Chapter

Chapter 2 : Klasifikasi akaun dan persamaan perakaunan

What will you learn in this chapter

In this chapter, we will be learning about the classification of accounts and accounting equations. We will start by identifying the components in the Income Statement and the Statement of Financial Position. We will also learn about the items in each component, such as revenue, expenses, assets, liabilities, and owner's equity. We will differentiate between operating and non-operating income.

Next, we will focus on the accounting equation. We will learn how to write the formula for the accounting equation without revenue and expenses. We will also learn how to calculate the value of assets, liabilities, or owner's equity using the accounting equation formula.

Lastly, we will study contra accounts and account charts. We will understand the purpose of contra accounts and list the accounts that can be contra with other accounts.

By the end of this chapter, we will have a good understanding of the classification of accounts and the accounting equation, as well as the use of contra accounts and account charts.