KOMPUTER AKUNTANSI Kelas XI JILID 2 Suyono Hak Cipta © 2013 pada Kementerian Pendidikan dan Kebudayaan Dilindungi Undang-Undang Disklaimer: Buku ini merupakan buku siswa yang dipersiapkan Pemerintah dalam rangka implementasi Kurikulum 2013. Buku siswa ini disusun dan ditelaah oleh berbagai pihak di bawah koordinasi Kementerian Pendidikan dan Kebudayaan, dan dipergunakan dalam tahap awal penerapan Kurikulum 2013. Buku ini merupakan “dokumen hidup” yang senantiasa diperbaiki, diperbaharui, dan dimutakhirkan sesuai dengan dinamika kebutuhan dan perubahan zaman. Masukan dari berbagai kalangan diharapkan dapat meningkatkan kualitas buku ini. Kontributor Naskah : Suyono Penelaah/Editor : Nanang Rukmana, Muhammad Arif Adriyanto Desktop Publisher : Tim MILIK NEGARA TIDAK DIPERDAGANGKAN Komputer Akuntansi Jilid 2 Direktorat Pembinaan SMK (2013) ii Kata Pengantar Kurikulum 2013 dirancang untuk memperkuat kompetensi peserta didik dari sisi pengetahuan, keterampilan, dan sikap secara utuh. Keutuhan tersebut menjadi dasar dalam perumusan kompetensi dasar tiap mata pelajaran, sehingga kompetensi dasar tiap mata pelajaran mencakup kompetensi dasar kelompok sikap, kompetensi dasar kelompok pengetahuan, dan kompetensi dasar kelompok keterampilan. Semua mata pelajaran dirancang mengikuti rumusan tersebut. Pembelajaran Dasar-dasar Perbankan untuk Kelas X jenjang SMK Program Keahlian Keuangan yang disajikan dalam buku ini juga tunduk pada ketentuan tersebut. Dasar-dasar Perbankan bukan berisi materi pembelajaran yang dirancang hanya untuk mengasah kompetensi pengetahuan peserta didik. Dasar-dasar Perbankan adalah mata pelajaran yang membekali peserta didik dengan pengetahuan tentang dunia perbankan di Indonesia, keterampilan dalam menyajikan pengetahuan yang dikuasainya secara konkret dan abstrak, serta dunia perbankan sebagai usaha berdasarkan kepercayaan masyarakat menuntut sikap hemat, cermat, disiplin dan jujur. Sehingga dengan belajar dasar-dasar perbankan diharapkan terbentuk pola pikir peserta didik yang hemat, cermat, disiplin dan jujur. Komputer Akuntansi Jilid 2 Direktorat Pembinaan SMK (2013) iii Daftar Isi Kata Pengantar .......................................................................................................... ii Daftar Isi .................................................................................................................... iii Daftar Gambar .......................................................................................................... vi Peta Kedudukan Bahan Ajar .................................................................................. viii Glosarium .................................................................................................................. ix Bab I Pendahuluan ................................................................................................... 1 A. Deskripsi ........................................................................................................ 1 B. Prasyarat ....................................................................................................... 3 C. Petunjuk Penggunaan Buku Siswa ............................................................... 3 D. Tujuan Akhir .................................................................................................. 4 E. Kompetensi Inti dan Kompetensi Dasar ....................................................... 4 F. Cek Kemampuan Awal .................................................................................. 9 Bab II Pembelajaran ............................................................................................... 10 A. Deskripsi ...................................................................................................... 10 B. Kegiatan Belajar .......................................................................................... 11 Kegiatan Belajar 1 Menyiapkan Data Awal......................................................... 12 a. Tujuan Pembelajaran ............................................................................... 12 b. Uraian Materi ............................................................................................ 12 c. Rangkuman .............................................................................................. 21 d. Tugas ........................................................................................................ 22 e. Tes Formatif ............................................................................................. 22 f. Kunci Jawaban Tes Formatif.................................................................... 24 g. Lembar Kerja Peserta Didik ..................................................................... 26 Kegiatan Belajar 2 Membuat Daftar Akun .......................................................... 29 a. Tujuan Pembelajaran ............................................................................... 29 b. Uraian Materi ............................................................................................ 29 c. Rangkuman .............................................................................................. 39 d. Tugas ........................................................................................................ 39 e. Tes Formatif ............................................................................................. 40 f. Kunci Jawaban Tes Formatif.................................................................... 42 g. Lembar Kegiatan Peserta Didik ............................................................... 47 Kegiatan Belajar 3 Membuat Buku Pembantu .................................................... 50 a. Tujuan Pembelajaran ............................................................................... 50 b. Uraian Materi ............................................................................................ 50 c. Rangkuman .............................................................................................. 