LEARNING PLAN
Subject : Accounting
Class / Semester : X / I
Meeting to :
Time Allocation : 14 learning time
Competence Standard : Management of Transaction Document
Basics Competence : 1. Preparing the transaction document
2. Analyzing the transaction document
3. Saving the transaction document
I. The Purposes of Learning:
The student can:
·Prepares the tools of transaction documents.
·Classifies the transaction document.
·Gives the account code.
II. Indicator
III. Learning Materials
a. Explanation the tools that are needed to prepare the transaction document
b. Classification the transaction documents.
c. Analysis the transaction document
d. Application the technical of saving (the storage) the transaction document.
IV. Learning Methods
J Lectures
J Question and answer
J Discussion
J Active Learning
V. The Steps of Learning
a. Beginning Activity
o Apperception
o The teacher gives the information about the transaction document
b. Core Activity
· The student learning the transaction document.
· The student learning the classification of transaction document.
· The student learning the determination of debit amount or credit amount for each account.
· The student learning the storage the transaction document
· The student learning the tools that are needed to save the transaction document
c. Ending Activity
- The students are given the task to discover the meaning of accounting from one of learning resources.
- The student doing the review in the module.
VI. Learning Equipment/ Learning Resources
o The Accounting Module 1, Siti Istianah, 2007
o Modul 2 Keahlian Akuntansi, Suparni, S. Pd.
o Memahami Siklus Akuntansi Perusahaan Jasa dan Dagang, SMK Tingkat 1, Drs. Hendi Somantri, Edisi Pertama April 2004.
o Siklus Akuntansi SMK Tingkat 1, Drs. Hendi Somantri, Edisi Pertama November 1999.
VII. Evaluations
o Oral exam
o Written exam
o Giving an assignment
THE QUESTION TEST (enclosed)
The Teacher
Siti Istianah, S.Pd
NIP. 500125433
Approved by
The Vice-Headmaster The Lead of Accounting Dept.
Dra. Dyah Widyastuti Dardjo, S.Pd
NIP. NIP.
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