Page 5 - MODUL EKONOMI XII SEM 1-2021 Final_EDIT TIM
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3.2. Materi ......................................................................................................................... 34
A. Karakteritik Perusahaan Jasa ..................................................................................... 34
B. Tahap – Tahap Pada Siklus Akuntansi Perusahaan Jasa .......................................... 34
3.3. Latihan Soal ............................................................................................................... 40
2. Pilihlah Salah Satu Jawaban Yang Paling Tepat ! .......................................................... 42
3. Kegiatan Belajar I .......................................................................................................... 44
3.1. KD Dan IPK .................................................................................................................. 44
3.2. Materi ......................................................................................................................... 44
A. Posting ....................................................................................................................... 44
B. Akun Buku Besar ........................................................................................................ 45
C. Neraca Saldo (Trial Balance) ...................................................................................... 48
3.3. Tes Formatif Pengetahuan Dan Keterampilan) ........................................................ 49
4. Kegiatan Belajar I Jurnal Penyesuaian & Kertas Kerja ................................................. 55
4.1. KD Dan IPK ............................................................................................................... 55
4.2. Materi ......................................................................................................................... 55
A. Pengertian Kertas Kerja. ............................................................................................ 55
B. Fungsi Kertas Kerja .................................................................................................... 55
C. Format Kertas Kerja. .................................................................................................. 55
D. Jurnal Penyesuaian. ................................................................................................... 56
4.3. Latihan Soal ............................................................................................................... 65
4.4. Tes Formatif Pengetahuan Dan Keterampilan) ........................................................ 67
5. Kegiatan Belajar I Penutupan & Laporan Keuangan ..................................................... 73
5.1. KD Dan IPK ............................................................................................................... 73
5.2. Materi ......................................................................................................................... 73
A. Pengertian Penutupan (Clossing) .............................................................................. 73
B. Mencatat Penutupan Dalam Jurnal Umum. .............................................................. 73
5.3. Latihan Soal ............................................................................................................... 79
5.4. Tes Formatif Pengetahuan Dan Keterampilan) ........................................................ 80
6. Kegiatan Belajar I Pembalikan ....................................................................................... 83
6.1. KD Dan IPK ............................................................................................................... 83
6.2. Materi ......................................................................................................................... 83
A. Mencatat Biaya Sebagai Beban, Atau Harta ............................................................. 83
B. Pembalikan (Reversing) ............................................................................................. 83
6.3. Latihan Soal ............................................................................................................... 86
C. Fungsi Pembalikan (Reversing) .................................................................................. 86
6.4. Tes Formatif Pengetahuan Dan Keterampilan) ........................................................ 87
Evaluasi .................................................................................................................................... 89
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