57 d. Tugas ........................................................................................................ 58 e. Tes Formatif ............................................................................................. 58 f. Kunci Jawaban Tes Formatif.................................................................... 60 g. Lembar Kerja Peserta Didik ..................................................................... 63 Kegiatan Belajar 4 Mengentri Saldo Awal .......................................................... 65 a. Tujuan Pembelajaran ............................................................................... 65 b. Uraian Materi ............................................................................................ 65 c. Rangkuman .............................................................................................. 71 d. Tugas ........................................................................................................ 71 e. Tes Formatif ............................................................................................. 72 f. Kunci Jawaban Tes Formatif.................................................................... 74 g. Lembar Kerja Peserta Didik ..................................................................... 77 Komputer Akuntansi Jilid 2 Direktorat Pembinaan SMK (2013) iv Kegiatan Belajar 5 Mengentri Transaksi Penjualan ........................................... 81 a. Tujuan Pembelajaran ............................................................................... 81 b. Uraian Materi ............................................................................................ 81 c. Rangkuman ............................................................................................ 104 d. Tugas ...................................................................................................... 104 e. Tes Formatif ........................................................................................... 105 f. Kunci Jawaban Tes Formatif.................................................................. 107 g. Lembar Kerja Peserta Didik ................................................................... 111 Kegiatan Belajar 6 Mengentri Transaksi Pembelian ........................................ 125 a. Tujuan Pembelajaran ............................................................................. 125 b. Uraian Materi .......................................................................................... 125 c. Rangkuman ............................................................................................ 149 d. Tugas ...................................................................................................... 149 e. Tes Formatif ........................................................................................... 150 f. Kunci Jawaban Tes Formatif.................................................................. 152 g. Lembar Kegiatan Peserta Didik ............................................................. 156 Kegiatan Belajar 7 Mengentri Transaksi Kas Bank .......................................... 173 a. Tujuan Pembelajaran ............................................................................. 173 b. Uraian Materi .......................................................................................... 173 c. Rangkuman ............................................................................................ 181 d. Tugas ...................................................................................................... 181 e. Tes Formatif ........................................................................................... 182 f. Kunci Jawaban Tes Formatif.................................................................. 184 g. Lembar Kerja Peserta Didik ................................................................... 186 Kegiatan Belajar 8 Mengentri Transaksi Penyesuaian ..................................... 192 a. Tujuan Pembelajaran ............................................................................. 192 b. Uraian Materi .......................................................................................... 192 c. Rangkuman ............................................................................................ 201 d. Tugas ...................................................................................................... 201 e. Tes Formatif ........................................................................................... 202 f. Kunci Jawaban Tes Formatif.................................................................. 204 g. Lembar Kerja Peserta Didik ................................................................... 206 Kegiatan Belajar 9 Membuat Laporan Keuangan ............................................ 211 a. Tujuan Pembelajaran ............................................................................. 211 b. Uraian Materi .......................................................................................... 211 c. Rangkuman ............................................................................................ 221 d. Tugas ...................................................................................................... 221 e. Tes Formatif ........................................................................................... 222 f. Kunci Jawaban Tes Formatif.................................................................. 224 g. Lembar Kerja Peserta Didik ................................................................... 228 Kegiatan Belajar 10 Membuat File Backup ...................................................... 229 a. Tujuan Pembelajaran ............................................................................. 229 b. Uraian Materi .......................................................................................... 