III.

DAFTAR AKUN

NOMOR NAMA AKUN NAMA AKUN

AKUN (VERSI BAHASA INGGRIS) (VERSI BAHASA INDONESIA)

Current Assets : Aset Lancar:

1-1110 Petty Cash Kas kecil
1-1120 Cash in Bank Kas di bank
1-1130 Marketable Securities Surat Berharga
1-1210 Accounts Receivable Piutang Dagang
1-1220 Allowance for Uncollectile Accounts Cadangan Kerugian Piutang
1-1230 Employee Receivable Piutang Karyawan
1-1310 Merchandise Inventory Persediaan Barang Dagangan
1-1320 Store Supplies Perlengkapan Toko
1-1410 Prepaid Rent Sewa dibayar dimuka
1-1420 Prepaid Insurance Asuransi dibayar dimuka
1-1430 Value Added Tax – In Pajak Pertambahan Nilai Masukan

Investment Investasi:
1-2100 Stock Invesment Investasi Dalam Saham

Fixed Assets : Aset Tetap:

1-3100 Land Tanah
1-3210 Building Gedung
1-3220 Accumulated Depreciation Building Akumulasi Penyusutan Gedung
1-3301 Vehicle at cost Kendaraan
1-3302 Accumulated Depreciation Vehicles Akumulasi Penyusutan Kendaraan
1-3401 Equipment Peralatan
1-3401 Accumulated Depreciation Equipment Akumulasi Penyusutan Peralatan

Current Liabilities : Liabiliti Lancar:

2-1110 Credit Card Hutang Kartu Kredit
2-1210 Accounts Payable Utang Dagang
2-1211 Accruad Expense Utang Biaya
2-1212 Income Tax Payable Utang Pajak Penghasilan (PPh)
2-1213 Value Added Taxes – Out PPN – Keluaran

Long Term Liabilities : Utang Jangka Panjang:

2-2100 Bank BNI 46 Loan Utang Bank BNI 46

Equity : Ekuitas:
3-1000 Common Stock Modal Saham
3-1001 Retained Earning Laba Ditahan
3-1002 Additional Paid In Capital Selisih harga saham
3-1003 Devident Deviden
3-1004 Income Summary Ikhtisar Laba-Rugi

Revenues : Pendapatan Utama:

4-1100 Sales Penjualan Barang Dagangan
4-2100 Freight Collected Pendapatan Angkutan
4-2200 Late Fee Collected Pendapatan Denda
4-2300 Sales Discount Potongan Penjualan
4-2400 Sales Returns Retur Penjualan

Cost Of Goods Sold : Beban Pokok Penjualan:

5-1100 Cost of Goods Sold Beban Pokok Penjualan
5-2000 Freight Paid Beban Angkut Pembelian
5-3000 Purchase Discount Potongan Pembelian

Operating Expenses : Beban Operasi:

6-1100 Wages & Salaries Beban Gaji dan Upah
6-1200 Advertising Expense Beban Iklan
6-1300 Store Promotion Expenses Beban Promosi Toko
6-1400 Utility Expense Beban lain lain
6-1500 Water, Telepon& Electicity expense Beban Telepon, Air dan Listrik
6-2100 Rent Expense Beban Sewa
6-2200 Supplies Expense Beban Perlengkapan
6-2300 Maintenance and Repair Expense Beban Reparasi dan Pemeliharaan
6-2400 Bad Debt Expense Beban Kerugian Piutang
6-2500 Depreciation Expense –Building Beban Penyusutan Gedung
6-2600 Depreciation Expense – Vihicles Beban Penyusutan Kendaraan
6-2700 Depreciation Expenses- Equipment Beban Penyusutan Peralatan
6-2800 Insurance Expense Beban Asuransi
6-2900 Late Fee Expense Beban Denda Keterlambatan

Other Revenues and Expense : Pendapatan/Beban di Luar Usaha

8-1100 Interest Income Pendapatan Bunga
8-1200 Devidend Income Pendapatan Deviden
8-1300 Gain/Loss on Sales Plant Laba Rugi Penjualan Aset Tetap
Aset(Vehicles) (Kendaraan)
8-1400 Gain / Loss on Sales of Marketable Laba Rugi Penjualan Surat Berharga
Securities
9-1100 Interest Expense Beban Bunga
9-1200 Bank Service Charge Beban Administrasi Bank
9-2100 Realize Gain or Loss Laba Rugi Terealisir
9-2200 Unrealize Gain or Loss Laba Rugi Belum Terealisir

Tax: Pajak:
9-3100 Income Tax Expense Pajak Penghasilan Badan