Cash in Bank Petty Cash Account Receivable Allowance for Dubtful Debt Merchandise Inventory Inventor y Supplies Store Supplies Office Supplies Prepaid Insurance Prepaid Rent Prepaid Tax Prepaid Advertising Prepaid Expense Interest Receivable Receivable Notes Receivable Receivable Marketable securities Non Current Assets Assets Long Term Investment Investment Investment Investment in Bond Investment in Common Stock Temporary Investment Investment Fixed Assets Equipment at Cost Accumulated Accumulated Depreciation Depreciation Of Equipment Store Equipment Accumulated Accumulated Depreciation Depreciation Of Store Equipment Office Equipment Accumulated Depreciation Of Office Equipment Building Accumulated Accumulated Depreciation Depreciation Of Building Land Accumulated Depreciation Of Land Machine Accumulated Depreciation Of Machine Motor Vehicle Accumulated Accumulated Depreciation Of Motor Vehicle Vat In Intangible Fixed Assets Goodwill Franchise Leasing
Kas di Bank Kas Kecil Piutang Dagang Penyisihan Kerugian Piutang Persediaan Barang Dagang Perlengkapan Perlengkapan Perlengkapan Perlengkapan Toko Perlengkapan Perlengkapan Kantor Asuransi dibayar dimuka Sewa dibayar dimuka Uang Muka PPh Pasal 25 Iklan dibayar dimuka Biaya diayar dimuka Piutang Bunga Piutang wesel Surat-Surat Berharga Aktiva Tidak Lancar Lancar Investasi Jangka Panjang Investasi dalam Obligasi Investasi dalam Saham Investasi Jangka Pendek Aktiva Tetap Peralatan Akumulasi Penyusutan Peralatan Peralatan Toko Akumulasi Penyusutan Peralatan Toko Peralatan Kantor Akumulasi Penyusutan Peralatan Kantor Gedung Akumulasi Penyusutan Gedung Tanah Akumulasi Penyusutan Tanah Mesin Akumulasi Penyusutan Mesin Kendaraan Akumulasi Penyusutan Kendaraan PPN Masukan Aktiva Tak Berwujud Nama Baik Hak Istimewa Hak Sewa
Account Payable Expense Payable Income Tax Payable PPN Payable Dividend Payable Bank Payable / Loan From Bank Interest Payable Notes Payable Salaries Payable Tax Payable Accrued Expense Unearned Rent Unearned Revenue VAT Out Long Term Liabilites Bank BCA Loan Bond Payable Mortgage Payable Equity Paid Up Capital Capital Stock Devidend Prive Income Summary Common Stock Preferred Stock Retained Earning Revenue
Sales Discount Commosion Income Consignment Income Fare Income Fees Earned Income From Joint Venture Interest Income Other Income Recovery Income Rent Income Purchase Purchase Return Purchase Discount Expenses
Kewajiban (Utang) Utang Lancar
Utang Dagang Utang Biaya Utang Pajak Penghasilan (PPh) Utang PPN Utang Dividend Utang Bank Utang Bunga Utang Wesel Utang Gaji Utang Pajak Utang Biaya Sewa diterima dimuka Pendapatan diterima dimuka PPN Keluaran Utang Jangka Panjang Utang Jangka Panjang Utang Obligasi Utang Hipotek Modal Setoran Modal Modal Saham Pengambilan Saham Pengambilan Pribadi Ikhtisar Laba Rugi Saham Saham Prefern/Istimewa Laba di Tahan Pendapatan
Penjualan Retur Penjualan Pengambilan Penjualan dan Pengurangan Harga Potongan Penjualan Pendapatan dari Komisi Pendapatan dari Konsinyasi Pendapatan dari Angkutan Honor Pendapatan dari Usaha Patungan Pendapatan Bunga Pendapatan Lain-Lain Pendapatan diterima Kembali Pendapatan Bunga Pembelian Retur Pembelian Potongan Pembelian Beban
Harga Pokok Penjualan Harga Pokok Penjualan Beban Angkut Pembelian Beban Operasional Beban Iklan Beban Telepon dan Listrik Beban Perlengkapan Toko Beban Kerugian Piutang Beban Penyusutan Harta Beban Asuransi Beban Sewa Beban Upah dan Gaji Beban Operasi Lain-Lain Beban Gaji Kantor Beban Gaji Toko Beban Gaji Bagian Penjualan Beban Perlengkapan Beban Perlengkapan Kantor Beban Administrasi Beban Rupa-Rupa Beban Kendaraan Beban Prasarana Beban Penyusutan Gedung Beban Penyusutan Peralatan Beban Penyusutan Mesin Beban Penyusutan Kendaraan
5-3100
Cost Of Good Sold Cost Of Good Sold Freight Paid / Freight In Operating Expenses Advertising Expense Telephone and Electreicity Expense Store Supplies Expense Bad Debt Expense Depreciation Expense Insuance Expense Rent Expense Wages and Salaries Expense Other Operating Expense Office Salaries Expense Store Salaries Expense Salesmen Saleries Expense Supplies Expense Office Supplies Expense Administrative Expense Miscelanious Expense Motor Vehicle Expense Utilities Expense Depreciation Expense Of Building Depreciation Expense Of Equipment Depreciation Expense Of Machine Depreciation Expense Of Motor Vehicle Depreciation Expense Of Office Equipment Depreciation Expense Of Store Equipment Freight Out Other Revenues and Gains Interest Revenue
5-3200 5-3300 5-3910
Other Expenses and Losses Interest Expense Bank Service Charge Income Tax Expense
Beban dan Kerugian Lainnya Beban Bunga Beban Adminstrasi Bank Beban Pajak Penghasilan (PPh)
