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Daftar Isi

TINJAUAN MATA KULIAH ........................................................... xi

MODUL 1: AKTIVA TETAP BERWUJUD: PEROLEHAN,

PENGGUNAAN, PEMBERHENTIAN, DEPRE-

SIASI, DAN PEMBERHENTIANNYA

1.1

Kegiatan Belajar 1:

Pengertian, Karakteristik, dan Perolehan Aktiva Tetap Berwujud .... 1.4

Latihan ............................... 1.29

Rangkuman .................................... 1.33

Tes Formatif 1 ................................ 1.34

Kegiatan Belajar 2:

Pengeluaran-pengeluaran Selama Masa Penggunaan dan

Pemberhentian Aktiva Tetap Berwujud ...........................................

1.40

Latihan ............................... 1.50

Rangkuman .................................... 1.53

Tes Formatif 2 ................................ 1.54

Kegiatan Belajar 3:

Pengertian, Tujuan, dan Metode-metode Penyusutan ....................... 1.57

Latihan ................................................................................................ 1.76

Rangkuman ......................................................................................... 1.80

Tes Formatif 3 ............................................................................. ...... 1.82

Kegiatan Belajar 4:

Penilaian Kembali Aktiva Tetap ........................................................ 1.87

Latihan ................................................................................................ 1.102

Rangkuman ......................................................................................... 1.105

Tes Formatif 4..................................................................................... 1.106

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KUNCI JAWABAN TES FORMATIF .......................................... 1.110

GLOSARIUM 1.111

DAFTAR PUSTAKA ........................................................................ 1.112

MODUL 2: AKTIVA SUMBER DAYA ALAM DAN AKTIVA

TETAP TAK BERWUJUD

2.1

Kegiatan Belajar 1:

Aktiva Sumber Alam dan Deplesi ................................................... 2.3

Latihan ............................... 2.12

Rangkuman .................................... 2.16

Tes Formatif 1 ................................ 2.17

Kegiatan Belajar 2:

Aktiva Tetap Tak Berwujud ............................................................. 2.20

Latihan ............................... 2.32

Rangkuman .................................... 2.36

Tes Formatif 2 ................................ 2.37

KUNCI JAWABAN TES FORMATIF ............................................. 2.39

GLOSARIUM.................................................................................... 2.40

DAFTAR PUSTAKA ........................................................................ 2.41

MODUL 3: INVESTASI 3.1

Kegiatan Belajar 1:

Investasi dalam Sekuritas Utang ........................................................ 3.3

Latihan ............................... 3.17

Rangkuman .................................... 3.19

Tes Formatif 1 ................................ 3.19

Kegiatan Belajar 2:

Investasi dalam Sekuritas Saham....................................................... 3.22

Latihan ............................... 3.33

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Rangkuman .................................... 3.36

Tes Formatif 2 ................................ 3.37

KUNCI JAWABAN TES FORMATIF ............................................. 3.40

GLOSARIUM ................................................................................... 3.41

DAFTAR PUSTAKA ........................................................................ 3.43

MODUL 4: UTANG JANGKA PENDEK DAN UTANG JANGKA

PANJANG .....................................................................

4.1

Kegiatan Belajar 1:

Utang Jangka Pendek ......................................................................... 4.3

Latihan ............................... 4.9

Rangkuman .................................... 4.11

Tes Formatif 1 ................................ 4.12

Kegiatan Belajar 2:

Utang Jangka Panjang ........................................................................ 4.14

Latihan ............................... 4.25

Rangkuman .................................... 4.28

Tes Formatif 2 ................................ 4.29

Kegiatan Belajar 3:

Akuntansi Utang Obligasi.................................................................. 4.14

Latihan ............................... 4.25

Rangkuman .................................... 4.28

Tes Formatif 3 ......................................................................................

4.32

4.55

4.59

4.60

Kegiatan Belajar 4:

Obligasi Berseri dan Obligasi Terkonversi ........................................ 4.63

Latihan ................................................................................................ 4.77

Rangkuman ......................................................................................... 4.79

Tes Formatif 4 .................................................................................... 4.80

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KUNCI JAWABAN TES FORMATIF ............................................. 4.83

GLOSARIUM .................................................................................... 4.84

DAFTAR PUSTAKA ........................................................................ 4.85

MODUL 5: AKUNTANSI UNTUK LEASING (SEWA GUNA

USAHA) ......................................................................

5.1

Kegiatan Belajar 1:

Dasar-dasar Leasing ........................................................................... 5.4

Latihan ............................... 5.6

Rangkuman .................................... 5.9

Tes Formatif 1 ................................ 5.10

Kegiatan Belajar 2:

Akuntansi oleh Lessee ...................................................................... 5.12

Latihan ............................... 5.23

Rangkuman .................................... 5.26

Tes Formatif 2 ................................ 5.27

Kegiatan Belajar 3:

Akuntansi oleh Lessor ....................................................................... 5.30

Latihan ............................... 5.42

Rangkuman .................................... 5.46

Tes Formatif 3 ................................ 5.47

KUNCI JAWABAN TES FORMATIF ............................................. 5.51

GLOSARIUM .................................................................................... 5.52

DAFTAR PUSTAKA ........................................................................ 5.53

MODUL 6: PERSEROAN: MODAL DISETOR ............................. 6.1

Kegiatan Belajar 1:

Perseroan Terbatas dan Modal Saham ............................................... 6.4

Latihan ............................... 6.13

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Rangkuman .................................... 6.18

Tes Formatif 1 ................................ 6.19

Kegiatan Belajar 2:

Akuntansi untuk Penerbitan Saham dan Transaksi Terkait................ 6.22

Latihan ............................... 6.38

Rangkuman .................................... 6.41

Tes Formatif 2 ................................ 6.42

Kegiatan Belajar 3:

Treasury Stock .................................................................................. 6.46

Latihan .............................................................................................. 6.59

Rangkuman ....................................................................................... 6.62

Tes Formatif 3 ................................................................................... 6.63

Kegiatan Belajar 4:

Pelunasan Saham, Pertukaran Saham, dan Perubahan Nilai Nominal

Saham .................................................................................................

6.66

Latihan .............................................................................................. 6.74

Rangkuman ....................................................................................... 6.77

Tes Formatif 4 ................................................................................... 6.78

KUNCI JAWABAN TES FORMATIF ............................................. 6.82

GLOSARIUM .................................................................................... 6.83

DAFTAR PUSTAKA ........................................................................ 6.84

MODUL 7: LABA DITAHAN DAN OPSI SAHAM ...................... 7.1

Kegiatan Belajar 1:

Dividen .............................................................................................. 7.4

Latihan ............................... 7.21

Rangkuman .................................... 7.24

Tes Formatif 1 ................................ 7.26

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Kegiatan Belajar 2:

Pembatasan Laba yang Ditahan.......................................................... 7.29

Latihan ............................... 7.38

Rangkuman .................................... 7.42

Tes Formatif 2 ................................ 7.43

Kegiatan Belajar 3:

Hak