akuntansi pajak

(1)

SAT

SATUAN ACARA PERKUL

UAN ACARA PERKULIAHAN

IAHAN

MATAKULIAH AKUNTANSI PAJAK (S-1 AKUNTANSI)

KODE / SKS: IT022304 / 3

KODE / SKS: IT022304 / 3 SKS

SKS

SILABUS RINGKAS: SILABUS RINGKAS:

Maa !"#$a% $&$ '"*"a& "&"! ++'!a#$ +a%a,$,a .a#a+ +a%a+a& &a& a!"&a&,$ a*a! .$ I&.&,$a +&a!" &a& Maa !"#$a% $&$ '"*"a& "&"! ++'!a#$ +a%a,$,a .a#a+ +a%a+a& &a& a!"&a&,$ a*a! .$ I&.&,$a +&a!" &a& !&, .a,a ,, .a& &aa&&a '.a,a!a& !&"a& a*a!a5 P+'a%a,a& .$'a$ .a#a+ +a '#a, !! 'a%a,a& !&, .a,a ,, .a& &aa&&a '.a,a!a& !&"a& a*a!a5 P+'a%a,a& .$'a$ .a#a+ +a '#a, !! 'a%a,a& +#$"$ !&, .a,a a!"&a&,$ a*a! #aa& !"a&a& 6$,!a# a!$7a #a&a a!$7a a .a& a!$7a a! '"*". $&7,a,$ *a&!a +#$"$ !&, .a,a a!"&a&,$ a*a! #aa& !"a&a& 6$,!a# a!$7a #a&a a!$7a a .a& a!$7a a! '"*". $&7,a,$ *a&!a a&*a& .a&

a&*a& .a& a!$7a #a$&-#a$& a!$7a #a$&-#a$& "a& .a& "a& .a& !a*$'a& a& #a$& !a*$'a& a& #a$& "a& $"a& "a& $"a& a*a! +.a# a*a! +.a# ,&.$$ .a& ,&.$$ .a& !"$a, &%a,$#a&'$a!"$a, &%a,$#a&'$aa a .a&.a& &"a&

&"a& &%a,$#a&  a&,a!,$ .&a& +aa "a& a,$& +'" &%a,$#a&  a&,a!,$ .&a& +aa "a& a,$& +'"!"a& .&a& +aa "a& a,$& ,a !&,$#$a!"a& .&a& +aa "a& a,$& ,a !&,$#$a,$ #aa& !"a&a&,$ #aa& !"a&a& !+,$$# .a& 6$,!a#5

!+,$$# .a& 6$,!a#5

DA8TAR RE8ERENSI: DA8TAR RE8ERENSI: 15

15 U&.a& U&.U&.a& U&.a& N5 19 a%"& 20a& N5 19 a%"& 2000 ,'aa$ %a,$# &00 ,'aa$ %a,$# &+"&+"&aa& U&.a&-Uaa& U&.a&-U&.a& N5 9 a%"& 1&.a& N5 9 a%"& 1;3 &a& K;3 &a& K&"a& U+"+&"a& U+"+ .a& Taa Caa Pa*a!a&5

.a& Taa Caa Pa*a!a&5 25

25 U&.a& U&.U&.a& U&.a& N5 1< a%"& 2a& N5 1< a%"& 2000 ,'aa$ %a000 ,'aa$ %a,$# &+",$# &+"&aa& U&.a&&aa& U&.a&-U&.a& N-U&.a& N5 < a%"& 1;3 &a5 < a%"& 1;3 &a& Pa*a! P&%a,$#& Pa*a! P&%a,$#a&5a&5 35

35 U&.a& U&U&.a& U&.a& N5 1; a%".a& N5 1; a%"& 2000 ,'a& 2000 ,'aa$ %a,$# &+a$ %a,$# &+"&aa& U&.a"&aa& U&.a&-U&.a&&-U&.a& N5 ; a%"& 1;3  N5 ; a%"& 1;3 &a& Pa*a! Pa+&a& Pa*a! Pa+'a%a&'a%a& N$#a$ .a& Pa*a!

