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Charts of Accounts

The document outlines the standard chart of accounts for assets, liabilities, equity, income and expenses used in accounting. It includes line items for assets like cash, accounts receivable, inventory, equipment; liabilities like accounts payable, interest payable, bonds payable; equity like common stock, retained earnings; and income and expense categories like revenue, cost of goods sold, advertising expense.

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Nur ika Pratiwi
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130 views2 pages

Charts of Accounts

The document outlines the standard chart of accounts for assets, liabilities, equity, income and expenses used in accounting. It includes line items for assets like cash, accounts receivable, inventory, equipment; liabilities like accounts payable, interest payable, bonds payable; equity like common stock, retained earnings; and income and expense categories like revenue, cost of goods sold, advertising expense.

Uploaded by

Nur ika Pratiwi
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 PDF, TXT or read online on Scribd
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CHARTS OF ACCOUNTS

Assets Harta
Cash Kas
Accounts Receivable Piutang Dagang
Allowance for Doubtful Accounts Cadangan Kerugian Piutang
Interest Receivable Piutang Bunga
Inventory Persediaan
Supplies Perlengkapan
Prepaid Insurance Asuransi Dibayar Dimuka
Prepaid Rent Sewa Dibayar Dimuka
Land Tanah
Equipment Peralatan
Accumulated Depreciation – Equipment Akumulasi Penyusutan Peralatan
Buildings Bangunan
Accumulated Depreciation – Buildings Akumulasi Penyusutan Bangunan
Copyright Hak Cipta
Goodwill Nama Baik/Goodwill
Patents Hak Paten
Liabilities Utang
Note Payable Piutang Wesel
Accounts Payable Piutang Dagang
Unearned Service Revenue Pendapatan Sewa Diterima Dimuka
Salaries and Wages Payable Utang Gaji dan Upah
Interest Payable Utang Bunga
Dividends Payable Utang Deviden
Income Taxes Payable Utang Pajak Pendapatan
Bonds Payable Utang Obligasi
Discount on Bonds Payable Diskon Utang Obligasi
Premium on Bonds Payable Premi Utang Obligasi
Mortgage Payable Utang Hipotek
Owner’s and Stockholders’ Equity Ekuitas
Owner’s Capital Modal
Owner’s Drawings Prive

Erna Fitriana pg. 1


Common Stock Saham Biasa
Paid-in Capital in Excess of Par-Common Modal Disetor dalam Kelebihan Par Saham
Stock Biasa
Treasury Stock Saham Treasury
Retained Earnings Laba Ditahan
Dividends Deviden
Income Summary Ikhtisar Laba Rugi
Revenue Pendapatan
Service Revenue Pendapatan Sewa
Sales Revenue Pendapatan Penjualan
Sales Discounts Potongan Penjualan
Sales Returns and Allowances Retur Penjualan
Interest Revenue Pendapatan Bunga
Gain on Disposal of Plant Assets Keuntungan dari Pemberhentian Aset etap
Expenses Beban
Advertising Expense Beban Iklan
Amortization Expense Beban Amortisasi
Bad Debt Expense Beban Cadangan Kerugian Piutang
Cost of Goods Sold Harga Pokok Penjualan
Depreciation Expense Beban Depresiasi
Freight – Out Beban Angkut Penjualan
Income Tax Expense Beban Pajak
Insurance Expense Beban Asuransi
Loss on Disposal of Plant Assets Rugi Pemberhentian Aset
Maintenance and Repairs Expense Beban Perawatan dan Perbaikan
Rent Expense Beban Sewa
Salaries and Wages Expense Beban Gaji dan Upah
Supplies Expense Beban Perlengkapan
Utilities Expense Beban Utilitas

Erna Fitriana pg. 2

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