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Bisnis 2023"},"subtitle":{"type":"html","$t":"Pendidikan Ekonomi \u0026amp; Bisnis, Materi Pelajaran, Bank Soal, Ekonomi, Akuntansi, Manajemen, Peluang Usaha, Jasa Review Bisnis \u0026amp; Usaha, Jasa Pemasaran Bisnis, Pasang Iklan Murah, Bisnis Online, Digital Marketing, Ekonomi Kreatif."},"link":[{"rel":"http://schemas.google.com/g/2005#feed","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/-/AKUNTANSI?alt\u003djson-in-script\u0026max-results\u003d50"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/-/AKUNTANSI?alt\u003djson-in-script\u0026max-results\u003d50"},{"rel":"alternate","type":"text/html","href":"http://www.ekonomi-holic.com/search/label/AKUNTANSI"},{"rel":"hub","href":"http://pubsubhubbub.appspot.com/"}],"author":[{"name":{"$t":"Ekonomi Holic"},"uri":{"$t":"https://www.blogger.com/profile/08310615436708717576"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}],"generator":{"version":"7.00","uri":"https://www.blogger.com","$t":"Blogger"},"openSearch$totalResults":{"$t":"14"},"openSearch$startIndex":{"$t":"1"},"openSearch$itemsPerPage":{"$t":"50"},"entry":[{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-967915928466556162"},"published":{"$t":"2023-01-23T11:33:00.003-08:00"},"updated":{"$t":"2023-08-11T04:47:27.435-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"}],"title":{"type":"text","$t":"Seperti Apa Itu Sistem Informasi Akuntansi untuk Bisnis?"},"content":{"type":"html","$t":"\u003cp\u003e\u003c/p\u003e\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cb\u003eApa itu Sistem Informasi Akuntansi untuk Bisnis, Kriteria, Fungsi, Komponen dan Proses Sistem Informasi Akuntansi?\u003c/b\u003e Keuangan menjadi hal vital di sebuah perusahaan, tanpa\nadanya pencatatan keuangan yang baik pastinya perusahaan tidak bisa berjalan\ndengan lancar. Untuk itulah perusahaan membutuhkan sistem informasi akuntansi\natau juga disebut dengan SIA. Sistem ini punya fungsi untuk memudahkan dalam\nmengumpulkan dan menampilkan informasi terkait dengan akuntansi.\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003eDi dalam prosesnya, SIA membantu dalam melaporkan\nkondisi keuangan perusahaan secara menyeluruh. Sehingga dapat membantu\nperusahaan dalam proses pengambilan keputusan.\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003eUntuk lebih mengenal apa itu Sistem Informasi\nAkuntansi, mari simak artikel berikut ini!\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003ch3 style\u003d\"text-align: justify;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: x-large;\"\u003eApa\nItu Sistem Informasi Akuntansi?\u003c/span\u003e\u003c/span\u003e\u003c/h3\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cb\u003eSistem Informasi Akuntansi adalah\u003c/b\u003e sistem yang terdiri\ndari formulir, catatan, serta laporan yang telah tersusun untuk menghasilkan\nsuatu informasi terkait keuangan perusahaan.\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003eCakupan SIA adalah data-data yang berkaitan dengan\npemasukan, pengeluaran, mengenai pelanggan dan karyawan, serta pajak\nperusahaan. SIA juga menyimpan data-data spesifik seperti laporan analisis,\npenjualan, pembelian, inventaris, faktur, sampai neraca saldo.\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003ch3 style\u003d\"text-align: justify;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: x-large;\"\u003eKriteria\nSistem Informasi Akuntansi\u003c/span\u003e\u003c/span\u003e\u003c/h3\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003eAda beberapa kriteria yang harus dipenuhi oleh SIA\nyang baik, antara lain:\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e1. Keamanan\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e2. Kerahasiaan\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e3. Privasi\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e4. Proses data yang akurat\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e5. Ketersediaan\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003ch3 style\u003d\"text-align: justify;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: x-large;\"\u003eFungsi\nSistem Informasi Akuntansi\u003c/span\u003e\u003c/span\u003e\u003c/h3\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003eSecara sederhana, proses sistem informasi akuntansi\nadalah mengambil seluruh data dan angka dari catatan keuangan perusahaan. Lalu\ndiatur ke dalam struktur secara teratur. Saat ini sudah banyak SIA berbasis\nkomputer, di mana SIA ini punya tiga fungsi dasar, yaitu:\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e1. Wadah untuk mengumpulkan dan menyimpan data secara\nefisien dan efektif tentang segala aktivitas keuangan perusahaan. Ini termasuk\njuga transaksi dalam jurnal, data transaksi dari dokumen, dan menguggah data\ntersebut dari jurnal ke buku besar.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e2. Menyediakan informasi seperti laporan keuangan yang\nakan digunakan sebagai bahan pengambilan keputusan.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e3. Memastikan adanya kontrol untuk memonitoring\nseluruh proses data lebih akurat.\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\u003ctable align\u003d\"center\" cellpadding\u003d\"0\" cellspacing\u003d\"0\" class\u003d\"tr-caption-container\" style\u003d\"margin-left: auto; margin-right: auto;\"\u003e\u003ctbody\u003e\u003ctr\u003e\u003ctd style\u003d\"text-align: center;\"\u003e\u003ca href\u003d\"https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhb6jDurFxWGW8mJQnpG6wqu9_hp-_BvV-W5-lma0Dsw_bY7GRjev2Fptt8RMroyYC9YYOzB5mfW7UY8kWYfVuQGVi1MuubT54N8p7PLfQH6YDqCS5d0wS81Unjea5GLA39lUCZgi6AsWPcPvNMhSl8RAi_ytsPo4JQnNGzPMrMyc_gRE3ZpRDoSeaX/s1000/Sistem%20Informasi%20Akuntansi%20untuk%20Bisnis.jpg\" style\u003d\"margin-left: auto; margin-right: auto;\"\u003e\u003cimg border\u003d\"0\" data-original-height\u003d\"628\" data-original-width\u003d\"1000\" height\u003d\"251\" src\u003d\"https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhb6jDurFxWGW8mJQnpG6wqu9_hp-_BvV-W5-lma0Dsw_bY7GRjev2Fptt8RMroyYC9YYOzB5mfW7UY8kWYfVuQGVi1MuubT54N8p7PLfQH6YDqCS5d0wS81Unjea5GLA39lUCZgi6AsWPcPvNMhSl8RAi_ytsPo4JQnNGzPMrMyc_gRE3ZpRDoSeaX/w400-h251/Sistem%20Informasi%20Akuntansi%20untuk%20Bisnis.jpg\" width\u003d\"400\" /\u003e\u003c/a\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd class\u003d\"tr-caption\" style\u003d\"text-align: center;\"\u003e\u003cspan style\u003d\"font-size: x-small;\"\u003e\u003cb\u003eSistem Informasi Akuntansi untuk Bisnis\u003c/b\u003e\u003c/span\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tbody\u003e\u003c/table\u003e\u003cp\u003e\u003c/p\u003e\n\n\u003ch3 style\u003d\"text-align: justify;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: x-large;\"\u003eKomponen\ndalam Sistem Informasi Akuntansi\u003c/span\u003e\u003c/span\u003e\u003c/h3\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003eAda beberapa komponen penting dalam sistem \u003ca href\u003d\"https://www.ekonomi-holic.com/2015/11/akuntansi-manajemen.html\"\u003einformasi akuntansi\u003c/a\u003e, seperti berikut ini:\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e1. Orang yang menjalankan sistem dan ragam fungsi\nlainnya. Mulai dari akuntan, manajer, dan analis bisnis.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e2. Prosedur, ini adalah instruksi baik itu yang\ndioperasikan secara manual atau juga otomatis, di mana di dalamnya terdapat\ncara pengumpulan data, memproses, dan menyimpan data.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e3. Data yang berisikan informasi mengenai\nbagian-bagian yang melaksanakan proses bisnis perusahaan.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e4. Perangkat lunak atau software yang digunakan untuk\nmemproses data di dalam perusahaan.\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e5. Infrastruktur teknologi yang mencakup seluruh\nperangkat lunak yang digunakan perusahaan.\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003ch3 style\u003d\"text-align: justify;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: x-large;\"\u003eProses\ndan Transaksi Bisnis pada Sistem Informasi Akuntansi\u003c/span\u003e\u003c/span\u003e\u003c/h3\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003eUntuk mengetahui cara kerja dari SIA, Anda bisa\nmemahaminya melalui prinsip dasar transaksi bisnisnya yang terdapat beberapa\nsiklus bisnis, seperti berikut:\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003ch3 style\u003d\"text-align: justify;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003ca name\u003d\"_dm9tw2d9tjm\"\u003e\u003c/a\u003e\u003cspan lang\u003d\"EN\"\u003e1.\nKontrol Pemasukan\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/span\u003e\u003c/h3\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003eIni berkaitan dengan semua transaksi bisnis yang\nberjalan dalam proses sistem mencakup penjualan harian, retur penjualan, serta\nproses transaksi lainnya yang berkaitan dengan aliran arus kas.\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003ch3 style\u003d\"text-align: justify;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003ca name\u003d\"_61u798jhth2l\"\u003e\u003c/a\u003e\u003cspan lang\u003d\"EN\"\u003e2.\nKontrol Pengeluaran\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/span\u003e\u003c/h3\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003eDi dalam kontrol pengeluaran ini terdiri dari\npembelian harian, biaya, retur pembelian, pembayaran gaji, pembelian aset,\nserta segala jenis transaksi lainnya yang berkaitan dengan pengeluaran arus\nkas.\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003ch3 style\u003d\"text-align: justify;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003ca name\u003d\"_fy0uxu23anzn\"\u003e\u003c/a\u003e\u003cspan lang\u003d\"EN\"\u003e3.\nKontrol Pembelian\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/span\u003e\u003c/h3\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003eIni berkaitan dengan jumlah biaya yang terkait dengan\ntransaksi pembelian bahan baku dan hal lainnya yang berkaitan dengan proses\nproduksi.\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003ch3 style\u003d\"text-align: justify;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003ca name\u003d\"_kee849ph4sgd\"\u003e\u003c/a\u003e\u003cspan lang\u003d\"EN\"\u003e4.\nKontrol Administratif\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/span\u003e\u003c/h3\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003eHal ini berkaitan dengan seluruh transaksi yang ada\nhubungannya dengan ekuitas, investasi, obligasi, dan semacamnya. Dari seluruh\nproses bisnis ini nantinya akan dimasukkan ke dalam sistem kemudian diproses,\nserta general ledger atau kontrol buku besar. Dari buku besar akan menghasilkan\nlaporan keuangan internal dan eksternal.\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003eContoh dari laporan keuangan internal adalah laporan\nutang piutang dan status persediaan di dalam gudang. Sedangkan contoh laporan\neksternal adalah laporan laba rugi, neraca, dan arus kas.\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003eItulah hal yang perlu Anda ketahui dari sistem\ninformasi akuntansi yang dapat memudahkan segala hal yang berkaitan dengan\nakuntansi dan keuangan bisnis. Kehadirannya dapat mempersingkat waktu\npengerjaan segala laporan keuangan yang diketahui rumit dan sangat menyita\nwaktu.\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003eApalagi saat ini sistem informasi akuntansi pun\nsemakin berkembang, seperti aplikasi akuntansi yang dimiliki oleh \u003c/span\u003e\u003cspan lang\u003d\"EN\"\u003e\u003ca href\u003d\"https://rederp.co.id/software-akuntansi-online/\" target\u003d\"_blank\"\u003e\u003cspan style\u003d\"color: #1155cc; font-size: 12pt; line-height: 115%;\"\u003e\u003cb\u003eRedERP\u003c/b\u003e\u003c/span\u003e\u003c/a\u003e\u003c/span\u003e\u003cspan lang\u003d\"EN\" style\u003d\"font-size: 12pt; line-height: 115%;\"\u003e yang dapat mendigitalisasi\nberbagai sistem akuntansi dalam bisnis.\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\n\n\u003cp class\u003d\"MsoNormal\"\u003e\u003cbr /\u003e\u003c/p\u003e\u003cbr /\u003e\u003cp\u003e\u003c/p\u003e"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/967915928466556162"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/967915928466556162"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2023/01/seperti-apa-itu-sistem-informasi.html","title":"Seperti Apa Itu Sistem Informasi Akuntansi untuk Bisnis?"}],"author":[{"name":{"$t":"Ekonomi Holic"},"uri":{"$t":"https://www.blogger.com/profile/08310615436708717576"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhb6jDurFxWGW8mJQnpG6wqu9_hp-_BvV-W5-lma0Dsw_bY7GRjev2Fptt8RMroyYC9YYOzB5mfW7UY8kWYfVuQGVi1MuubT54N8p7PLfQH6YDqCS5d0wS81Unjea5GLA39lUCZgi6AsWPcPvNMhSl8RAi_ytsPo4JQnNGzPMrMyc_gRE3ZpRDoSeaX/s72-w400-c-h251/Sistem%20Informasi%20Akuntansi%20untuk%20Bisnis.jpg","height":"72","width":"72"}},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-1692962819572423289"},"published":{"$t":"2019-07-02T22:32:00.001-07:00"},"updated":{"$t":"2022-10-09T05:59:37.327-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"ARTIKEL EKONOMI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI MANAJEMEN"}],"title":{"type":"text","$t":"DEFINISI AKUNTANSI MANAJEMEN (Management Accounting)"},"content":{"type":"html","$t":"\u003cspan style\u003d\"font-family: arial;\"\u003e\u003ca href\u003d\"http://www.ekonomi-holic.com/2015/11/akuntansi-manajemen.html\" target\u003d\"_blank\"\u003e\u003cu\u003e\u003cb\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;helvetica\u0026quot; , sans-serif\"\u003eDefinisi akuntansi manajemen ( \u003c/span\u003e\u003c/span\u003e\u003c/b\u003e\u003c/u\u003e\u003c/a\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;helvetica\u0026quot; , sans-serif\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;helvetica\u0026quot; , sans-serif\"\u003e\u003ca href\u003d\"http://www.ekonomi-holic.com/2015/11/akuntansi-manajemen.html\" target\u003d\"_blank\"\u003e\u003cu\u003e\u003cb\u003eManagement Accounting)\u003c/b\u003e\u003c/u\u003e\u003c/a\u003e menurut beberapa ahli\u003c/span\u003e\u003c/span\u003e - Menurut Charles T. Homgren (1993),\n\u003cb\u003eAkuntansi manajemen\u003c/b\u003e adalah proses identifikasi, pengukuran, akumulasi, analisa,\npenyiapan, penafsiran, dan komunikasi tentang informasi yang membantu\nmasing-masing eksekutif untuk memenuhi tujuan organisasi.\u003cdiv class\u003d\"separator\" style\u003d\"clear: both; text-align: center;\"\u003e\u003ca href\u003d\"https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgDpHuTHKfRnU8QZkViYuZG1hzs0CwvYlCXfo4hbilKGnouV324RcFppD1IeYjTLRchLHamPyTpltpCZ4FqnZhMb_oMY5t2eOGj3JdsNd-9yFk08Dz1yFqVTleDU0KFUd2shyxboGcB7u2FNelCQzMlqClw9BfQ251vJzTVt5jM0dNsj6zKsE7qn7FP/s626/software.jpg\" imageanchor\u003d\"1\" style\u003d\"margin-left: 1em; margin-right: 1em;\"\u003e\u003cimg border\u003d\"0\" data-original-height\u003d\"417\" data-original-width\u003d\"626\" height\u003d\"266\" src\u003d\"https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgDpHuTHKfRnU8QZkViYuZG1hzs0CwvYlCXfo4hbilKGnouV324RcFppD1IeYjTLRchLHamPyTpltpCZ4FqnZhMb_oMY5t2eOGj3JdsNd-9yFk08Dz1yFqVTleDU0KFUd2shyxboGcB7u2FNelCQzMlqClw9BfQ251vJzTVt5jM0dNsj6zKsE7qn7FP/w400-h266/software.jpg\" width\u003d\"400\" /\u003e\u003c/a\u003e\u003c/div\u003e\u003c/span\u003e\u003c/span\u003e\n\u003cbr /\u003e\n\u003c/span\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0in;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cu\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eMenurut Management Accounting\nPractices (1993)\u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003c/u\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003e:\nAkuntansi manajemen merupakan proses identifikasi, pengukuran, pengumpulan,\nanalisis, penyiapan, dan komunikasi informasi finansial/keuangan yang digunakan\noleh manajemen untuk perencanaan, evaluasi, pengendalian dalam suatu\norganisasi, serta untuk menjamin ketepatan penggunaan sumber-sumber dan\npertanggungjawaban atas sumber-sumber tersebut. Akuntansi manajemen juga\nmeliputi penyiapan laporan finansial untuk kelompok-kelompok non manajemen\nseperti misalnya para pemegang saham, para kreditur, lembaga-lembaga pengawas,\ndan kantor pajak.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003ch3 style\u003d\"margin-bottom: 0in; text-align: left;\"\u003e\u003cspan\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; font-size: large; line-height: 115%;\"\u003eDefinisi Akuntansi Manajemen\u003c/span\u003e\u003c/span\u003e\u003c/h3\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0in;\"\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003ca href\u003d\"https://www.ekonomi-holic.com/2015/11/definisi-akuntansi-manajemen-management.html\" target\u003d\"_blank\"\u003e\u003cu\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eDefinisi akuntansi manajemen\u003c/span\u003e\u003c/b\u003e\u003c/u\u003e\u003c/a\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003e menurut \u003ci\u003eChartered Institute of\nManagement Accountant\u003c/i\u003e (1994:30) yaitu: Penyatuan bagian manajemen yang\nmencakup, penyajian dan penafsiran informasi yang digunakan untuk perumusan\nstrategi, aktivitas perencanaan dan pengendalian, pembuatan keputusan,\noptimalisasi penggunaan sumber daya, pengungkapan kepada pemilik dan pihak\nluar, pengungkapan kepada pekerja, pengamanan asset.\u0026nbsp;\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003ch3 style\u003d\"text-align: left;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: large;\"\u003eTujuan Akuntansi Manajemen\u003c/span\u003e\u003c/h3\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\n\u003cspan style\u003d\"color: blue;\"\u003e\u003cu\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eBagian integral dari\nmanajemen yang berkaitan dengan proses identifikasi penyajian dan interpretasi/penafsiran\natas informasi yang berguna untuk:\u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003c/u\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003col start\u003d\"1\" style\u003d\"margin-top: 0in;\" type\u003d\"1\"\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003eMerumuskan strategi\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003eProses perencanaan dan pengendalian.\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003ePengambilan keputusan.\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003eOptimalisasi keputusan.\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003ePengungkapan pemegang saham dan pihak luar.\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003ePengungkapan entitas organisasi bagi karyawan.\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0in; mso-list: l0 level1 lfo1; tab-stops: list .5in;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003ePerlindungan atas asset organisasi.\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\u003c/ol\u003e\u003ch3 style\u003d\"margin-bottom: 0.0001pt; text-align: left;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan\u003e\u003cspan\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-size: large; line-height: 115%;\"\u003eBidang Akuntansi Manajemen\u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/h3\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cu\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cb\u003e\u003ci\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eThe American Institute of Certified\nPublic Accountants (AICPA)\u003c/span\u003e\u003c/i\u003e\u003c/b\u003e\u003c/span\u003e\u003c/u\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003e\u003cu\u003e\u003cspan style\u003d\"color: blue;\"\u003e\n\u003c/span\u003e\u003c/u\u003emenyatakan bahwa akuntansi manajemen dapat diperluas ke dalam tiga bidang\nberikut:\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003col start\u003d\"1\" style\u003d\"margin-top: 0in;\" type\u003d\"1\"\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003eManajemen Strategi , yaitu untuk memajukan peran\n     akuntan manajemen sebagai mitra strategis dalam organisasi.\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003eManajemen Kinerja, yaitu untuk mengembangkan praktik\n     pengambilan keputusan bisnis dan mengelola kinerja organisasi.\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0in; mso-list: l1 level1 lfo2; tab-stops: list .5in;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003eManajemen Risiko, yaitu untuk berkontribusi untuk\n     membuat kerangka kerja dan praktik untuk mengidentifikasi, mengukur,\n     mengelola dan melaporkan risiko untuk mencapai tujuan organisasi.\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\u003c/ol\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cu\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eMenururt Chartered Institute of\nManagement Accountants (CIMA)\u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003c/u\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003e\nmenyatakan bahwa seorang \u003cb\u003eakuntan manajemen\u003c/b\u003e harus mampu menerapkan\npengetahuan profesional dan keterampilannya dalam penyusunan dan penyajian\ninformasi keputusan keuangan dan lainnya yang berorientasi sedemikian rupa\nuntuk dapat membantu manajemen dalam merumusakan kebijakan, perencanaan dan\npengendalian pelaksanaan pengoperasian perusahaan. Akuntan manajemen oleh karena\nitu dilihat sebagai “pencipta nilai” diantara para akuntan. Mereka jauh lebih\ntertarik melihat ke depan dan mengambil keputusan yang akan memengaruhi masa\ndepan organisasi, dari pada rekaman sejarah dan kepatuhan dalam menjaga nilai\nstandar profesi. Pengetahuan dan pengalaman akuntansi manajemen dapat diperoleh\ndari berbagai bidang dan fungsi dalam suatu organisasi seperti manajemen\ninformasi, perbendaharaan, audit efisiensi, pemasaran, penilaian, penetapan\nharga, logistik, dan lainnya.\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cbr /\u003e\n\u003c/span\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cu\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eAkuntansi Manajemen atau Akuntansi\nManajerial\u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003c/u\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003e adalah sistem\nakuntansi yang berkaitan dengan ketentuan dan penggunaan informasi akuntansi\nuntuk manajer atau manajemen dalam suatu organisasi dan untuk memberikan dasar\nkepada manajemen untuk membuat keputusan bisnis yang akan memungkinkan\nmanajemen akan lebih siap dalam pengelolaan dan melakukan fungsi kontrol.