ACCOUNT NUMBER ACCOUNT NAME

HEADER
10000 ASSETS H
ASSET
11000 CURRENT ASSETS H
11100 CASH IN BANK
11200 PETTY CASH
11300 ACCOUNT RECEIVABLE
DAGANG
11400 ALLOWANCE FOR DOUBTFUL DEBT
CADANGAN KERUGIAN PIUTANG
11500 MERCHANDISE INVENTORY
AN BARANG DAGANG
11600 STORE SUPPLIES
O
11700 PREPAID INSURANCE
DIBAYAR DIMUKA
11800 PREPAID RENT
UKA
11900 PREPAID TAX
25
11910 PPN INCOME
11920 PREPAID PPN
12000 FIXED ASSETS
H
12100 EQUIPMENT AT COST
12110 EQUIPMENT ACCUM DEP
UTAN PERALATAN
20000 LIABILITIES
H
21000 CURRENT LIABILITIES
H
PENDEK
21100 ACCOUNT PAYABLE
21200 EXPENSE PAYABLE
21300 INCOME TAX PAYABLE
JAK PENGHASILAN(PPh)
21400 PPN PAYABLE
21500 DIVIDEND PAYABLE
VIDEND
21600 PPN OUTCOME
22000 LONG TERM LIABILITIES H
PANJANG
22100 BANK BCA LOAN
JANG
30000 EQUITY
EQUITY
31100 CAPITAL STOCK
31200 DIVIDEND
31300 INCOME SUMMARY
40000 INCOME H
INCOME
41100 SALES
INCOME
41200 SALES RETURN
50000 COST OF GOOD SOLD
H
UALAN
51100 COST OF GOOD SOLD
UALAN
51200 FREIGHT PAID
LIAN
60000 EXPENSE H
EXPENSE
61000 ADVERTISING EXPENSE
61100 TELEPHONE&ELECTRICITY EXPENSE
N LISTRIK
61200 STORE SUPPLIES EXPENSE
61300 BAD DEBT EXPENSE
AN PIUTANG

BALANCE
ASSET
ASSET
BANK
BANK

ACCOUNT TYPE

KETERANGAN

ASSET LANCAR
KAS
KAS KECIL
ACCOUNTS RECEIVABLE

PIUTANG

ACCOUNTS RECEIVABLE
OTHER CURRENT ASSET
OTHER CURRENT ASSET

PERSEDIA

PERLENGKAPAN TOK

OTHER CURRENT ASSET

ASURANSI

OTHER CURRENT ASSET

SEWA DIBAYAR DIM

OTHER CURRENT ASSET

UANG MUKA PPH Ps

OTHER CURRENT ASSET

OTHER CURRENT ASSET
ASSET ASSET TETAP
OTHER ASSET
OTHER ASSET

PPN MASUKAN
PIUTANG PPN
PERALATAN
AKUMULASI PENYUS

LIABILITY
LIABILITAS
LIABILITY
KEWAJIBAN JANGKA
ACCOUNT PAYABLE UTANG DAGANG
OTHER CURRENT LIABILITY UTANG BEBAN
OTHER CURRENT LIABILITY UTANG PA
OTHER CURRENT LIABILITY UTANG PPN
OTHER CURRENT LIABILITY UTANG DI
OTHER CURRENT LIABILITY PAJAK KELUARAN
LIABILITY
KEWAJIBAN JANGKA
LONG TERM LIABILITY

UTANG JANGKA PAN

EKUITAS
EQUITY MODAL SAHAM
EQUITY DIVIDEN
EQUITY IKHTISAR LABA-RUGI
PENDAPATAN
PENJUALAN BARANG DAGANGAN
INCOME RETUR PENJUALAN
COST OF SALES HARGA POKOK PENJ
COST OF SALES
COST OF SALES

HARGA POKOK PENJ

BEBAN TRANSPORTASI PEMBE

BEBAN
EXPENSE BEBAN IKLAN
EXPENSE BEBAN TELEPON DA
EXPENSE BEBAN PERLENGKAPAN TOKO
EXPENSE BEBAN KERUGIAN PENGHAPUS

61400 DEPRECIATION EXPENSE

TETAP
61500 INSURANCE EXPENSE
61600 RENT EXPENSE
61700 WAGES&SALARIES
61800 OTHER OPERATING EXPENSE
NYA
80000 OTHER INCOME
H
81100 INTEREST REVENUE
90000 OTHER EXPENSE H
91100 INTEREST EXPENSE
91200 BANK SERVICE CHARGE
SI BANK
91300 INCOME TAX EXPENSE
HASILAN(PPh)

EXPENSE BEBAN DEPRESIASI AKTIVA

EXPENSE BEBAN ASURANSI
EXPENSE BEBAN SEWA TOKO
EXPENSE BEBAN UPAH&GAJI
EXPENSE BEBAN-BEBAN OPERASI LAIN
OTHER INCOME
PENDAPATAN DILUAR USAHA
OTHER INCOME
PENDAPATAN BUNGA
OTHER EXPENSE BEBAN DILUAR USAHA
OTHER EXPENSE BEBAN BUNGA
OTHER EXPENSE BEBAN ADMINISTRA
OTHER EXPENSE

BEBAN PAJAK PENG