<![CDATA[Accounting literacy is a fundamental component of financial literacy that should be introduced to senior high school students to strengthen their understanding of financial reporting. This Community Service Program (PKM) aims to improve students' basic accounting knowledge and skills, particularly in preparing adjusting journal entries for merchandising companies. The program targets twelfth-grade students of SMAN 2 and is conducted through classroom presentations, case-based learning, practical exercises, and interactive discussions that simulate real-world accounting situations. The training addresses challenges identified at the school, including limited instructional time and insufficient opportunities for practical application, which often hinder students' ability to identify accounts requiring adjustment and record appropriate debit and credit entries. By providing structured guidance and hands-on practice, the program is expected to enhance students' accounting literacy and strengthen their conceptual understanding of the accounting cycle. The activity is implemented offline by the Untar PKM team, consisting of material presentations, guided problem-solving sessions, and question-and-answer discussions. Beyond supporting students' learning outcomes, the program also contributes to the school's efforts to enrich accounting education through extracurricular activities. The expected outputs include a conference proceeding or journal publication to be presented at an Untar seminar, as well as a potential Intellectual Property Right (IPR) in the form of copyright for the developed training materials.]]>
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