No Akun Nama Akun Saldo Awal Tipe Akun

11110 Cash in Bank 138,060,000 Cash/Bank

11120 Petty Cash 3,000,000 Cash/Bank
11210 Account Receivable Account Receivable
11220 Allowance for Doubtful Debt (3,600,000) Other Current Asset
11310 Merchandise Inventory Inventory
11311 Goods in Transit/Barang terkirim Inventory
11320 Office Supplies 6,800,000 Other Current Asset
11410 Prepaid Rent 1,500,000 Other Current Asset
11420 Prepaid Insurance 4,000,000 Other Current Asset
12100 Stock Invesment 335,000,000 Other Current Asset
13100 Land Fixed Asset
13210 Building at Costs Fixed Asset
13220 Accum. Dep. - Building Accumulated Depreciation
13301 Vehicle at Cost Fixed Asset
13302 Accum. Dep. - Vehicle Accumulated Depreciation
13401 Equipment at Cost Fixed Asset
13420 Accum. Dep. - Equipment Accumulated Depreciation
21110 Credit Card 4,200,000 Other Current Liability
21210 Account Payable Account Payable
21211 Accrued Expense 1,300,000 Other Current Liability
21310 PPN - Outcome 73,700,000 Other Current Liability
21320 PPN - Income 56,100,000 Other Current Asset
21550 Unbilled Goods/Barang belum tertagih Other Current Liability
22100 Bank Mandiri Loan (KUK) 100,000,000 Long Term Liability
31100 Common Stock 790,000,000 Equity
37000 Retained Earnings 53,000,000 Equity
38000 Income Summary Equity
39999 Historical Balancing Equity
41100 Sales of Merchandise 554,500,000 Revenue
42110 Freight Collected 7,500,000 Revenue
42200 Late Fee Collected Revenue
42300 Sales Discount (8,500,000) Revenue
41120 Sales Returns Revenue
51100 Cost of Good Sold 323,440,000 Cost of goods Sold
52000 Freight Paid 1,220,000 Cost of goods Sold
53000 Purchase Discount (1,090,000) Cost of goods Sold
61100 Advertising Expense 14,000,000 Expense
61200 In Store Promotion Expense 8,000,000 Expense
62200 Utilty Expense 7,200,000 Expense
62201 Telephone Expense 5,400,000 Expense
62300 Rent Expense 12,500,000 Expense
62400 Supplies Expense 7,600,000 Expense
62500 Maintenance and Repair Expense 10,000,000 Expense
62600 Bad Debt Expense 2,000,000 Expense
62700 Depreciation Expense Expense
62800 Insurance Expense 6,500,000 Expense
62900 Late Fee Expense Expense
63100 Wages & Salaries Expense 26,500,000 Expense
81000 Interest Income 3,500,000 Other Income
82000 Devidend Income 8,500,000 Other Income
91000 Interest Expense 4,070,000 Other Expense
91100 Bank Service Charge 7,500,000 Other Expense
91200 Income Tax Expense Other Expense
Tanggal
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 FUNGSI UNTUK
Tipe
NOMOR NAMA AKUN MENCATAT MUTASI
Akun
NILAI:
Current Assets :
1-1110 Cash in Bank kas di bank Cash/Bank
1-1120 Petty Cash kas kecil Cash/Bank
Accounts
1-1210 piutang dagang
Receivable Account Receivable
Allowance for penyisihan atas cadangan
1-1220
Doubtful Debt kerugian piutang Account Receivable
Merchandise
1-1310 Persediaan barang dagangan
Inventory Inventory
11311 Goods in Transit Barang Terkirim Inventory
1-1320 Supplies perlengkapan toko Other Current Assets
1-1410 Prepaid Rent Asuransi dibayar dimuka
1-1420 Prepaid Insurance Sewa dibayar dimuka

Investment
Jan-00 Stock Invesment Investasi dalam saham

Fixed Assets :
Jan-00 Land Tanah
Jan-10 Building at cost Gedung
Building
Jan-20 Akum. Peny Gedung
AccumDep
Jan-01 Vehicle at cost Kendaraan

Jan-02 Vehicle Accum Dep akumulasi penyusutan Kendaraan

Jan-01 Equipment Peralatan

Equipment Accum
Jan-02 akumulasi penyusutan Peralatan
Dep

Current Liabilities :
2-1110 Credit Card Kartu Kredit
2-1210 Accounts Payable hutang dagang
2-1211 Accruad Expense hutang biaya

2-1212 Income Tax Payable hutang pajak penghasilan (PPh)

2-1213 PPN Payable hutang PPN

2-1310 PPN Outcome PPN Keluaran
2-1320 PPN Income PPN Masukan
Long Term Liabilities :

Feb-00 Bank Mandiri Loan hutang jangka panjang

Equity :
3-1100 Common Stock modal saham
3-1200 Retained Earning Laba ditahan
3-1300 Income Summary Ikhtisar laba-rugi

Revenues :
Sales of
4-1100 penjualan barang dagangan
merchandise
Apr-00 Freight Collected Pendapatan anggkutan
Apr-00 Late Fee Collected Pendapatan denda
Apr-00 Sales Discount Potongan penjualan

Cost Of Goods Sold :

5-1100 Cost of goods Sold harga pokok penjualan
May-00 Freight Paid beban transportasi pembelian
May-00 Purchase Discount Potongan pembelian

Operating Expenses :
Advertising
6-1100 beban iklan
Expenses
In store promotion
6-1200 Beban promosi toko
oxpenses
Jun-00 Utility expense Beban lain lain
Jun-00 Telepon expense Beban telepon
Jun-00 Rent expense beban sewa
Jun-00 Supplies expense Beban perlengkapan
Maintenance and
Jun-00 Beban reparasi
repair expense
Jun-00 Bad debt expense Beban kerugian piutang
Depreciation
Jun-00 beban depresiasi aktiva tetap (peralatan)
expenses
Jun-00 Insurance expense beban asuransi
Jun-00 Late fee expense Beban denda
Jun-00 Wages & Salaries beban upah dan gaji

Other Revenues and Gains :

8-1000 Interest Income Pendapatan bunga
Aug-00 Deviden income Pendapatan deviden

Other Expenses and Losses :

9-1000 Interest Expense beban bunga
 Bank Service
Sep-00 beban administrasi bank
Charge
Income Tax
Sep-00 beban pajak penghasilan (PPh)
Expense
Gain/loss sales
Sep-00 Laba rugi penjualan Kendaraan
vehicle