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Daftar Akun

Daftar akun

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Nyun Margaretha
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16 views2 pages

Daftar Akun

Daftar akun

Uploaded by

Nyun Margaretha
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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NOMO NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI

R
NILAI:
Current Assets (aset lancer) :

1-1100 Cash in Bank Kas di bank


1-1200 Petty Cash Kas kecil
1-1300 Accounts Receivable Piutang dagang
1-1400 Allowance for Doubtful Debt Penyisihan atau cadangan kerugian piutang
1-1500 Merchandise Inventory Persediaan barang dagangan
1-1600 Store Supplies Perlengkapan toko
1-1700 Prepaid Insurance Asuransi dibayar dimuka
1-1800 Prepaid Rent Sewa dibayar dimuka
1-1900 Prepaid Tax Uang muka PPh Ps 25

Fixed Assets (aset tetap) :


1-2100 Equipment at Cost Peralatan
1-2110 Equipment Accum Dep Akumulasi penyusutan peralatan

Current Liabilities (hutang lancar ) :

2-1100 Accounts Payable Hutang dagang


2-1200 Expense Payable Hutang biaya
2-1300 Income Tax Payable Hutang pajak penghasilan (PPh)
2-1400 PPN Payable Hutang PPN
2-1500 PPN Outcome PPN Keluaran
2-1600 PPN Income PPN Masukan

Long Term Liabilities (kewajiban/hutang


jangka Panjang):

2-2100 Bank Permata Loan Hutang jangka panjang

Equity (Ekuitas/Modal):

3-1100 Raka Capital Modal Raka


3-1200 Raka Drawing Prive Raka
3-1300 Income Summary Ikhtisar laba-rugi

Revenues (pendapatan) :

4-1100 Sales Penjualan barang dagangan


4-1200 Sales Retur Retur penjualan

Cost Of Goods Sold :

5-1100 Cost of goods Sold Harga pokok penjualan


5-1200 Freight Paid Beban transportasi pembelian
Operating Expenses (Biaya operasional) :
6-1000 Advertising Expenses Beban iklan
6-1100 Telephone & Electricity Expenses Beban telepon dan listrik
6-1200 Store Supplies Expenses Beban perlengkapan took
6-1300 Bad Debts Expenses Beban kerugian penghapusan piutang
6-1400 Depreciation expenses Beban depresiasi aktiva tetap (peralatan)
6-1500 Insurance expense Beban asuransi
6-1600 Rent Expense Beban sewa took
6-1700 Wages & Salaries Beban upah dan gaji
6-1800 Other Operating Expenses Beban-beban operasi lainnya

Other Revenues and Gains (pendapatan lain-


lain ):

8-1100 Interest Revenue Pendapatan bunga

Other Expenses and Losses (Biaya Lain-lain) :


9-1100 Interest Expense Beban bunga
9-1200 Bank Service Charge Beban administrasi bank
9-1300 Income Tax Expense Beban pajak penghasilan (PPh)

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