recording, classifying, summarizing financial transactions, composing financial statement and interpretation of company based on
Standar Akuntansi Keuangan SAK
. While accounting learning objectives for vocational high school is providing graduates in various basic
competencies so they can control and capable to apply the basic concepts, principles, and proper accounting procedures, either for continue their
studies to college or to get a job, so it can give benefits for student life.
d. Basic Competence of Accounting
Basic competence defines as knowledge, skills, and attitudes that at least must be controlled by the students to indicate that student has
controlled predetermined competency standards Abdul Majid, 2008: 43. This is basic competence and main material of introduction to finance and
accounting subjects that will be contained in game:
Table 1. Basic Competence and Main Material of Introduction to Finance and Accounting Subject for grade X
Basic Competence Main Material
a. Explaining
the meaning,
objective, and the role of accounting
Meaning of accounting, Objective of accounting, Role of accounting
b. Explaining the principles and
basic concepts of accounting Priciples
and Basic
concept of
accounting c.
Perform the steps of recording transactions
Recording transactions in the document, document transaction that is recorded in
journal, Posting from journal to the ledger, Prepare trial balance, Prepare
financial statements
4. Composing accounting equation Definition, Elements, Form, Function,
Analysis of transaction effect to the accounting
equation, Technique
of recording transactions into accounting
equation, Composing
accounting equation
5. Explaining the meaning, types,
functions, and
coding of
accounts also
relationship between
accounts and
accounting equation Definition, Types, Functions, Analysis of
transactions, Account analysis, Analysis of transactions effect into account,
Creating transaction records into account
6. Preparing accounts data for
accounting equation process Definition of account encoding, Type of
account encoding, Function of account encoding, Transaction analysis, Account
analysis, Analysis of transactions effect into account, Creating transaction records
into account 7.
Describing transactions record in the account
8. Recording
transaction in
accounts Recording transactions into general
journal, Posting transactions into general ledger,
Composing trial
balance, Composing work sheet
9. Composing financial statements
for services company Definition
of financial
statements, Function of financial statements, Type of
financial statements, Forms of financial statements, How to prepare financial
statements, Prepare financial statements
Source: Silabus of Introduction to Finance and Accounting Subject for SMK Grade X 2013
2. Learning Media
a. Definitions of Learning Media
According to R. Abraham and Nana Syaodih S. in Rusman 2012: 64 media is anything that can be used to deliver messages learning
materials, stimulate mind, feelings, concerns and students’s ability, so it
can be encourage learning process. Learning media is tool or forms of stimulus whose function is delivering learning message. Forms of stimulus
that could be used as media i.e. relationship or human interaction, reality, moving images or not, writing, and recorded sound. The utilization of
media has objectives to motivate students. Media also should stimulate students to remember what they have learned and providing new learning
stimulus. Meanwhile, according to Arsyad 2002
word “media” comes from Latin
language “medius” which literally means middle, intermediate, or introduction. Media is everything that people use to deliver the message.
Media can be defined as tools to provide stimulus for students so learning process will occur because media is one of communication components,
i.e as messenger from communicator to communicant. Azhar Arsyad 2002 also suggested that practical benefits of using learning media in
learning process is able to clarify presentation of message and information so it can facilitate and improve learning process and learning results.
Arief S. Sadiman in Rusman 2009: 162 said that media is all of physical tools that can delivering message and stimulate students to learn,