\u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eAda beberapa hal yang disebabkan\nkarena informasi akuntansi manajemen digunakan dalam sebuah organisasi,\nbiasanya untuk pengambilan keputusan.\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003ch3 style\u003d\"text-align: left;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: large;\"\u003eCiri Informasi Akuntansi Manajemen\u003c/span\u003e\u003c/h3\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cu\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eInformasi Akuntansi Manajemen\nmempunyai ciri-ciri sebagai berikut:\u003c/span\u003e\u003c/b\u003e\u003c/u\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003col start\u003d\"1\" style\u003d\"margin-top: 0in;\" type\u003d\"1\"\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003eDirancang dan dimaksukan untuk digunakan oleh pihak\n     manajemen internal organisasi sedangkan informasi Akuntansi keuangan\n     dimaksudkan dan dirancang untuk pihak eksternal seperti kreditur dan para\n     pemegang saham;\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003eBiasanya rahasia dan digunakan oleh pihak manajemen dan\n     bukan untuk laporan publik;\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003eMemandang ke depan, bukan sejarah;\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003eDihitung dengan mengacu pada kebutuhan manajer dan\n     sering kali menggunakan sistem informasi manajemen, bukan mengacu pada\n     standar akuntansi keuangan.\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003c/ol\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;helvetica\u0026quot; , sans-serif\"\u003eItulah pembahasan singkat mengenai \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cu\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eAkuntansi Manajemen\u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003cu\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003e, Semoga bermanfaat\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/u\u003e\u003c/u\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\u003c/span\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/1692962819572423289"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/1692962819572423289"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2015/11/definisi-akuntansi-manajemen-management.html","title":"DEFINISI AKUNTANSI MANAJEMEN (Management Accounting)"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgDpHuTHKfRnU8QZkViYuZG1hzs0CwvYlCXfo4hbilKGnouV324RcFppD1IeYjTLRchLHamPyTpltpCZ4FqnZhMb_oMY5t2eOGj3JdsNd-9yFk08Dz1yFqVTleDU0KFUd2shyxboGcB7u2FNelCQzMlqClw9BfQ251vJzTVt5jM0dNsj6zKsE7qn7FP/s72-w400-c-h266/software.jpg","height":"72","width":"72"}},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-5227180751867947898"},"published":{"$t":"2016-04-12T22:23:00.001-07:00"},"updated":{"$t":"2022-10-09T04:25:53.671-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI MANAJEMEN"}],"title":{"type":"text","$t":"AKUNTANSI MANAJEMEN"},"content":{"type":"html","$t":"\u003cdiv style\u003d\"line-height: 115%; margin: 0in 0in 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cb\u003e\u003cu\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\"\u003eAkuntansi Manajemen: Pengertian,\nSejarah dan Perkembangannya\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/span\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\"\u003e\u003cspan style\u003d\"color: blue;\"\u003e\n\u003c/span\u003e- Artikel berikut ini akan membahas seputar \u003cb\u003e\u003cu\u003eDefinisi\u0026nbsp; Akuntansi\nManajemen menurut para ahli\u003c/u\u003e, Sejarah dan Perkembangan\u0026nbsp; Akuntansi\nManajemen, Bidang Akuntansi Manajemen, trend bisnis Akuntansi Manajemen.\u003c/b\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003ch3 style\u003d\"line-height: 115%; margin: 0in 0in 0.0001pt; text-align: left;\"\u003e\u003cspan\u003e\u003cb\u003e\u003cu\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"color: blue; font-family: arial; font-size: large;\"\u003ePengertian Akuntansi\nManajemen\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/span\u003e\u003c/h3\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003cdiv style\u003d\"line-height: 115%; margin: 0in 0in 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\"\u003eMenurut Charles T. Homgren (1993)\u003c/span\u003e\u003c/b\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\"\u003e: Akuntansi manajemen merupakan proses\nidentifikasi, pengukuran, akumulasi, analisa, penyiapan, penafsiran, dan\nkomunikasi tentang informasi yang membantu masing-masing eksekutif untuk\nmemenuhi tujuan organisasi.\u003cdiv class\u003d\"separator\" style\u003d\"clear: both; text-align: center;\"\u003e\u003ca href\u003d\"https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiCLtrRKr3NiRJouqmZQMDBhGdt2VOm_mAfyFFzkjsYghmHwNlesJSlM679Hv7g9zoj2uY_bZoulak9xekomp97MFj2nCLug02lj5Sw0HiYBOnv7drrUapipRkXS6eGWd03ef9NPo-1FliKP81LhYoHQkVsm--L71L3MQSXE89tYcZvAY1LcV5NVsyL/s626/software.jpg\" imageanchor\u003d\"1\" style\u003d\"margin-left: 1em; margin-right: 1em;\"\u003e\u003cimg border\u003d\"0\" data-original-height\u003d\"417\" data-original-width\u003d\"626\" height\u003d\"266\" src\u003d\"https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiCLtrRKr3NiRJouqmZQMDBhGdt2VOm_mAfyFFzkjsYghmHwNlesJSlM679Hv7g9zoj2uY_bZoulak9xekomp97MFj2nCLug02lj5Sw0HiYBOnv7drrUapipRkXS6eGWd03ef9NPo-1FliKP81LhYoHQkVsm--L71L3MQSXE89tYcZvAY1LcV5NVsyL/w400-h266/software.jpg\" width\u003d\"400\" /\u003e\u003c/a\u003e\u003c/div\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cu\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eMenurut Management Accounting\nPractices (1993)\u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003c/u\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003e:\nAkuntansi manajemen merupakan proses identifikasi, pengukuran, pengumpulan,\nanalisis, penyiapan, dan komunikasi informasi finansial/keuangan yang digunakan\noleh manajemen untuk perencanaan, evaluasi, pengendalian dalam suatu\norganisasi, serta untuk menjamin ketepatan penggunaan sumber-sumber dan\npertanggungjawaban atas sumber-sumber tersebut. Akuntansi manajemen juga\nmeliputi penyiapan laporan finansial untuk kelompok-kelompok non manajemen\nseperti misalnya para pemegang saham, para kreditur, lembaga-lembaga pengawas,\ndan kantor pajak.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003ch3 style\u003d\"margin-bottom: 0.0001pt; text-align: left;\"\u003e\u003cspan\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; font-size: large; line-height: 115%;\"\u003ePengertian Akuntansi Manajemen\u003c/span\u003e\u003c/span\u003e\u003c/h3\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cu\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eDefinisi akuntansi manajemen\u003c/span\u003e\u003c/b\u003e\u003c/u\u003e\u003c/span\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003e menurut \u003ci\u003eChartered Institute of\nManagement Accountant\u003c/i\u003e (1994:30) yaitu: Penyatuan bagian manajemen yang\nmencakup, penyajian dan penafsiran informasi yang digunakan untuk perumusan\nstrategi, aktivitas perencanaan dan pengendalian, pembuatan keputusan,\noptimalisasi penggunaan sumber daya, pengungkapan kepada pemilik dan pihak\nluar, pengungkapan kepada pekerja, pengamanan asset.\u0026nbsp;\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003ch3 style\u003d\"margin-bottom: 0.0001pt; text-align: left;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: large;\"\u003eKegunanaan dan Manfaat Akuntansi Manajemen\u003c/span\u003e\u003c/h3\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cu\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eBagian integral dari\nmanajemen yang berkaitan dengan proses identifikasi penyajian dan interpretasi/penafsiran\natas informasi yang berguna untuk :\u003c/span\u003e\u003c/b\u003e\u003c/u\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003col start\u003d\"1\" style\u003d\"margin-top: 0in;\" type\u003d\"1\"\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eMerumuskan strategi\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eProses perencanaan dan pengendalian.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003ePengambilan keputusan.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eOptimalisasi keputusan.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003ePengungkapan pemegang saham dan pihak luar.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003ePengungkapan entitas organisasi bagi karyawan.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003ePerlindungan atas asset organisasi.\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\u003c/ol\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cu\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cb\u003e\u003ci\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eThe American Institute of Certified\nPublic Accountants (AICPA)\u003c/span\u003e\u003c/i\u003e\u003c/b\u003e\u003c/span\u003e\u003c/u\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003e\nmenyatakan bahwa akuntansi manajemen dapat diperluas ke dalam tiga bidang\nberikut:\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003col start\u003d\"1\" style\u003d\"margin-top: 0in;\" type\u003d\"1\"\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eManajemen Strategi , yaitu untuk memajukan peran\n     akuntan manajemen sebagai mitra strategis dalam organisasi.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eManajemen Kinerja, yaitu untuk mengembangkan praktik\n     pengambilan keputusan bisnis dan mengelola kinerja organisasi.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003eManajemen Risiko, yaitu untuk berkontribusi untuk\n     membuat kerangka kerja dan praktik untuk mengidentifikasi, mengukur,\n     mengelola dan melaporkan risiko untuk mencapai tujuan organisasi.\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\u003c/ol\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eMenururt Chartered Institute of\nManagement Accountants (CIMA)\u003c/span\u003e\u003c/b\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003e\nmenyatakan bahwa seorang \u003cb\u003eakuntan manajemen\u003c/b\u003e harus mampu menerapkan\npengetahuan profesional dan keterampilannya dalam penyusunan dan penyajian\ninformasi keputusan keuangan dan lainnya yang berorientasi sedemikian rupa\nuntuk dapat membantu manajemen dalam merumusakan kebijakan, perencanaan dan\npengendalian pelaksanaan pengoperasian perusahaan. Akuntan manajemen oleh karena\nitu dilihat sebagai “pencipta nilai” diantara para akuntan. Mereka jauh lebih\ntertarik melihat ke depan dan mengambil keputusan yang akan memengaruhi masa\ndepan organisasi, dari pada rekaman sejarah dan kepatuhan dalam menjaga nilai\nstandar profesi. Pengetahuan dan pengalaman akuntansi manajemen dapat diperoleh\ndari berbagai bidang dan fungsi dalam suatu organisasi seperti manajemen\ninformasi, perbendaharaan, audit efisiensi, pemasaran, penilaian, penetapan\nharga, logistik, dan lainnya.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cu\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eAkuntansi Manajemen atau Akuntansi\nManajerial\u003c/span\u003e\u003c/b\u003e\u003c/u\u003e\u003c/span\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003e adalah sistem\nakuntansi yang berkaitan dengan ketentuan dan penggunaan informasi akuntansi\nuntuk manajer atau manajemen dalam suatu organisasi dan untuk memberikan dasar\nkepada manajemen untuk membuat keputusan bisnis yang akan memungkinkan\nmanajemen akan lebih siap dalam pengelolaan dan melakukan fungsi kontrol.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003ch3 style\u003d\"margin-bottom: 0.0001pt; text-align: left;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: large;\"\u003eCiri-ciri Akuntansi Manajemen\u003c/span\u003e\u003c/h3\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003eAda beberapa hal yang disebabkan\nkarena informasi akuntansi manajemen digunakan dalam sebuah organisasi,\nbiasanya untuk pengambilan keputusan.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cu\u003e\u003cb\u003eInformasi Akuntansi Manajemen\nmempunyai ciri-ciri sebagai berikut:\u003c/b\u003e\u003c/u\u003e\u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003col start\u003d\"1\" style\u003d\"margin-top: 0in;\" type\u003d\"1\"\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eDirancang dan dimaksukan untuk digunakan oleh pihak\n     manajemen internal organisasi sedangkan informasi Akuntansi keuangan\n     dimaksudkan dan dirancang untuk pihak eksternal seperti kreditur dan para\n     pemegang saham;\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eBiasanya rahasia dan digunakan oleh pihak manajemen dan\n     bukan untuk laporan publik;\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eMemandang ke depan, bukan sejarah;\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003eDihitung dengan mengacu pada kebutuhan manajer dan\n     sering kali menggunakan sistem informasi manajemen, bukan mengacu pada\n     standar akuntansi keuangan.\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\u003c/ol\u003e\n\u003ch3 style\u003d\"margin-bottom: 0.0001pt; text-align: left;\"\u003e\u003cu\u003e\u003cspan\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; font-size: large; line-height: 115%;\"\u003eSEJARAH PERKEMBANGAN AKUNTANSI\nMANAJEMEN\u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003c/span\u003e\u003c/u\u003e\u003c/h3\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eSeiring berkembangnya perusahaan\nmanufaktur di Amerika mulai berkonsentrasi dalam pengembangan teknologi\nproduksi yang berkapasitas besar di sekitar tahun 1880. Para manajer pada\nperusahaan metal telah mengembangkan prosedur untuk menghitung \u003cb\u003e\u003ci\u003erelevant\nproduct cost\u003c/i\u003e\u003c/b\u003e yang disebut \u003cb\u003e\u003ci\u003escientific management\u003c/i\u003e\u003c/b\u003e. Prosedur\nini digunakan untuk menganalisis produktivitas dan laba suatu produk. Akan\ntetapi seiring berkembangnya pemikiran akuntansi maka setelah tahun 1914\nprosedur tersebut mulai hilang dari praktik akuntansi perusahaan.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003e\u003cbr /\u003e\nSetelah perubahan peraturan akuntansi keuangan pada masa setelah perang dunia\npertama yang mempunyai dampak berkurangnya informasi akuntansi yang bermanfaat\nuntuk mengevaluasi kinerja bawahan dalam perusahaan besar (lost relevance).\nSampai tahun 1920an, semua manajer percaya pada informasi yang berhubungan\ndengan proses produksi utama, transaksi dan even yang menghasilkan jumlah\nnominal pada laporan keuangan. Setelah tahun 1925, informasi yang digunakan\noleh manajer menjadi lebih sederhana dan banyak perusahaan manufaktur di\nAmerika telah mengembangkan prosedur akuntansi manajemen seperti yang dikenal\nsekarang.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003e\u003cbr /\u003e\nAkademisi akuntansi berusaha untuk mengembalikan relevansi antara informasi kos\nakunting dengan informasi akuntansi keuangan selama beberapa kurun waktu\nbeberapa tahun. Usaha tersebut menggunakan model perusahaan manufaktur\nsederhana, sejenis dengan perusahaan tekstil abad 19, dan dalam rangka\nmengatasi masalah produksi, akademisi menyusun ulang informasi pelaporan kos\npersediaan. Meskipun demikian, model tersebut terlalu sederhana untuk\nmenjelaskan masalah nyata yang dihadapi oleh manajer akan tetapi hal tersebut\ndimahfumkan dalam rangka mempermudah bagaimana informasi kos yang berasal dari\nlaporan keuangan dapat dibuat relevan dengan pengambilan keputusan (kos\nmanajemen).\u003cbr /\u003e\nAkuntansi manajemen mengalami masa perkembangan yang pesat dengan perannya\nsebagai pendamping akuntansi keuangan pada sekitar tahun 1980. Johnson dan\nKaplan menuliskannya dengan indah dalam “Relevance Lost: The Rise and Fall of\nManagement Accounting”. Buku yang cukup layak baca untuk memahami tentang\nakuntansi manajemen.\u003cbr /\u003e\nPada tahun 1990-an banyak ditemukan bahwa praktek-praktek akuntansi manajemen\ntradisional sudah tidak mampu lagi melayani kebutuhan manajerial. Kalkulasi\nbiaya produk yang lebih akurat lebih berguna, dan yang menjelaskan secara rinci\npenggunaan masukan, dibutuhkan untuk memungkinkan manajer meningkatkan kualitas,\nproduktifitas, dan mengurangi biaya. Sebagai tanggapan terhadap kelemahan\nakuntansi biaya manajemen tradisional, berbagai usaha dilakukan untuk\nmengembangkan sistem akuntansi manajemen baru yang dapat memenuhi kebutuhan\nlingkungan ekonomi dewasa ini.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003ch3 style\u003d\"margin-bottom: 0.0001pt; text-align: left;\"\u003e\u003cspan style\u003d\"font-family: arial; font-size: large;\"\u003eTrend Perubahan Akuntansi Manajemen\u003c/span\u003e\u003c/h3\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cu\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eTrend yang menyebabkan perubahan\nakuntansi manajemen adalah:\u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003c/u\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003e\u003cbr /\u003e\n1. Kemajuan teknologi informasi.\u003cbr /\u003e\n2. Implementasi metode just-in time manufacturing.\u003cbr /\u003e\n3. Meningkatnya tuntutan kwalitas dan kwantitas\u003cbr /\u003e\n4. Meningkatnya diversifikasi dan kompleksitas produk, serta semakin pendeknya\ndaur hidup produk.\u003cbr /\u003e\n5. Diperkenalkannya computer-integrated manufacturing.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003ePerkembangan teknologi informasi\nmenyebabkan dunia menjadi tanpa batas, batas-batas antar negara menjadi semakin\ntidak jelas dengan semakin meluasnya perdagangan bebas di seluruh dunia dan\npersaingan bersifat global dan tajam. Sifat persaingan ini menyebabkan laba\nyang diperoleh perusahaan-perusahaan yang memasuki tingkat persaingan dunia\nyang ketat. Pemaksimalan laba memaksa manajemen mencari berbagai strategi baru\nyang menjadikan perusahaan mampu bertahan, berkembang dan menjadi pemenang\ndalam persaingan. Hanya perusahaan-perusahaan yang manajemennya berhasil\nmenjadikan perusahaannya memiliki keunggulan pada tingkat dunialah yang mampu\nbertahan, berkembang dan menjadi juara pada situasi persaingan global yang\nsemakin ketat. \u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\u003ch3 style\u003d\"margin-bottom: 0.0001pt; text-align: justify;\"\u003e\u003cspan style\u003d\"font-size: large;\"\u003e\u003cspan\u003e\u003ca href\u003d\"http://www.ekonomi-holic.com/2015/11/akuntansi-manajemen.html\" target\u003d\"_blank\"\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cu\u003e\u003cb\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003eAkuntansi Manajemen\u003c/span\u003e\u003c/b\u003e\u003c/u\u003e\u003c/span\u003e\u003c/a\u003e\u003c/span\u003e\u003c/span\u003e\u003c/h3\u003e\n\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003eBerbeda dengan Akuntansi Keuangan\nyang mempunyai fokus laporan pertanggungjawaban dan ringkasan kondisi\nperusahaan kepada pihak luar perusahaan, laporan keuangan atau hasil olah\ninformasi dari Akuntansi Manajemen mempunyai fokus menyediakan informasi\nkeuangan bagi keperluan pihak internal perusahaan atau manajemen. Akuntansi\nManajemen berhubungan dengan informasi mengenai perusahaan untuk memberikan\nmanfaat bagi para pemakai laporan keuangan yang berada dalam perusahaan\n(manajemen) sebagai bahan pertimbangan yang mendukung dalam pengambilan\nkeputusan.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003ch3 style\u003d\"margin-bottom: 0.0001pt; text-align: justify;\"\u003e\u003cspan\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; font-size: large; line-height: 115%;\"\u003eRuang Lingkup\u003c/span\u003e\u003c/span\u003e\u003c/h3\u003e\u003cdiv\u003e\u003cspan\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; font-size: large; line-height: 115%;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; line-height: 115%;\"\u003eLingkup informasi pada Akuntansi\nManajemen cenderung lebih sempit, tidak lagi berfokus pada perusahaan sebagai\nsatu entitas melainkan lebih detil karena lingkup informasi bertujuan untuk\nmelaporkan bagian-bagian tertentu dari perusahaan, seperti bagian produksi,\nbagian pemasaran dan lainnya. Namun kompleksitas lingkup informasi keuangan\nyang dihasilkan oleh Akuntansi Manajemen ini nantinya akan sejalan dengan\ntingkat-tingkat manajemen yang terlibat dalam membuat keputusan.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eDalam fokus informasi, \u003ca href\u003d\"http://www.ekonomi-holic.com/2015/11/akuntansi-manajemen.html\" target\u003d\"_blank\"\u003e\u003ci\u003e\u003cb\u003eAkuntansi Manajemen\u003c/b\u003e\u003c/i\u003e \u003c/a\u003ecenderung berorientasi pada masa yang akan datang, karena\npengambilan keputusan selalu menyangkut tentang hal-hal yang berhubungan dengan\nkebijakan perusahaan di masa yang akan datang, namun untuk sumber informasi\nyang akan diolah bisa bervariasi, mulai dari biaya-biaya di masa lalu \u003ci\u003e(historical\ncost)\u003c/i\u003e, biaya sekarang \u003ci\u003e(current cost)\u003c/i\u003e atau biaya masa datang \u003ci\u003e(future\ncost)\u003c/i\u003e.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eUntuk Rentang waktu, Akuntansi\nManajemen menyediakan rentang waktu yang jauh lebih fleksibel dibandingkan\nAkuntansi Keuangan, hal ini terjadi karena tuntutan dari manajemen perusahaan\nyang harus membuat keputusan-keputusan penting dalam waktu yang relatif singkat\ndan cepat, baik yang bersifat terstruktur, \u003ci\u003esemi\u003c/i\u003e-terstruktur, hingga\ntidak terstruktur. Rentang waktu yang diberikan bisa berupa harian, mingguan,\nbulanan, atau bahkan hingga periode 10 tahun.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eKriteria bagi informasi Akuntansi\nManajemen tidak dibatasi oleh prinsip-prinsip akuntansi yang berterima umum,\nselama itu memberi manfaat bagi pihak manajemen perusahaan, baik itu dalam hal\npengukuran, ataupun perhitungan. Dalam Akuntansi manajemen, praktik-praktik yang\ntelah terbukti berhasil dan bermanfaat pada suatu perusahaan kebanyakan akan\nditiru oleh perusahaan-perusahaan lain yang kemudian akan menyebar luas dalam\ndunia industri. Selain itu, pada Akuntansi Manajemen tidak ada organisasi\nataupun undang-undang yang mengatur praktik-praktiknya, selama itu bermanfaat\nuntuk manajemen perusahaan maka perusahaan akan terus menggunakan\npraktik-praktik tersebut.