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    Chart of Account: PT Mars Printama Shakti

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    Fanta Faqod
    This document provides a chart of accounts for a company called PT Mars Printama Shakti. It lists various account codes and names classified as assets, liabilities, equity, revenues, expenses, and other categories in Indonesian.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    Chart of Account: PT Mars Printama Shakti

    Uploaded by

    Fanta Faqod
    98 views3 pages
    This document provides a chart of accounts for a company called PT Mars Printama Shakti. It lists various account codes and names classified as assets, liabilities, equity, revenues, expenses, and other categories in Indonesian.

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    COA

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    This document provides a chart of accounts for a company called PT Mars Printama Shakti. It lists various account codes and names classified as assets, liabilities, equity, revenues, expenses, and other categories in Indonesian.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    98 views3 pages

    Chart of Account: PT Mars Printama Shakti

    Uploaded by

    Fanta Faqod
    This document provides a chart of accounts for a company called PT Mars Printama Shakti. It lists various account codes and names classified as assets, liabilities, equity, revenues, expenses, and other categories in Indonesian.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    You are on page 1of 3

    00.

    04 19 Maret, 2020

    PT MARS PRINTAMA SHAKTI


    Chart of Account

    Clasification Account Code Account Name Alias Name

    Harta
    Kas
    110-10 Kas Kecil Petty Cash
    110-20 Kas Cash in Hand
    Bank
    120-10 Bank Bank
    Piutang Usaha
    130-10 Piutang Usaha Account Receivable
    Piutang Lain
    139-10 Piutang Giro Post-dated Receivable
    139-20 Piutang Karyawan Employee Receivable
    139-90 Piutang Lain Other Receivable
    139-99 Cadangan Kerugian Piutang Allowance For Doubtful Accounts
    Persediaan Barang
    140-10 Persediaan Bahan Baku Raw Materials
    140-20 Persediaan Bahan Penolong Factory Supplies
    140-30 Persediaan Barang Dalam Proses Work In Process
    140-40 Persediaan Produk Jadi Finished Good
    Persediaan Lain
    149-10 Persediaan Yang Belum Dibebankan Inventories Have Not Been Charged
    Uang Muka Dibayar
    151-10 Uang Muka Pembelian Purchase Advance
    151-30 Uang Muka Pembelian Harta Tetap Advances For Purchases Of Fixed Assets
    Pajak Dibayar Dimuka
    152-11 PPN Masukan Prepaid Tax # VAT
    152-12 PPh 21 Dibayar Dimuka Prepaid Tax Article 21
    152-13 PPh 22 Dibayar Dimuka Prepaid Tax Article 22
    152-14 PPh 23 Dibayar Dimuka Prepaid Tax Article 23
    152-15 PPh 24 Dibayar Dimuka Prepaid Tax Article 24
    152-16 PPh 25 Dibayar Dimuka Prepaid Tax Article 25
    152-17 PPh 26 Dibayar Dimuka Prepaid Tax Article 26
    152-18 PPh Ps 4 Ayat 2 Dibayar Dimuka Prepaid Tax Article 4 Sub 2
    Biaya Dibayar Dimuka
    153-10 Sewa Dibayar di Muka Prepaid Rent
    153-20 Asuransi Dibayar di Muka Prepaid Insurance
    153-90 Biaya Dibayar di Muka Lain Other Prepaid Expense
    Investasi Jangka Panjang
    160-10 Investasi Saham Stock Investment
    Harta Tetap Berwujud
    170-10 Tanah Land
    170-20 Bangunan Building
    170-30 Mesin & Peralatan Machinery & Equipment
    170-40 Kendaraan Vehicle
    170-90 Harta Lain Other Assets

