Account Name Assets Current Assets Cash in Bank Petty Cash Account Receivable Allowance for Dubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Tax Prepaid Advertising Prepaid Expense PPN Income Prepaid PPN Furnitur and fixture Iinterest Receivable Notes Receivable Marketable securities Supplies Office Supplies Non Current Assets Long Term Investment Investment in Bond Investment in Common Stock Temporary Investment Fixed Assets Equipment at Cost Equipment Accum Dep / Accumulated Depreciation Of Equipment Store Equipment Store Equipment Accum Dep / Accumulated Depreciation Of Store Equipment Office Equipment Office Equipment Accum Dep / Accumulated Depreciation Of Office Equipment Building Building Accum Dep / Accumulated Depreciation Of Building Land Land Accum Dep / Accumulated Depreciation Of Land Machine Machine Accum Dep / Accumulated Depreciation Of Machine Motor Vehicle Motor vehicle Accum Dep /
Artinya Aktiva Aktiva Lancar Kas di Bank Kas Keci Piutang Dagang Penyisihan Kerugian Piutang Persediaan Barang Dagang Perlengkapan Toko Asuransi dibayar dimuka Sewa dibayar dimuka Uang Muka PPh Pasal 25 Iklan dibayar dimuka Biaya diayar dimuka PPN Masukan PPN Dibayar dimuka / Piutang PPN Perabot dan Inventaris Piutang Bunga Piutang wesel Surat-Surat Berharga Perlengkapan Perlengkapan Kantor Aktiva Tidak 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
Gedung Akumulasi Penyusutan Gedung Tanah Akumulasi Penyusutan Tanah Mesin Akumulasi Penyusutan Mesin Kendaraan Akumulasi Penyusutan Kendaraan
4-1100 4-1200 4-1300
Accumulated Depreciation Of Motor Vehicle Vat In (PPN Income) Intangible Fixed Assets Goodwill Franchise Leasing Liabilities Current Liabilities Account Payable Expense Payable Income Tax Payable PPN Payable PPN Outcome (Vat Out) Dividend Payable Bank Payable / Loan From Bank Interest Payable Notes Payable Salaries Payable Tax Payable Accrued Expense Unearned Rent Unearned Revenue 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 Sale Return Sales Return and Allowances
Sales Discount Commosion Income Consignment Income Fare Income Fees Earned Income From Joint Venture Interest Income Other Income Recovery Income Rent Income Purchase
PPN Masukan Aktiva Tak Berwujud Nama Baik Hak Istimewa Hak Sewa Kewajiban (Utang) Utang Lancar Utang Dagang Utang Biaya Utang Pajak Penghasilan (PPh) Utang PPN PPN Keluaran Utang Dividend Utang Bank Utang Bunga Utang Wesel Utang Gaji Utang Pajak Utang Biaya Sewa diterima dimuka Pendapatan diterima dimuka 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
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 Furniture and Fixture 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 Other Expenses and Losses Interest Expense Bank Service Charge Income Tax Expense
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 Lin-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 Penyusuta Peralatan Beban Penyusutan Perabot/Inventaris Beban Penyusutan Mesin Beban Penyusutan Kendaraan Beban Penyusutan Peralatan Kantor Beban Penyusutan Peralatan Toko Beban Angkut Penjualan Pendapatan dan Keuntungan Lainnya Pendapatan Bunga Beban dan Kerugian Lainnya Beban Bunga Beban Adminstrasi Bank Beban Pajak Penghasilan (PPh)
