From Monday to Wednesday, March 30, 2026 to April 1, 2026, the Accounting Study Program of Bunda Mulia University, Serpong Campus, held a Community Service (PKM) with the theme “Service Accounting Cycle, Trade Accounting Cycle, and Accounting Competency Test”. This activity was held onsite at UBM Serpong Campus, and was attended by 12 10th grade students and 9 11th grade students of Atisa Dipamkara Vocational School. The resource persons for this activity are: Mrs. Vianty Adella Santo, S.Ak., M.Ak, Mrs. Kurniawati, SE, M.Ak., Mrs. Margareta Febe, SE, M.Ak., Mrs. Veny, SE, M.Ak., Mrs. Kezia Josephine, SE, M.Ak., Mrs. Devica Pratiwi, SE, M.Ak., CSRS, Together with Accounting Study Program students Tjam Maeve Angulimala, Jovita Ivana Liman, Nathania Liustrine, Sherren Aprilia semester 2.
This community service activity was carried out in two different classes, namely for grade 10 and grade 11. The material discussed in the grade 10 activity was the service accounting cycle and the material discussed in grade 11 was the trade accounting cycle. The activities on the first and second days of grade 10 and 11 students were given material related to the service accounting cycle and the trade accounting cycle, and on the third day a competency test was carried out on the material that had been delivered.
On the first day, 10th grade students were given material on general journals, up to the trial balance delivered by Mrs. Vianty Adella Santo, SE, M.Ak and assisted by Tjam Maeve Angulimala. On the second day, students were provided with material on adjusting journals up to the trial balance after closing by Mrs. Margareta Febe., SE, M.Ak. and assisted by Nathania Liustrine. On the last day, 10th grade students took an accounting competency test delivered by Mrs. Devica Pratiwi, SE, M.Ak., CSRS.
For 11th grade students on the first day, they received material on special journals up to the trial balance delivered by Mrs. Kurniwati, SE, M.Ak and assisted by Jovita Ivana Liman. Furthermore, on the second day, students were explained material on adjusting journals up to the trial balance after closing by Mrs. Veny, SE, M.Ak. and assisted by Sherren Aprilia. On the last day, 11th grade students took an accounting competency test delivered by Mrs. Kezia Josephine, SE, M.Ak.
This Community Service activity is carried out so that students can better understand the services and trade accounting cycle activities and also be able to test their understanding related to the accounting knowledge they have learned.
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