Buku Ekonomi 3 Kelas 12 SMA

Materi Ekonomi 3

Kata Sambutan.................................................................................iii
Kata Pengantar.................................................................................iv
Daftar Isi...................................................................................v
Cara Penggunaan Buku....................................................................vii

Bab I Siklus Akuntansi Perusahaan Dagang.................................1
A. Karakteristik Perusahaan Dagang .......................................... 3
B. Transaksi Perusahaan Dagang .............................................. 3
C. Pencatatan Transaksi Perusahaan Dagang dalam Jurnal ........... 6
D. Jurnal Umum dan Jurnal Khusus .......................................... 9
E. Buku Besar Utama dan Buku Besar Pembantu ....................... 21
F. Daftar Sisa (Neraca Sisa) ...................................................... 31
G. Daftar Sisa Buku Besar Pembantu ......................................... 35
H. Jurnal Penyesuaian .............................................................. 37
I. Kertas Kerja ........................................................................ 39
J. Harga Pokok Penjualan ........................................................ 40
K. Ikhtisar Laba/Rugi .............................................................. 43
L. Laporan Laba/Rugi ............................................................. 44
M. Laporan Perubahan Modal ................................................... 51
N. Neraca ............................................................................... 52
Tes Formatif ............................................................................. 55

Bab 2 Ayat Penutup........................................................................65
A. Ayat Jurnal Penutup ............................................................ 67
B. Ikhtisar Laba/Rugi .............................................................. 67
C. Penyajian Jurnal Penutup ..................................................... 71
D. Menutup Buku Besar ........................................................... 72
E. Neraca Sisa Setelah Penutupan ............................................. 76
Tes Formatif ............................................................................. 78

Bab 3 Manajemen Badan Usaha.....................................................81
A. Konsep Manajemen Umum .................................................. 83
B. Fungsi-Fungsi Manajemen .................................................... 86
C. Bidang-Bidang Manajemen .................................................. 90
Tes Formatif ............................................................................. 106

Bab 4 Koperasi dan Kewirausahaan...............................................109
A. Organisasi dan Pengelolaan Koperasi .................................... 111
B. Organisasi dan Pengelolaan Koperasi Sekolah ........................ 114
C. Kewirausahaan.................................................................... 120
Tes Formatif ............................................................................. 128
Daftar Pustaka..................................................................................131
Daftar Gambar dan Tabel.................................................................133

Glosarium..........................................................................................134
Indeks.................................................................................................136