Abstract:
Accounting Processing Application Module (APA) is an experimental module
construction and application of the accounting cycle course introduction
accounting I and introduction accounting II. These types of companies are used in
this module is a trading company and include transaction with Value Added Tax
(VAT). The purpose of making this module so that students can do exactly the
preparation of financial statement in the trading company. APA modules can be
done manually, the authors also provide an additional form of simple applications
such as Microsoft Excel software.
