Kode Akun Perkiraan Akun Penjelasan Penjelasan

1 Assets aktiva

Current Assets Aktiva LancarCash Kas dan Setara kas

1.1.2. Account Receivable Pitutang Dagang1.1.3. Allowances for Doubtful Cadangan Piutang Tak tertagih1.1.4. Notes Receivable Wesel tagih1.1.5. Revenue Receivable

1.1.6. Raw Material Inventory Persediaan Bahan Baku1.1.7. Work In Process Inventory Persediaan Dalam Proses1.1.8. Finished Goods Inventory Persediaan Barang Jadi1.1.9. Helper Inventory Persediaan Barang Pembantu1.1.10. Supplies Persediaan Lain-lain1.1.11. Prepaid Expenses Biaya Dibayar Dimuka1.2. Fixed Assets Aktiva Tetap1.2.1. Equipment Perlengkapan1.2.2. Acc. Depre. Equipment Akum. Penyusutan Perlengkapan1.2.3. Vehicle Kendaraan1.2.4. Acc. Depre. Vehicle Akum. Penyusutan Kendaraan1.2.5. Machine Mesin1.2.6. Acc. Depre. Machine Akum. Penyusutan Mesin1.2.7. Building Bangunan1.2.8. Acc. Depre. Building Akum. Penyusutan Bangunan1.2.9. Land Tanah2 Liabilities

2.1. Current Liabilities

2.1.1. Account Payable

2.1.2. Notes Payable

2.1.3 Expenses Payable

2.1.4 Unearned Revenues

2.2. Long Term Liabikities

2.2.1 Bank Loan

3 Owner’s Equity

3.1.1 Capital

3.1.2. Prive

4 Sales

4.1.1. Sales

4.1.2. Sales Returns and Allowances

4.1.3. Sales Discounts

5 Purchase

5.1.1 Purchase

5.1.2 Freight In

5.1.3 Purchase Returns and Allowances

1.1.    

1.1.1. 

5.1.4. Purchase Discounts

6 Expenses

6.1. Sales Expenses

6.1.1 Advertising Expense

6.1.2. Sales Salaries Expense

6.1.3. Store Supplies Expense

6.1.4. Depre. Store Equipment Expense

6.1.5. Freight out

6.1.6. dll

6.2. Adm. & General Expenses

6.2.1. Office Salaries Expense

6.2.2. Office Supplies Expense

6.2.3. Depre. Office Equipment Expense

6.2.4. Rent Expense

6.2.5. Insurance Expense

6.2.6. Depre. Building Expense

6.2.7. Depre. Vehicle Expense

6.2.8. dll

7 Other

7.1 Other Revenue

7.1.1. Semua pend. diluar usaha

7.2. Other Expenses

7.2.1 Semua biaya diluar usaha

7.3.1 Income Tax