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt; text-align: justify;\"\u003e\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cb\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003e\u003ca href\u003d\"https://www.ekonomi-holic.com/2015/11/akuntansi-manajemen.html\" target\u003d\"_blank\"\u003e\u003cu\u003e\u003cspan style\u003d\"color: blue;\"\u003e\u003cb\u003eAkuntansi Manajemen\u003c/b\u003e\u003c/span\u003e\u003c/u\u003e\u003c/a\u003e menghasilkan\ninformasi yang akan membantu manajemen untuk mengambil keputusan yang berhubungan\ndengan kebijakan perusahaan, baik untuk perencanaan, pengorganisasian,\npengarahan, dan pengendalian, pengambilan keputusan yang berhubungan dengan\nkebijakan dalam perusahaan selalu menyangkut masa yang akan datang. Maka dari\nitu Akuntansi Manajemen tidak hanya mengandalkan satu disiplin ilmu saja yaitu\nakuntansi, namun juga mengambil disiplin ilmu dari manajemen untuk mengatasi\ndan mengatur sumber daya dan waktu perusahaan, selain itu Akuntansi Manajemen\njuga menggunakan disiplin ilmu psikologi sosial ketika melakukan estimasi,\nperkiraan dan peramalan untuk penjualan produk, pengendalian sumber daya\nmanusia. Akuntansi Manajemen sering mengumpulkan informasi-informasi yang\nrelevan dengan pengambilan keputusan dan bersifat taksiran karena pengambilan keputusan\nselalu menyangkut tentang masa yang akan datang.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: arial;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt; text-align: left;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"line-height: 115%;\"\u003eItulah artikel seputar \u003cspan style\u003d\"color: blue;\"\u003e\u003cu\u003e\u003cb\u003eAkuntansi\nManajemen : Pengertian, Sejarah dan Perkembangannya\u003c/b\u003e\u003c/u\u003e\u003c/span\u003e, semoga bermanfaat.\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"text-align: left;\"\u003e\n\u003cspan style\u003d\"font-family: arial; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-bottom: 0.0001pt; text-align: left;\"\u003e\n\u003cspan face\u003d\"\u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;\" style\u003d\"font-family: arial; font-size: 12pt; line-height: 115%;\"\u003e\u0026nbsp; \u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;times new roman\u0026quot; , \u0026quot;serif\u0026quot;; font-size: 12pt; line-height: 115%;\"\u003e\u003c/span\u003e\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/5227180751867947898"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/5227180751867947898"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2015/11/akuntansi-manajemen.html","title":"AKUNTANSI MANAJEMEN"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiCLtrRKr3NiRJouqmZQMDBhGdt2VOm_mAfyFFzkjsYghmHwNlesJSlM679Hv7g9zoj2uY_bZoulak9xekomp97MFj2nCLug02lj5Sw0HiYBOnv7drrUapipRkXS6eGWd03ef9NPo-1FliKP81LhYoHQkVsm--L71L3MQSXE89tYcZvAY1LcV5NVsyL/s72-w400-c-h266/software.jpg","height":"72","width":"72"}},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-6801791472291941210"},"published":{"$t":"2014-01-01T08:54:00.000-08:00"},"updated":{"$t":"2014-03-23T04:37:57.590-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"MATERI EKONOMI XI"}],"title":{"type":"text","$t":"PRINSIP AKUNTANSI"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003ca href\u003d\"http://www.ekonomi-holic.com/2014/01/prinsip-akuntansi.html\" target\u003d\"_blank\"\u003e\u003cb\u003e\u003ci\u003e\u003cu\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ePrinsip Akuntansi\u003c/span\u003e\u003c/u\u003e\u003c/i\u003e\u003c/b\u003e\u003c/a\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e - Akuntansi secara umum memiliki\nbeberapa prinsip penting, yaitu sebagai berikut :\u0026nbsp; \u003cb\u003ePrinsip Entitas Bisnis \u003ci\u003e(Bussiness\nEntity), \u003c/i\u003ePrinsip Objektivitas, dan Prinsip Biaya (\u003ci\u003eCost\u003c/i\u003e) .\u0026nbsp;\u003c/b\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cbr /\u003e\n\u003cu\u003e\u003cb\u003e\n\n\u003c/b\u003e\u003c/u\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cu\u003e\u003cb\u003eBerikut ini pembahasan lebih\nlengkap mengenai Prinsip Akuntansi\u003c/b\u003e\u003c/u\u003e:\u003c/span\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u003c/span\u003e \u003cbr /\u003e\n\u003cdiv class\u003d\"pa9\" style\u003d\"line-height: 150%; margin-left: 31.5pt; text-align: justify; text-indent: -31.5pt;\"\u003e\n\u003cb\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e1. Prinsip Entitas\nBisnis \u003ci\u003e(Bussiness Entity).\u003c/i\u003e\u003c/span\u003e\u003c/b\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"pa9\" style\u003d\"line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -4.5pt;\"\u003e\n\u003ci\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u003c/span\u003e\u003c/i\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eEntitas Bisnis adalah segala sesuatu\nyang berhubungan dengan keuangan yang menyangkut suatu kesatuan usaha, tidak\nboleh dicampur dengan kesatuan usaha lain atau dengan pemiliknya, dan\nsebaliknya.\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"pa9\" style\u003d\"line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -4.5pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cb\u003e\n\n\u003c/b\u003e\u003cbr /\u003e\n\u003cdiv class\u003d\"pa9\" style\u003d\"line-height: 150%; margin-left: 19.0pt; text-align: justify; text-indent: -19.0pt;\"\u003e\n\u003cb\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e2.\nPrinsip Objektivitas\u003c/span\u003e\u003c/b\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"pa9\" style\u003d\"line-height: 150%; margin-left: 19.0pt; text-align: justify; text-indent: -5.5pt;\"\u003e\n\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;Objektivitas\nmemiliki maksud bahwa catatan dan laporan akuntansi harus berdasarkan pada data\nyang dapat dipercaya sebagai laporan yang menyajikan informasi yang tepat dan\nberguna.\u0026nbsp;\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"pa9\" style\u003d\"line-height: 150%; margin-left: 19.0pt; text-align: justify; text-indent: -5.5pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cb\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e3. Prinsip Biaya (\u003ci\u003eCost\u003c/i\u003e)\u003c/span\u003e\u003c/b\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"margin-left: 13.5pt; tab-stops: 13.5pt;\"\u003e\n\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eCost\nartinya bahwa menetapkan bahwa harta atau jasa yang dibeli atau diperoleh\ndicatat atas dasar biaya yang sesungguhnya disepakati dalam transaksi.\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin-left: 13.5pt; tab-stops: 13.5pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin-left: 13.5pt; tab-stops: 13.5pt;\"\u003e\n\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eItulah pembahasan tentang\u0026nbsp; \u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ebeberapa \u003ca href\u003d\"http://www.ekonomi-holic.com/2014/01/prinsip-akuntansi.html\" target\u003d\"_blank\"\u003e\u003cu\u003e\u003cb\u003eprinsip akuntansi\u003c/b\u003e\u003c/u\u003e\u003c/a\u003e:\u0026nbsp; Prinsip Entitas Bisnis \u003ci\u003e(Bussiness\nEntity), \u003c/i\u003ePrinsip Objektivitas, dan Prinsip Biaya (\u003ci\u003eCost\u003c/i\u003e). Semoga bermanfaat....\u003c/span\u003e\u003c/div\u003e\n\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/6801791472291941210"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/6801791472291941210"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2014/01/prinsip-akuntansi.html","title":"PRINSIP AKUNTANSI"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-3936098970343758039"},"published":{"$t":"2013-05-12T03:44:00.000-07:00"},"updated":{"$t":"2014-01-16T06:24:43.410-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"}],"title":{"type":"text","$t":"AKUNTANSI PERPAJAKAN"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003cdiv style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003ePengertian\nAkuntansi Pajak\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0pt; text-align: justify;\"\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: 150%; margin-bottom: 0cm; text-align: justify;\"\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003ca href\u003d\"http://www.ekonomi-holic.com/2013/02/akuntansi-perpajakan.html\" rel\u003d\"nofollow\" target\u003d\"_blank\"\u003e\u003ci\u003e\u003cu\u003e\u003cb\u003eAkuntansi perpajakan\u003c/b\u003e\u003c/u\u003e\u003c/i\u003e\u003c/a\u003e merupakan suatu seni\ndalam mencatat, menggolongkan, mengihtisarkan serta menafsirkan\ntransaksi-transaksi finansial yang dilakukan oleh perusahaan dan bertujuan\nuntuk menentukan jumlah penghasilan kena pajak (penghasilan yang digunakan\nsebagai dasar penetapan beban dan pajak penghasilan yang terutang) yang\ndiperoleh atau diterima dalam suatu tahun pajak untuk dipakai sebagai dasar\npenetapan beban dan/atau pajak penghasilan yang terutang oleh perusahaan sebagai\nwaj\u003ca href\u003d\"http://ekonomi-holic.blogspot.com/2013/02/akuntansi-perpajakan.html\"\u003ei\u003c/a\u003eb pajak.\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"separator\" style\u003d\"clear: both; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003ca href\u003d\"http://2.bp.blogspot.com/-kHVA-HmSnsI/US84dhYUf6I/AAAAAAAAApo/JYDqBqD-tYc/s1600/akuntansi.jpg\" style\u003d\"margin-left: 1em; margin-right: 1em;\"\u003e\u003cimg border\u003d\"0\" src\u003d\"http://2.bp.blogspot.com/-kHVA-HmSnsI/US84dhYUf6I/AAAAAAAAApo/JYDqBqD-tYc/s1600/akuntansi.jpg\" /\u003e\u003c/a\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eSecara\n sederhana \u003cu\u003e\u003ci\u003e\u003cb\u003eAkuntansi Perpajakan\u003c/b\u003e\u003c/i\u003e\u003c/u\u003e dapat didifinisikan sebagai: Bidang Akuntansi yang \nmengkalkulasi, menangani, mencatat, bahkan menganalisa dan membuat \nstrategi perpajakan sehubungan dengan kejad\u003ca href\u003d\"http://ekonomi-holic.blogspot.com/2013/02/akuntansi-perpajakan.html\"\u003ei\u003c/a\u003ean-kejadian ekonomi \n(transaksi) perusahaan.\u003c/span\u003e\u003c/div\u003e\n\u003cdiv\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003ePrinsip Akuntansi Perpajakan meliputi :\u003c/b\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eKesatuan Akuntansi\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eKesinambungan\u0026nbsp;\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eHarga pertukaran yang objektif\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eKonsistensi\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eKonservatif\u003c/span\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eFungsi \u003cb\u003eAkuntansi Perpajakan\u003c/b\u003e adalah mengelola data kuantitatif untuk \nmenyajikan laporan keuangan yang memuat perhitungan perpajakan, yang \nkemudian akan digunakan sebagai pertimbangan pengambilan keputusan.\u0026nbsp;\u003c/span\u003e\u003c/div\u003e\n\u003cdiv\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eTujuan kualitatif dalam Akuntansi Perpajakan adalah :\u003c/span\u003e\u003cbr /\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eRelevan\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eDapat dimengerti\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eDaya Uji\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eNetral\u0026nbsp;\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eTepat Waktu\u0026nbsp;\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eDaya Banding\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eLengkap\u003c/span\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\u003c/div\u003e\n\u003cdiv\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003ePeranan \u003ca href\u003d\"http://www.ekonomi-holic.com/2013/02/akuntansi-perpajakan.html\" rel\u003d\"nofollow\" target\u003d\"_blank\"\u003e\u003cu\u003eAkuntansi Perpajakan\u003c/u\u003e\u003c/a\u003e dalam perusahaan\u003c/b\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cul\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eMembuat perencanaan dan strategi perpajakan.\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eMemberikan analisa dan prediksi mengenai potensi pajak perusahaan di masa yang akan datang.\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eDapat\n menerapkan perlakuan akuntansi atas kejadian perpajakan (mulai dari \npenialian/penghitungan, pencatatan (pengakuan) atas pajak, dan dapat \nmenyajikannya di dalam laporan komersial maupun laporan fiskal \nperusahaan.\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eDapat\n melakukan pengarsipan dan dokumentasi perpajakan dengan lebih baik, \nsebagai bahan untuk melakukan pemeriksaan dan evaluasi.\u003c/span\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003ePentingnya \u003cu\u003eAkuntansi Pajak\u003c/u\u003e\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003ePajak\npenghasilan seringkali dikenakan atau dipungut atas dasar berbagai asas,\ntujuan, dan pertimbangan-pertimbangan yang sebagian besar diantaranya justru\ntidak \u0026nbsp;berhubungan dengan penentuan laba rugi periodik atau penetapan\nbeban dan pendapatan sebagai salah satu tujuan pokok akuntansi keuangan.\nSehingga untuk melaksanakan kewajiban pajak dengan benar terutama dalam\npengisian dan pelaporan SPT Tahunan sangat penting untuk mengetahui dan\nmempelajari akuntansi pajak.\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003e\u003ci\u003ePengertian Dasar Pengenaan Pajak (DPP) Kewajiban Dalam A\u003c/i\u003e\u003ci\u003ekuntansi Pajak\u003c/i\u003e\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003e\u003ci\u003eDasar Pengenaan Pajak (DPP) adalah \u003c/i\u003e\u003c/b\u003enilai\nkewajiban yang diakui oleh Direktorat Jendral Pajak dalam penghitungan laba\nfiskal atau nilai tercatat kewajiban dikurangi dengan setiap jumlah yang dapat\ndikurangkan pada masa mendatang.\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eMisalnya :\u003c/span\u003e\u003c/div\u003e\n\u003cul style\u003d\"text-align: justify;\" type\u003d\"disc\"\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"line-height: normal;\"\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eNilai tercatat beban yang masih\n     harus dibayar (accured expenses) 100. Biaya tersebut dapat dikurangkan\n     untuk tujuan fiskal dengan dasar kas. DPP-nya adalah nol.\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"line-height: normal;\"\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eNilai tercatat pendapatan bunga\n     diterima dimuka 100. Untuk tujuan fiskal, pendapatan bunga tersebut\n     dikenakan pajak dengan dasar kas. DPP-nya adalah nol.\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"line-height: normal;\"\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eNilai tercatat beban masih\n     harus dibayar (accrued expense) 100. Untuk tujuan fiskal biaya tersebut\n     telah dikurangkan. DPP-nya adalah 100.\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"line-height: normal;\"\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eNilai tercatat beban denda yang\n     masih harus dibayar 100. Untuk tujuan fiskal, beban denda tersebut tidak\n     dapat dikurangkan. DPPnya adalah 100.\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"line-height: normal;\"\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eNilai tercatat pinjaman yang\n     diterima 100. Pelunasan pinjaman tersebut tidak mempunyai konsekuensi\n     pajak. DPP-nya adalah 100.\u003c/span\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003e\u003ci\u003eDasar\nPengenaan Pajak (DPP)\u003c/i\u003e\u003c/b\u003e ditentukan menurut prinsip dasar\nyang digunakan dalam Pernyataan PSAK 46, dengan beberapa pengecualian,\nperusahaan harus mengakui kewajiban pajak tangguhan apabila pelunasan nilai\ntercatat kewajiban tersebut akan mengakibatkan pembayaran pajak pada periode\nmendatang \u0026nbsp;lebih kecil dibandingkan dengan pembayaran pajak sebagai akibat\npelunasan kewajiban yang tidak memiliki konsekuensi pajak.\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0pt; text-align: justify;\"\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: 150%; margin-bottom: 0cm; text-align: justify;\"\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003eBeberapa pengertian istilah dalam akuntansi Perpajakan\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\n\u003cbr /\u003e\n\u003c!--[if gte mso 9]\u003e\u003cxml\u003e\n \u003cw:WordDocument\u003e\n  \u003cw:View\u003eNormal\u003c/w:View\u003e\n  \u003cw:Zoom\u003e0\u003c/w:Zoom\u003e\n  \u003cw:TrackMoves/\u003e\n  \u003cw:TrackFormatting/\u003e\n  \u003cw:PunctuationKerning/\u003e\n  \u003cw:ValidateAgainstSchemas/\u003e\n  \u003cw:SaveIfXMLInvalid\u003efalse\u003c/w:SaveIfXMLInvalid\u003e\n  \u003cw:IgnoreMixedContent\u003efalse\u003c/w:IgnoreMixedContent\u003e\n  \u003cw:AlwaysShowPlaceholderText\u003efalse\u003c/w:AlwaysShowPlaceholderText\u003e\n  \u003cw:DoNotPromoteQF/\u003e\n  \u003cw:LidThemeOther\u003eIN\u003c/w:LidThemeOther\u003e\n  \u003cw:LidThemeAsian\u003eX-NONE\u003c/w:LidThemeAsian\u003e\n  \u003cw:LidThemeComplexScript\u003eX-NONE\u003c/w:LidThemeComplexScript\u003e\n  \u003cw:Compatibility\u003e\n   \u003cw:BreakWrappedTables/\u003e\n   \u003cw:SnapToGridInCell/\u003e\n   \u003cw:WrapTextWithPunct/\u003e\n   \u003cw:UseAsianBreakRules/\u003e\n   \u003cw:DontGrowAutofit/\u003e\n   \u003cw:SplitPgBreakAndParaMark/\u003e\n   \u003cw:DontVertAlignCellWithSp/\u003e\n   \u003cw:DontBreakConstrainedForcedTables/\u003e\n   \u003cw:DontVertAlignInTxbx/\u003e\n   \u003cw:Word11KerningPairs/\u003e\n   \u003cw:CachedColBalance/\u003e\n  \u003c/w:Compatibility\u003e\n  \u003cm:mathPr\u003e\n   \u003cm:mathFont m:val\u003d\"Cambria Math\"/\u003e\n   \u003cm:brkBin m:val\u003d\"before\"/\u003e\n   \u003cm:brkBinSub m:val\u003d\"\u0026#45;-\"/\u003e\n   \u003cm:smallFrac m:val\u003d\"off\"/\u003e\n   \u003cm:dispDef/\u003e\n   \u003cm:lMargin m:val\u003d\"0\"/\u003e\n   \u003cm:rMargin m:val\u003d\"0\"/\u003e\n   \u003cm:defJc m:val\u003d\"centerGroup\"/\u003e\n   \u003cm:wrapIndent m:val\u003d\"1440\"/\u003e\n   \u003cm:intLim m:val\u003d\"subSup\"/\u003e\n   \u003cm:naryLim m:val\u003d\"undOvr\"/\u003e\n  \u003c/m:mathPr\u003e\u003c/w:WordDocument\u003e\n\u003c/xml\u003e\u003c![endif]--\u003e\n\n\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003ca href\u003d\"http://www.ekonomi-holic.com/2013/01/tarif-pajak-penghasilan-2013-dan-cara_2918.html\" target\u003d\"_blank\"\u003e\u003cb\u003e\u003ci\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003ePajak Penghasilan\u003c/span\u003e\u003c/i\u003e\u003c/b\u003e\u003c/a\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003e adalah pajak\u003cb\u003e \u003c/b\u003eyang dihitung\nberdasarkan peraturan perpajakan dan pajak ini dikenakan atas penghasilan kena \u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003cb\u003e \u003c/b\u003e\u003c/span\u003eperusahaan.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003e\u003ci\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003ePajak\nPenghasilan Final\u003c/span\u003e\u003c/i\u003e\u003c/b\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003e adalah pajak penghasilan yang bersifat\nfinal, yaitu bahwa setelah pelunasannya, kewajiban pajak telah selesai dan\npenghasilan yang dikenakan pajak penghasilan final tidak digabungkan dengan\njenis penghasilan lain yang terkena pajak penghasilan yang bersifat tidak\nfinal. Pajak jenis ini dapat dikenakan terhadap jenis penghasilan, transaksi,\natau usaha tertentu.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003eLaba\n\u003c/span\u003e\u003c/b\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003eadalah\nlaba atau rugi bersih selama satu periode sebelum dikurangi beban pajak.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003ePenghasilan\nkena paiak atau laba fiskal\u003c/span\u003e\u003c/b\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003e (\u003ci\u003etaxable profit\u003c/i\u003e) atau rugi pajak\n(\u003ci\u003etax loss\u003c/i\u003e) adalah laba atau rugi selama satu periode yang dihitung\nberdasarkan peraturan perpajakan dan yang menjadi dasar penghitungan.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003eBeban\npaiak\u003c/span\u003e\u003c/b\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003e (\u003ci\u003etax expense\u003c/i\u003e) atau penghasilan \u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e (\u003ci\u003etax income\u003c/i\u003e) adalah jumlah agregat\n\u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e kini (\u003ci\u003ecurrent tax\u003c/i\u003e) dan \u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e tangguhan (\u003ci\u003edeferred tax\u003c/i\u003e) yang\ndiperhitungkan dalam penghitungan laba atau rugi pada satu periode.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003ePajak\nkini\u003c/span\u003e\u003c/b\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003e\n(\u003ci\u003ecurrent tax\u003c/i\u003e) adalah jumlah \u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e\npenghasilan terutang (\u003ci\u003epayable\u003c/i\u003e) atas penghasilan kena \u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e pada satu periode.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003eKewajiban\n\u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e tanguhan\u003c/span\u003e\u003c/b\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003e (\u003ci\u003edeferred\ntax liabilities\u003c/i\u003e) adalah jumlah \u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e\npenghasilan terutang (\u003ci\u003epayable\u003c/i\u003e) untuk periode mendatang sebagai akibat\nadanya perbedaan temporer kena \u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak.\u003c/span\u003e \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003eAset\u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003e pajak\u003c/span\u003e tangguhan \u003c/span\u003e\u003c/b\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003e(\u003ci\u003edeferred\ntax assets\u003c/i\u003e) merupakan jumlah \u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e\npenghasilan terpulihkan (\u003ci\u003erecoverable\u003c/i\u003e) pada periode mendatang sebaga;\nakibat adanya :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003e(a)\n-perbedaan temporer yang boleh dikurangkan, dan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003e(b)\n-sisa kompensasi kerugian penghasilan.