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Daftar Akun PT Berkah

The document outlines an accounting chart of accounts including asset, liability, equity, revenue, expense, and other accounts. The chart lists account numbers, names, types, and descriptions for accounts including current assets like cash, accounts receivable, inventory; fixed assets; current and long term liabilities; equity; revenue from sales and other sources; cost of goods sold; operating expenses for advertising, supplies, wages; interest income and expense; and other income and expense accounts.

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Rico Onlin
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74 views2 pages

Daftar Akun PT Berkah

The document outlines an accounting chart of accounts including asset, liability, equity, revenue, expense, and other accounts. The chart lists account numbers, names, types, and descriptions for accounts including current assets like cash, accounts receivable, inventory; fixed assets; current and long term liabilities; equity; revenue from sales and other sources; cost of goods sold; operating expenses for advertising, supplies, wages; interest income and expense; and other income and expense accounts.

Uploaded by

Rico Onlin
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as TXT, PDF, TXT or read online on Scribd
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Account Number Account Name Header Balance Account Type

Keterangan
10000 Asset H Asset Harta
11000 Current Assets H Asset Harta lancar
11110 Cash in Bank Bank
11120 Petty Cash Bank
11210 Accounts Receivable Accounts Receivable
11220 Allowance for Doubtful Debt
11310 Merchandise Inventory
11320 Supplier
11410 Prepaid Rent
11420 Prepaid Insurance
12000 Investment H Investasi
12100 Stock Investments
13000 Fixed Assets H Asset tetap
13100 Land
13210 Building at Costs
13220 Building Accumulated Depr.
13301 Vehicle at Cost
13302 Vehicle Accumulated Depr.
13401 Equiptment at Cost
13402 Equiptment Accumulated Depr.
21000 Current Liabilities H Hutang lancar
21110 Credit Card
21210 Accounts Payable
21211 Accruad expenses
21310 PPN Outcome
21320 PPN Income
22000 Long Term Liabilities H hutang jangka panjang
22100 Bank Mandiri Loan (KUK)
30000 Equity H Modal
31100 Common Stock
31200 Retained Earning
40000 Revenues H Pendapatan
41100 Sales of Merchandise
42100 Freight Collected
42200 Late Fee Collected
42300 Sales Discount
50000 Cost Of Goods Sold H HPP
51100 Cost of Good Sold
52000 Freight Paid
53000 Purchase Discount
60000 Operating Expenses H Beban operasi
61100 Advertising Expense
61200 In Store Promotion Expense
62100 Utility Expense
62200 Telephone Expense
62300 Rent Expense
62400 Supplies Expense
62500 Maintenance and Repair Expense
62600 Bad Debt Expense
62700 Depreciation Expense
62800 Insurance Expense
62900 Late Fee Expense
63100 Wages & Salaries
80000 Other Revenues and Gains H Pendapatan lainnya
81000 Interest Income
82000 Devidend Income
90000 Other Expenses and Losses H Beban dan kerugian lainnya
91000 Interest Expense
92000 Bank Service Charge

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