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Daftar Isi
Kata Sambutan .............................................................................................................. iii
Kata Pengantar .............................................................................................................. iv
Daftar isi ................................................................................................................... v
Bab 1 Akuntansi Untuk Sewa Guna Usaha (Leasing) ............................................ 113
Terminologi (Glosari) ......................................................................................... 115
Pengertian Leasing ........................................................................................... 116
Keuntungan Leasing ......................................................................................... 117
Klasifi kasi Leasing .............................................................................................
Perbedaan Antara Perjanjian Leasing dengan Perjanjian
118
Bab 2
Lainnya .............................................................................................................. 120
Akuntansi Leasing ............................................................................................. 122
Formula yang Digunakan untuk Menghitung Pembayaran
Leasing ............................................................................................................. 123
Prosedur Mekanisme Leasing ........................................................................... 124
Perlakuan Akuntansi oleh Lessee Menurut PSAK No. 30 ................................. 125
Penyusutan Menurut Perpajakan Indonesia ..................................................... 126
Aspek Perpajakan yang Berkaitan dengan Leasing ......................................... 127
Pokok Perjanjian Leasing .................................................................................. 132
Soal Latihan ...................................................................................................... 152
Akuntansi Untuk Perusahaan Konstruksi .................................................... 155
Terminologi (Glosari) ......................................................................................... 157
Metode Akuntansi .............................................................................................. 158
Metode Persentase Penyelesaian .................................................................... 158
Penyajian Laporan Keuangan pada Metode ..................................................... 168
Persentase Penyelesaian Metode Kontrak Selesai .......................................... 171
Kerugian dalam Kontrak Jangka Panjang ......................................................... 173
Kerugian dalam Tahun Berjalan ........................................................................ 174
Kerugian pada Kontrak yang Merugi ................................................................. 175
Aspek Perpajakan ............................................................................................. 179
Bab 3 Akuntansi untuk Koperasi .............................................................................. 183
Gambaran Umum Usaha .................................................................................. 184
Karakteristik Badan Usaha Koperasi ............................................................... 184
Usaha dan Jenis-Jenis Koperasi ...................................................................... 185
Terminologi (Glosari) ......................................................................................... 185
Perlakuan Akuntansi ......................................................................................... 187
Tahap Pencatatan Akuntansi Koperasi ............................................................. 203
Bab 4 Akuntansi untuk Perbankan ........................................................................... 223
Gambaran Umum Usaha .................................................................................. 224
Karakteristik Usaha Perbankan ......................................................................... 224
Jenis Jasa Perbankan ....................................................................................... 225
Terminologi (Glosari) Khusus dalam Perbankan ............................................... 228
Perlakuan Akuntansi dalam Perbankan ............................................................ 230
Akuntansi Aktiva ................................................................................................ 230
Akuntansi Kewajiban ......................................................................................... 241
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