Nama
Dan Nomor Akun Dalam Perusahaan Jasa
|
Kode
Akun
|
Perkiraan
Akun
|
|
110
|
Harta lancar
|
|
111
|
Kas
|
|
112
|
Piutang usaha
|
|
113
|
Perlengkapan
|
|
114
|
Surat-Surat berharga
|
|
115
|
Iklan dibayar dimuka
|
|
116
|
Sewa dibayar dimuka
|
|
120
|
Harta tetap
|
|
121
|
Tanah
|
|
122
|
Peralatan
|
|
123
|
Akumulasi penyusutan peralatan
|
|
124
|
Gedung
|
|
125
|
Akumulasi penyusutan gedung
|
|
130
|
Investasi jangka panjang
|
|
131
|
Investasi dalam saham
|
|
132
|
Investasi dalam obligasi
|
|
140
|
Harta tidak berwujud
|
|
141
|
Goodwill
|
|
142
|
Hak paten
|
|
143
|
Hak cipta
|
|
144
|
Hak merek
|
|
200
|
Utang
|
|
210
|
Utang jangka pendek/lancer
|
|
211
|
Utang usaha
|
|
212
|
Utang gaji
|
|
213
|
Utang pajak
|
|
214
|
Utang bunga
|
|
215
|
Asuransi diterima dimuka
|
|
216
|
Sewa diterima dimuka
|
|
220
|
Utang jangka panjang
|
|
221
|
Utang obligasi
|
|
222
|
Utang hipotik
|
|
300
|
Modal
|
|
311
|
Modal pemilik
|
|
312
|
Prive pemilik
|
|
400
|
Pendapatan
|
|
411
|
Pendapatan jasa/usaha
|
|
412
|
Pendapatan lain-lain
|
|
500
|
Beban-beban
|
|
511
|
Beban gaji
|
|
512
|
Beban air, listrik, dan telepon
|
|
513
|
Beban pajak
|
|
514
|
Beban bunga
|
Nama
Dan Nomor Akun Dalam Perusahaan Dagang
|
Kode
Akun
|
Perkiraan
Akun
|
|
101
|
Kas
|
|
102
|
Persediaan Barang Dagang
|
|
103
|
Piutang Usaha
|
|
104
|
Penyisihan Piutang Usaha
|
|
105
|
Wesel Tagih
|
|
106
|
Perlengkapan
|
|
107
|
Iklan Dibayar Dimuka
|
|
108
|
Sewa Dibayar Dimuka
|
|
109
|
Asuransi Dibayar Dimuka
|
|
111
|
Peralatan
|
|
112
|
Akumulasi Penyusutan Peralatan
|
|
113
|
Kendaraan
|
|
114
|
Akumulasi Penyusutan Peralatanan Kendaraan
|
|
115
|
Gedung
|
|
116
|
Akumulasi Penyusutan Gedung
|
|
201
|
Utang Usaha/Dagang
|
|
202
|
Utang Wesel
|
|
203
|
Utang Gaji
|
|
204
|
Utang Pajak Penghasilan
|
|
205
|
Utang Hipotek
|
|
206
|
Utang Obligasi
|
|
300
|
Modal/Ekuitas
|
|
301
|
Prive
|
|
400
|
Penjualan
|
|
401
|
Retur Penjualan
|
|
402
|
Potongan Penjualan
|
|
500
|
Pembelian
|
|
501
|
Beban Angkut Pembelian
|
|
502
|
Potongan Pembelian
|
|
600
|
Beban Gaji Toko
|
|
601
|
Beban Gaji Kantor
|
|
602
|
Beban Sewa Gedung
|
|
603
|
Beban Asuransi
|
|
604
|
Beban Penyesuaian Piutang
|
|
605
|
Beban Perlengkapan Kantor
|
|
606
|
Beban Perlengkapan Toko
|
|
607
|
Beban Iklan
|
|
608
|
Beban Penyusutan Peralatan
|
|
609
|
Beban Penyusutan Gedung
|
|
610
|
Beban Bunga
|
|
611
|
Beban Listrik Dan Telepon
|
|
612
|
Beban Administrasi Dan Umum
|
|
611
|
Beban Lain-Lain
|
Nama
Dan Nomor Akun Dalam Perusahaan Manufaktur
|
Kode Akun
|
Perkiraan Akun
|
Kode Akun
|
Perkiraan Akun
|
|
1.
|
Assets
|
3.1.2.
|
Prive
|
|
1.1.
|
Current Assets
|
4.
|
Sales
|
|
1.1.1.
|
Cash
|
4.1.1.
|
Sales
|
|
1.1.2.
|
Account Receivable
|
4.1.2.
|
Sales Returns and Allowances
|
|
1.1.3.
|
Allowances for Doubtful
|
4.1.3.
|
Sales Discounts
|
|
1.1.4.
|
Notes Receivable
|
5.
|
Purchase
|
|
1.1.5.
|
Revenue Receivable
|
5.1.1
|
Purchase
|
|
1.1.6.
|
Raw Material Inventory
|
5.1.2
|
Freight In
|
|
1.1.7.
|
Work In Process Inventory
|
5.1.3
|
Purchase Returns and Allowances
|
|
1.1.8.
|
Finished Goods Inventory
|
5.1.4.
|
Purchase Discounts
|
|
1.1.9.
|
Helper Inventory
|
6.
|
Expenses
|
|
1.1.10.
|
Supplies
|
6.1.
|
Sales Expenses
|
|
1.1.11.
|
Prepaid Expenses
|
6.1.1
|
Advertising Expense
|
|
1.2.
|
Fixed Assets
|
6.1.2.
|
Sales Salaries Expense
|
|
1.2.1.
|
Equipment
|
6.1.3.
|
Store Supplies Expense
|
|
1.2.2.
|
Acc. Depre. Equipment
|
6.1.4.
|
Depre. Store Equipment Expense
|
|
1.2.3.
|
Vehicle
|
6.1.5.
|
Freight out
|
|
1.2.4.
|
Acc. Depre. Vehicle
|
6.1.6.
|
dll
|
|
1.2.5.
|
Machine
|
6.2.
|
Adm. & General Expenses
|
|
1.2.6.
|
Acc. Depre. Machine
|
6.2.1.
|
Office Salaries Expense
|
|
1.2.7.
|
Building
|
6.2.2.
|
Office Supplies Expense
|
|
1.2.8.
|
Acc. Depre. Building
|
6.2.3.
|
Depre. Office Equipment Expense
|
|
1.2.9.
|
Land
|
6.2.4.
|
Rent Expense
|
|
2.
|
Liabilities
|
6.2.5.
|
Insurance Expense
|
|
2.1.
|
Current Liabilities
|
6.2.6.
|
Depre. Building Expense
|
|
2.1.1.
|
Account Payable
|
6.2.7.
|
Depre. Vehicle Expense
|
|
2.1.2.
|
Notes Payable
|
6.2.8.
|
dll
|
|
2.1.3
|
Expenses Payable
|
7.
|
Other
|
|
2.1.4
|
Unearned Revenues
|
7.1
|
Other Revenue
|
|
2.2.
|
Long Term Liabikities
|
7.1.1.
|
Semua pend. diluar usaha
|
|
2.2.1
|
Bank Loan
|
7.2.
|
Other Expenses
|
|
3.
|
Owner’s Equity
|
7.2.1
|
Semua biaya diluar usaha
|
|
3.1.1
|
Capital
|
7.3.1
|
Income Tax
|
Yuwan Saputra
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