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Abstract
This research aims to make learning model accounting with accounting application program so
that learning becomes easier accounting, challenging and fun for students and teachers of
accounting so difficult to study accounting assumption can be helped with accounting application
program that the author designed.
The problem often faced by students in learning accounting including; transaction that is pretty
much it often wrong in the calculation of the transaction, despite being put on mechanical
calculators (calculator), recording repeated in subsequent keform posting one transaction that
requires a long processing time, the difficulty in preparing the financial statements (Income
Statement, Balance Sheet, Capital statement, and Retained Earnings) because students have to
memorize any accounts that must exist on the financial statement, it causes less mandirinya in
learning more centralized accounting finally learning to teachers.
With a program he designed accounting application with Delphi programming language,
learning problems occurred in accounting can be helped, because the author designed programs
available facilities such as teaching materials, a data input form (General Journal) where the
program automatically adds the transaction is entered, with only one input data, then the data is
directly accessible to the next form as the form of the accounting equation, the form of financial
statements (Balance sheet, Income Statement, statement of Capital and Retained Earnings), as well
as for the ledger and work sheets (annual report). So that the processing time to be effective and
efficient as well as students become productive.
Accounting application program design will be tested on students making an accounting class
1 semester of the 2014/2015 academic year at the Department of informatics management with
accounting reasons as writers first in the majors in order to make it easier to analyze the reliability
and ease of application programs accounting in analyzing the program on learning process
accounting.
From the results of this study are expected to be useful for accounting faculty, students, high
school, vocational school, so tertananm independent learning, challenge and fun, the general public
who want to study accounting easily and for science as a reference model of the development of the
application of ICT in learning.
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Untuk melihat data General Journal Gambar 14 Tampilan Form Input Persamaan
yang telah diinputkan, pilih menu Akuntansi
Persamaan Akuntansi -> General
Journal -> Tampilkan General Journal Untuk melihat transaksi yang telah
diinputkan ke dalam persamaan
akuntansi, pilih menu Persamaan
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Akuntansi->Persamaan Akuntansi->
Tampilkan Persamaan Akuntansi Untuk melihat hasil laporan Income
Statement, pilih tombol Cetak