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003eBeban\npaiak\u003c/span\u003e\u003c/b\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003e (\u003ci\u003etax expense\u003c/i\u003e) atau penghasilan \u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e (\u003ci\u003etax income\u003c/i\u003e) adalah jumlah agregat\n\u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e kini (\u003ci\u003ecurrent tax\u003c/i\u003e) dan \u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e tangguhan (\u003ci\u003edeferred tax\u003c/i\u003e) yang\ndiperhitungkan dalam penghitungan laba atau rugi pada satu periode.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003ePajak\nkini\u003c/span\u003e\u003c/b\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003e\n(\u003ci\u003ecurrent tax\u003c/i\u003e) adalah jumlah \u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e\npenghasilan terutang (\u003ci\u003epayable\u003c/i\u003e) atas penghasilan kena \u003cb\u003e\u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e\u003c/b\u003e pada satu periode\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003eKewajiban\n\u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e tanguhan\u003c/span\u003e\u003c/b\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003e (\u003ci\u003edeferred\ntax liabilities\u003c/i\u003e) adalah jumlah \u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e\npenghasilan terutang (\u003ci\u003epayable\u003c/i\u003e) untuk periode mendatang sebagai akibat\nadanya perbedaan temporer kena \u003cb\u003e\u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e\u003c/b\u003e\n\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cb\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003eAset\u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003e pajak\u003c/span\u003e tangguhan \u003c/span\u003e\u003c/b\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003e(\u003ci\u003edeferred\ntax assets\u003c/i\u003e) adalah jumlah \u003ca href\u003d\"http://ekonomi-holic.blogspot.com/2013/01/tarif-pajak-penghasilan-2013-dan-cara_2918.html\" target\u003d\"_blank\"\u003e\u003cb\u003e\u003cspan style\u003d\"background: none repeat scroll 0% 0% white;\"\u003epajak\u003c/span\u003e\npenghasilan\u003c/b\u003e\u003c/a\u003e terpulihkan (\u003ci\u003erecoverable\u003c/i\u003e) pada periode mendatang\nsebaga; akibat adanya :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cul style\u003d\"margin-top: 0cm;\" type\u003d\"disc\"\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;\"\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003ePerbedaan temporer\n     yang boleh dikurangkan, dan\u003c/span\u003e\u003c/li\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;\"\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003eSisa kompensasi\n     kerugian\u003c/span\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 150%;\"\u003eItulah\npembahasan singkat tentang \u003ca href\u003d\"http://www.ekonomi-holic.com/2013/02/akuntansi-perpajakan.html\"\u003e\u003cb\u003e\u003ci\u003e\u003cu\u003eAkuntansi Perpajakan\u003c/u\u003e\u003c/i\u003e\u003c/b\u003e\u003c/a\u003e, semoga\nbermanfaat...\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\n\n\u003c/span\u003e\u003cbr /\u003e\n\u003cdiv style\u003d\"line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c!--[if gte mso 9]\u003e\u003cxml\u003e\n \u003cw:LatentStyles DefLockedState\u003d\"false\" DefUnhideWhenUsed\u003d\"true\"\n  DefSemiHidden\u003d\"true\" DefQFormat\u003d\"false\" DefPriority\u003d\"99\"\n  LatentStyleCount\u003d\"267\"\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"0\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" QFormat\u003d\"true\" Name\u003d\"Normal\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"9\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" QFormat\u003d\"true\" Name\u003d\"heading 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"9\" QFormat\u003d\"true\" Name\u003d\"heading 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"9\" QFormat\u003d\"true\" Name\u003d\"heading 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"9\" QFormat\u003d\"true\" Name\u003d\"heading 4\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"9\" QFormat\u003d\"true\" Name\u003d\"heading 5\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"9\" QFormat\u003d\"true\" Name\u003d\"heading 6\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"9\" QFormat\u003d\"true\" Name\u003d\"heading 7\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"9\" QFormat\u003d\"true\" Name\u003d\"heading 8\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"9\" QFormat\u003d\"true\" Name\u003d\"heading 9\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"39\" Name\u003d\"toc 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"39\" Name\u003d\"toc 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"39\" Name\u003d\"toc 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"39\" Name\u003d\"toc 4\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"39\" Name\u003d\"toc 5\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"39\" Name\u003d\"toc 6\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"39\" Name\u003d\"toc 7\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"39\" Name\u003d\"toc 8\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"39\" Name\u003d\"toc 9\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"35\" QFormat\u003d\"true\" Name\u003d\"caption\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"10\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" QFormat\u003d\"true\" Name\u003d\"Title\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"1\" Name\u003d\"Default Paragraph Font\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"11\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" QFormat\u003d\"true\" Name\u003d\"Subtitle\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"22\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" QFormat\u003d\"true\" Name\u003d\"Strong\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"20\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" QFormat\u003d\"true\" Name\u003d\"Emphasis\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"59\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Table Grid\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" UnhideWhenUsed\u003d\"false\" Name\u003d\"Placeholder Text\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"1\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" QFormat\u003d\"true\" Name\u003d\"No Spacing\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"60\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light Shading\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"61\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light List\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"62\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light Grid\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"63\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Shading 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"64\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Shading 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"65\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium List 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"66\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium List 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"67\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"68\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"69\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"70\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Dark List\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"71\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful Shading\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"72\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful List\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"73\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful Grid\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"60\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light Shading Accent 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"61\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light List Accent 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"62\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light Grid Accent 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"63\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Shading 1 Accent 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"64\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Shading 2 Accent 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"65\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium List 1 Accent 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" UnhideWhenUsed\u003d\"false\" Name\u003d\"Revision\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"34\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" QFormat\u003d\"true\" Name\u003d\"List Paragraph\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"29\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" QFormat\u003d\"true\" Name\u003d\"Quote\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"30\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" QFormat\u003d\"true\" Name\u003d\"Intense Quote\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"66\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium List 2 Accent 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"67\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 1 Accent 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"68\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 2 Accent 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"69\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 3 Accent 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"70\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Dark List Accent 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"71\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful Shading Accent 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"72\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful List Accent 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"73\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful Grid Accent 1\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"60\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light Shading Accent 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"61\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light List Accent 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"62\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light Grid Accent 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"63\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Shading 1 Accent 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"64\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Shading 2 Accent 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"65\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium List 1 Accent 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"66\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium List 2 Accent 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"67\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 1 Accent 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"68\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 2 Accent 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"69\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 3 Accent 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"70\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Dark List Accent 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"71\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful Shading Accent 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"72\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful List Accent 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"73\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful Grid Accent 2\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"60\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light Shading Accent 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"61\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light List Accent 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"62\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light Grid Accent 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"63\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Shading 1 Accent 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"64\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Shading 2 Accent 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"65\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium List 1 Accent 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"66\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium List 2 Accent 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"67\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 1 Accent 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"68\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 2 Accent 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"69\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 3 Accent 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"70\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Dark List Accent 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"71\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful Shading Accent 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"72\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful List Accent 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"73\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful Grid Accent 3\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"60\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light Shading Accent 4\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"61\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light List Accent 4\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"62\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light Grid Accent 4\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"63\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Shading 1 Accent 4\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"64\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Shading 2 Accent 4\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"65\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium List 1 Accent 4\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"66\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium List 2 Accent 4\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"67\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 1 Accent 4\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"68\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 2 Accent 4\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"69\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 3 Accent 4\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"70\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Dark List Accent 4\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"71\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful Shading Accent 4\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"72\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful List Accent 4\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"73\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful Grid Accent 4\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"60\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light Shading Accent 5\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"61\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light List Accent 5\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"62\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light Grid Accent 5\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"63\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Shading 1 Accent 5\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"64\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Shading 2 Accent 5\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"65\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium List 1 Accent 5\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"66\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium List 2 Accent 5\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"67\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 1 Accent 5\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"68\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 2 Accent 5\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"69\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 3 Accent 5\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"70\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Dark List Accent 5\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"71\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful Shading Accent 5\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"72\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful List Accent 5\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"73\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful Grid Accent 5\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"60\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light Shading Accent 6\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"61\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light List Accent 6\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"62\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Light Grid Accent 6\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"63\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Shading 1 Accent 6\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"64\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Shading 2 Accent 6\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"65\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium List 1 Accent 6\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"66\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium List 2 Accent 6\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"67\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 1 Accent 6\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"68\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 2 Accent 6\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"69\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Medium Grid 3 Accent 6\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"70\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Dark List Accent 6\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"71\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful Shading Accent 6\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"72\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful List Accent 6\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"73\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" Name\u003d\"Colorful Grid Accent 6\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"19\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" QFormat\u003d\"true\" Name\u003d\"Subtle Emphasis\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"21\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" QFormat\u003d\"true\" Name\u003d\"Intense Emphasis\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"31\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" QFormat\u003d\"true\" Name\u003d\"Subtle Reference\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"32\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" QFormat\u003d\"true\" Name\u003d\"Intense Reference\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"33\" SemiHidden\u003d\"false\"\n   UnhideWhenUsed\u003d\"false\" QFormat\u003d\"true\" Name\u003d\"Book Title\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"37\" Name\u003d\"Bibliography\"/\u003e\n  \u003cw:LsdException Locked\u003d\"false\" Priority\u003d\"39\" QFormat\u003d\"true\" Name\u003d\"TOC Heading\"/\u003e\n \u003c/w:LatentStyles\u003e\n\u003c/xml\u003e\u003c![endif]--\u003e\u003c!--[if gte mso 10]\u003e\n\u003cstyle\u003e\n /* Style Definitions */\n table.MsoNormalTable\n {mso-style-name:\"Table Normal\";\n mso-tstyle-rowband-size:0;\n mso-tstyle-colband-size:0;\n mso-style-noshow:yes;\n mso-style-priority:99;\n mso-style-qformat:yes;\n mso-style-parent:\"\";\n mso-padding-alt:0cm 5.4pt 0cm 5.4pt;\n mso-para-margin:0cm;\n mso-para-margin-bottom:.0001pt;\n mso-pagination:widow-orphan;\n font-size:10.0pt;\n font-family:\"Calibri\",\"sans-serif\";\n mso-bidi-font-family:\"Times New Roman\";}\n\u003c/style\u003e\n\u003c![endif]--\u003e\u003cbr /\u003e\n\u003cdiv class\u003d\"MsoNormal\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: 150%; margin-bottom: 0cm; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/div\u003e\n\u003c/div\u003e\n\u003c/div\u003e\n\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\"\u003e\n\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif; font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/div\u003e\n\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/3936098970343758039"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/3936098970343758039"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2013/02/akuntansi-perpajakan.html","title":"AKUNTANSI PERPAJAKAN"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}],"media$thumbnail":{"xmlns$media":"http://search.yahoo.com/mrss/","url":"http://2.bp.blogspot.com/-kHVA-HmSnsI/US84dhYUf6I/AAAAAAAAApo/JYDqBqD-tYc/s72-c/akuntansi.jpg","height":"72","width":"72"}},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-3279404151383787549"},"published":{"$t":"2013-01-07T05:30:00.000-08:00"},"updated":{"$t":"2014-01-16T06:38:07.161-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"MATERI EKONOMI XII SMA"}],"title":{"type":"text","$t":"KARAKTERISTIK AKUNTANSI PERUSAHAAN DAGANG"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003cdiv style\u003d\"color: black;\"\u003e\n\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 14.2pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003eKarakteristik Akuntansi Perusahaan Dagang\u003c/b\u003e - Kali ini kta akan membahasa tentang \u003cu\u003e\u003ci\u003e\u003cb\u003eKarakteristik Akuntansi Perusahaan Dagang\u003c/b\u003e\u003c/i\u003e\u003c/u\u003e - Berdasarkan \u003cb\u003eKegiatan Operasionalnya\u003c/b\u003e,\nperusahaan dibagi menjadi tiga kelompok yaitu \u003cb\u003eperusahaan jas\u003c/b\u003ea, \u003cb\u003eperusahaan\ndagang \u003c/b\u003edan \u003cb\u003eperusahaan manufaktur/industri\u003c/b\u003e.