N$#a$ .a& Pa*a! P&*"a#a& aP&*"a#a& aa, Baa& Ma, Baa& Ma%5a%5 45

45 U&.a& U&.U&.a& U&.a& N5 20 a%"& 2000 ,'a& N5 20 a%"& 2000 ,'aa$ %a,$# &+aa$ %a,$# &+"&aa& U&.a&"&aa& U&.a&-U&.a& N-U&.a& N5 21 a%"& 1< &a& Ba P#5 21 a%"& 1< &a& Ba P#%a& Ha! %a& Ha! aa, Ta&a% .a& Ba&"&a&5

aa, Ta&a% .a& Ba&"&a&5 =5

=5 G"&a.$ 1G"&a.$ 15 A5 A!"&a&,$ Pa*a!!"&a&,$ Pa*a!: S,"a$ .&: S,"a$ .&a& U&.a&a& U&.a&-U&.a& Pa-U&.a& Pa*a! Ba"5 Ja!a*a! Ba"5 Ja!aa: P&'$ Ga: P&'$ Ga,$&.5a,$&.5 95

95 Ma.$a,+Ma.$a,+ 20035 P 20035 Pa*a!a& E.a*a!a& E.$,$ R7$,$5 $,$ R7$,$5 >>a!aa: Pa!aa: P&'$ &'$ A&.$5A&.$5 <5

<5 S%a L"S%a L"+'a&"+'a&"a& 15 a& 15 A!"&aA!"&a&,$ Pa*a!: E.&,$ Pa*a!: E.$,$ R7$,$5 Ja!$,$ R7$,$5 Ja!aa: P&aa: P&'$ Ga,$&.'$ Ga,$&.55 ;5

;5 ?a?a#" .a& #" .a& ?$?$aaaa& & B5 B5 I#I#a, a, 200220025 5 PaPa*a!a*a!a& & I&.I&.&,$&,$a: a: P+'P+'a%a,a%a,a& a& ,,",,"a$ a$ .&.&a& a& KK&"a&"a& & P#aP#a!,a&!,a&aa& P"&.aaa& P"&.a&- &-"&.a&a& Pa*a!a& T'a" B"!" 15 Ja!aa: P&'$ Sa#+'a E+a5

"&.a&a& Pa*a!a& T'a" B"!" 15 Ja!aa: P&'$ Sa#+'a E+a5 5

5 ?a?a#"#"  200220025 5 PPa*a!a*a!a& a& I&.I&.&,$&,$a: a: P+'P+'a%a,a%a,a& a& ,,",,"a$ a$ .&.&a& a& KK&"a&"a& & P#a!P#a!,a&a,a&aa& a& P"&P"&.a&.a&-"&-"&.a&.a&a& a& PPa*a!a*a!a&a& T'a" B"!" 25 Ja!aa: P&'$ Sa#+'a E+a5

T'a" B"!" 25 Ja!aa: P&'$ Sa#+'a E+a5 105

105 >">",.$a& 20025 A!"&a&,$ Pa*a!a& T,.$a& 20025 A!"&a&,$ Pa*a!a& Taa&5 Ja!aa : aa&5 Ja!aa : P&'$ Ga,$&.5P&'$ Ga,$&.5 115

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SATUAN ACARA PERKULIAHAN

MATAKULIAH AKUNTANSI PAJAK (S-1 AKUNTANSI)

KODE / SKS: IT022304 / 3 SKS

P +"a& ! P!! Ba%a,a& .a& TIU

S"' P!! Ba%a,a& .a& TIK T!&$! P+'#a *aa& M.$a P+'#a *aa& T"a, R6&,$ 1 15 KONSEP DASAR AKUNTANSI PAJAK P+a%a+a& %a.a +'"!"a& %"'"&a& a!"&a&,$ a*a! .&a& a!"&a&,$ !+,$a# !&, .a,a .a& "*"a& #aa&5

