IMPLEMENTASI MODEL PEMBELAJARAN DALAM PENYUSUNAN FINANCIAL STATEMENT MELALUI MEDIA MICROSOFT EXCEL
To facilitate the understanding of students in the process of preparing financial statements should be assisted by the use of learning models, appropriate teaching materials and tools or computer media to prepare financial statements. The purpose of this study is to determine whether the implementation of this learning model can be used as media and learning resources to improve student understanding in preparing financial statements. This research uses the development model of Dick and Cerey learning tools. The stage of activity in this advanced research is the implementation of the learning model. The instruments used consist of: observation guides, interview guides, questionnaires and learning result tests. The results of research in this second year can be concluded that the development of this model can be utilized by students as a medium to better understand and master the process of preparing financial.