13 Based on some definitions above, it can be concluded that
learn is a process experienced by an individual through interaction with the environment so that there is a change in the behavior of
the individual. While learning can be defined as the efforts done by the educator to learners or students who are influenced by a
variety of interrelated components in order to convey knowledge, organize and achieve the goals of the learning effectively and
efficiently.
b. The Definition of Accounting
Definition of Accounting according to the AICPA American Institute of Certified Public Accountants as cited in Zaki
Baridwan 2008: 1: Accounting is an art of service activities record
keeping, classification, and compaction with one particular way and in the value of money towards events or financial
transaction of Business Accounting can be used in decision making cccounting decisions in choosing alternatives from
a state.
Suwardjono 2012: 10 defines accounting as a set of knowledge that an engineering study of the provision of services in
the form of quantitative financial information units of an organization in an environment of certain countries and the way of
delivery reporting of such information to interested parties for the basis of decision-making.
Based on the definition above, it can be concluded that accounting are the provision of accounting services include
14 registration, classification, and compaction of events or financial
transaction of business accounting that can be used as financial information and decision making.
From the definition of learn, learning, and accounting it can be concluded that accounting learning is an effort undertaken by
educators to students who are influenced by a variety of interrelated components in order to convey the science, providing
services include registration, classification, and compaction of events or financial transaction of business accounting to achieve
the learning objectives in the form of a financial information to make decisions.
c. Basic Competence of Adjustment Entries
Accounting learning in SMK is special subjects studied and practiced in more complex for students majoring in accounting.
Based on PP No. 19 Tahun 2005 tentang SNP Standar Nasional Pendidikan
, the institution of the school should be able to carry out the process of learning and guidance quality in accordance
with national standards of education, which is related to the planning, implementation, and supervision of educational
activities at the unit level of education, districtcity, provincial, or national in order to achieve the efficiency and effectively of the
education providers. The learning in Vocational High School as known as SMK, accounting is a compulsory subject for students
