MICRO TEACHING LESSON PLAN AND MODUL

Arrange by: Rd RizkyNabela S 09418244009

ACCOUNTING EDUCATION (INTERNATIONAL PROGRAM) ECONOMICS FACULTY YOGYAKARTA STATE UNIVERSITY

2012
LESSON PLAN

School Subject Class / semester

: : :

SMK Negeri Accounting X/1

Standart of Competence : understand accounting cycle trading company Basic Competence Indicator : : Learning Objective : Materials : accounting cycle trading company 1. recording 2. classification 3. pengikhtisaran 4. financial reporting The different between a jeneral ledger and specialized journal Student can be explain about accounting cycle trading company Student can be expalain different between specialized journals and general ledger Explain accounting cycle trading company Explain different between specialized journals and jeneral ledger accounting cycle trading company

Time Allocation

: 15 minute

Learning method : lecture Activities Opening (3 minute) Teacher opens the class by saying salam Teacher asks student condition and student who absen today

Main activity ( 10 minute) Exploration Teacher explains accounting cycle trading company

Elaboration The teacher explains the different between a journal ledger and specialized journal

Confirmation teachers confirm the trading company's accounting cycle

Closing (2 minute) Teachers concluded teaching materials Teacher close the lesson by doing prayer and saying salam

MEDIA and RESOURCESS Media : white board, laptop, and LCD

Resource : material books ( memahami akuntansi untuk SMK seri A, Drs, Hendi Somantri, Armico 2006, akuntansi SMK- Seri A, Drs, Hendi Somantri, Armico2009 dan akuntansi 1 untuk SMK, yudhistira)

Appraisal Active students in listening to the teacher's explanations Affective assessment table no Indicator Active students in the 1 following subjects Seriousness of the students in 2 a listening lesson 3 4 information good : 75-100 good Pretty good Enough

pretty good : 60-74 enough : 20-60

Yogyakarta,6 juni 2012 Mengetahui, Guru Pembimbing praktikan Mahasiswa

Rd RizkyNabela S MATERI accounting cycle trading company

Recording stage Transaction (Transaction Transaction Internal and External)) Evidence Collection Transactions

Recorded into the General Journal, Journal of Special Assistant to the General Ledger Recapitulate the General Journal and Journal of Special Posting to General Ledger Tahap Pengikhtisaran Form the Trial Balance Arrange Adjustment Entries Paper form (Worksheet) in the form of Balance Rate Stage of Financial Reporting Prepare Financial Statements Statement of Income Statement of Changes in Equity Balance Sheet report Statement of Cash Flows Prepare Closing Entries Formed after the Closing Trial Balance Prepare reversing entries specialized journals record the diaries used similar transactions that occur repeatedly Differences in specific journals to general ledger
aspect specialized journals adjusted to the required columns in the record similar transactions transactions are recorded in accordance with the type in the appropriate number of journals post journals to ledger accounts carried out at regular intervals, eg every month used in large companies general ledger journal format consists of the date, account statements, and the ref made up of debit and credit all transactions are recorded in only one journal post journals to ledger accounts is done every day, every transaction suitable for small companies are still trading

format
recording posting to ledger accounts allotment

There are 4 kinds of specialized journals 1. journal of purchase Special journal used to record the purchase of merchandise or other assets on credit. 2. Cash disbursements journal Special journal used to record all transactions in which the issuing company in cash (checks, postal giro, giro bilyet, money orders, traveler check) 3. sales journal Special journal used to record the sale of merchandise on credit 4. Cash receipts journal Special journal used to record transactions in which the company received the money in cash (checks, postal giro, giro bilyet, money orders, traveler check)

Form a special journal 1. journal of purchase

Halaman:

debet tgl keterangan ref pembelian perlengkapa n serba-serbi ref perkiraan jumlah

kredit utang dagang

2. Cash disbursements journal

Halaman: t g l keterang an r e f debet utang dagang pembelia n re f serba-serbi perkiraa jumlah n kas kredit potongan pembelian

3. sales journal

tgl

Halaman: nomor keterangan faktur

ref

syarat pembayaran

piutang dagang (D) penjualan (K)

4. Cash receipts journal

Halaman: tgl keterangan ref kas debet potongan penjualan kredit piutang dagang penjuala n ref serba-serbi perkiraan jumlah

If a journal is commonly used in conjunction with a special journal. So here understanding the general journal journals that are only used to record the transactions that can not be recorded in special journals

jeneral ledger Halaman: tgl keterangan ref debet kredit