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    Nama Akun Manufaktur

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    Biomaraja Nusantara
    The document outlines the account names and codes used in a manufacturing company's accounting system. It lists accounts for assets, liabilities, owner's equity, sales, purchases, expenses, and other items. A manufacturing company is defined as one that transforms raw materials into finished goods through a production process for sale to consumers. Manufacturing companies typically have standard operating procedures that provide guidelines for employees' operational activities.

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    © All Rights Reserved
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    Nama Akun Manufaktur

    Uploaded by

    Biomaraja Nusantara
    2K views1 page
    The document outlines the account names and codes used in a manufacturing company's accounting system. It lists accounts for assets, liabilities, owner's equity, sales, purchases, expenses, and other items. A manufacturing company is defined as one that transforms raw materials into finished goods through a production process for sale to consumers. Manufacturing companies typically have standard operating procedures that provide guidelines for employees' operational activities.

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    Nama_akun_manufaktur (2)

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    The document outlines the account names and codes used in a manufacturing company's accounting system. It lists accounts for assets, liabilities, owner's equity, sales, purchases, expenses, and other items. A manufacturing company is defined as one that transforms raw materials into finished goods through a production process for sale to consumers. Manufacturing companies typically have standard operating procedures that provide guidelines for employees' operational activities.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    2K views1 page

    Nama Akun Manufaktur

    Uploaded by

    Biomaraja Nusantara
    The document outlines the account names and codes used in a manufacturing company's accounting system. It lists accounts for assets, liabilities, owner's equity, sales, purchases, expenses, and other items. A manufacturing company is defined as one that transforms raw materials into finished goods through a production process for sale to consumers. Manufacturing companies typically have standard operating procedures that provide guidelines for employees' operational activities.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 1

    Nama Dan Nomor Akun Dalam Perusahaan Manufaktur

    Account
    Account Name Kode Akun Nama Akun
    Code
    1. Assets 1. aktiva
    1.1. Current Assets 1.1. aktiva lancar
    1.1.1. Cash 1.1.1. kas
    1.1.2. Account Receivable 1.1.2. piutang dagang
    1.1.3. Allowances for Doubtful 1.1.3. penyisihan piutang usaha
    1.1.4. Notes Receivable 1.1.4. wasel tagih
    1.1.5. Revenue Receivable 1.1.5. pendapatan piutang
    1.1.6. Raw Material inventory 1.1.6. inventaris bahan baku
    1.1.7. Work in Process Inventory 1.1.7. Bekerja dalam Inventaris Proses
    1.1.8. Finished Goods Inventory 1.1.8. Persediaan Barang Jadi
    1.1.9. Helper Inventory 1.1.9. Inventaris Pembantu
    1.1.10. Supplies 1.1.10. Persediaan
    1.1.11. Prepaid Expenses 1.1.11. Biaya dibayar di muka
    1.2. Fixed Assets 1.2. Aktiva Tetap
    1.2.1. Equipment 1.2.1. Peralatan
    1.2.2. Acc. Depre. Equipment 1.2.2. Akumulasi Penyusutan Peralatan
    1.2.3. Vehicle 1.2.3. Kendaraan
    1.2.4. Acc. Depre. Vehicle 1.2.4. Akumulasi Penyusutan Kendaraan
    1.2.5. Machine 1.2.5. mesin
    1.2.6. Acc. Depre. Machine 1.2.6. Akumulasi Penyusutan Mesin
    1.2.7. Building 1.2.7. Gedung
    1.2.8. Acc. Depre Building 1.2.8. Akumulasi Penyusutan Gedung
    1.2.9. Land 1.2.9. Tanah
    2. Liabilities 2. Hutang
    2.1 Current Liabilities 2.1 Hutang jangka pendek
    2.1.1 Account Payable 2.1.1 Hutang Usaha
    2.1.2. Notes Payable 2.1.2. Hutang wesel
    2.1.3. Expenses Payable 2.1.3. Beban Hutang
    2.1.4. Unearned Revenues 2.1.4. Jurnal Penyesuaian
    2.2 Long Term Liabilities 2.2 Hutang jangka panjang
    2.2.1 Bank Loan 2.2.1 Pinjaman Bank
    3. Owner's Equity 3. Modal Pemilik
    3.1.1. Capital 3.1.1. Modal pokok
    3.1.2. Prive 3.1.2. Prive
    4. Sales 4. Penjualan
    4.1.2 Sales Return and Allowances 4.1.2 Retur penjualan dan piutang
    4.1.3 Sales Discounts 4.1.3 Potongan penjualan
    5. Purchase 5. Pembelian
    5.1.2. Freight in 5.1.2. Beban angkut pembelian
    5.1.3. Purchase Return and Allowances 5.1.3. Retur pembelian dan piutang
    5.1.4. Purchase Discounts 5.1.4. Potongan pembelian
    6. Expenses 6. Beban
    6.1. Sales Expenses 6.1. Beban pembelian
    6.1.1. Advertising Expense 6.1.1. Beban iklan
    6.1.2. Sales Salaries Expense 6.1.2. Beban gaji pembelian
    6.1.3. Store Supplies Expense 6.1.3. Beban persediaan toko
    6.1.4. Depre. Store Equipment Expense 6.1.4. Penyusutan beban peralatan toko
    6.1.5. Freight Out 6.1.5. Beban angkut penjualan
    6.2. Adm. & General Expenses 6.2. Administrasi dan beban umum
    6.2.1. Office Salaries Expense 6.2.1. Beban gaji kantor
    6.2.2. Office Supplies Expense 6.2.2. Beban persediaan kantor
    6.2.3. Depre. Office Equipment Expense 6.2.3. Penyusutan Peralatan Kantor
    6.2.4. Rent Expense 6.2.4. Beban sewa
    6.2.5. Insurance Expense 6.2.5. Beban asuransi
    6.2.6. Depre. Building Expense 6.2.6. Penyusutan beban gedung
    6.2.7. Depre. Vehicle Expense 6.2.7. penyusutan beban kendaraan
    7. Other 7. dll
    7.1. Other Revenue 7.1. Pendapatan lain-lain
    7.1.1. All Revenue Out of Enterprise 7.1.1. Semua pendapatan diluar usaha
    7.2. Other Expenses 7.2. beban lain-lain
    7.2.1. All Expense Out of Enterprise 7.2.1. Semua beban diluar usaha
    7.3.1. Income Tax 7.3.1. Pendapatan pajak

    Perusahaan manufaktur adalah suatu ciri-ciri:


    perusahaan yang aktivitasnya mengelola
    bahan mentah atau bahan baku sehingga a. Mengelola bahan mentah
    menjadi barang jadi lalu menjualnya kepada menjadi bahan/barang jadi
    konsumen. Umumnya kegiatan seperti ini b. Konsumen tidak ikut
    sering disebut dengan proses produksi. dalam proses produksi
    c. Hasil produksi
    berwujud atau terlihat
    d. Adanya ketergantungan
    konsumen untuk mencari produk
    lagi.
    Perusahaan manufaktur dalam setiap
    pekerjaan atau kegiatan operasional yang
    dilakukannya tentu memiliki acuan dan
    standar dasar yang digunakan oleh para
    karyawan yang bekerja, biasanya acuan
    standar tersebut disebut dengan SOP
    (Standar Operasional Prosedur).

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