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AKTIVA = KEWAJIBAN + AKTIVA BERSIH + PENDAPATAN - BEBAN

Real Account. Nominal Account. AKTIVA = KEWAJIBAN + AKTIVA BERSIH + PENDAPATAN - BEBAN. -. -. +. -. +. -. -. +. +. +. PENGARUH TRANSAKSI TERHADAP PERSAMAAN DASAR. +. +. 1. -. -. 2. D. K. -. +. 3. -. +. 4. SIKLUS AKUNTANSI (Accounting Cycle). Bukti Transaksi.

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AKTIVA = KEWAJIBAN + AKTIVA BERSIH + PENDAPATAN - BEBAN

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  1. Real Account Nominal Account AKTIVA = KEWAJIBAN + AKTIVA BERSIH + PENDAPATAN - BEBAN - - + - + - - + + + PENGARUH TRANSAKSI TERHADAP PERSAMAAN DASAR + + 1. - - 2. D K - + 3. - + 4.

  2. SIKLUS AKUNTANSI (Accounting Cycle) Bukti Transaksi Jurnal Umum Buku Besar (Ledger) Posting Kuitansi, Faktur, Nota, Rekening Koran, Voucher, Memorial, dll Recording Classifying Summarizing (1) (2) (3) Neraca Saldo (Trial Balance) Penyelesaian Siklus (4) Neraca Lajur Reporting Laporan Keuangan • Jurnal Penyesuaian • Jurnal Penutup • Jurnal Pembalik • Laporan Posisi Keuangan • Laporan Aktivitas • Laporan Arus Kas

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