1. SEKOLAH TINGGI ILMU EKONOMI
“ADI UNGGUL BHIRAWA”
SURAKARTA
1.Aktiva 2. Metode Penyusutan 3.Dana Kas Kecil 2015
DASAR-DASAR
AKUNTANSI II
S1 AKUNTANSI
TINA NUR VIA
2014.521.724
J L . M R . S A R T O N O 4 6 , S U R A K A R T A
5. Rekonsiliasi
Bank
4. Piutang 6. Promes
2. DAFTAR ISI
Cover ............................................................................................................ i
Daftar Isi....................................................................................................... ii
1. Aktiva ...................................................................................................... 1
1.1 Aktiva Lancar...................................................................................... 1
1.2 Aktiva Tetap........................................................................................ 2
2. Metode Penyusutan.................................................................................. 3
2.1 Metode Garis Lurus............................................................................. 3
2.2 Metode Angka Tahun.......................................................................... 4
3. Dana Kas Kecil......................................................................................... 5
3.1 Metode Imprest ................................................................................... 5
3.2 Metode Fluctuation ............................................................................. 6
4. Piutang...................................................................................................... 7
4.1 Piutang Usaha...................................................................................... 7
4.2 Piutang Wesel ..................................................................................... 8
4.3 Piutang Dagang .................................................................................. 9
5. Rekonsiliasi Bank .................................................................................... 10
5.1 Saldo Kas............................................................................................. 10
5.2 Saldo Bank .......................................................................................... 11
6. Promes ..................................................................................................... 12
6.1 Pengertian Promes .............................................................................. 12
6.2 Pembuatan Promes ............................................................................. 13
Daftar Pustaka ............................................................................................. 14
3. DAFTAR PUSTAKA
Yusuf,Haryono. 2007. Dasar-Dasar Akuntansi Jilid 7 edisi II. Yogyakarta.
Salemba Empat.
Aulia,Zafrina. 1997. Piutang Dagang Edisi 7. Yogyakarta. Tiga Serangkai.
Zainudin,Akmal. 1990. Promes. Surabaya. Salemba Empat.