15 P+'"!"a&

25 H"'"&a& a!"&a&,$ a*a! .&a& a!"&a&,$ !+,$a#5

35 K&, .a,a .a& "*"a& a!"&a&,$ a*a! Ma%a,$,a .aa ++a%a+$ .a& +&*#a,!a& +&&a$:

P&$a& +'"!"a& ,aa .a& ,a&!,$ %"'"&a& a!"&a&,$ a*a! .&a& a!"&a&,$ !+,$a# #+'aa +'"a !&"a& !&, .a,a "*"a& $$ !"a#$a$6 ,a ,$6a .a& !'aa,a& a!"&a&,$ a*a!5

K"#$a% +$+'a Paa& "#$, OHP • 1 • = Ba' 1 2 • < Ba' 1 • 10 Ba' < • 11 2 25 LAPORAN KEUANGAN 8ISKAL P+a%a+a& %a.a &.!aa& "+"+ '.aa& $&a,$ #aa& $&,$ 15 P&.!aa& "+"+

25 P'.aa& $&a,$ #aa&

35 P$&,$ a!"&a&,$ ,'aa$ ,"'! '.aa& 45 P,, P&","&a&

Ma%a,$,a .aa ++a%a+$ .a& +&*#a,!a& +&&a$:

P&.!aa& "+"+ #aa& !"a&a& 6$,!a# '.aa& $&a,$ #aa& $&,$ a!"&a&,$

K"#$a% +$+'a Paa& "#$, OHP • = Ba' 3 • < Ba' 3 • 10 Ba' ; • 11

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a!"&a&,$ ,, &","&a& #aa& !"a&a& 6$,!a# ,a %"'"&a&&a .&a& #aa& !"a&a& !+,$a#5

,'aa$ ,"'! '.aa& $&a,$ ,, &","&a& #aa& !"a&a& 6$,!a# .a&

%"'"&a&&a .&a& #aa& !"a&a& !+,$a#5

3 35 AKTI@A LANCAR P+a%a+a&

%a.a &$a& ,-, a!$7a #a&a .$#$%a .a$ a,! 6$,!a#5

15 Ka, .a& Ba&! 25 S!"$a, 35 D,$ 45 ?,# Ta$% =5 P$"a& 95 P,.$aa&

Ma%a,$,a .aa ++a%a+$ .a& +&*#a,!a& +&&a$:

P,-, a!$7a #a&a ,$ !a, .a& 'a&! ,!"$a, .,$ ,# a$% $%"a& ,.$aa& ,a '$aa .$'aa .$+"!a .$#$%a .a$

a,! 6$,!a#5 K"#$a% +$+'a .a& .$,!",$ Paa& "#$, OHP • 2 • = Ba' 4 • <5Ba' 9 < • 11 4  = 45 AKTI@A TETAP DAN AKTI@A TAK BER?UJUD P+a%a+a& %a.a &$a& ,-, a!$7a a a!$7a a! '"*". .$#$%a

.a$ a,! 6$,!a# &","a& .a&

15 K#a,$6$!a,$ 25 P#%a& a!$7a

35 P&","a& .a& a+$,a,$ 45 P&a$!a& .a& #a,a& a!$7a

Ma%a,$,a .aa ++a%a+$ .a& +&*#a,!a& +&&a$:

P,-, a!$7a a .a& a!$7a a! '"*". .$#$%a .a$ a,! 6$,!a# &","a& .a& a+$,a,$ &a$!a& .a& #a,a& a!$7a .7a#"a,$ .a&

7a#"a,$5 K"#$a% +$+'a .a& .$,!",$ Paa& "#$, OHP • 2 • = Ba' = • 9 Ba' 4:4 • < Ba' ;  • ; Ba' =9< • 11

(4)

a+$,a,$5 9 =5 IN@ESTASI JANGKA PANJANG DAN AKTI@A LAIN P+a%a+a& %a.a &$a& ,-, $&7,a,$ *a&!a a&*a& .a& a!$7a #a$&-#a$& .$#$%a .a$ a,! 6$,!a#5

