(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