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V.

DAFTAR AKUN

NOMOR AKUN NAMA AKUN NAMA AKUN


(VERSI BAHASA INGGRIS) (VERSI BAHASA INDONESIA)
CURRENT ASSETS: ASET LANCAR:
11110 Petty Cash Kas Kecil
11120 Cash in Bank Kas di bank
11130 Marketable Securities Surat Berharga
11210 Accounts Receivable Piutang Dagang
11220 Allowance For Uncollectile Accounts Cadangan Kerugian Piutang
11230 Employes Receivable Piutang Karyawan
11310 Merchandise Inventory Persediaan Barang Dagangan
11320 Store Supplies Perlengkapan Toko
11410 Prepaid Rent Sewa dibayar dimuka
11420 Prepaid Insurance Asuransi dibayar dimuka
11430 Value Added Tax-in Pajak Pertambahan Nilai Masukan
INVESTMENT: INVESTASI:
12100 Stock Investment Investasi Dalam Saham
FIXED ASSETS: ASET TETAP:
13100 Land Tanah
13210 Building Gedung
13220 Accumulated Depreciation Building Akumulasi Penyusutan Gedung
13301 Vehicle at cost Kendaraan
13302 Accumulated Depreciation Vehicles Akumulasi Penyusutan Kendaraan
13401 Equipment Peralatan
13401 Accumulated Depreciation Equipment Akumulasi Penyusutan peralatan
CURRENT LIABILITIES: LIABILITI LANCAR:
21110 Credit Card Hutang Kartu Kredit
21210 Accounts Payable Utang Dagang
21211 Accruad Expense Utang Biaya
21212 Income Tax Payable Utang Pajak Penghasilan
21213 Value Added Taxes-Out PPN-Keluaran
LONG TERM LIABILITIES: UTANG JANGKA PANJANG:
22100 Bank BNI 46 Loan Utang Bank BNI 46
EQUITY: EKUITAS:
31000 Common Stock Modal Saham
31001 Retained Earning Laba Ditahan
31002 Additional Paid In Capital Selisih harga saham
31003 Devident Deviden
31004 Income Summmary Ikhtisar Laba Rugi
REVENUES: PENDAPATAN UTAMA:
41100 Sales Penjualan Barang Dagangan
42100 Freight Collected Pendapatan Angkutan
42200 Late Fee Collected Pendapatan Denda
42300 Sales Discount Potongan Penjualan
42400 Sales Returns Retur Penjualan
COST OF GOODS SOLD: BEBAN POKOK PENJUALAN:
51100 Cost Of Goods Sold Beban Pokok Penjualan
52000 Freight Paid Beban Angkut Pembelian
53000 Purchase Discount Potongan Pembelian
OPERATING EXPENSES: BEBAN OPERASI:
61100 Wages & Salaries Beban Gaji dan Upah
61200 Advertising Expense Beban Iklan
61300 Store Promotion Expenses Beban Promosi Toko
61400 Utility Expense Beban Lain lain
61500 Water, Telepon & Electicity Expense Beban Telepon, Air dan Listrik
62100 Rent Expense Beban Sewa
62200 Supplies Expense Beban Perlengkapan
62300 Mintenance and Repair Expense Beban Reparasi dan Pemeliharaan
62400 Bad Debt Expense Beban Kerugian Piutang
62500 Depreciation Expense-Building Beban Penyusutan Gedung
62600 Depreciation Expense-Vihicles Beban Penyusutan Kendaraan
62700 Depreciation Expense-Equipment Beban Penyusutan Peralatan
62800 Insurance Expense Beban Asuransi
62900 Late Fee Expense Beban Denda Keterlambatan
OTHER REVENUES AND EXPENSE: PENDAPATAN/BEBAN DI LUAR USAHA
81100 Interest Income Pendapatan Bunga
81200 Devidend Income Pendapatan Deviden
81300 Gain/Loss on Sales Plant Aset(Vehicles) Laba Rugi Penjualan Aset
(kendaraan)
81400 Gain/Loss on Sales of Marketable Securities Laba Rugi Penjualan Surat
Berharga
91100 Interest Expense Beban Bunga
91200 Bank Service Charger Beban Administrasi Bank
92100 Realize Gain or Loss Laba Rugi Telealisir
92200 Unrealize Gain Or Loss Laba Pajak Belum Terealisir
TAX: PAJAK:
93100 Income Tax Expense Pajak Penghasilan Badan