Analysis Stage Research Report

No. Design Explanation 3. Language Indonesia 4. Parts a. Introduction: Preface, Prerequisite, Accounting Figures, Conceptual Map, Table of Contents b. Contents Learning Activities: Learning Objectives, Material Presentation, Summaries, Discussion, and Competence Test c. Closing: References, Assessment Guidelines, Answer Key, Glossary, Accounting Mini Dictionary in English, Notes 5. Function Independent Learning Media inside or outside the classroom In this second stage, Pocket Book Draft I was made through the following process: 1 Materials and Practices in the book were summarized into from some references. 2 The researcher compiled the materials to be presented in the Accounting Pocket Book using Microsoft Word, Adobe Photoshop and Adobe Design. 3 The final stage was converting the book to PDF format. 4 The pocket book printing In general, the parts of the pocket book can be explained as follows: 1 Introduction a Preface contains an essay as a greeting of the writer of the pocket book. b Prerequisite contains materials that students have to master before using the pocket book. c Accounting figures contains people who took very important roles in accounting. d Conceptual map contains a relation of related concepts in the pocket book. e Table of contents contains main guideline of the contents and the page numbers of the pocket book. 2 ContentsLearning Activities a Learning objectives contains the objectives that students have to achieve after learning materials in the pocket book. b Material presentation contains the material presentation of Adjustment Entries, practices, and examples. c Summaries contains of the summaries the materials. d Discussion and competence test contains practices that will be done by students after learning and reading the book. 3 Closing a References contains references used by the researcher in composing the pocket book. b Assessment guidelines contains instructions for students in assessing their skills in answering questions. c Answer keys are the answers of the questions in competence test used independently by students to know the completeness in mastering the materials. d Glossary contains a list of accounting terms and the definitions. e Mini accounting dictionary in English contains English accounting terms and the translation in Bahasa Indonesia. f Notes are blank columns provided for students to note down important points of the materials. a. The Arrangement of the Materials in the Pocket Book The arrangement of the materials in the pocket book in the table is as follows: Table 16 The Arrangement of the Materials in the Pocket Book No Basic Competence Materials 1. Adjustment Entries Book keeping 1 Definition of Adjustment Entries 2 Functions of Adjustment Entries 3 Adjusted accounts A. Used Equipment B. Unearned Revenue a. Income Approach b. Balance Sheet Approach C. Depreciation Expenses D. Accrued Income E. Accrued Expenses F. Prepaid Expenses a. Income Approach b. Balance Sheet Approach