\u0026nbsp;\u003c/span\u003e\u003cbr /\u003e\n\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003ePerusahaan jasa adalah \u003c/b\u003eperusahaan yang menjual\nproduk yang tidak terlihat (menjual produk yang abstrak). Sedangkan\nperusahaan dagang adalah perusahaan menjual produknya tanpa mengolah terlebih\ndahulu produk yang di jualnya. Dan perusahaan manufaktur/industri adalah perusahaan yang\nmenjual produk setelah melewati proses pengolahan sebelumnya.\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 14.2pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 14.2pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ePada kesempatan kali ini kita akan membahas tentang karakteristik dari perusahaan dagang, yaitu sebagai berikut: \u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\n\u003cb\u003e1. \u0026nbsp;Definisi Perusahaan Dagang\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 14.2pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-US\"\u003ePerusahaan\ndagang adalah perusahaan yang bergerak dibidang membeli barang dagangan dan\nmenjualnya kembali tanpa merubah bentuk dengan tujuan untuk memperoleh\nkeuntungan (laba). \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 14.2pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"SV\"\u003eSedangkan\nbarang dagangan (merchandise inventory) adalah barang yang dibeli perusahaan\nuntuk dijual kembali.\u0026nbsp; Dari penjelasan tersebut dapat disimpulkan bahwa\nkegiatan utama perusahaan dagang adalah membeli dan menjual barang dagangan\ntanpa merubah barang. \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 14.2pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 14.2pt; text-indent: -14.2pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e2. Ciri ciri Perusahaan Dagang\u0026nbsp;\n\u003c/b\u003e\u003cbr /\u003e\nHal kedua dari karakteristik perusahaan dagang adalah ciri ciri utamanya. Ciri\nciri perusahaan dagang adalah dilihat dari dua hal yaitu usaha yang dilakukan\ndan kegiatan akuntansinya.\u003cbr /\u003e\n\u003cb\u003ea.\u0026nbsp; Usaha yang dilakukan\u003cbr /\u003e\n\u003c/b\u003ePerusahaan Dagang adalah membeli barang dagang dan menjualnya tanpa\nmengadakan perubahan (pengolahan) terlebih dahulu.\u003cbr /\u003e\nContoh Perusahaan Dagang yang cukup dikenal adalah PT Matahari Putra Prima,\npemilik rantai toko Matahari.\u003cbr /\u003e\n\u003cb\u003eb.\u0026nbsp; Kegiatan akuntansi\u003c/b\u003e\u003cbr /\u003e\nMenggunakan Akun Persediaan Barang Dagang.\u003cbr /\u003e\nAda penghitungan harga pokok penjualan.\u003cbr /\u003e\nLaporan laba-rugi dapat menggunakan bentuk \u003ci\u003esingle\nstep\u003c/i\u003e (langsung) dan multiple\u0026nbsp; step (bertahap).\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 14.2pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 14.2pt; text-indent: -14.2pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e3. Transaksi Perusahaan Dagang\u003c/b\u003e\u003cbr /\u003e\nAda beberapa transaksi yang terjadi hanya di perusahaan dagang. Transaksi\ntransaksi ini merupakan ciri ciri dari perusahaan dagang. Beberapa transaksi\ntransaksi yang hanya terjadi di perusahaan dagang yaitu :\u003cbr /\u003e\n-Membeli barang dagang secara kredit.\u003cbr /\u003e\n-Membeli barang dagang secara tunai.\u003cbr /\u003e\n-Mengembalikan barang dagang.\u003cbr /\u003e\n-Menerima potongan pembelian.\u003cbr /\u003e\n-Membayar atau menerima penghitungan biaya angkut pembelian.\u003cbr /\u003e\n-Menjual barang dagang secara kredit.\u003cbr /\u003e\n-Menjual barang dagang secara tunai.\u003cbr /\u003e\n-Menerima kembali barang dagang yang telah dijual.\u003cbr /\u003e\n-Memberi potongan penjualan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\n\u003cb\u003e4. Akun akun Perusahaan Dagang \u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 14.2pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"ES-AR\"\u003eDalam\nperusahaan dagang,\u0026nbsp; akun-akun yang biasanya dijumpai antara lain : \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpFirst\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -21.25pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ea.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003cspan lang\u003d\"ES-AR\"\u003eAkun\nPembelian\u0026nbsp; adalah akun yang digunakan untuk membeli barang dagangan baik\nsecara tunai maupun secara kredit. \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpMiddle\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -21.25pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eb.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003cspan lang\u003d\"ES-AR\"\u003eAkun\nPenjualan\u0026nbsp; adalah akun yang digunakan untuk menjual barang dagangan baik\nsecara tunai maupun secara kredit.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpMiddle\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -21.25pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ec.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003cspan lang\u003d\"ES-AR\"\u003eAkun Retur\npembelian dan pengurangan harga adalah akun untuk mengembalikan sebagian barang\nyang telah dibeli kepada penjual karena rusak atau tidak sesuai dengan pesanan.\n\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpMiddle\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -21.25pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ed.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003cspan lang\u003d\"ES-AR\"\u003eAkun Retur\npenjualan dan pengurangan harga adalah akun untuk menerima kembali sebagian\nbarang yang telah dijual dari pembeli karena rusak atau tidak sesuai dengan\npesanan. \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpMiddle\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -21.25pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ee.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003cspan lang\u003d\"ES-AR\"\u003eAkun\u0026nbsp;\nUtang dagang adalah akun untuk mencatat timbulnya utang dagang dan\npelunasan\u0026nbsp; kewajiban atas pembelian secara kredit. \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpMiddle\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -21.25pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ef.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003cspan lang\u003d\"ES-AR\"\u003eAkun Piutang\ndagang adalah akun untuk mencatat timbulnya piutang dagang dan penerimaan\u0026nbsp;\npelunasan piutang atas penjualan secara kredit. \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpMiddle\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -21.25pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eg.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003cspan lang\u003d\"ES-AR\"\u003eAkun\nPotongan pembelian adalah akun untuk mencatat potongan yang diterima pembeli\nkarena melunasi utang dalam masa potongan.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpMiddle\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -21.25pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eh.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003cspan lang\u003d\"ES-AR\"\u003eAkun\nPotongan penjualan adalah akun untuk mencatat potongan yang diberikan oleh\npenjual karena menerima pelunasan piutang dalam masa potongan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpMiddle\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -21.25pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ei.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003cspan lang\u003d\"ES-AR\"\u003eAkun Beban\nangkut pembelian adalah akun untuk mencatat timbulnya beban angkut yang\nditanggung pembeli.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpLast\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -21.25pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ej.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003cspan lang\u003d\"ES-AR\"\u003eAkun Beban\nangkut penjualan adalah akun untuk mencatat beban angkut untuk mengirim barang\nyang ditanggung oleh penjual. \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 14.2pt; text-indent: -14.2pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 14.2pt; text-indent: -14.2pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e5. Syarat Pembayaran Perusahaan\nDagang\u0026nbsp; \u003c/b\u003e\u003cbr /\u003e\nSyarat pembayaran adalah perjanjian antara penjual dan pembeli untuk pembayaran\nbarang-barang dagang yang dibeli. Dengan demikian, batas antara pembelian tunai\ndan pembelian kredit menjadi jelas.\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 14.2pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\nBeberapa Syarat pembayaran yang lazim digunakan dalam transaksi adalah sebagai\nberikut\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003ctable border\u003d\"1\" cellpadding\u003d\"0\" cellspacing\u003d\"0\" class\u003d\"MsoNormalTable\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; margin-left: 14.95pt; width: 604px;\"\u003e\n \u003ctbody\u003e\n\u003ctr\u003e\n  \u003ctd style\u003d\"background-color: cyan; padding: 0cm; width: 112.55pt;\" valign\u003d\"top\" width\u003d\"150\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003eSyarat Pembayaran\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n  \u003ctd style\u003d\"background-color: cyan; padding: 0cm; width: 340.5pt;\" valign\u003d\"top\" width\u003d\"454\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003eArtinya\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003c/td\u003e\n \u003c/tr\u003e\n\u003ctr\u003e\n  \u003ctd style\u003d\"padding: 0cm; width: 112.55pt;\" valign\u003d\"top\" width\u003d\"150\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e2/10,\n  n/30.\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n  \u003ctd style\u003d\"padding: 0cm; width: 340.5pt;\" valign\u003d\"top\" width\u003d\"454\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ejika\n  pembayaran dilakukan dalam jangka waktu sepuluh hari atau kurang akan\n  mendapat potongan 2%, dan pembayaran neto faktur paling lambat 30 hari\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n \u003c/tr\u003e\n\u003ctr\u003e\n  \u003ctd style\u003d\"padding: 0cm; width: 112.55pt;\" valign\u003d\"top\" width\u003d\"150\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eSyarat\n  2/10, 1/15, n/30\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n  \u003ctd style\u003d\"padding: 0cm; width: 340.5pt;\" valign\u003d\"top\" width\u003d\"454\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ejika pembayaran\n  dilakukan dalam jangka waktu 10 hari atau kurang akan mendapat potongan 2%.\n  Tetapi jika pembayaran dilakukan setelah lewat batas 10 hari sampai 15 hari,\n  akan mendapat potongan 1%. Pembayaran neto faktur paling lambat 30 hari.\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n \u003c/tr\u003e\n\u003ctr\u003e\n  \u003ctd style\u003d\"padding: 0cm; width: 112.55pt;\" valign\u003d\"top\" width\u003d\"150\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003en/60\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n  \u003ctd style\u003d\"padding: 0cm; width: 340.5pt;\" valign\u003d\"top\" width\u003d\"454\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003epembayaran\n  dilakukan selambat-lambatnya 60 hari setelah tanggal transaksi jual beli.\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n \u003c/tr\u003e\n\u003ctr\u003e\n  \u003ctd style\u003d\"padding: 0cm; width: 112.55pt;\" valign\u003d\"top\" width\u003d\"150\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eEOM\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n  \u003ctd style\u003d\"padding: 0cm; width: 340.5pt;\" valign\u003d\"top\" width\u003d\"454\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eharga neto\n  faktur harus dibayar pada akhir bulan atau pada bulan di mana transaksi\n  penjualan itu terjadi.\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n \u003c/tr\u003e\n\u003c/tbody\u003e\u003c/table\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 0cm 0cm 0.0001pt 14.2pt; text-indent: -14.2pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e6. Syarat Penyerahan Barang\u003c/b\u003e\u003cbr /\u003e\nSyarat penyerahan barang merupakan suatu hal yang perlu disepakati oleh pembeli\ndan penjual.Syarat penyerahan amat penting karena menyangkut biaya pengangkutan\n(pengiriman) dan risiko barang pada saat pengangkutan. Syarat mengatur siapa\nyang membayar biaya angkut dan siapa yang menanggung risiko atas barang\ntersebut mulai dari gudang penjual sampai gudang pembeli. Syarat penyerahan\nbarang yang umum dipakai adalah FOB shipping point dan FOB destination point.\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003ctable border\u003d\"1\" cellpadding\u003d\"0\" cellspacing\u003d\"0\" class\u003d\"MsoNormalTable\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; margin-left: 14.95pt;\"\u003e\n \u003ctbody\u003e\n\u003ctr\u003e\n  \u003ctd style\u003d\"background-color: cyan; padding: 0cm; width: 127.55pt;\" valign\u003d\"top\" width\u003d\"170\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003eSyarat\n  Penyerahan Barang\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n  \u003ctd style\u003d\"background-color: cyan; padding: 0cm; width: 132.6pt;\" valign\u003d\"top\" width\u003d\"177\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003ePenanggung\n  Beban Angkut\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n  \u003ctd style\u003d\"background-color: cyan; padding: 0cm; width: 177.7pt;\" valign\u003d\"top\" width\u003d\"237\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003ePencatatan\n  Transaksi\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n \u003c/tr\u003e\n\u003ctr\u003e\n  \u003ctd style\u003d\"padding: 0cm; width: 127.55pt;\" valign\u003d\"top\" width\u003d\"170\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eFOB\n  Shipping Point\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n  \u003ctd style\u003d\"padding: 0cm; width: 132.6pt;\" valign\u003d\"top\" width\u003d\"177\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003epembeli\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n  \u003ctd style\u003d\"padding: 0cm; width: 177.7pt;\" valign\u003d\"top\" width\u003d\"237\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003etransaksi\n  dianggap telah terjadi dan dapat dibukukan sejak saat barang diserahkan dari\n  gudang penjual\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n \u003c/tr\u003e\n\u003ctr\u003e\n  \u003ctd style\u003d\"padding: 0cm; width: 127.55pt;\" valign\u003d\"top\" width\u003d\"170\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eFOB\n  Destination Point\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n  \u003ctd style\u003d\"padding: 0cm; width: 132.6pt;\" valign\u003d\"top\" width\u003d\"177\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003epenjual\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n  \u003ctd style\u003d\"padding: 0cm; width: 177.7pt;\" valign\u003d\"top\" width\u003d\"237\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003etransaksi dianggap\n  sah jika barang telah diserahkan oleh penjual di gudang pembeli.\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e\n \u003c/tr\u003e\n\u003c/tbody\u003e\u003c/table\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eDemikianlah pembahasan singkat tentang \u003ca href\u003d\"http://ekonomi-holic.blogspot.com/search/label/AKUNTANSI\"\u003e\u003cb\u003eKarakteristik Akuntansi Perusahaan Dagang\u003c/b\u003e\u003c/a\u003e, semoga bermanfaat....\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; margin-bottom: 0.0001pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/3279404151383787549"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/3279404151383787549"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2013/01/karakteristik-akuntansi-perusahaan_7.html","title":"KARAKTERISTIK AKUNTANSI PERUSAHAAN DAGANG"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-3061067055758782731"},"published":{"$t":"2012-09-17T08:38:00.000-07:00"},"updated":{"$t":"2014-01-16T06:21:48.015-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"MATERI EKONOMI XI"}],"title":{"type":"text","$t":"PIHAK-PIHAK PEMAKAI INFORMASI AKUNTANSI"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003cdiv style\u003d\"background-color: white; color: black; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003e\u003ca href\u003d\"http://www.ekonomi-holic.com/2012/09/pihak-pihak-pemakai-informasi-akuntansi.html\" rel\u003d\"nofollow\" target\u003d\"_blank\"\u003e\u003ci\u003e\u003cu\u003e\u003cb\u003ePihak pemakai informasi akuntansi\u003c/b\u003e\u003c/u\u003e\u003c/i\u003e\u003c/a\u003e - Informasi akuntansi yang berupa Laporan keaungan meliputi : \u003cb\u003eLaporan Rugi Laba, Laporan Perubahan Modal, Laporan Neraca \u003c/b\u003esangat diperlukan untuk beberapa pihak pemakai informasi akuntansi. \u003cb\u003ePihak Pemakai Informasi Akuntansi\u003c/b\u003e dapat digolongkan menjadi dua, yaitu:\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"background-color: white; color: black; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003e\u003cbr /\u003e\n\u003cb\u003e1. Pihak Intern perusahaan\u003c/b\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"background-color: white; color: black; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003ePihak yang menyelenggarakan usaha dan berhubungan langsung dengan perusahaan.\u003cbr /\u003e\nPihak-pihak intern, antara lain:\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cul style\u003d\"text-align: left;\"\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003emanajemen puncak\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003emanajer divisi\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003estaf akuntansi\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003ekaryawan\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\u003cdiv style\u003d\"background-color: white; color: black; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003e\u003cbr /\u003e\n\u003cb\u003e2. Pihak Ekstern perusahaan\u003c/b\u003e\u003cbr /\u003e\nPihak yang berkepentingan dengan perusahaan tetapi tidak terlibat secara langsung dalam\u003cbr /\u003e\nmembuat berbagai keputusan dan kebijakan operasional perusahaan.\u003cbr /\u003e\nPihak-pihak ekstern antara lain:\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cul style\u003d\"text-align: left;\"\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003einvestor/pemilik\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003ekreditor\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003epelanggan\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003epemasok\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003epemerintah\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003cli\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003emasyarakat umum\u003c/span\u003e\u003c/span\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003eDemikian penjelasan singkat tentang \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003e\u003ca href\u003d\"http://www.ekonomi-holic.com/2012/09/pihak-pihak-pemakai-informasi-akuntansi.html\" rel\u003d\"nofollow\" target\u003d\"_blank\"\u003e\u003cb\u003ePihak pemakai informasi akuntansi\u003c/b\u003e\u003c/a\u003e\u003ci\u003e\u003cb\u003e,\u003c/b\u003e\u003c/i\u003e semoga bermanfaat.....\u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003e \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/3061067055758782731"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/3061067055758782731"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2012/09/pihak-pihak-pemakai-informasi-akuntansi.html","title":"PIHAK-PIHAK PEMAKAI INFORMASI AKUNTANSI"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-1621784932039220408"},"published":{"$t":"2012-09-17T08:33:00.001-07:00"},"updated":{"$t":"2012-11-22T02:48:37.454-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"MATERI EKONOMI XI"}],"title":{"type":"text","$t":"BIDANG-BIDANG AKUNTANSI"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003cdiv style\u003d\"background-color: white; color: black; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003e\u003cb\u003eBidang-bidang\u003c/b\u003e \u003cb\u003eakuntansi\u003c/b\u003e terdiri dari:\u003cbr /\u003e\n\u003cbr /\u003e\n1.\u0026nbsp;\u003cb\u003e\u003cu\u003e\u003ci\u003eAkuntansi Keuangan (Financial Accounting)\u003c/i\u003e\u0026nbsp;\u003c/u\u003e\u003c/b\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003eBidang akuntansi yang mengkhususkan pada proses pencatatan transaksi hingga penyajian laporan keuangan.\u003cbr /\u003e\n\u003cbr /\u003e\n2.\u0026nbsp;\u003ci\u003e\u003cb\u003e\u003cu\u003eAkuntansi Pemeriksaan (Auditing)\u003c/u\u003e\u003c/b\u003e\u003c/i\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003e\u003ci\u003e\u0026nbsp;\u003c/i\u003eBidang akuntansi yang mengkhususkan pada pemeriksaan catatan-catatan akuntansi secara bebas.\u003cbr /\u003e\n\u003cbr /\u003e\n3.\u0026nbsp;\u003ci\u003e\u003cb\u003e\u003cu\u003eAkuntansi Biaya (Cost Accounting)\u003c/u\u003e\u003c/b\u003e\u003c/i\u003e\u003cbr /\u003e\nBidang akuntansi mengkhususkan pada perencanaan, penetapan, dan pengendalian biaya produksi.\u003cbr /\u003e\n\u003cbr /\u003e\n4.\u0026nbsp;\u003cb\u003e\u003cu\u003e\u003ci\u003eAkuntansi Manajemen (Management Accounting)\u003c/i\u003e\u003c/u\u003e\u003c/b\u003e\u003cbr /\u003e\nBidang  akuntansi mengkhususkan pada pengembangan dan penafsiran informasi  akuntansi untuk membantu manajemen menjalankan perusahaan.\u003cbr /\u003e\n\u003cbr /\u003e\n5.