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  <title>Pengantar Akuntansi 2</title>
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  <namePart>Setyowati, Milla Sepliana</namePart>
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  <namePart>Ikasari, Novita</namePart>
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  <namePart>Wayan, Maria Eurelia</namePart>
  <role>
   <roleTerm type="text">Additional Author</roleTerm>
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 <name type="Personal Name" authority="">
  <namePart>Nurchamid, Tafsir</namePart>
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   <roleTerm type="text">Additional Author</roleTerm>
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 <typeOfResource manuscript="no" collection="yes">mixed material</typeOfResource>
 <genre authority="marcgt">bibliography</genre>
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  <place>
   <placeTerm type="text">Jakarta</placeTerm>
   <publisher>Kencana</publisher>
   <dateIssued>2023</dateIssued>
  </place>
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  <languageTerm type="text">Indonesia</languageTerm>
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  <extent>x, 262 hlm; 23 cm</extent>
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 <note>DAFTAR ISI&#13;
KATA PENGANTAR. v&#13;
DAFTAR ISI. vii&#13;
BAB 1 HARTA TETAP (FIXED ASSETS). ..1&#13;
&#13;
    Karakteristik Harta Tetap. .2&#13;
    Harga Perolehan Harta Tetap. .4&#13;
    Penyusutan. 5&#13;
    Pola Penggunaan Aset. .8&#13;
    Pelepasan Harta Tetap (Disposal of Plant Assets). .13&#13;
    Revenue Expenditure dan Capital Expenditure. 21&#13;
    Kesimpulan. .29&#13;
&#13;
BAB 2 FIRMA (PARTNERSHIP). ..43&#13;
&#13;
    Pengertian Persekutuan. .43&#13;
    Karakteristik Firma . .44&#13;
    Pencatatan Akuntansi dalam Firma. ..45&#13;
    Pembagian Laba/Rugi. 51&#13;
    Keikutsertaan dan Pengunduran Diri Rekan. ..52&#13;
    Revaluasi. .54&#13;
    Likuidasi. ..54&#13;
&#13;
BAB 3 PERSEROAN TERBATAS (CORPORATION). ..87&#13;
&#13;
    Karakteristik Perseroan Terbatas. 87&#13;
    Pendirian Perusahaan. .88&#13;
    Ekuitas Pemegang Saham. 89&#13;
    Sumber Modal Disetor .90&#13;
    Dividen. .97&#13;
    Stock Split. 110&#13;
    Retained Earning. ..112&#13;
&#13;
BAB 4 SURAT-SURAT BERHARGA (MARKETABLE SECURITIES ). 147&#13;
&#13;
    Pengertian Surat-surat Berharga  . 148&#13;
    Pencatatan Transaksi Surat-surat Berharga. 149&#13;
&#13;
BAB 5 INVESTASI JANGKA PANJANG (LONG TERM INVESTMENT). ..177&#13;
&#13;
    Pengertian Investasi Jangka Panjang. 178&#13;
    Tujuan Investasi Jangka Panjang. 179&#13;
    Bentuk-bentuk Investasi Jangka Panjang. 180&#13;
    Investasi Jangka Panjang dalam Bentuk Saham. ..181&#13;
    Investasi Jangka Panjang dalam Bentuk Obligasi.185&#13;
&#13;
BAB 6 KEWAJIBAN JANGKA PANJANG (LONG TERM LIABILITIES). ..199&#13;
&#13;
    Pengertian Utang Jangka Panjang..199&#13;
    Timbulnya Utang Jangka Panjang. ..200&#13;
    Jenis-Jenis Utang Jangka Panjang. .201&#13;
    Pencatatan Pengeluaran Obligasi. 202&#13;
    Pencatatan Selama Peredaran Utang Obligasi. ..203&#13;
    Pengeluaran Obligasi dengan Premi dan Diskonto. ..203&#13;
    Penilaian Obligasi Saat Diterbitkan. .203&#13;
    Metode Amortisasi Diskonto atau Premium Obligasi. .204&#13;
    Disposisi Utang Obligasi.204&#13;
&#13;
BAB 7 LAPORAN ARUS KAS (CASH FLOW). ..227&#13;
&#13;
    Income Statement (Laporan Laba Rugi). .230&#13;
    Statement of Financial Position (Laporan posisi keuangan). 232&#13;
    Statement of Financial Position dan Arus Kas. ..233&#13;
&#13;
DAFTAR PUSTAKA. ..257&#13;
PARA PENULIS. .259&#13;
</note>
 <note type="statement of responsibility">Milla Sepliana Setyowati, dkk</note>
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 <identifier type="isbn">9786233843904</identifier>
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