2. Jurnal Khusus

A
actuating 118,119
aktiva tetap berwujud 40,42
ayat jurnal penyesuaian 29
B
buku besar 2,13,15,24,84,88,89,90, 95,96,97,98,100,
101,102,106
buku besar pembantu 24,102
D
delegasi 115
depresiasi 32,73
E
ekonomi rakyat 147,151
G
G.R. Terry 140
H
harga pokok penjualan 30,35,37,38,54,55,67,68,69,
72,73,95,96,103
Henry Fayol 118,123,142
I
ikhtisar rekening 80
investasi 40,43,116,143
J
James S.F. Stoner 108
jurnal khusus 2,3,8,13,94,95,106
jurnal pembalikan 82
jurnal penjualan 8,9,11,22,101
jurnal penutup 10,53,62,68,80,83,84,88,89,90,94,95,
96,97,98,101,106
jurnal umum 2,3,5,6,7,8,10,74,76, 90,94,95,106
K
kerugian piutang 31,33,35,45,73,82,105,106
kewirausahaan 146,170,171,172,181,191,192,198
koperasi 146,147,148,149,150,151,152,153,154,155,
162,163,164,168,175,185,186,190,191,194,
195,196,197,198
koperasi 6,59,83,101
koperasi produksi 150,151,168
koperasi sekolah 146,152,153,154,155, 156,157,158,
161,162,166,185,186,190,191,194,195,196,
198
L
laporan perubahan modal 47,48,49,99
laporan rugi laba 44,45,63,90
lower management 111
M
manajemen 107,108,109,110,111, 116,117,118,130,
138,141,142,143,144,178,185,197
202
INDEKS
Manullang 109,140
midle management 111
mutasi 143
N
neraca lajur 29,33,34,37,61,68,71,77, 84,88,91,98
neraca saldo 2,27,29,34,37,60,62, 71,75,76,89,97,103
nota kredit 15
O
obligasi 14,32,40,41,43,53,59,64,72,101,105
Oey Liang Lee 109,140
organisasi 108,109,111,113,115,118,120,131,138,140,
141,148,178
P
pendapatan nasional 174,175,186
pengawasan 109,114,119,120,122,123,138,140,141,
144,164,179,181
pengorganisasian 108,109,119,120,121,138,179
perencanaan 109,112,113,114,119,120,123,138,139,
140,144
perencanaan 179,181,186
persekutuan komanditer 124,126,127,130,133,137
perseroan terbatas 83,124,127,128,129,130,133,134,
137,139
perusahaan dagang 3,12,67
perusahaan perseorangan 47,48,49,124,131,132,134
posting 2,13,15,66,80,84,88,89,90,96,100
promosi 113,114,121,122,143
R
retur pembelian 3,10,30,59,64
retur Pembelian 86,103
S
S.P. Siagian 119
saham 127,128,129,133,134
saham 40,41,43,49,57,59,64,68
siklus akuntansi 2,80,89
single step 45,46
sisa hasil usaha
146,148,152,156,164,167,168,169,170,
189,190
Slamet Sugiri 39,44
staffing 119,121
T
T. Hani Handoko 109,138
Thomas H. Nelson 109,144
W
wirausaha 146,170,171, 177,178,180, 186,
191,192,195,196,197,198
Ekonomi Kelas 12