    Page Number : 1
    00.04 19 Maret, 2020

    Clasification Account Code Account Name Alias Name

    Akumulasi Penyusutan Harta Tetap


    171-20 Akumulasi Penyusutan Bangunan Accumulated Depreciation Of Building
    171-30 Akumulasi Penyusutan Mesin & Peralatan Accumulated Depreciation Of Machinery
    & Equipment
    171-40 Akumulasi Penyusutan Kendaraan Accumulated Depreciation Of Vehicle
    171-90 Akumulasi Penyusutan Harta Lain Accumulated Depreciation Of Other
    Assets
    Harta Tetap Tidak Berwujud
    180-10 Hak Merek Trademark
    180-20 Hak Cipta Copyright
    180-30 Good Will Goodwill
    Kewajiban
    Utang Usaha
    210-10 Utang Usaha Account Payable
    Utang Lain
    219-10 Utang Usaha Yang Belum Ditagih Unbilled Payable
    219-20 Utang Konsinyasi Consignment Payable
    219-30 Utang Giro Post-dated Payable
    219-40 Utang Gaji & Upah Salaries and Wages Payable
    219-50 Utang Komisi Penjualan Sales Commission Payable
    Uang Muka Diterima
    221-10 Uang Muka Penjualan Cutomer Deposit
    Utang Pajak
    230-11 PPN Keluaran Tax Payable # VAT
    230-12 Utang PPh 21 Tax Payable Article 21
    230-13 Utang PPh 22 Tax Payable Article 22
    230-14 Utang PPh 23 Tax Payable Article 23
    230-15 Utang PPh 24 Tax Payable Article 24
    230-16 Utang PPh 25 Tax Payable Article 25
    230-17 Utang PPh 26 Tax Payable Article 26
    230-18 Utang PPh Ps 4 Ayat 2 Tax Payable Article 4 Sub 2
    Utang Jangka Panjang
    250-10 Utang Bank Bank Loans
    250-20 Utang Pembiayaan Finance Lease Liabilities
    Modal
    Modal
    310-10 Modal Disetor Paid-In Capital
    310-20 Saham Biasa Common Stock
    Laba
    320-10 Laba ditahan Retained Earnings
    320-20 Laba Tahun Berjalan Current Year Earnings
    320-99 Historical Balancing Historical Balancing
    Pendapatan
    Pendapatan Usaha
    410-10 Penjualan Produk Jadi Sales
    410-40 Potongan Penjualan Sales Discount
    Pendapatan Lain

    Page Number : 2
    00.04 19 Maret, 2020

    Clasification Account Code Account Name Alias Name

    Pendapatan
    Pendapatan Lain
    490-10 Pendapatan Lain Other Revenues
    Beban Atas Pendapatan
    Beban atas Pendapatan
    510-10 Harga Pokok Penjualan Cost of Goods Sold
    510-40 Penyesuaian Persediaan Inventory Adjustments
    510-50 Beban Pengiriman Freight Expenses
    510-60 Potongan Pembelian Purchase Discount
    Beban Operasional
    Beban Pemasaran Dan Penjualan
    610-10 Beban Iklan & Promosi Advertising and Promotion Expenses
    610-20 Beban Komisi Penjualan Sales Commission Expenses
    610-30 Beban Piutang Tak Tertagih Bad Debts Expenses
    Beban Administrasi Dan Umum
    620-10 Beban Gaji & Upah Wages and Salaries Expenses
    620-20 Beban Staff Ahli & Perizinan Professional and Legal Fees
    620-31 Beban Sewa Kantor Rent Expenses
    620-32 Beban Listrik Electricity Expenses
    620-33 Beban Air Water Expenses
    620-34 Beban Telepon Communication Expenses
    620-35 Beban Internet Internet Expenses
    620-40 Beban Perlengkapan Supplies Expenses
    Beban Operasional Lain
    690-10 Beban Lain Other Expenses
    Beban Non Operasional
    Beban Penyusutan
    710-20 Beban Penyusutan Bangunan Depreciation Of Building
    710-30 Beban Penyusutan Mesin & Peralatan Depreciation Of Machinery & Equipment
    710-40 Beban Penyusutan Kendaraan Depreciation Of Vehicle
    710-90 Beban Penyusutan Harta Lain Depreciation Of Other Assets
    Pendapatan Lain
    Pendapatan Luar Usaha
    810-10 Laba (Rugi) Selisih Kurs Gain (Loss) on Foreign Exchange Rate
    810-20 Laba (Rugi) Penjualan Harta Tetap Gain (Loss) on Sales Of Fixed Assets
    Beban Lain
    Beban Luar Usaha
    910-11 Beban Bunga Bank Bank Interest
    910-12 Beban Jasa Bank Bank Administration
    Beban Pajak
    990-10 Beban Pajak Penghasilan Income Tax Expense

    Page Number : 3

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