15 Sa%a+ 25 O'#$a,$

35 S"a '%aa #a$&

45 I&7,a,$ .a#a+ a!$7a #a$&

Ma%a,$,a .aa ++a%a+$ .a& +&*#a,!a& +&&a$:

P,-, $&7,a,$ *a&!a a&*a& ,$ ,a%a+ '#$a,$ .a& ,"a '%aa #a$&&a ,a $&7,a,$ .a#a+ a!$7a #a$& .$#$%a .a$ a,! 6$,!a#&a5

K"#$a% +$+'a .a& .$,!",$ Paa& "#$, OHP • 2 • = Ba' 9 • < Ba' 10 • 11 < 95 UTANG DAN KE?AJIBAN LAIN P+a%a+a& %a.a &$a& ,-, "a& .a& !a*$'a& #a$& .$#$%a .a$ a,! 6$,!a#5

15 Ka*$'a& *a&!a &.! 25 Ka*$'a& *a&!a a&*a& 35 Ka*$'a& #a$&

45 R,"!"$,a,$ "a&

Ma%a,$,a .aa ++a%a+$ .a& +&*#a,!a& +&&a$:

P,-, "a& .a& !a*$'a& #a$& .$#$%a .a$ a,! 6$,!a# ,a ,"!"$,a,$ "a&5

K"#$a% +$+'a .a& .$,!",$ Paa& "#$, OHP • 2 • = Ba' < • < Ba' 11 • 11 ; <5 UTANG PIUTANG PAJAK P+a%a+a& %a.a "a&

15 Ua& $%"a& a*a! &%a,$#a& 25 Ua& $%"a& PPN .a& PP& BM 35 P&a*"a& !'aa& .a& 'a&.$&

Ma%a,$,a .aa ++a%a+$ .a& +&*#a,!a& +&&a$: K"#$a% +$+'a .a& .$,!",$ Paa& "#$, OHP • 1 2 3 • = Ba' ; • 9 • ;  10 11

(5)

$%"a& a*a! ,a &a*"a& !'aa& .a& 'a&.$&5

Ua& $%"a& a*a! &%a,$#a& 'a$! a,a# 21 22 23 2= +a""& 29 "a& $%"a& PPN .a& PP& BM ,a "a& $%"a& a*a! #a$&&a &a*"a& !'aa& .a& 'a&.$&5

 ;5 MODAL

SENDIRI DAN EKUITAS P+a%a+a&

%a.a ,-, +.a# ,&.$$ .a& !"$a, &,"a$a& +.a# ,a ,#$,$% &$#a$a& !+'a#$ a!$7a a5 15 M.a# ,a%a+ 25 Sa#. #a'a

35 R$%, aa& .a& ,$ aa, ,a%a+ 45 P&,"a$a& +.a#

=5 S#$,$% &$#a$a& !+'a#$

Ma%a,$,a .aa ++a%a+$ .a& +&*#a,!a& +&&a$:

P,-, +.a# ,&.$$ .a& !"$a, ,$ +.a# ,a%a+ ,a#. #a'a $%,aa& ,a ,$ aa, ,a%a+ &,"a$a& +.a# !a&a !"a,$ a&$,a,$ .a& ,#$,$% &$#a$a& !+'a#$ a!$7a a5 K"#$a% +$+'a .a& .$,!",$ Paa& "#$, OHP • 2 • = Ba'  • 9 Ba' 4:4 • < Ba' 11 • ; Ba' < • 11 10 5 PENGHASILA N: KONSEP PENGAKUAN DAN REALISASI P+a%a+a& %a.a &$a& &%a,$#a& &a!"a& .a& a#$,a,$&a5 15 P&$a& &%a,$#a&

25 P&a!"a& .a& &"!"a& &%a,$#a&

Ma%a,$,a .aa ++a%a+$ .a& +&*#a,!a& +&&a$ :

