Buku Ekonomi Kelas 12 SMA

Materi Ekonomi

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

BAB I Tahap Pencatatan Siklus Akuntansi Perusahaan Dagang................3
A. Perusahaan Dagang ................................................................................... 5
B. Syarat Penyerahan Barang dan Syarat Pembayaran Barang ............. 6
C . Akun-Akun Khusus dalam Perusahaan Dagang ................................ 7
D . Metode Pencatatan Persediaan Barang Dagangan .............................. 8
E. Pencatatan Transaksi ke dalam Jurnal Umum .................................... 8
F. Jurnal Khusus ............................................................................................. 1 3
G. Buku Besar Pembantu (Subsidiary Ledger) ...........................................20
H. Buku Besar Umum atau Buku Besar Utama ........................................ 2 7
I. Neraca Sisa atau Daftar Sisa (Trial Balance) .........................................32
Latih Kemandirian 1 ..................................................................................... 3 5

BAB IITahap Pengikhtisaran Siklus Akuntansi Perusahaan Dagang.......41
A. Pencatatan Jurnal Penyesuaian (Adjustment Journal) ..........................43
B. Penyusunan Jurnal Penyesuaian............................................................. 4 5
C . Kertas Kerja Perusahaan Dagang ............................................................ 4 6
D . Penyusunan Kertas Kerja Perusahaan Dagang .................................... 4 7
E. Harga Pokok Penjualan (Cost of Goods Sold) ........................................52
F. Laporan Keuangan .................................................................................... 5 3
Latih Kemandirian 2 ..................................................................................... 5 8

BAB IIITahap Penutupan Siklus Akuntansi Perusahaan Dagang...............65
A. Pengertian Jurnal Penutup (Closing Entry) ...........................................67
B. Langkah-Langkah Penyusunan Jurnal Penutup................................. 6 7
C . Melakukan Penutupan Buku Besar ....................................................... 6 9
D . Neraca Saldo setelah Penutupan (Post Closing Trial Balance) ...........71
E. Jurnal Pembalik (Reversing Entry) ..........................................................72
Latih Kemandirian 3 ..................................................................................... 7 3
Latihan Semester I .......................................................................................................... 8 1
Semester II

BAB IV Manajemen....................................................................................................... 9 3
A. Manajemen Umum................................................................................... 9 5
B. Prinsip Manajemen................................................................................... 9 8
C . Fungsi-Fungsi Manajemen ....................................................................... 1 0 0
D . Kepemimpinan (Leadership)....................................................................107
E. Bidang-Bidang Manajemen ..................................................................... 1 0 9
Latih Kemandirian 4 ..................................................................................... 1 1 5

BAB V Badan Usaha dalam Perekonomian Indonesia......................................117
A.Pengertian Badan Usaha ........................................................................... 1 1 9
B. Fungsi Badan Usaha .................................................................................. 1 2 0
C . Jenis-Jenis Badan Usaha ............................................................................ 1 2 0
D . Badan Usaha Milik Swasta (BUMS) ...................................................... 1 2 2
E. Badan Usaha Milik Negara (BUMN) ..................................................... 1 3 2
F. Badan Usaha Milik Daerah atau Perusahaan Daerah ......................... 1 3 4
G. Penggabungan Badan Usaha ................................................................... 1 3 5
H. Pengelolaan Badan Usaha ........................................................................ 1 3 8
Latih Kemandirian 5 ..................................................................................... 1 4 1

BAB VI Koperasi dan Kewirausahaan...................................................................143
A.Prinsip Dasar Koperasi Indonesia ........................................................... 1 4 5
B. Koperasi Sekolah....................................................................................... 1 5 2
C . Pembagian Sisa Hasil Usaha .................................................................... 1 5 9
D . Kewirausahaan........................................................................................... 1 6 2
Latih Kemandirian 6 ..................................................................................... 1 6 9
Latihan Semester II ........................................................................................................ 1 7 1

Glosarium .......................................................................................................................... 1 7 4
Daftar Pustaka .................................................................................................................. 1 7 6
Indeks ................................................................................................................................. 177