\u0026nbsp;\u003cb\u003e\u003cu\u003e\u003ci\u003eAkuntansi Perpajakan (Tax Accounting)\u003c/i\u003e\u003c/u\u003e\u003c/b\u003e\u0026nbsp;\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003eBidang akuntansi mengkhususkan pada penyiapan data yang diperlukan untuk perhitungan pajak.\u003cbr /\u003e\n\u003cbr /\u003e\n6.\u003ci\u003e\u003cb\u003e\u003cu\u003e\u0026nbsp;Akuntansi Pemerintahan (Government Accounting)\u003c/u\u003e\u003c/b\u003e\u003c/i\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003e\u003ci\u003e\u0026nbsp;\u003c/i\u003eBidang akuntansi mengkhususkan pada penyajian laoran transaksi yang dilakukan pemerintah.\u003cbr /\u003e\n\u003cbr /\u003e\n7.\u0026nbsp;\u003cb\u003e\u003ci\u003e\u003cu\u003eAkuntansi Anggaran (Budgeting)\u003c/u\u003e\u003c/i\u003e\u003c/b\u003e\u003cbr /\u003e\nBidang akuntansi mengkhususkan pada rencana pengeluaran perusahaan dan membandingkannya dengan pengeluaran aktual.\u003cbr /\u003e\n\u003cbr /\u003e\n8.\u0026nbsp;\u003cb\u003e\u003cu\u003e\u003ci\u003eSistem Akuntansi (Accounting System)\u003c/i\u003e\u003c/u\u003e\u003c/b\u003e\u003cbr /\u003e\n\u003cb\u003e\u003ci\u003eBidang akuntansi\u003c/i\u003e\u003c/b\u003e mengkhususkan pada perencanaan dan pelaksanaan prosedur pengumpulan serta pelaporan data keuangan.\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003eDemikian penjelasan singkat mengenai\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"font-family: Arial,sans-serif; line-height: 20px;\"\u003e\u003cb\u003eBidang-bidang\u003c/b\u003e \u003cb\u003eakuntansi\u003c/b\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/1621784932039220408"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/1621784932039220408"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2012/09/bidang-bidang-akuntansi.html","title":"BIDANG-BIDANG AKUNTANSI"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-8154557859021523247"},"published":{"$t":"2012-09-17T08:28:00.001-07:00"},"updated":{"$t":"2014-01-16T06:40:27.874-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"MATERI EKONOMI XI"}],"title":{"type":"text","$t":"MACAM-MACAM PROFESI AKUNTAN"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003cdiv style\u003d\"background-color: white; color: black;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"background-color: white; font-family: Arial,sans-serif; line-height: 20px;\"\u003e\u003cu\u003e\u003cb\u003eMacam - macam Profesi akuntan\u003c/b\u003e\u003c/u\u003e\u0026nbsp; - \u003cb\u003eProfesi Akuntan\u003c/b\u003e dapat dibedakan menjadi beberapa macam, yaitu sebagai berikut:\u003cbr /\u003e\n\u003cbr /\u003e\n\u003cb\u003e\u003ci\u003e1. Akuntan Perusahaan (Internal)\u003c/i\u003e\u003c/b\u003e\u0026nbsp;\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"background-color: white; color: black;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"background-color: white; font-family: Arial,sans-serif; line-height: 20px;\"\u003eAdalah akuntan yang bekerja pada suatu unit organisasi atau perusahaan.\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"background-color: white; font-family: Arial,sans-serif; line-height: 20px;\"\u003e\u003cbr /\u003e\nTugas akuntan perusahaan antara lain:\u003cbr /\u003e\na. menyusun sistem akuntansi\u003cbr /\u003e\nb. menyusun laporan akuntansi untuk pihak luar perusahaan\u003cbr /\u003e\nc. menyusun anggaran\u003cbr /\u003e\nd. menangani masalah pajak\u003cbr /\u003e\n\u003cbr /\u003e\n\u003cb\u003e\u003ci\u003e2. Akuntan Publik (Eksternal)\u003c/i\u003e\u003c/b\u003e\u0026nbsp;\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"background-color: white; color: black;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"background-color: white; font-family: Arial,sans-serif; line-height: 20px;\"\u003eAkuntan yang bekerja memberikan layanan kepada masyarakat yang memerlukan jasa akuntan.\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"background-color: white; font-family: Arial,sans-serif; line-height: 20px;\"\u003e\u003cbr /\u003e\n\u003ci\u003e\u003cu\u003e\u003cb\u003eTugas akuntan publik \u003c/b\u003e\u003c/u\u003e\u003c/i\u003eantara lain:\u003cbr /\u003e\na. pemeriksaan laporan keuangan\u003cbr /\u003e\nb. penyusunan sistem akuntansi\u003cbr /\u003e\nc. penyusunan laporan keuangan untuk kepentingan perpajakan\u003cbr /\u003e\nd. konsultasi manajemen\u003cbr /\u003e\n\u003cbr /\u003e\n\u003cb\u003e\u003ci\u003e3. Akuntan Pemerintah\u003c/i\u003e\u003c/b\u003e\u003cbr /\u003e\nAdalah akuntan yang bekerja pada lembaga-lembaga pemerintahan.\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"background-color: white; font-family: Arial,sans-serif; line-height: 20px;\"\u003e\u003cbr /\u003e\nTugas akuntan pemerintah antara lain:\u003cbr /\u003e\na. pemeriksaan dan pengawasan terhadap aliran keuangan negara\u003cbr /\u003e\nb. melakukan perancangan sistem akuntansi untuk pemerintah\u003cbr /\u003e\n\u003cbr /\u003e\n\u003cb\u003e\u003ci\u003e4. Akuntan Pendidik\u003c/i\u003e\u003c/b\u003e\u0026nbsp;\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"background-color: white; color: black;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"background-color: white; font-family: Arial,sans-serif; line-height: 20px;\"\u003eAdalah akuntan yang bekerja pada lembaga pendidikan.\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"background-color: white; font-family: Arial,sans-serif; line-height: 20px;\"\u003e\u003cbr /\u003e\nTugas akuntan pendidik antara lain:\u003cbr /\u003e\na. menyusun kurikulum pendidikan akuntansi\u003cbr /\u003e\nb. mengajar akuntansi di berbagai lembaga pendidikan\u003cbr /\u003e\nc. melakukan penelitian untuk pengembangan ilmu akuntansi\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan class\u003d\"Apple-style-span\" style\u003d\"background-color: white; font-family: Arial,sans-serif; line-height: 20px;\"\u003eDemikian penjelasan singkat mengenai\u0026nbsp; \u003cu\u003e\u003cb\u003emacam-macam profesi akuntan\u003c/b\u003e\u003c/u\u003e, semoga dapat bermanfaat....\u003cb\u003e\u003ci\u003e\u003cu\u003e\u003cbr /\u003e\u003c/u\u003e\u003c/i\u003e\u003c/b\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/8154557859021523247"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/8154557859021523247"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2012/09/macam-macam-profesi-akuntan.html","title":"MACAM-MACAM PROFESI AKUNTAN"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-961347561412263746"},"published":{"$t":"2011-10-18T08:53:00.001-07:00"},"updated":{"$t":"2016-06-12T11:03:18.457-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL EKONOMI XI"}],"title":{"type":"text","$t":"SOAL AKUNTANSI NERACA LAJUR (Work Sheet)"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif;\"\u003e\n\u003cu\u003e\u003cb\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eContoh Soal Akuntansi Neraca Lajur (Work Sheet) untuk Perusahaan Jasa\u003c/span\u003e\u003c/span\u003e\u003c/b\u003e\u003c/u\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eNama Usaha\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;  : Biro Jasa “\u003cb\u003eCEPAT BERES\u003c/b\u003e”\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003ePeriode\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;  : 31 Desember 2009\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eJenis Pelaporan : \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpFirst\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; text-indent: 42pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003ea.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eKertas\u0026nbsp; Kerja\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpMiddle\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; text-indent: 42pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eb.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eJurnal Penyesuaian\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpLast\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; text-indent: 42pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003ec.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eJurnal Penutup\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003cspan style\u003d\"font-size: large;\"\u003eNERACA SALDO\u003c/span\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003ctable border\u003d\"1\" cellpadding\u003d\"0\" cellspacing\u003d\"0\" class\u003d\"MsoTableGrid\" style\u003d\"border-collapse: collapse; border: medium none; color: black; font-family: Arial,Helvetica,sans-serif;\"\u003e\u003ctbody\u003e\n\u003ctr\u003e   \u003ctd rowspan\u003d\"2\" style\u003d\"-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: black black windowtext; border-style: solid; border-width: 1pt; padding: 0cm 5.4pt; width: 40.85pt;\" valign\u003d\"top\" width\u003d\"54\"\u003e\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003eNO\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd rowspan\u003d\"2\" style\u003d\"border-color: black black windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 184.3pt;\" valign\u003d\"top\" width\u003d\"246\"\u003e\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003eAKUN\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd colspan\u003d\"2\" style\u003d\"-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 219.7pt;\" valign\u003d\"top\" width\u003d\"293\"\u003e\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003eNERACA SALDO\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e  \u003c/tr\u003e\n\u003ctr\u003e   \u003ctd style\u003d\"border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 4cm;\" valign\u003d\"top\" width\u003d\"151\"\u003e\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003eDEBIT\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd style\u003d\"border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.3pt;\" valign\u003d\"top\" width\u003d\"142\"\u003e\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003eKREDIT\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e  \u003c/tr\u003e\n\u003ctr\u003e   \u003ctd style\u003d\"-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;\" valign\u003d\"top\" width\u003d\"54\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e111\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e112\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e113\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e114\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e121\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e121.1\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e211\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e311\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e311.1\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e411\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e511\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e512\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd style\u003d\"border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 184.3pt;\" valign\u003d\"top\" width\u003d\"246\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eKas\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ePiutang\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eIklan   Dibayar Di Muka\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ePerlengkapan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ePeralatan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eAkumulasi   Depresiasi Peralatan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eUtang   Dagang\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eModal\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ePrive\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ePendapatan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eBeban   Gaji\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eBeban   Sewa\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd style\u003d\"border-color: -moz-use-text-color black windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 4cm;\" valign\u003d\"top\" width\u003d\"151\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 20.000.0000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin: 0cm 0cm 0.0001pt 24.05pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e6.000.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin: 0cm 0cm 0.0001pt 24.05pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e2.500.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin: 0cm 0cm 0.0001pt 24.05pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e1.200.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-indent: 17pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e10.000.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center; text-indent: 17pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center; text-indent: 17pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center; text-indent: 17pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin: 0cm 0cm 0.0001pt 17pt; text-indent: 7.05pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e1.500.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center; text-indent: 17pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-indent: 24.05pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e3.000.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-indent: 31.15pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e500.000,-\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd style\u003d\"border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.3pt;\" valign\u003d\"top\" width\u003d\"142\"\u003e\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u0026nbsp;\u0026nbsp; 1.000.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u0026nbsp;\u0026nbsp; 5.700.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e28.000.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e10.000.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e  \u003c/tr\u003e\n\u003ctr\u003e   \u003ctd style\u003d\"border: medium none; padding: 0cm 5.4pt; width: 40.85pt;\" valign\u003d\"top\" width\u003d\"54\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd style\u003d\"-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 184.3pt;\" valign\u003d\"top\" width\u003d\"246\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd style\u003d\"border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 4cm;\" valign\u003d\"top\" width\u003d\"151\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin: 0cm 0cm 0.0001pt 36pt; text-indent: -19pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e44.700.000,-\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd style\u003d\"border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.3pt;\" valign\u003d\"top\" width\u003d\"142\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 44.700.000,-\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e  \u003c/tr\u003e\n\u003c/tbody\u003e\u003c/table\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eData Penyesuaian per 31 Desember 2009 sebagai berikut:\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpFirst\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; text-indent: -18pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e1.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eIklan Dibayar Di Muka dibayar setiap tanggal 01 Oktober untuk 1 tahun\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpMiddle\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; text-indent: -18pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e2.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003ePerlengkapan yang kadaluwarsa\u0026nbsp; 200.000,-\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpMiddle\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; text-indent: -18pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e3.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003ePeralatan disusut 10 %\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpMiddle\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; text-indent: -18pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e4.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eBeban sewa untuk 5 kali (5 bulan) hingga akhir tahun baru digunakan 2 bulan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpLast\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; text-indent: -18pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e5.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eBunga bank belum dibayar 750.000,-\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eAkun tambahan dalam kertas kerja :\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 6pt 0cm;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e513 Beban iklan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 6pt 0cm;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e514 Beban Perlengkapan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 6pt 0cm;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e115 Sewa Dibayar Di Muka\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 6pt 0cm;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e515 Beban Penyusutan Peralatan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 6pt 0cm;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e516 Beban bunga\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 6pt 0cm;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e212 Utang Bunga\u003c/span\u003e\u003cbr /\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"color: red; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 6pt 0cm; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: large;\"\u003e\u003cb\u003eSelamat Mengerjakan\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/961347561412263746"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/961347561412263746"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2011/10/soal-akuntansi-neraca-lajur-work-sheet.html","title":"SOAL AKUNTANSI NERACA LAJUR (Work Sheet)"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-5460647534682209305"},"published":{"$t":"2011-10-18T08:43:00.001-07:00"},"updated":{"$t":"2016-06-12T10:58:05.495-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL EKONOMI XI"}],"title":{"type":"text","$t":"SOAL AKUNTANSI: JURNAL UMUM"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"font-family: Arial,Helvetica,sans-serif; line-height: normal; text-align: center;\"\u003e\n\u003cdiv style\u003d\"text-align: left;\"\u003e\n\u003cu\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003eSoal Akuntansi Jurnal Umum, contoh soal akuntansi jurnal umum Perusahaan Jasa\u003c/b\u003e\u003c/span\u003e\u003c/u\u003e\u003c/div\u003e\n\u003cbr /\u003e\n\u003cu\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003eSOAL ULANGAN AKUNTANSI\u003c/b\u003e\u003c/span\u003e\u003c/u\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"font-family: Arial,Helvetica,sans-serif; line-height: normal; text-align: center;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cspan style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;helvetica\u0026quot; , sans-serif; font-size: small;\"\u003e  \u003c/span\u003e\u003cbr /\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"font-family: Arial,Helvetica,sans-serif; line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eNona Vinda membuka usaha salon kecantikan dengan nama “VINDA SALON” yang mulai beroperasi pada 1 Desember 2009. Berikut adalah transaksi yang terjadi\u0026nbsp; selama bulan Desember 2009:\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"font-family: Arial,Helvetica,sans-serif; line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e1 Desember\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Nona Vinda menginvestasikan uang tunai sebesar Rp. 20.000.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"font-family: Arial,Helvetica,sans-serif; line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e2 Desember\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Dibayar sewa ruangan untuk 6 bulan Rp. 1.500.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"font-family: Arial,Helvetica,sans-serif; line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e5 Desember\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Dibeli peralatan salon Rp. 2.500.000,- , baru dibayar Rp. 500.000.-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"font-family: Arial,Helvetica,sans-serif; line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e7 Desember\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Dibayar premi asuransi untuk 1 tahun Rp. 600.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"font-family: Arial,Helvetica,sans-serif; line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e10 Desember\u0026nbsp;\u0026nbsp;\u0026nbsp; Dibeli perlengkapan secara kredit sebesar Rp. 500.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"font-family: Arial,Helvetica,sans-serif; line-height: normal; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e15 Desember\u0026nbsp;\u0026nbsp;\u0026nbsp; Dibayar gaji karyawan sebesar Rp. 1.200.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"font-family: Arial,Helvetica,sans-serif; line-height: normal; margin-left: 70.9pt; text-align: justify; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e20 Desember\u0026nbsp; Telah diselesaikan pekerjaan rias pengantin senilai Rp. 2.500.000,- dan telah dikirim faktur tagihannya.\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"font-family: Arial,Helvetica,sans-serif; line-height: normal; margin-left: 70.9pt; text-align: justify; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e25 Desember Nona Vida mengambil uang kas untuk keperluan pribadinya sebesar Rp.\u0026nbsp; 700.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"font-family: Arial,Helvetica,sans-serif; line-height: normal; margin-left: 70.9pt; text-align: justify; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e27 Desember\u0026nbsp;\u0026nbsp;\u0026nbsp; Diterima per kas untuk pelunasan tagihan tanggal 20 Desember.\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"font-family: Arial,Helvetica,sans-serif; line-height: normal; margin-left: 70.9pt; text-align: justify; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e28 Desember\u0026nbsp;\u0026nbsp;\u0026nbsp; Dibayar tagihan listrik, air dan telepon sebesar Rp. 1.100.