P&$a& &a!"a& .a& &"!"a& &%a,$#a& &&"a& &%a,$#a& &a!"a& &%a,$#a&

"&"! ''aa *&$, ",a%aa&5

K"#$a% +$+'a .a& .$,!",$ Paa& "#$, OHP • 2 • = Ba' 10 • < Ba' 12 • 11 11 105 BIA>A BEBAN DAN 15 P&$a& '$aa 25 P&a!"a& '$aa K"#$a% +$+'a Paa& "#$, • 2 • = Ba' 11

(6)

PENGURANG PENGHASI-LAN

P+a%a+a&

%a.a &$a& '$aa ''a& .a& &"a& &%a,$#a& !+&,a,$ !"$a& ,a 6a,$#$a, a*a!5 35 P&"a& &%a,$#a& 45 8a,$#$a, a*a!

Ma%a,$,a .aa ++a%a+$ .a& +&*#a,!a& +&&a$:

P&$a& '$aa ''a& .a& &"a& &%a,$#a& &a!"a&&a !+&,a,$ !"$a&

,a 6a,$#$a, a*a!5

.a& .$,!",$ OHP • < Ba' 12 • 11 12 115 TRANSAKSI DENGAN MATA UANG ASING P+a%a+a& %a.a &$a& a&,a!,$ .&a& +aa "a& a,$& &#&aaa& +'"!"a&

&a+a$a& SPT ,a +$&a,$ +'"!"a&5

15 Ta&,a!,$ .&a& +aa "a& a,$& 25 P&#&aaa& +'"!"a& 35 T+$&a,$ +'"!"a& 45 P&a+a$a& SPT

Ma%a,$,a .aa ++a%a+$ .a& +&*#a,!a& +&&a$:

P&$a& a&,a!,$ .&a& +aa "a& a,$& ,$ +'#$a& "a& $"a& ,#$,$% !", .a& .7a#"a,$ +$&a,$ +'"!"a& ,a &a+a$a& SPT5 K"#$a% +$+'a .a& .$,!",$ Paa& "#$, OHP • 2 • = Ba' 12 13 • 11 13  14 125 REKONSILIA-SI LAPORAN KEUANGAN KOMERSIAL DAN 8ISKAL

15 R!&,$#$a,$ #aa& !"a&a& 25 P'.aa& #a!"a&

35 P'.aa& a!" .a& +a&&

Ma%a,$,a .aa ++a%a+$ .a& +&*#a,!a&

K"#$a% +$+'a .a& .$,!",$ Paa& "#$, OHP • 2 • = Ba' 14 • 10 Ba' ; • 11

(7)

P+a%a+a&

%a.a &$a& !&,$#$a,$ #aa& !"a&a& !+,$a# .a& 6$,!a# '.a-a& #a!"'.a-a& a!" .a& +a&&5

+&&a$:

P&$a& !&,$#$a,$ #aa& !"a&a& !+,$a# .a& 6$,!a# ''aa '.aa& #a!"a& '.aa& a!" .a& '.aa& +a&&5

DA8TAR RE8ERENSI:

15 U&.a& U&.a& N5 19 a%"& 2000 ,'aa$ %a,$# &+"&aa& U&.a&-U&.a& N5 9 a%"& 1;3 &a& K&"a& U+"+ .a& Taa Caa Pa*a!a&5

25 U&.a& U&.a& N5 1< a%"& 2000 ,'aa$ %a,$# &+"&aa& U&.a&-U&.a& N5 < a%"& 1;3 &a& Pa*a! P&%a,$#a&5 35 U&.a& U&.a& N5 1; a%"& 2000 ,'aa$ %a,$# &+"&aa& U&.a&-U&.a& N5 ; a%"& 1;3 &a& Pa*a! Pa+'a%a&

N$#a$ .a& Pa*a! P&*"a#a& aa, Baa& Ma%5

45 U&.a& U&.a& N5 20 a%"& 2000 ,'aa$ %a,$# &+"&aa& U&.a&-U&.a& N5 21 a%"& 1< &a& Ba P#%a& Ha! aa, Ta&a% .a& Ba&"&a&5

=5 G"&a.$ 15 A!"&a&,$ Pa*a! : S,"a$ .&a& U&.a&-U&.a& Pa*a! Ba"5 Ja!aa : P&'$ Ga,$&.5 95 Ma.$a,+ 20035 Pa*a!a& E.$,$ R7$,$5 >a!aa : P&'$ A&.$5

