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No Akun Nama Akun 1-0000 Aset (Assets)

This document outlines an accounting chart of accounts that includes asset, liability, equity, revenue, expense, and other accounts. The asset section includes current assets like cash, accounts receivable, inventory, and long-term assets like property, plant, and equipment. The liability section separates current liabilities such as accounts payable from long-term liabilities like bank loans. Equity includes capital stock, retained earnings, and dividends. Revenue is separated into sales, cost of goods sold, and other income/gains. Expenses are categorized into operating expenses, taxes, interest, and other losses.

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nurfaidah khoirunisa
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1K views2 pages

No Akun Nama Akun 1-0000 Aset (Assets)

This document outlines an accounting chart of accounts that includes asset, liability, equity, revenue, expense, and other accounts. The asset section includes current assets like cash, accounts receivable, inventory, and long-term assets like property, plant, and equipment. The liability section separates current liabilities such as accounts payable from long-term liabilities like bank loans. Equity includes capital stock, retained earnings, and dividends. Revenue is separated into sales, cost of goods sold, and other income/gains. Expenses are categorized into operating expenses, taxes, interest, and other losses.

Uploaded by

nurfaidah khoirunisa
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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NO AKUN NAMA AKUN

1-0000 ASET (ASSETS)


ASET LANCAR (CURRENT ASSETS)
1-1110 Kas (Cash)
1-1120 Kas Kecil ( Petty Cash)
1-1130 Piutang Usaha (Receivable)
1-1140 Cadangan Kerugian Piutang (Allowance of Doubtful Debt)
1-1150 Persediaan Barang Dagangan (Merchandise Inventory)
1-1160 Perlengkapan Kantor (Office Supplies)
1-1170 Asuransi Dibayar Dimuka (Prepaid Insurance)
1-1180 Uang Muka Iklan (Prepaid Rent)
1-1190 Piutang PPN(VAT Receivable)
1-1191 PPN Masukan (VAT in)
1-1192 Uang Muka PPh 25 (Prepaid Income Tax Article 25)

INVESTASI JANGKA PANJANG (LONG TERM INVESMENT)

1-211 Investasi Dalam Bentuk Saham (Stock Invesment)


AKTIVA TETAP (FIXED ASSETS)
1-310 Tanah (Land)
1-320 Bangunan (Buildings)
1-321 Akumulasi Penyusutan Bangunan (Acc.Dep.Building)
1-330 Peralatan (Equiment)
1-331 Akumulasi Penyusutan Peralatan (Acc.Dep.Equipment)
1-340 Kendaraan (Automobile)
1-341 Akumulasi Penyusutan Kendaraan (Acc.Dep.Automobile)
2-0000 LIABILITAS (LIABILITIES)
LIABILITAS LANCAR (CURRENT LIABILITIES)
2-1100 Utang Usaha (Accounts Payable)
2-1200 Utang Beban (Accrued Expense)
2-1211 Utang Wesel (Note Payable)
2-1212 Utang Biaya (Accruad Expense)
2-1213 Utang Gaji (Salaries Payable)
2-1214 Utang Pajak Penghasilan (Income Tax Payable – PPh)
2-1215 Utang Bunga (Interest Payable)
2-1310 Pendapatan Diterima Dimuka (Prepaid Income)

LIABILITAS JANGKA PANJANG (LONG TERM LIABILITIES)


2-211 Utang Bank (Bank Loan)
2-212 Utang Obligasi (Bond Payable)
2-213 Utang Hipotik (Mortage Payable)
3-0000 EKUITAS (EQUITY)
3-1000 Modal (Capital)
3-1001 Modal Saham (Common Stock)
3-1002 Laba Ditahan (Retained Earning)
3-1003 Tambahan Modal Disetor (Additional Paid In Capital)
3-1004 Deviden (Devidend)
3-1005 Prive (Drawing)
3-1006 Ikhtisar Laba Rugi (Income Summary)
4-0000 PENDAPATAN (REVENUE)
4-1100 Penjualan ( Sales)
4-1200 Potongan Penjualan ( Sales Discount)

4-1300 Retur Penjualan dan Pengurangan Harga (Sales Return and


Allowance)
BEBAN POKOK PENJUALAN ( COST OF GOD SOLD)
5-1100 Harga Pokok Barang Dagangan ( Cost of Merchandise Sold)
BEBAN (EXPENSE)
6-1100 Utilities expense
6-1200 Office supplies expense
6-1310 Doubtful debt expense
6-1320 Bad debts expense
6-1400 Spoilage expense
6-1510 Depreciation expense
6-1600 Insurance expense
6-1700 Rent expense
6-1800 Wages and salaries expense
6-190 Advertising expense
6-200 Other operating expense
OTHER REVENUE AND GAINS
8-110 Interest income
8-120 Dividend income
8-130 Gain(loss) on sale stocks
8-140 Freight collected
8-150 Late fees collected

9-0000 BEBAN DAN KERUGIAN LAIN-LAIN( OTHER


EXPENSE AND LOSSES)
9-1100 Beban Bunga ( Interest Expense)
9-1200 Beban Adm. Bank ( Bank Service Charges)
9-1300 Potongan PPh pasal 4 ayat 2 (Income Tax Article 4(2) Expense)
9-1400 Taksiran Pajak Penghasilan (Income Tax Expense)
9-1500 Beban Denda Pembayaran Utang Dagang (Late Fees Expense)

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