No Nama Akun Fungsi Saldo Normal
Bertambah Berkurang
CURRENT ASSETS
1-1100 Cash In Bank Kas Dibank D K
1-1200 Petty Cash Kas Kecil D K
1-1300 Acccount Receivable Piutang Dagang D K
1-1400 Allowance of Doubtful Debt Cadangan Kerugian Piutang K D
1-1500 Merchandise Inventory Persediaan Barang Dagang D K
1-1600 Office Supplies Perlengkapan Kantor D K
1-1700 Prepaid Insurance Persekot Asuransi D K
1-1800 Prepaid Rent Persekot Sewa D K
1-1910 VAT In PPN Masukan D K
LONG TERM INVESTMENT
1-2100 Stock Investmet Investasi dalam bentuk Saham D K
FIXED ASSETS
1-3100 Equipment Peralatan D K
1-3110 Equipment Acc. Depreciation Akumulasi penyusutan Peralatan K D
CURRENT LIABILITIES
2-1200 Account Payable Utang Dagang K D
2-1300 Accrued Expense Utang Beban K D
2-1500 VAT Payable Utang Pajak K D
2-1600 VAT Out PPN Keluaran K D
LONG TERM LIABILITIES
2-2100 Mandiri Bank Loan Utang Bank Jangka Panjang K D
EQUITY
3-1100 Stock Capital Modal Saham K D
3-1300 Rentained Earning Saldo Laba periode lalu K D
REVENUES
4-1100 Sales Penjualan Barang Dagang K D
4-1200 Sales Discount Potongan Pejualan D K
4-1300 Sales Return Return Penjualan D K
Cost of GOODS SOLD
5-1100 Purchase Pembelian Barang Dagang D K
5-1200 Freight Paid Beban Angkut Pebelian D K
5-1300 Purchase Discount Potongan Pembelian K D
5-1400 Purchase Return Return Pembelian K D
OPERATING EXPENSE
6-1100 Telephone & Electricity Expense Beban Telepon & Listrik D K
6-1200 Office Supplies Expense Beban Perlengkanpan Kantor D K
6-1300 Bad Debt Expense Beban Kerugian Penghapusan Piutang D K
6-1400 Spoilage Expense Beban Kerugian Kerusakan Barang Dagang D K
6-1500 Depreciation Expense Beban Depresiasi Aktiva Tetap D K
6-1600 Insurance Expense Beban Asuransi D K
6-1700 Rent Expense Beban Sewa D K
6-1800 Wages & Salarise Expense Beban Gaji dan Upah D K
6-1900 Other Operating Expense Beban Operasi Lainnya D K
6-1910 Advertaising Expense Beban Iklan D K
OTHER REVENUES AND GAINS
8-1100 Interst Income Pendapatan Bunga K D
8-1200 Devidend Income Pendapatan Deviden K D
8-1300 Gain (Loss) on Sale of Stock Laba dar Pejualan Saham K D
8-1400 Freight Collected Pendapatan Jasa Transportasi Penjualan K D
8-1500 Late Fees Collected Denda Keterlambatan Pembayaran Piutang K D
OTHER EXPENSES AND LOSSES
9-1100 Interst Expense Beban Bunga D K
9-1200 Bank Service Charge Beban Administrasi Bank D K
9-1300 Late Fees Expense Denda Keterlambatan Pembayaran Utang D K