NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT
1-1100 Cash in Bank Kas d Bank
1-1200 Petty Cash Kas Kecil
1-1300 Accounts Receivable Piutang Dagang
1-1400 Allowance for Doubtful Penyisihan atau cadangan kerugian
1-1500 Merchandise Inventory Persediaan barang dagangan
1-1600 Store Supplies Perlengkapan Toko
1-1700 Prepaid Insurance Asuransi dibayar dimuka
1-1800 Prepaid Rent Sewa dibayar dimuka
1-1900 Prepaid Tax Uang muka PPh Ps 25
1-1910 PPN Income PPN Masukan
1-2100 Equipment at Cost Peralatan
1-2110 Equipmnt Accum Dep Akumulasi penyusutan peralatan
2-1100 Accounts Payable Hutang dagang
2-1200 Expense Payable Hutang Biaya
2-1300 Income Tax Payable Hutang pajak penghasilan (PPH)
2-1400 PPN Payable Hutang PPN
2-1500 PPn Outcome PPn Keluaran
2-2100 Bank Micky Loan Utang jangka Panjang
3-1100 Capital Stock Modal paham
3-1200 Dividend Dividen
3-1300 Income Summary Ikhtisar Laba-rugi
3-1400 Retained earning Laba ditahan
4-1100 Sales Penualan barang dagangan
4-1200 Sales Retur Retur Penjualan
5-1100 Cost Of goods Sold Harga Pokok Penjualan
5-1200 Freight Paid Beban transportasi pembelian
6-1000 Advertising Expense Beban Iklan
6-1100 Telephone & Eletricity Beban Telephone dan listrik
6-1200 Store Supplier Expense Beban Perlengkapan Toko
6-1300 Bad Debts Expenses Beban kerugian penghapusan
6-1400 Depreciation Expense Beban depresiasi aktiva tetap
6-1500 Insurance expense Beban ansuransi
6-1600 Rent expense Beban sewa toko
6-1700 Wages & salaries Beban upah dan gaji
6-1800 Other Operating expense Beban Operasi lainnya
8-1100 Interest Revenue Pendapatan bunga
9-1100 Interest expense Beban Bunga
9-1200 Bank service Charge Beban administrasi bank
9-1300 Income Tax Expense Beban pajak penghasilan (PPh)
NOMOR NAMA AKUN
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-1910 PPN Income
1-2100 Equipment at Cost
1-2110 Equipmnt Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPn Outcome
2-2100 Bank Micky Loan
3-1100 Capital Stock
3-1200 Dividend
3-1300 Income Summary
3-1400 Retained earning
4-1100 Sales
4-1200 Sales Retur
5-1100 Cost Of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expense
6-1100 Telephone & Eletricity
6-1200 Store Supplier Expense
6-1300 Bad Debts Expenses
6-1400 Depreciation Expense
6-1500 Insurance expense
6-1600 Rent expense
6-1700 Wages & salaries
6-1800 Other Operating expense
8-1100 Interest Revenue
9-1100 Interest expense
9-1200 Bank service Charge
9-1300 Income Tax Expense
