PENERAPAN AKUNTANSI POKOK UNTUK MENYUSUN 
                        LAPORAN KEUANGAN PADA TOKO H. FAUZI 
                                       BANJARMASIN 
                                               
                                               
                                     DRAFT TUGAS AKHIR 
                      DIAJUKAN SEBAGAI SALAH SATU PERSYARATAN UNTUK  
                        MENYELESAIKAN PROGRAM PENDIDIKAN DIPLOMA 3 
                                  PROGRAM STUDI AKUNTANSI 
                                     JURUSAN AKUNTANSI 
                               POLITEKNIK NEGERI BANJARMASIN 
                                               
                                               
                                               
                                           OLEH : 
                                               
                                 NOR AZIZAH      A03120019 
                                               
                                               
                                               
                                               
                               KEMENTERIAN RISTEK DAN DIKTI 
                              POLITEKNIK NEGERI BANJARMASIN 
                                     JURUSAN AKUNTANSI 
                                            2015 
                                                                                   DAFTAR ISI 
                                                                                               
                                  HALAMAN JUDUL  ..........................................................................................             i 
                                  HALAMAN PERSETUJUAN TUGAS AKHIR ................................................                                     ii 
                                  HALAMAN PENGESAHAN TUGAS AKHIR  ................................................  iii 
                                  HALAMAN DAFTAR RIWAYAT HIDUP  .....................................................  iv 
                                  HALAMAN MOTTO  ........................................................................................              v 
                                  HALAMAN SURAT PERNYATAAN   ............................................................                             vi 
                                  HALAMAN KATA PENGANTAR  ..................................................................  vii 
                                  HALAMAN DAFTAR ISI  ................................................................................  viii 
                                  HALAMAN DAFTAR BAGAN  .......................................................................                       ix 
                                  HALAMAN DAFTAR TABEL  ........................................................................                       x 
                                  HALAMAN DAFTAR LAMPIRAN  ................................................................                           xi 
                                  ABSTRAK  .........................................................................................................  xii 
                                   
                                  BAB I          PENDAHULUAN  .............................................................................            1 
                                                 A. Latar Belakang Masalah  ..............................................................             1 
                                                 B.  Permasalahan  ...............................................................................     3 
                                                 C.  Batasan Masalah  ..........................................................................       3 
                                                 D. Tujuan Penelitian   ........................................................................       3 
                                                 E.  Kegunaan penelitian  .....................................................................        4 
                                                  
                                  BAB II         TINJAUAN PUSTAKA  ....................................................................                5 
                                                 A. Landasan Teori  .............................................................................      5 
                                                      1.  Pengertian Akuntansi  .............................................................          5 
                                                      2.  Fungsi dan Arti Penting Akuntansi  ........................................                  7 
                                                      3.  Kegiatan akuntansi ..................................................................        7 
                                                      4.  Pemakai Informasi Akuntansi .................................................                8 
                                                      5.  Definisi Sistem Akuntansi .......................................................            9 
                                                      6.  Basis Akuntansi .......................................................................  10 
                                                 B.  Hasil Penelitian Terdahulu ............................................................  39 
                                                  
                                   
                                   
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           BAB III  METODE PENELITIAN  ..................................................................  42 
               A. Identifikasi dan Pemberian definisi Operasional Variabel ...........  42 
               B.  Jenis Penelitian ..............................................................................  42 
               C.  Jenis dan sumber Data ..................................................................  43 
               D. Teknik Pengumpulan Data ............................................................  43 
               E.  Teknik Analisis Data .....................................................................  45 
           BAB IV  HASIL PENELITIAN DAN PEMBAHASAN  
               HASIL PENELITIAN  .......................................................................  46 
               A. Hasil Penelitian   ...........................................................................  46 
                 1.  Sejarah Singkat Toko H. Fauzi   .............................................  46 
                 2.  Struktur organisasi Toko H. Fauzi  .........................................  47 
               B.  Pembahasan Hasil Penelitian  .......................................................  59 
                 1.  Mencatat serta mengumpulkan data transaksi  ........................  59 
                 2.  Membuat Kode dan Nama Rekening  .....................................  62 
                 3.  Membuat Jurnal Trnsaksi  .......................................................  63 
                 4.  Membuat Buku Besar  .............................................................  70 
                 5.  Jurnal Penyesuaian  .................................................................  83 
            
           BAB V  KESIMPULAN DAN SARAN  .........................................................  88 
               A. Simpulan  ......................................................................................  88 
               B.  Saran  ............................................................................................  89 
            
           DAFTAR PUSTAKA .........................................................................................  90 
           LAMPIRAN 
            
            
            
            
            
            
            
            
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                                                     DAFTAR BAGAN 
                                                               
                       Bagan 1    Proses Akuntansi  .............................................................................  15 
                       Bagan 2    Struktur Organisasi Toko H. Fauzi Banjarmasin  ............................  49 
                        
                        
                        
                        
                                                     
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