Pelatihan Akuntansi Perusahaan Dagang: Memahami Persediaan, Harga Pokok Penjualan, dan Laba Kotor bagi Siswa SMA Kristen Yusuf Jakarta

Merchandising business accounting is often considered one of the most confusing topics for high school students. In a single chapter, students encounter purchases, returns, discounts, freight, inventory, and cost of goods sold, often before they fully understand service business accounting. This community service program aimed to help eleventh-grade students at SMA Kristen Yusuf understand how a merchandising business records its transactions, from buying goods to calculating gross profit. The program was held on-site and combined a short lecture, a case study of a fictional shop called "Toko Abadi Sejahtera", small-group exercises guided by university students, and an open discussion. The study measured students' understanding with a pre-test and post-test and observed their participation throughout the session. The average post-test score was higher than the pre-test score, with the clearest improvement in calculating cost of goods sold and gross profit. Students found the material easier to follow when transactions were presented as the story of a running shop rather than as a list of accounts. The distinction between periodic and perpetual inventory systems, however, remained the most challenging part. These results suggest that short, practice-based training built around everyday business examples can support classroom accounting lessons, and that follow-up sessions should give more time to perpetual inventory recording.