Buku Ekonomi Kelas 12 SMA

Materi Ekonomi

Kata Sambutan............................................................................................. iii
Kata Pengantar............................................................................................. iv
Daftar Isi ...................................................................................................... v

Bab 1 Siklus Akuntansi Perusahaan Dagang ............................................ 1
A. Karakteristik Perusahaan Dagang .............................................. 2
B. Siklus Akuntansi Perusahaan Dagang ....................................... 5
C. Tahap Pengikhtisaran Siklus Akuntansi Perusahaan Dagang ... 42
D. Harga Pokok Penjualan dan Laporan Keuangan ........................ 57
Analisisku ......................................................................................... 65
Rangkuman....................................................................................... 66
Uji Kompetensi................................................................................. 67

Bab 2 Penutupan Siklus Akuntansi............................................................ 75
A. Jurnal Penutup ........................................................................... 76
B. Neraca Saldo Setelah Penutupan ............................................... 84
C. Jurnal Pembalik.......................................................................... 85
Analisisku ......................................................................................... 91
Rangkuman....................................................................................... 92
Uji Kompetensi................................................................................. 92

Bab 3 Koperasi ............................................................................................ 101
A. Karakteristik Koperasi Indonesia ............................................... 102
B. Bentuk dan Jenis Koperasi ........................................................ 109
C. Organisasi Koperasi .................................................................. 113
D. Modal Koperasi ......................................................................... 116
E. Pembentukan Koperasi .............................................................. 117
F. Pembubaran Koperasi ................................................................ 119
G. Sisa Hasil Usaha ........................................................................ 120
H. Pengembangan Koperasi ........................................................... 122
I. Koperasi Sekolah....................................................................... 125
Analisisku ......................................................................................... 137
Rangkuman....................................................................................... 138
Uji Kompetensi................................................................................. 139

Bab 4 Manajemen Badan Usaha ................................................................ 143
A. Konsep Manajemen ................................................................... 144
B. Tingkatan Manajemen ............................................................... 147
C. Prinsip Manajemen.................................................................... 149
D. Fungsi-Fungsi Manajemen ........................................................ 151
E. Bidang-Bidang Manajemen....................................................... 157
Analisisku ......................................................................................... 158
Rangkuman....................................................................................... 159
Uji Kompetensi................................................................................. 159

Bab 5 Badan Usaha ..................................................................................... 163
A. Pengertian Badan Usaha ............................................................ 164
B. Jenis Badan Usaha ..................................................................... 165
Analisisku ......................................................................................... 178
Rangkuman....................................................................................... 180
Uji Kompetensi................................................................................. 181

Bab 6 Kewirausahaan ................................................................................. 185
A. Pengertian Kewirausahaan ........................................................ 186
B. Karakteristik Wirausaha ............................................................. 187
C. Peran Kewirausahaan dalam Perekonomian............................... 188
D. Bidang Usaha Wirausaha .......................................................... 190
E. Kegiatan Bagi Calon Wirausaha ................................................ 191
F. Kinerja Wirausaha ..................................................................... 193
Analisisku ......................................................................................... 195
Rangkuman....................................................................................... 197
Uji Kompetensi................................................................................. 197
Uji Kompetensi Semester 1 .......................................................................... 201
Uji Kompetensi Semester 2 .......................................................................... 211

Glosarium ...................................................................................................... 217
Daftar Pustaka.............................................................................................. 219
Lampiran...................................................................................................... 221
Indeks...................................................................................................... 233