Silabus

Pengantar Akuntansi 1

Pertemuan ke Materi Sumber

1& 2 Silabby
Chapter 1 Accounting in action Kieso Intro
What is accounting? Kieso Intro
Akuntansi, Akuntansi Bisnis dan keuangan SAK IAI
Peran Akuntansi dalam Pengalokasian sumber daya ekonomi
SAK IAI

3, 4, & 5 Chapter 2 Recording Process Kieso Intro

The Account
Debits and Credits
Equity Relationships
Summary of Debit/Credit Rules
Steps in the Recording Process
The Journal
The Ledger
Posting
The Recording Process Illustrated
Summary Illustration of Journalizing and
Posting
The Trial Balance
6 Chapter 3 Adjusting the Accounts: Defferal & accrual Kieso Intro
Timing Issues
The Basics of Adjusting Entries
The Adjusted Trial Balance and Financial Statement
Appendix 3A:Alternative Treatment of Prepaid Expenses and Unearned Revenues
Appendix 3B: Concepts in Action
7 Chapter 4 Completing the Accounting Cycle Kieso Intro
Using a Worksheet
Closing the Books
Summary of the Accounting Cycle
The Classified Statement of Financial Position
APPENDIX 4A: Reversing Entries
8 MIDTERM
9, 10, 11 Chapter 5 Accounting for Merchandising Operations Kieso Intro
Merchandising Operations
Recording Purchases of Merchandise
Recording Sales of Merchandise
Completing the Accounting Cycle
Forms of Financial Statements
APPENDIX 5A: Periodic Inventory System
12 & 13 APPENDIX G AVAILABLE AT WILEY.COM, SUBSIDIARY LEDGER
14 & 15 Manufacture (introduction)
16 FINAL EXAM