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"font-family: Arial,Helvetica,sans-serif; line-height: normal; margin-left: 70.9pt; text-align: justify; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e30 Desember\u0026nbsp;\u0026nbsp;\u0026nbsp; Peralatan salon disusutkan sebesar Rp. 200.000,-\u003c/span\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e\u003ci\u003e \u003c/i\u003e\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"font-family: Arial,Helvetica,sans-serif; line-height: normal; margin-left: 70.9pt; text-align: justify; text-indent: -70.9pt;\"\u003e\n\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e\u003ci\u003eSusunlah transaksi di atas ke dalam Jurnal Umum !\u003c/i\u003e\u003c/b\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/5460647534682209305"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/5460647534682209305"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2011/10/soal-jurnal-umum.html","title":"SOAL AKUNTANSI: JURNAL UMUM"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-6616073145565360752"},"published":{"$t":"2011-10-08T19:56:00.003-07:00"},"updated":{"$t":"2016-06-12T11:00:14.189-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL AKUNTANSI"}],"title":{"type":"text","$t":"SOAL LATIHAN AKUNTANSI"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003cdiv class\u003d\"MsoHeading7\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif;\"\u003e\u003cu\u003e\u003cb\u003e\u003cspan style\u003d\"font-size: x-small;\"\u003e\u003cspan lang\u003d\"EN-GB\"\u003eSoal latihan akuntansi perusahaan jasa dalam bentuk pilihan ganda. SOAL EKONOMI AKUNTANSI:\u003c/span\u003e\u003c/span\u003e\u003c/b\u003e\u003c/u\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\"\u003e\n\u003cb\u003e\u003cu\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif;\"\u003ePilihlah salah satu jawaban yang paling tepat !\u003c/span\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e1.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Yang menjadi karakteristik perusahaan dagang adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; membeli dari produsen dan menjual langsung pada konsumen\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; tujuannya untuk memperoleh laba maksimum\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; kegiatannya adalah membeli dan menjual barang dan jasa\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; penghasilannya dari penjualan jasa\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; sumber pendapatan utamanya dari hasil penjualan barang dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e2.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Syarat jual beli dinyatakan dengan FOB \u003ci\u003eShipping Point\u003c/i\u003e, artinya bahwa biaya angkut \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; barang ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; sejak gudang penjual sampai gudang pembeli ditanggung penjual\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; sampai gudang penjual ditanggung pembeli\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; sejak gudang penjual sampai gudang pembeli ditanggung pembeli\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; sejak gudang pembeli sampai gudang penjual ditanggung penjual\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; sampai gudang pembeli ditanggung penjual\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e3.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Menjual barang dagangan Rp500.000,00 dengan syarat \u003csup\u003e2\u003c/sup\u003e/\u003csub\u003e10\u003c/sub\u003e, \u003csup\u003en\u003c/sup\u003e/\u003csub\u003e60 \u003c/sub\u003edalam jurnal di analisis ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Kas Rp500.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Persediaan Barang Dagangan Rp500.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Kas Rp500.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan Rp500.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Kas Rp500.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Piutang Rp500.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Piutang Usaha Rp490.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Potongan Penjualan Rp10.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan Rp500.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Piutang Usaha Rp500.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan Rp500.000,00 (K)\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e4.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\n Diterima kembali barang dagang dari toko Mirah Delima, Tegal atas \npenjualan kepadanya secara kredit tanggal 8 April yang lalu seharga \nRp400.000,00 karena \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; beda mutu dengan pesanan. Jurnal umum \nuntuk transaksi tersebut adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Piutang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Retur Penjualan dan PH \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Piutang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Piutang Dagang \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Retur Penjualan dan PH\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Utang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Piutang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Retur Penjualan dan PH\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e5.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Hasil rekapitulasi jurnal Penjualan adalah …\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; debit akun Piutang Dagang, kredit akun Penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b\u0026nbsp;\u0026nbsp;\u0026nbsp; debit akun Kas, kredit akun Barang Dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; debit akun Piutang Dagang, kredit akun Barang Dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; debit akun Kas, kredit akun Penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; debit akun Penjualan, kredit akun Piutang Dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e6.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Tujuan membuat rekapitulasi jurnal khusus antara lain untuk ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; menjumlahkan masing-masing kolom khusus\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; mengetahui laba perusahaan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp; c.\u0026nbsp;\u0026nbsp; membandingkan angka jumlah antara kolom khusus dengan kolom serba-\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; serbi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; memeriksa kebenaran apakah jumlah debit sudah sama dengan jumlah \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; membandingkan antara jumlah debit dan jumlah kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e7.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Akun Penjualan dari hasil rekapitulasi Jurnal Penerimaan Kas, akan diposting ke akun ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Penjualan debi\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Kas debit\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Piutang Dagang kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Penjualan kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Kas kredit \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e8.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Dibeli barang dagangan Rp750.000,00 dengan syarat \u003csup\u003e3\u003c/sup\u003e/\u003csub\u003e10\u003c/sub\u003e, \u003csup\u003en\u003c/sup\u003e/\u003csub\u003e45\u003c/sub\u003e maka jurnalnya \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Kas Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Kas Rp750.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Utang Dagang Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Utang Dagang Rp750.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Barang Dagangan Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003csub\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp; \u003c/span\u003e\u003c/sub\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e9.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Akun Utang Dagang pada sisi debit terdapat angka Rp200.000,00.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Angka sejumlah tersebut hasil posting dari rekapitulasi jurnal ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; umum atas transaksi retur penjualan kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; pembelian\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Penerimaan kas\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; pengeluaran kas\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e10.\u0026nbsp;\u0026nbsp;\u0026nbsp; Kolom jumlah debet untuk jurnal pengeluaran kas dapat terdiri atas kolom ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Kas\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Kas dan Serba-serbi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Kas dan Potongan Pembelian\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Pembelian, Utang Dagang dan Serba-serbi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Kas, Pembelian dan Serba-serbi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e11.\u0026nbsp;\u0026nbsp;\u0026nbsp; Yang merupakan fungsi buku besar utama adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\n a.\u0026nbsp;\u0026nbsp; mengikhtisarkan pengaruh transaksi terhasap perubahan harta, \nutang, dan modal\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;  b.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; sebagai buku kedua\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; sebagai buku pertama\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; tempat pencatatan awal transaksi \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; tempat koreksi akun\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e12.\u0026nbsp;\u0026nbsp;\u0026nbsp; Akun yang sebagai sumber pencatatan untuk buku besar pembantu piutang adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; penjualan barang secara kredit\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; penjualan barang secara tunai\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; pembelian barang secara tunai\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; pembelian barang secara kredit\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; pembayaran utang sewa gedung\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e13.\u0026nbsp;\u0026nbsp;\u0026nbsp;\n Dalam Neraca sisa sisa perkiraan persediaan barang dagang tertulis Rp \n400.000,00 data penyesuaian per 31 Desember tertulis Rp100.000,00 Jurnal\n \u0026nbsp; penyesuaiannya ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagangan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR \u003c/sub\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;-\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/sub\u003eRp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Persedian Barang Dagangan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Persedian Barang Dagangan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;-\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u003c/sub\u003e \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u003c/sub\u003e \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Persediaan Barang Dagangan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Persedian Barang Dagangan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp300.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u003c/sub\u003e \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp300.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u003c/sub\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp300.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Persedian Barang Dagangan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;-\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp300.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagangan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp700.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR \u003c/sub\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;-\u0026nbsp;  Rp700.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e14.\u0026nbsp;\u0026nbsp;\u0026nbsp;\n Di neraca sisa perkiraan perlengkapan Rp250.000,00 data penyesuaian \ndisebutkan bahwa perlengkapan yang terpakai satu tahun Rp150.000,00 \njurnal \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; penyesuaiannya ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Beban perlengkapan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp250.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp250.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Beban perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp150.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp150.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Beban perlengkapan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Beban perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Beban perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp200.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp200.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e15.\u0026nbsp;\u0026nbsp;\u0026nbsp;\n Perkiraan beban sewa di neraca sisa per 31 Desember 2001 tertulis \nRp240.000,00. data penyesuaian menjelaskan bahwa sewa tersebut berlaku \u0026nbsp;\n untuk masa satu tahun mulai 1 Mei 2001 penyesuaiannya adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp 240.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp 240.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 80.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 80.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp 160.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp160.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 80.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 80.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp160.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp160.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e16.\u0026nbsp;\u0026nbsp;\u0026nbsp; Komponen Harga Pokok Penjualan adalah sebagai berikut ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagang Awal, Pembelian, Penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 45pt; text-align: justify; text-indent: -45pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagang Awal, Pembelian, Biaya Angkut Pembelian, Retur Pembelian, Potongan Pembelian\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Penjualan Kotor, Retur Penjualan, Potongan Penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\n d.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagang Awal, Pembelian Bersih, Persediaan Barang\n \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Dagang Akhir\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Pembelian, Retur Pembelian, Biaya Angkut Pembelian, Potongan Pembelian \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e17.\u0026nbsp;\u0026nbsp;\u0026nbsp; Dari data penghitungan harga pokok sederhana diketahui :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 1)\u0026nbsp;\u0026nbsp; Harga Pokok Penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp720.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 2)\u0026nbsp;\u0026nbsp; Pembelian bersih\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp800.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 3)\u0026nbsp;\u0026nbsp; Persediaan akhir\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp410.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Besarnya persediaan awal adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Rp80.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Rp230.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Rp310.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Rp330.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Rp390.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e18.\u0026nbsp;\u0026nbsp;\u0026nbsp; Data yang diperlukan untuk menghitung Harga Pokok Penjualan diketahui :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 1)\u0026nbsp;\u0026nbsp; Persediaan awal\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp; 400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 2)\u0026nbsp;\u0026nbsp; Pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp 1.750.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 3)\u0026nbsp;\u0026nbsp; Beban angkut pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 70.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 4)\u0026nbsp;\u0026nbsp; Retur dan PH pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp; 150.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 5)\u0026nbsp;\u0026nbsp; Potongan pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 40.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 60\u0026nbsp; Persediaan akhir\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp; 500.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Besarnya Harga Pokok Penjualan terhitung ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Rp 1.390.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Rp. 1.910.000,00\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Rp 1.530.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp; 2.910.000,00 \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Rp 1.590.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e19.\u0026nbsp;\u0026nbsp;\u0026nbsp; Dari perhitungan harga pokok terlihat :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 1)\u0026nbsp;\u0026nbsp; Persediaan awal\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp500.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 2)\u0026nbsp;\u0026nbsp; Beban angkut pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 3)\u0026nbsp;\u0026nbsp; Retur dan PH pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp150.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 4)\u0026nbsp;\u0026nbsp; Potongan pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 50.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 5)\u0026nbsp;\u0026nbsp; Persediaan akhir\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp600.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Jika terhitung Harga Pokok Penjualan Rp2.700.000,00 besarnya Pembelian \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Rp 1.600.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Rp. 2.900.000,00\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Rp 1.500.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Rp. 2.700.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Rp 2.000.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e20.\u0026nbsp;\u0026nbsp;\u0026nbsp; Dalam Laporan Laba/Rugi suatu perusahaan dagang pada tanggal 31 Desember \u0026nbsp;\u0026nbsp;\u0026nbsp; 2004 ditunjukan data sebagai berikut.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan bersih\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp48.750.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Harga pokok penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp26.400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Total beban bagian penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 3.800.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Total beban bagian umum\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 2.500.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pendapatan lain-lain\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 950.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Beban lain-lain\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 200.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pajak penghasilan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 2.520.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Berdasarkan data tersebut, besarnya laba bersih sebelum pajak adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Rp 14.280.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Rp. 17.000.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Rp 16.850.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Rp. 17.200.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Rp 16.800.000,00\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cbr /\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/6616073145565360752"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/6616073145565360752"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2011/10/soal-latihan-akuntansi_08.html","title":"SOAL LATIHAN AKUNTANSI"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-8699111064045829213"},"published":{"$t":"2011-10-08T19:53:00.001-07:00"},"updated":{"$t":"2016-06-12T11:01:49.881-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL AKUNTANSI"}],"title":{"type":"text","$t":"SOAL AKUNTANSI SMA"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003cdiv class\u003d\"MsoHeading7\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif;\"\u003e\u003cb\u003e\u003cspan style\u003d\"font-size: x-small;\"\u003e\u003cspan lang\u003d\"EN-GB\"\u003eSoal latihan akuntansi SMA dalam bentuk pilihan ganda. AKUNTANSI KELAS XII SMA:\u003c/span\u003e\u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cb\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\"\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif;\"\u003e\u003cu\u003ePilih Jawaban yang Paling Tepat !\u003c/u\u003e\u003c/span\u003e \u003c/span\u003e\u003c/span\u003e\u003c/b\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e1.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Yang menjadi karakteristik perusahaan dagang adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; membeli dari produsen dan menjual langsung pada konsumen\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; tujuannya untuk memperoleh laba maksimum\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; kegiatannya adalah membeli dan menjual barang dan jasa\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; penghasilannya dari penjualan jasa\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; sumber pendapatan utamanya dari hasil penjualan barang dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e2.