b Accrual Related to the recognition of expense or income that occurred
but have not been recorded into account. Example: the debt salaries to employees, debt interest, electricity and telephone
debts. c Fixed Assets
Fixed assets is physical resources that are owned and used by a business and are permanent or have long life. Instead, as time
passes, the assets are loses its ability to provide useful service. This decrease in usefulness is called depreciation.
B. Relevant Research
1. Research conducted by Atika Nur Fitriani 2013 with the title The Development Of Accounting Learning Media Using Macromedia Flash
For Second Grade Students Of SMAN 5 Yogyakarta. The results showed that the development of learning media using macromdia flash located on
either qualifications in according with the results of the test content expert accounting subjects which media experts rated 3.7, test materials experts
rated 4.1, 3.92 small group trial, and test 4.05 field trials which are all included in the category of good. Equations with this research is equally
shape the development of research, learning media used are also using Macromedia Flash. In addition the development procedure is used together
using the Borg and Gall Methodology. Differences Atika research and this research that the material presented, where Atika selecting materials
Services Company Financial Statements of this research while choosing the material Journal of Adjustment. Besides other differences between
Atika research and this research is the subject and object of research. Subject and Object in research Atika ie Class 2 majors IPS in SMA N 5
Yogyakarta. While the subject and the object of this study is Class X Accounting skills program at SMK N 1 Yogyakarta.
2. Research conducted by Daines Trianing Agustina in 2014 under the title “Pengembangan Media Animasi Interaktif Dengan Menggunakan Program
Adobe Flash sebagai media Pembelajaran Akuntansi”. Research results
indicate that media interactive animation using Adobe Flash program is very fairly for use, as evidenced by the results of the validation by experts
of material by 89 very decent, media expert validation result by 96 very worthy and the test results are limited by 98 very decent.
Equations with this study is equally shape the development of research, teaching media used are also using Macromedia Flash only now name
changed to Adobe Flash. Differences Daines research and this research is a model of development, where Daines choose development model adapted
from the model of development Thiagarajan, while researchers used a model of development Borg and Gall. Besides other differences between
Daines research and this research is the subject and object of research. Subject and Object in the Daines research Class XI IPS in SMA N 2
Nganjuk. While the subject and the object of this study is Class X Accounting skills program at SMK N 1 Yogyakarta.
3. Research conducted by Hakim and Haryudo 2014 with the title “Pengembangan Media Pembelajaran Interaktif animasi Flash pada standar
kompetensi memasang instalasi penerangan listrik bangunan sederhana di SMK Walisongo 2 Gempol”. Results of the study stated that students
response to learning media is excellent with an average score of 3.51 and with a percentage of 47, so it can be concluded that the instructional
media fit for use. Equations with this study is equally shape the development of research, teaching media used are also using Macromedia
Flash. Differences in study and research Hakim and Haryudo is research and this research is the subject and object of research. Materials used in
Haki and Haryudo research are installing electric lighting installation simple building. While the material used in this study is the material
adjusting entries.
C. Conceptual Framework
