Education for Future Leaders by providing LIFE SKILLS

Jln. EngkuPutri, Batam Center 29464, Batam, Indonesia

S.Y. 2017 - 2018

KKM
Subject : Accounting KKM : 70
Grade : IX

KKM
KK KKM
N
Standart Basic Kompetensi M SK/M
O
KOMPLEK
DAYA
INTAKE
KD P
DUKUN
-SITAS SISWA
G

1.1.Understand and explain the

1. The purpose
difference between book- 60 75 75 70
of accounting
keeping and accounting
1.1.State the purpose of
measuring business profit and 55 80 75 70
loss
1.1.Explain the role of
accounting in providing
60 75 75 70
information for monitoring for
progress and decision – making.
FIRST TERM

70
2. The double 2.1.Explain the meaning of
entry system of assets, liabilities and owner’s 70 70 70 70
book keeping. equity
2.2.Explain and apply the
70 70 70 70
accounting equation
2.3.Outline the double entry
70 70 70 70
system of book keeping
2.4.Process accounting data
70 70 70 70
using the double entry system

2.5.Recognise the division of the

ledger into the sales ledger, the
60 75 75 70
purchases ledger and the
nominal (general ledger)
 2.6.Recognise and understand
the following business
documents: invoice, credite 60 75 75 70
note, debit note,debit note,
statement of account
70
3. Business 3.1.Complete proforma
50 80 80 70
documents business documents
3.2. Understand the use of
business documents as sources 60 75 75 70
of information

4. Books of
4.1.Explain the advantage of
prime (original) 55 80 75 70
using various
entry
4.2.explain the use of, and
prosess, accounting data in the
books of prime (original entry)-
cash book, petty cash book,
60 75 75 70
sales journal, purchases journal,
sales returns journal, purchases
returns journal and the general
journal

4.3.Post the ledger entries from

the books of prime (original) 70 70 70 70
entry
4.4.Distinguish between and
account trade discount and cash 70 70 70 70
discounts
4.5.Explain the dual function of
the cash book as a book of
prime (original ) entry as a 50 80 80 70
ledger account for bank and
cash.
4.6.explain and apply the
60 80 70 70
imprest system of petty cash.
70
5. The ledger 5.1 Prepare ledger accounts 70 70 70 70
5.2 Post transactions to ledger
70 70 70 70
accounts
 5.3.Balance ledger accounts as
required and make transfers to 70 70 70 70
final accounts
5.4.Interpret ledger accounts
70 70 70 70
and their balance.
70
6.1.Understand that a trial
6. The trial
balance is statement of ledger 60 80 70 70
balance
balances on a particular date
6.2.Outline the uses and
60 80 70 70
limitations of a trial balance
6.3.Prepare a trial balance from
a given list of balances and
60 80 70 70
amend a trial balance which
contains errors
6.4.Identify and explain those
errors which do not affect the
trial balance – commission,
60 80 70 70
compensating, complete
reversal, omission, original
entry, principle.
70
7. Correction of 7.1.Correct errors by means of
60 80 70 70
errors journal entries.
7.2.Correct errors by means of
60 80 70 70
suspense accounts
7.3.Adjust the profit or loss for
an accounting periode after 60 80 70 70
correction of errors.
SECOND TERM

7.4.Understand the effect of

correction of errors on a 60 80 70 70
statement of financial position
70
8. Bank 8.1.Understand the use and
60 80 70 70
Reconciliation purpose of bank statement
8.2.Update the cas book for
bank charges, bank interest paid
and received, correction of
60 80 70 70
errors, credit transfer, direct
debits, dividens and standing
orders
 8.3.Understand the purpose of
and prepare, a bank
reconciliation statement to
60 80 70 70
include bank errors, uncredited
deposits and unpresented
cheques.
70
9.1.Understand the purpose
9. Control
ledger and sales ledger control 60 80 70 70
accounts
accounts
9.2.Identify the books of prime
(original) entry as sources of
60 80 70 70
information for the control
account entries.

9.3.Prepare purchase ledger and

sales ledger control accounts to
include credit purchases and
sales, receipts and payments,
cas discounts, return, bad debts,
60 80 70 70
dishonoured cheques, interest
on overdue accounts, contra
entries, refunds, opening and
closing balances (debit and
credit within each account)

70

Approved, Batam, Juli 2017

Subject
Knowledge Teacher

Ruth Sih Handayany, SE, MA Ririn Indayany, S.Pd