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Syarat jual beli dinyatakan dengan FOB \u003ci\u003eShipping Point\u003c/i\u003e, artinya bahwa biaya angkut \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; barang ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; sejak gudang penjual sampai gudang pembeli ditanggung penjual\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; sampai gudang penjual ditanggung pembeli\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; sejak gudang penjual sampai gudang pembeli ditanggung pembeli\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; sejak gudang pembeli sampai gudang penjual ditanggung penjual\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; sampai gudang pembeli ditanggung penjual\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e3.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Menjual barang dagangan Rp500.000,00 dengan syarat \u003csup\u003e2\u003c/sup\u003e/\u003csub\u003e10\u003c/sub\u003e, \u003csup\u003en\u003c/sup\u003e/\u003csub\u003e60 \u003c/sub\u003edalam jurnal di analisis ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Kas Rp500.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Persediaan Barang Dagangan Rp500.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Kas Rp500.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan Rp500.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Kas Rp500.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Piutang Rp500.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Piutang Usaha Rp490.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Potongan Penjualan Rp10.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan Rp500.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Piutang Usaha Rp500.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan Rp500.000,00 (K)\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e4.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Diterima kembali barang dagang dari toko Mirah Delima, Tegal atas penjualan kepadanya secara kredit tanggal 8 April yang lalu seharga Rp400.000,00 karena \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; beda mutu dengan pesanan. Jurnal umum untuk transaksi tersebut adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Piutang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Retur Penjualan dan PH \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Piutang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Piutang Dagang \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Retur Penjualan dan PH\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Utang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Piutang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Retur Penjualan dan PH\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e5.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Hasil rekapitulasi jurnal Penjualan adalah …\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; debit akun Piutang Dagang, kredit akun Penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b\u0026nbsp;\u0026nbsp;\u0026nbsp; debit akun Kas, kredit akun Barang Dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; debit akun Piutang Dagang, kredit akun Barang Dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; debit akun Kas, kredit akun Penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; debit akun Penjualan, kredit akun Piutang Dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e6.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Tujuan membuat rekapitulasi jurnal khusus antara lain untuk ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; menjumlahkan masing-masing kolom khusus\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; mengetahui laba perusahaan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;c.\u0026nbsp;\u0026nbsp; membandingkan angka jumlah antara kolom khusus dengan kolom serba-\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; serbi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; memeriksa kebenaran apakah jumlah debit sudah sama dengan jumlah \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; membandingkan antara jumlah debit dan jumlah kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e7.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Akun Penjualan dari hasil rekapitulasi Jurnal Penerimaan Kas, akan diposting ke akun ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Penjualan debi\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Kas debit\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Piutang Dagang kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Penjualan kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Kas kredit \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e8.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Dibeli barang dagangan Rp750.000,00 dengan syarat \u003csup\u003e3\u003c/sup\u003e/\u003csub\u003e10\u003c/sub\u003e, \u003csup\u003en\u003c/sup\u003e/\u003csub\u003e45\u003c/sub\u003e maka jurnalnya \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Kas Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Kas Rp750.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Utang Dagang Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Utang Dagang Rp750.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Barang Dagangan Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003csub\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp; \u003c/span\u003e\u003c/sub\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e9.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Akun Utang Dagang pada sisi debit terdapat angka Rp200.000,00.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Angka sejumlah tersebut hasil posting dari rekapitulasi jurnal ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; umum atas transaksi retur penjualan kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; pembelian\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Penerimaan kas\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; pengeluaran kas\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e10.\u0026nbsp;\u0026nbsp;\u0026nbsp; Kolom jumlah debet untuk jurnal pengeluaran kas dapat terdiri atas kolom ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Kas\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Kas dan Serba-serbi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Kas dan Potongan Pembelian\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Pembelian, Utang Dagang dan Serba-serbi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Kas, Pembelian dan Serba-serbi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e11.\u0026nbsp;\u0026nbsp;\u0026nbsp; Yang merupakan fungsi buku besar utama adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; mengikhtisarkan pengaruh transaksi terhasap perubahan harta, utang, dan modal\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;  b.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; sebagai buku kedua\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; sebagai buku pertama\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; tempat pencatatan awal transaksi \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; tempat koreksi akun\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e12.\u0026nbsp;\u0026nbsp;\u0026nbsp; Akun yang sebagai sumber pencatatan untuk buku besar pembantu piutang adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; penjualan barang secara kredit\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; penjualan barang secara tunai\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; pembelian barang secara tunai\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; pembelian barang secara kredit\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; pembayaran utang sewa gedung\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e13.\u0026nbsp;\u0026nbsp;\u0026nbsp; Dalam Neraca sisa sisa perkiraan persediaan barang dagang tertulis Rp 400.000,00 data penyesuaian per 31 Desember tertulis Rp100.000,00 Jurnal \u0026nbsp; penyesuaiannya ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagangan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR \u003c/sub\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;-\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/sub\u003eRp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Persedian Barang Dagangan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Persedian Barang Dagangan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;-\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u003c/sub\u003e \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u003c/sub\u003e \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Persediaan Barang Dagangan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Persedian Barang Dagangan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp300.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u003c/sub\u003e \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp300.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u003c/sub\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp300.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Persedian Barang Dagangan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;-\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp300.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagangan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp700.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR \u003c/sub\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;-\u0026nbsp;  Rp700.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e14.\u0026nbsp;\u0026nbsp;\u0026nbsp; Di neraca sisa perkiraan perlengkapan Rp250.000,00 data penyesuaian disebutkan bahwa perlengkapan yang terpakai satu tahun Rp150.000,00 jurnal \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; penyesuaiannya ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Beban perlengkapan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp250.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp250.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Beban perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp150.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp150.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Beban perlengkapan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Beban perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Beban perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp200.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp200.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e15.\u0026nbsp;\u0026nbsp;\u0026nbsp; Perkiraan beban sewa di neraca sisa per 31 Desember 2001 tertulis Rp240.000,00. data penyesuaian menjelaskan bahwa sewa tersebut berlaku \u0026nbsp; untuk masa satu tahun mulai 1 Mei 2001 penyesuaiannya adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp 240.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp 240.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 80.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 80.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp 160.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp160.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 80.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 80.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp160.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp160.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e16.\u0026nbsp;\u0026nbsp;\u0026nbsp; Komponen Harga Pokok Penjualan adalah sebagai berikut ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagang Awal, Pembelian, Penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 45pt; text-align: justify; text-indent: -45pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagang Awal, Pembelian, Biaya Angkut Pembelian, Retur Pembelian, Potongan Pembelian\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Penjualan Kotor, Retur Penjualan, Potongan Penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagang Awal, Pembelian Bersih, Persediaan Barang \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Dagang Akhir\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Pembelian, Retur Pembelian, Biaya Angkut Pembelian, Potongan Pembelian \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e17.\u0026nbsp;\u0026nbsp;\u0026nbsp; Dari data penghitungan harga pokok sederhana diketahui :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 1)\u0026nbsp;\u0026nbsp; Harga Pokok Penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp720.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 2)\u0026nbsp;\u0026nbsp; Pembelian bersih\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp800.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 3)\u0026nbsp;\u0026nbsp; Persediaan akhir\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp410.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Besarnya persediaan awal adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Rp80.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Rp230.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Rp310.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Rp330.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Rp390.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e18.\u0026nbsp;\u0026nbsp;\u0026nbsp; Data yang diperlukan untuk menghitung Harga Pokok Penjualan diketahui :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 1)\u0026nbsp;\u0026nbsp; Persediaan awal\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp; 400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 2)\u0026nbsp;\u0026nbsp; Pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp 1.750.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 3)\u0026nbsp;\u0026nbsp; Beban angkut pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 70.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 4)\u0026nbsp;\u0026nbsp; Retur dan PH pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp; 150.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 5)\u0026nbsp;\u0026nbsp; Potongan pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 40.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 60\u0026nbsp; Persediaan akhir\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp; 500.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Besarnya Harga Pokok Penjualan terhitung ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Rp 1.390.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Rp. 1.910.000,00\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Rp 1.530.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp; 2.910.000,00 \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Rp 1.590.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e19.\u0026nbsp;\u0026nbsp;\u0026nbsp; Dari perhitungan harga pokok terlihat :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 1)\u0026nbsp;\u0026nbsp; Persediaan awal\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp500.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 2)\u0026nbsp;\u0026nbsp; Beban angkut pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 3)\u0026nbsp;\u0026nbsp; Retur dan PH pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp150.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 4)\u0026nbsp;\u0026nbsp; Potongan pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 50.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 5)\u0026nbsp;\u0026nbsp; Persediaan akhir\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp600.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Jika terhitung Harga Pokok Penjualan Rp2.700.000,00 besarnya Pembelian \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Rp 1.600.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Rp. 2.900.000,00\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Rp 1.500.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Rp. 2.700.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Rp 2.000.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e20.\u0026nbsp;\u0026nbsp;\u0026nbsp; Dalam Laporan Laba/Rugi suatu perusahaan dagang pada tanggal 31 Desember \u0026nbsp;\u0026nbsp;\u0026nbsp; 2004 ditunjukan data sebagai berikut.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan bersih\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp48.750.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Harga pokok penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp26.400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Total beban bagian penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 3.800.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Total beban bagian umum\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 2.500.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pendapatan lain-lain\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 950.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Beban lain-lain\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 200.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pajak penghasilan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 2.520.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Berdasarkan data tersebut, besarnya laba bersih sebelum pajak adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Rp 14.280.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Rp. 17.000.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Rp 16.850.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Rp. 17.200.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Rp 16.800.000,00\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cbr /\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/8699111064045829213"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/8699111064045829213"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2011/10/soal-latihan-akuntansi.html","title":"SOAL AKUNTANSI SMA"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-8171323384728844357"},"published":{"$t":"2011-10-08T19:50:00.004-07:00"},"updated":{"$t":"2016-06-12T11:04:42.287-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL EKONOMI XI"}],"title":{"type":"text","$t":"SOAL AKUNTANSI KELAS XI (JURNAL UMUM \u0026 BUKU BESAR)"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"color: black; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e\u003cspan style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003eSOAL AKUNTANSI JURNAL UMUM DAN BUKU BESAR\u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003eTn. Badrun mendirikan usaha jasa Bengkel Motor \u0026nbsp;“ANTI MACET”. Berikut transaksi yang terjadi selama bulan Mei 2009 :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e01 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Tn. Badrun memulai usaha dengan menyetor modal ke kas perusahaan sebesar Rp. 20.000.000,-\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e03 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;Membeli peralatan bengkel seharga Rp.7.000.000,- kepada Toko ACI dibayar per kas Rp.3.000.000,- dan sisanya kemudian. (Faktur penjualan No. 015).\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e05 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;Membeli perlengkapan kantor sebesar Rp.800.000,- secara tunai (Nota penjualan No. 029)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e07 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;Membayar sewa bengkel untuk bulan Mei sebesar Rp.300.000,- (Kuitansi No. 002/UK)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e11 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;Menerima uang jasa perbaikan dari pelanggan sebesar Rp.1.500.000,-(bukti jurnal No. 002/UM)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e13 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Membayar kepada Toko UCI sisa pembelian peralatan sebesar Rp.4.000.000,-\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e15 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Membayar biaya listrik, air dan telepon sebesar Rp. 100.000,-\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e20 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;Memberikan faktur kepada para pelanggan atas servis yang telah diberikan senilai Rp.3.000.000,- (faktur No. 003/UM)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e25 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Membayar gaji karyawan sebesar Rp. 1.200.000,- (Kuitansi No. 003/UM)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e28 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Tn Badrun mengambil uang untuk kepentingan pribadi sebesar Rp.500.000,-\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e30 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;Diterima tagihan dari pelanggan atas jasa yang telah diberikan senilai Rp.3.000.000,-\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003eAkun-akun yang dipergunakan adalah :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e111 \u0026nbsp;Kas...........................................................\u0026nbsp;\u0026nbsp; 10 baris\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e112 \u0026nbsp;Piutang dagang \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e113 \u0026nbsp;Perlengkapan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e115 \u0026nbsp;Peralatan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e211 \u0026nbsp;Utang dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e311 \u0026nbsp;Modal Tn. Badrun\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e321 \u0026nbsp;Prive Tn. Badrun\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 4 baris\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e411 \u0026nbsp;Pendapatan jasa\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e511 \u0026nbsp;Beban gaji\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e512 \u0026nbsp;Beban air, listrik dan telepon\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e513 \u0026nbsp;Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e\u003ci\u003e\u003cspan style\u003d\"color: black;\"\u003eCatatlah transaksi tersebut ke dalam :\u003c/span\u003e\u003c/i\u003e\u003c/b\u003e\u003cspan style\u003d\"color: black;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e\u003cb\u003eJURNAL UMUM dan BUKU BESAR\u003c/b\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003c/div\u003e\n\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/8171323384728844357"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/8171323384728844357"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2011/10/soal-akuntansi-kelas-xi-jurnal-umum.html","title":"SOAL AKUNTANSI KELAS XI (JURNAL UMUM \u0026 BUKU BESAR)"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]}]}});