Chart Of Account (Daftar Akun)

CHART OF ACCOUNT (Daftar Akun)

ACCOUNT NAME	NAMA AKUN
Current Assets :	Aktiva Lancar :
-Cash in Bank	-Kas di Bank
-Petty Cash	-Kas Kecil
-Account Receivable	-Piutang
-Notes Receveible	-Wesel Tagih
- Allowance for Doubtful Debt	-Cadangan Kerugian Piutang
-Merchandise Inventory	-Persediaan Barang Dagang
-Store Supplies	-Perlengkapan Toko
-Office Supplies	-Perlengkapan Kantor
-Prepaid Rent	-Sewa dibayar dimuka
-Prepaid Advertising	-Iklan dibayar dimuka
-Prepaid Insurance	-Asuransi dibayar dimuka
-Prepaid Tax	-Pajak dibayar dimuka
Fixed Assets :	Aktiva Tetap :
-Equipment	-Peralatan
-Accumulation Depresiation Of Equipment	-Akumulasi Penyusutan Peralatan
-Vehicle	-Kendaraan
- Accumulation Depresiation Of  Vehicle	-Akumulasi Penyusutan Kendaraan
-Build	-Gedung
- Accumulation Depresiation Of  Build	-Akumulasi Penyusutan Gedung
-Land	-Tanah
Other Assets :	Harta lain-lain :
-Good Will	-Jasa Nama Baik
-Other Assets	-Hak Cipta/Paten
-Pra Operation Expense	-Biaya pra-Operasi
-Inventori In Transit	-Persediaan Dalam Perjalanan
-Contraction In Progress	-Bangunan Dalam Proses
Current Liabilities :	Hutang Lancar :
-Account Payable	-Hutang
-Notes Payable	-Wesel Bayar
-Expense Payable	-Beban Hutang
-Vat Out	-Pajak Keluaran
-Vat in	-Pajak Masukan
-PPN Payable	-Utang PPN
Long  Term  Liabilities :	Utang Jangka Panjang :
-Owner Loans	-Hutang Pemegang Saham
-Bank Loan	-Utang Bank Jangka Panjang
Accoun Peyable Trade :	Hutang Usaha :
-Bea & Cukai	-Bea & Cukai
-Capital Loan	-Kredit Modal Kerja
-Deposit Loans	-Hutang Deposit
-Customer Deposit	-Uang Muka Penjualan
Equity :	Modal
-Capital Stock	-Modal Usaha
-Withdrawal	-Pengambilan Uang Pribadi
-Income Summary	-Ikhtisar Laba-Rugi
-Retained Earning	-Laba ditahan
-Deviden	-Pembagian modal Saham
Revenue :	Pendapatan :
-Sales	-Penjualan
-Sales Return	-Retur Penjualan
-Service Revenue	-Pendapatan Jasa
-Rent Revenue	-Pendapatan Sewa
-Sales Discount	-Potongan Harga Penjualan
COGS :	Harga Pokok Penjualan :
-Purchase	-Pembelian
-Purchase Return	-Retur Pembelian
-Freight in	-Beban Angkut Pembelian
-Purchase Discount	-Diskon Pembelian
Operating Expense :	Beban Operasi :
-Advertising Expense	-Beban Iklan
-Telphone & Electric Expense	-Beban Telepon & Listrik
-Store Supplies Expense	-Beban Perlengkapan Toko
-Office Supplies Expense	-Beban Perlengkapan Kantor
-Bad Debt Expense	-B. Kerugian Penghapusan Piutang
-Depresiation Expense of  Equipment	-Beban Penyusutan Peralatan
-Depresiation Expense of  Vehicle	-Beban Penyusutan Kendaraan
- Depresiation Expense of  Build	-Beban Penyusutan Gedung
-Donation Expense	-Sumbangan
-Insurance Expense	-Beban Asuransi
-Rent Expense	-Beban Sewa
-Wages & Saleries Expense	-Beban Upah & Gaji
-Other Operating Expense	-Beban Operasi Lain-lain
Other Revenue & Gians :	Pendapatan Lain-lain :
-Interest Revenue	-Pendapatan Bunga
-Interest Deposit	-Pendapatan Bunga Deposito
-Other Income	-Pendapatan Lainnya
Other Expense & Losses :	Beban Lain-lain & Pengeluaran :
-Interest Expense	-Beban Bunga
-Bank Service Charge	-Beban Administrasi Bank
-Income Tax Expense	-Beban Pajak Penghasilan
-Interest Loan	-Bunga Pinjaman
-Interest Taxed	-Pajak Bunga