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Al Haryono Yusuf
Universitas Gadjah Mada
Economics, Econometrics & Finance

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BEBERAPA CATATAN TENTANG PENGAJARAN AKUNTANSI PENGANTAR Al Haryono Yusuf
Journal of Indonesian Economy and Business (JIEB) Vol 13, No 4 (1998): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.502 KB) | DOI: 10.22146/jieb.39422

Abstract

This paper presents a few footnotes pertaining to instructors' teaching approaches to introductory accounting classes, most notably Akuntansi Pengantar I. Unquestionably, since this course is notably the very first accounting course underlying accounting, instructors' approach to teaching this introductory accounting class plays a vita! role in helping beginners to sufficiently comprehend accounting in a solid perspective. A sound, logical approach will provide frameworks for a better integrity and continuity among the subsequent accounting courses. However, the majority of this paper merely addresses several hints concerning with instructors' approaches to teaching the following pivotal introductory accounting topics, basic accounting equation, debiting and crediting rules, adjusting entries, worksheet, reversing entries, closing entries, balance sheet after closing entries, and eventually cost and non cost of goods sold approaches to accouniingfor merchandising enterprises.
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