229 c. Rangkuman ............................................................................................ 234 d. Tugas ...................................................................................................... 234 e. Tes Formatif ........................................................................................... 235 f. Kunci Jawaban Tes Formatif.................................................................. 237 g. Lembar Kerja Peserta Didik ................................................................... 238 Komputer Akuntansi Jilid 2 Direktorat Pembinaan SMK (2013) v Bab III Evaluasi ..................................................................................................... 239 A. Attitude Skills .......................................................................................... 239 B. Kognitif Skills .......................................................................................... 240 C. Psikomotorik Skills ................................................................................. 243 D. Produk/Benda Kerja Sesuai Kriteria Standar ........................................ 264 E. Batasan waktu yang telah ditetapkan .................................................... 264 F. Kunci Jawaban ....................................................................................... 264 Bab IV Penutup ..................................................................................................... 269 Daftar Pustaka ...................................................................................................... 270 Komputer Akuntansi Jilid 2 Direktorat Pembinaan SMK (2013) vi Daftar Gambar Gambar 2. 1 Identitas Perusahaan ......................................................................... 14 Gambar 2. 2 Periode Akuntansi.............................................................................. 15 Gambar 2. 3 Opsi Pembuatan Daftar Akun............................................................ 15 Gambar 2. 4 Mengubah Nama File ....................................................................... 16 Gambar 2. 5 Penentuan Nama File dan Folder ..................................................... 16 Gambar 2. 6 Nama Baru untuk file an Folder......................................................... 17 Gambar 2. 7 Tampilan Menu Utama ...................................................................... 17 Gambar 2. 8 Menu Exit ........................................................................................... 21 Gambar 2. 9 Contoh Daftar Akun ........................................................................... 30 Gambar 2. 10 Open MYOB .................................................................................... 31 Gambar 2. 11 Open File ......................................................................................... 31 Gambar 2. 12 Open File ......................................................................................... 32 Gambar 2. 13 Import Data ...................................................................................... 33 Gambar 2. 14 Update Existing Record ................................................................... 33 Gambar 2. 15 Nama File untuk diimport ................................................................ 34 Gambar 2. 16 Pemilihan Field-field ........................................................................ 34 Gambar 2. 17 Hasil Import ...................................................................................... 35 Gambar 2. 18 Banking Linked Account .................................................................. 35 Gambar 2. 19 Sales Linked Accounts .................................................................... 36 Gambar 2. 20 Purchase Linked Accounts .............................................................. 36 Gambar 2. 21 Payroll Linked Accounts .................................................................. 37 Gambar 2. 22 Accounts – Easy Setup assistant .................................................... 38 Gambar 2. 23 New, Edit and Delete accounts ....................................................... 38 Gambar 2. 24 Customer Profile .............................................................................. 51 Gambar 2. 25 Selling Details .................................................................................. 51 Gambar 2. 26 Supplier Profile ................................................................................ 52 Gambar 2. 27 Buying Details .................................................................................. 53 Gambar 2. 28 Item COM-001 Profile ...................................................................... 54 Gambar 2. 29 Item COM-001 Buying Details ......................................................... 54 Gambar 2. 30 Item COM-001 Selling Details ......................................................... 55 Gambar 2. 31 Item COM-001 List .......................................................................... 55 Gambar 2. 32 Item PRN-001 Profile ....................................................................... 56 Gambar 2. 33 Item COM-001 Buying Details ......................................................... 56 Gambar 2. 34 Item COM-001 Selling Details ......................................................... 57 Gambar 2. 35 Saldo Awal Akun Buku Besar.......................................................... 67 Gambar 2. 36 Add Sale .......................................................................................... 68 Gambar 2. 37 Historical Sale .................................................................................. 69 Gambar 2. 38 Customer Balances ......................................................................... 69 Gambar 2. 39 Adjust Inventory ............................................................................... 70 Gambar 2. 40 Inventory Transaction Journal ......................................................... 71 Gambar 2. 