Subject : Accounting
Class / Semester : X / I
Meeting to : 1-5
Time Allocation : 14 learning time
Competence Standard : Arranging the Accounting Equation
Basic Competence : Understanding the Basics of Accounting
I. The Purposes of Learning:
After study this chapter the student should be able to:
· Understand the accounting concept.
· Know the specialization of accounting, the professions in accounting and the parties who need accounting information.
· Apply the principles of accounting.
· The meaning of accounting would be explained correctly.
· Specializations in accounting would be identified.
· The profession duties in accounting would be described.
· The parties who need accounting information would be identified.
III. Learning Materials
a. The meaning accounting
b. The accounting specialization
c. The profession in accounting
d. The persons who need the accounting information.
e. The principal of accounting
IV. Learning Methods
J Question and answer
J Active Learning
V. The Steps of Learning
a. Beginning Activity
The teacher gives the information about the meaning of accounting.
b. Core Activity
The student learns the meaning of accounting, the specialization in accounting, the professions in accounting and the parties who need accounting information.
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.
o Oral exam
o Written exam
o Giving an assignment
THE QUESTION TEST (enclosed)
Of Curriculum The Head of Accounting Dept.
Dra. Dyah Widyastuti Dardjo, S.Pd
NIP. 132051619 NIP. 130530013