<5 S%a L"+'a&"a& 15 A!"&a&,$ Pa*a! : E.$,$ R7$,$5 Ja!aa : P&'$ Ga,$&.5

;5 ?a#" .a& ?$aa& B5 I#a, 20025 Pa*a!a& I&.&,$a : P+'a%a,a& ,,"a$ .&a& K&"a& P#a!,a&aa& P"&.a&-"&.a&a& Pa*a!a& T'a" B"!" 15 Ja!aa : P&'$ Sa#+'a E+a5

5 ?a#" 20025 Pa*a!a& I&.&,$a : P+'a%a,a& ,,"a$ .&a& K&"a& P#a!,a&aa& P"&.a&-"&.a&a& Pa*a!a& T'a" B"!" 25 Ja!aa : P&'$ Sa#+'a E+a5

105 >",.$a& 20025 A!"&a&,$ Pa*a!a& Taa&5 Ja!aa : P&'$ Ga,$&.5

(8)

SATUAN ACARA PRAKTEK/PRAKTIKUM

MATAKULIAH AKUNTANSI PAJAK (S-1 AKUNTANSI)

KODE / SKS: IT022304 / 3 SKS

M$& " ! P!! Ba%a,a& .a& TIU S"' P!! Ba%a,a& .a& TIK

T!&$! P+'#a*a a& M.$a P+'#a*a a& T"a, R6&,$ 1 KONSEP DASAR AKUNTANSI PAJAK 1 = Ba' 1 2 < Ba' 1 10 Ba' < 11 2 LAPORAN KEUANGAN 8ISKAL = Ba' 3 < Ba' 3 10 Ba' ; 11 3 AKTI@A LANCAR

15 Ka, .a& Ba&! 25 S!"$a, 35 D,$ 45 ?,# Ta$% =5 P$"a& 95 P,.$aa&

Ma%a,$,a .aa +&%$"& .a& +&$&a,$!a& :

P,-, a!$7a #a&a ,$ !a, .a& 'a&! ,!"$a, .,$ ,# a$% $%"a& ,.$aa& ,a '$aa .$'aa .$+"!a .$#$%a

.a$ a,! 6$,!a#5

Pa!! .$ La'5 S6a Laa& a!$!"+ 2 = Ba' 4 < Ba' 9 < 11 4  = AKTI@A TETAP DAN AKTI@A 15 P#%a& a!$7a

25 P&","a& .a& a+$,a,$

Pa!! .$ La'5 S6a Laa& a!$!"+ 2 = Ba' =

(9)

TAK

BER?UJUD

35 P&a$!a& .a& #a,a& a!$7a

Ma%a,$,a .aa +&%$"& .a& +&$&a,$!a& : P,-, a!$7a a .a& a!$7a a! '"*". .$#$%a .a$ a,! 6$,!a# &","a& .a& a+$,a,$ &a$!a& .a& #a,a& a!$7a .7a#"a,$ .a& 7a#"a,$5

9 Ba' 4:4 < Ba' ;  ; Ba' =9< 11 9 IN@ESTASI JANGKA PANJANG DAN AKTI@A LAIN 15 Sa%a+ 25 O'#$a,$

35 S"a '%aa #a$&

45 I&7,a,$ .a#a+ a!$7a #a$&

Ma%a,$,a .aa +&%$"& .a& +&$&a,$!a& : P,-, $&7,a,$ *a&!a a&*a& ,$ ,a%a+ '#$a,$ .a& ,"a '%aa #a$&&a ,a $&7,a,$ .a#a+ a!$7a #a$& .$#$%a .a$ a,! 6$,!a#&a5

