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Education for Future Leaders by providing LIFE SKILLS

Jln. EngkuPutri, Batam Center 29464, Batam, Indonesia


S.Y. 2017 - 2018

YEARLY PROGRAM
Subject : Accounting

Grade : IX

NO Core Competence Basic Kompetensi TP


1. The purpose of 1.1.Understand and explain the 2 X 40
F accounting difference between book-keeping and Min
I accounting
R 1.1.State the purpose of measuring 2 x 40
S business profit and loss Min
T 1.1.Explain the role of accounting in
providing information for monitoring
for progress and decision – making.
T
E 2. The double entry 2.1.Explain the meaning of assets,
R system of book liabilities and owner’s equity 2 x 40
M keeping. 2.2.Explain and apply the accounting Min
equation

2.3.Outline the double entry system of


book keeping 2 x 40
2.4.Process accounting data using the Min
double entry system

2.5.Recognise the division of the


ledger into the sales ledger, the
purchases ledger and the nominal
(general ledger) 2 x 40
2.6.Recognise and understand the Min
following business documents:
invoice, credite note, debit note,debit
note, statement of account

3. Business documents 3.1.Complete proforma business


documents 2 x 40
3.2. Understand the use of business Min
documents as sources of information
4. Books of prime 4.1.Explain the advantage of using 2 x 40
(original) entry various Min

4.2.explain the use of, and prosess,


accounting data in the books of prime
(original entry)- cash book, petty cash
book, sales journal, purchases journal, 2 x 40
sales returns journal, purchases Min
returns journal and the general journal

4.3.Post the ledger entries from the 2 x 40


books of prime (original) entry Min

4.4.Distinguish between and account 2 x 40


trade discount and cash discounts Min

4.5.Explain the dual function of the


cash book as a book of prime (original
) entry as a ledger account for bank 2 x 40
and cash. Min

4.6.explain and apply the imprest


system of petty cash. 2 x 40
Min

5. The ledger 5.1 Prepare ledger accounts


5.2 Post transactions to ledger 2 x 40
accounts Min

5.3.Balance ledger accounts as


required and make transfers to final 2 x 40
accounts Min
5.4.Interpret ledger accounts and their
balance.

6. The trial balance 6.1.Understand that a trial balance is


statement of ledger balances on a 2 x 40
particular date Min
6.2.Outline the uses and limitations of
a trial balance

6.3.Prepare a trial balance from a


given list of balances and amend a trial 2 x 40
balance which contains errors Min
S 6.4.Identify and explain those errors 2 x 40
which do not affect the trial balance – Min
E commission, compensating, complete
reversal, omission, original entry,
C principle.

O 7. Correction of errors 7.1.Correct errors by means of 2 x 40


journal entries. Min
N 7.2.Correct errors by means of
suspense accounts
D
7.3.Adjust the profit or loss for an
accounting periode after correction of 2 x 40
errors. Min
T 7.4.Understand the effect of
correction of errors on a statement of
E financial position

R
8. Bank Reconciliation 8.1.Understand the use and purpose 2 x 40
M of bank statement Min
8.2.Update the cas book for bank
charges, bank interest paid and
received, correction of errors, credit
transfer, direct debits, dividens and
standing orders

8.3.Understand the purpose of and


prepare, a bank reconciliation 2 x 40
statement to include bank errors, Min
uncredited deposits and unpresented
cheques.

9. Control accounts 9.1.Understand the purpose ledger


and sales ledger control accounts 2 x 40
9.2.Identify the books of prime Min
(original) entry as sources of
information for the control account
entries.

9.3.Prepare purchase ledger and sales


ledger control accounts to include 4 x 40
credit purchases and sales, receipts
and payments, cas discounts, return,
bad debts, dishonoured cheques,
interest on overdue accounts, contra
entries, refunds, opening and closing
balances (debit and credit within each
account)

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