41 Menu Sales ...................................................................................... 81 Gambar 2. 42 Select Layout Item ........................................................................... 83 Gambar 2. 43 Sales Order ...................................................................................... 83 Gambar 2. 44 Sales register ................................................................................... 84 Gambar 2. 45 Change to Invoice ............................................................................ 86 Gambar 2. 46 Sales Invoice ................................................................................... 86 Komputer Akuntansi Jilid 2 Direktorat Pembinaan SMK (2013) vii Gambar 2. 47 Recap Transaction in Sales ............................................................ 87 Gambar 2. 48 Counter Sales .................................................................................. 89 Gambar 2. 49 Counter Sales Invoice ..................................................................... 89 Gambar 2. 50 Recap Transaction in Counter Sales .............................................. 90 Gambar 2. 51 Sales Return .................................................................................... 92 Gambar 2. 52 Recap Transaction of Sales Return ................................................ 92 Gambar 2. 53 Returns & Credits ............................................................................ 93 Gambar 2. 54 Settle Returns & Credits .................................................................. 93 Gambar 2. 55 Recap Transaction in Sales Return (Complete Journal) ................ 94 Gambar 2. 56 Counter Sales Return ...................................................................... 96 Gambar 2. 57 Sales register ................................................................................... 97 Gambar 2. 58 Pay Refund ...................................................................................... 97 Gambar 2. 59 Jurnal retur penjualan Tunai............................................................ 98 Gambar 2. 60 Penerimaan Pelunasan Piutang .................................................... 100 Gambar 2. 61 Recap Transaction in Receive payments ..................................... 100 Gambar 2. 62 Penerimaan Pelunasan dengan Diskon ........................................ 102 Gambar 2. 63 Jurnal Penerimaan Pelunasan Piutang dengan Diskon ............... 102 Gambar 2. 64 Mengeliminasi PPN dalam Diskon ................................................ 103 Gambar 2. 65 Jurnal Eliminasi PPN dalam Diskon .............................................. 103 Gambar 2. 66 Menu Accounts - Record Journal Entry ........................................ 192 Gambar 2. 67 Transaksi Depresiasi Aktiva Tetap................................................ 193 Gambar 2. 68 Jurnal Transaksi Depresiasi Aktiva Tetap ..................................... 194 Gambar 2. 69 Transaksi Beban Supplies ............................................................. 195 Gambar 2. 70 Jurnal Transaksi Beban Supplies .................................................. 195 Gambar 2. 71 Transaksi Penghapusan Item Persediaan .................................... 197 Gambar 2. 72 Jurnal Transaksi Penghapusan Item Persediaan ......................... 197 Gambar 2. 73 Proses Rekonsiliasi Bank .............................................................. 199 Gambar 2. 74 Transaksi Bank Charges dan Interest Income .............................. 200 Gambar 2. 75 Menu Reports ................................................................................ 211 Gambar 2. 76 Menu Reports – Profit & Loss ....................................................... 212 Gambar 2. 77 Profit & Loss Report ...................................................................... 213 Gambar 2. 78 Report – Balance Sheet ................................................................ 214 Gambar 2. 79 Standar Balance Sheet Report .................................................... 215 Gambar 2. 80 Menu Report- Statement of Cash Flow ......................................... 216 Gambar 2. 81 Statement of Cash Flow Report .................................................... 217 Gambar 2. 82 Menu Card Report ......................................................................... 218 Gambar 2. 83 Card List Report - Customers....................................................... 218 Gambar 2. 84 Menu Card List - Suppliers ............................................................ 219 Gambar 2. 85 Card List Report – Suppliers ........................................................ 219 Gambar 2. 86 Menu Item List Report ................................................................... 220 Gambar 2. 87 Items List Report .......................................................................... 220 Gambar 2. 88 Menu File Backup/Restore ............................................................ 229 Gambar 2. 89 Menu File-Backup .......................................................................... 230 Gambar 2. 90 Opsi File Backup............................................................................ 231 Gambar 2. 91 Save Backup File ........................................................................... 231 Gambar 2. 92 Menu File - Restore ....................................................................... 232 Gambar 2. 93 Memilih File Backup ...................................................................... 232 Gambar 2. 94 Pemberian Nama Restore File ...................................................... 233 Gambar 2. 95 Konfirmasi Pemberian Nama Restore File .................................... 233 Komputer Akuntansi Jilid 2 Direktorat Pembinaan SMK (2013) viii Peta Kedudukan Bahan Ajar Pengantar Ekonomi dan Bisnis (C1-1) Pengantar Akuntansi dan Keuangan (C1-3) Pengantar Administrasi Perkantoran (C1-2) Etika Profesi (C2-2) Simulasi Digital (C2-1) 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