Pa!! .$ La'5 S6a Laa& a!$!"+ 2 = Ba' 9 < Ba' 10 11 < UTANG DAN KE?AJIBAN LAIN

15 Ka*$'a& *a&!a &.! 25 Ka*$'a& *a&!a a&*a& 35 Ka*$'a& #a$&

45 R,"!"$,a,$ "a&

Ma%a,$,a .aa +&%$"& .a& +&$&a,$!a& :

P,-, "a& .a& !a*$'a& #a$& .$#$%a .a$ a,! 6$,!a# ,a ,"!"$,a,$ "a&5

Pa!! .$ La'5 S6a Laa& a!$!"+ 2 = Ba' < < Ba' 11 11 ; UTANG PIUTANG PAJAK

15 Ua& $%"a& a*a! &%a,$#a& 25 Ua& $%"a& PPN .a& PP& BM

Ma%a,$,a .aa +&%$"& .a& +&$&a,$!a& : Ua& $%"a& a*a! &%a,$#a& 'a$! a,a# 21 22 23 2= +a""&

29 "a& $%"a& PPN .a& PP& BM ,a "a& $%"a& a*a! #a$&&a &a*"a&

Pa!! .$ La'5 S6a Laa& a!$!"+ 1 2 3 = Ba' ; 9 ;  10 11

(10)

!'aa& .a& 'a&.$&5  MODAL SENDIRI DAN EKUITAS 15 M.a# ,a%a+ 25 Sa#. #a'a

35 R$%, aa& .a& ,$ aa, ,a%a+ 45 P&,"a$a& +.a#

=5 S#$,$% &$#a$a& !+'a#$

Ma%a,$,a .aa +&%$"& .a& +&$&a,$!a& :

P,-, +.a# ,&.$$ .a& !"$a, ,$ +.a# ,a%a+ ,a#. #a'a $%,aa& ,a ,$ aa, ,a%a+ &,"a$a& +.a# !a&a !"a,$ a&$,a,$ .a& ,#$,$% &$#a$a& !+'a#$ a!$7a a5

Pa!! .$ La'5 S6a Laa& a!$!"+ 2 = Ba'  9 Ba' 4:4 < Ba' 11 ; Ba' < 11 10 PENGHASILAN : KONSEP PENGAKUAN DAN REALISASI

15 P&a!"a& .a& &"!"a& &%a,$#a& Ma%a,$,a .aa +&%$"& .a& +&$&a,$!a& : P&a!"a& .a& &"!"a& &%a,$#a& &&"a& &%a,$#a& &a!"a& &%a,$#a& "&"! ''aa *&$, ",a%aa&5

Pa!! .$ La'5 S6a Laa& a!$!"+ 2 = Ba' 10 < Ba' 12 11

UJIAN TENGAH SEMESTER

11 BIA>A BEBAN DAN PENGURANG PENGHASILAN 15 P&a!"a& '$aa 25 P&"a& &%a,$#a&

Ma%a,$,a .aa +&%$"& .a& +&$&a,$!a& : B$aa .a& &"a& &%a,$#a& &a!"a&&a ,a !+&,a,$

!"$a&5 Pa!! .$ La'5 S6a Laa& a!$!"+ 2 = Ba' 11 < Ba' 12 11

(11)

12 TRANSAKSI DENGAN MATA UANG ASING

15 Ta&,a!,$ .&a& +aa "a& a,$&

Ma%a,$,a .aa +&%$"& .a& +&$&a,$!a& : Ta&,a!,$ .&a& +aa "a& a,$& ,$ +'#$a& "a& $"a& ,#$,$% !", .a& .7a#"a,$5 Pa!! .$ La'5 S6a Laa& a!$!"+ 2 = Ba' 1213 11 13  14 REKONSILIASI LAPORAN KEUANGAN KOMERSIAL DAN 8ISKAL

15 R!&,$#$a,$ #aa& !"a&a&

Ma%a,$,a .aa +&%$"& .a& +&$&a,$!a& :

R!&,$#$a,$ #aa& !"a&a& !+,$a# .a& 6$,!a#5 Pa!! .$ La'5 S6a Laa& a!$!"+ 2 = Ba' 14 10 Ba' ; 11