ACC.

ACCOUNT NAME NAMA AKUN

NO
1-0000 ASSETS HARTA
1-1000 CURRENT ASSETS HARTA LANCAR
Cash in Bank Kas di Bank
Petty Cash Kas Kecil
Account Receivable Piutang Dagang
Allowance for Doubtful Debt Cadangan Kerugian Piutang
Merchandise Inventory Persediaan Barang Dagang
Supplies Perlengkapan
Store Supplies Perlengkapan Toko
Office Supplies Perlengkapan Kantor
Prepaid Insurance Asuransi Dibayar Dimuka
Prepaid Rent Sewa Dibayar Dimuka
Prepaid Interest Bunga Dibayar Dimuka
Prepaid Advertising Iklan Dibayar Dimuka
VAT In (Value Added Tax Income)/ PPN Income PPN Masukan
1-2000 FIXED ASSETS HARTA TETAP
Tangible Assets Harta Berwujud
Land Tanah
Equipment at Cost Peralatan
Accumulated Depreciation of Equipment Akumulasi Penyusutan Peralatan
Building Gedung
Accumulated Depreciation of Building Akumulasi Penyusutan Gedung
Machine Mesin
Accumulated Depreciation of Machine Akumulasi Penyusutan Mesin
Vehicle Kendaraan
Accumulated Depreciation of Vehicle Akumulasi Penyusutan Kendaraan
Intangible Assets Harta Tidak Berwujud
Goodwill Nama Baik Perusahaan
Patent Hak Paten
Copyright Hak Cipta
Franchise Hak Guna Usaha
Trademark Hak Merk Dagang
2-0000 LIABILITIES KEWAJIBAN
2-1000 CURRENT LIABILITIES UTANG LANCAR
Account Payable Utang Dagang
Accrued Expense Utang Biaya
VAT Payable Utang PPN
VAT Out (Value Added Tax Outcome)/ PPN Outcome PPN Keluaran
Interest Payable Utang Bunga
Wages and Salaries Payable Utang Gaji
Unearned Rent Sewa Diterima Dimuka
Unearned Revenue Pendapatan Diterima Dimuka
2-2000 LONG TERM LIABILITIES UTANG JANGKA PANJANG
Bank Loan Pinjaman Bank
Bond Payable Obligasi
Mortgage Payable Utang Hipotek
3-0000 EQUITY/CAPITAL MODAL
Capital Modal
Drawing account Prive
Income Summary Ikhtisar Laba Rugi
Stock / Share Saham
4-0000 INCOME / REVENUE PENDAPATAN
Service Income Pendapatan Jasa
Sales Penjualan
Sales Discount Potongan Penjualan
Sales Return Retur Penjualan
Freight Collected / Freight Out Pendapatan biaya angkut
5-0000 COST OF GOODS SOLD HARGA POKOK PENJUALAN
Cost of Goods Sold Harga Pokok Penjualan
Purchase Pembellian
Purchase Discount Potongan Pembelian
Freight Paid / Freight in Beban angkut pembelian
ACC. ACCOUNT NAME NAMA AKUN
NO
6-0000 EXPENSE BEBAN
OPERATING EXPENSE BEBAN OPERASIONAL
Advertising Expense Beban Iklan
Utility Expense /Water, Electricity & Telp Expense Beban air, listrik dan telpon
Office Supplies Expense Beban Perlengkapan Kantor
Bad Debt Expense Beban Kerugian Piutang
Depreciation Expense Beban Penyusutan
Insurance Expense Beban Asuransi
Rent Expense Beban Sewa
Wages and Salaries Expense Beban Gaji
8-0000 OTHER INCOME PENDAPATAN LAIN-LAIN
Interest Revenue Pendapatan Bunga
Late Fees Collected Pendapatan denda
Comission Income Pendapatan Komisi
9-0000 OTHER EXPENSE BEBAN LAIN-LAIN
Interest Expense Beban Bunga
Bank Service Charge Beban Administrasi Bank
Late Fees Expense Beban Denda Keterlambatan