Cash uang kas dibank apa saja?

A/R apakah pembelian bahan ada yang piutang?

Atau mungkin ada pembayaran dimuka?
kepada suppliers yang mana saja ada piutang atau bayar dimuka?
Inventory

Fixed assets Bangunan

kulkas
akumulasi depresiaisi
Account type codesAccount type names
1 Asset
2 Liabilities
3 Equity
4 Sales
5 Expense
6 Other Income
7 Other Expense

setiap ada ide/data baru, buat di sheet baru

ACCOUNT TYPESUB-ACCOUNT TYPEGENERAL LEDGERSUBSIDIARY LEDGER
1
11
1101
1101-001
1102
1102-001
1103
1103-001
1103-002
1104
1105
1105-001
1105-002
1105-003
1105-004
1105-005
1105-006
1105-007
1105-008
1105-009
1105-010
1105-011
1105-012
12
1201
1201-001
1201-002
1201-003
1201-004
1201-005
1201-006
1201-007
1201-008
1201-009
1201-010
1201-011
1201-012
1201-013
1201-014
1201-015
1201-016
1202
1202-001
 1202-002
1202-003
1202-004
1202-005
1202-006
1202-007
1202-008
1202-009
1202-010
1202-011
1202-012
1202-013
1202-014
1202-015
1202-016
2
21
2101
2101-001
2101-002
2101-003
2101-004
2102
2102-001
2102-002
2102-003
2102-004
2102-005
2102-006
2102-007
22
2201
2201-001
2201-002
2201-003
2201-004
2201-005
3
31
3101
3101-002
4
41
4101
4101-001
 4101-002

4102
4102-001
4102-002

5
51
5101
5101-001
5101-002
5101-003
5101-004
5101-005
5101-006
5101-007
5101-008
5101-009
5101-010
5101-011
5101-012
5101-013
5101-014
5101-015
5101-016
5102
5102-001
5102-002
5102-003
5102-004
5102-005
5103
5103-001
5103-002
5103-003
5103-004
5103-005
5103-006
5103-007
5104
5104-001
6
61
 6101
6101-001
62
6201
6202
6202-001
6203
6203-001
6204
6204-001
6204-004
7
71
7101
7101-001
8
81 O
8101
 KETERANGAN
Asset
Current asset
Petty cash
Petty cash
Cash on Hand
Cash on Hand
Cash ini banks
Cash ini banks-BNI
Cash ini banks-BRI
Account Receivable-Trade
Inventori

Cartons
Labels
Factory Supplies
Office Supplies Inventory
Spare Parts and Accessories
Chemicals
Diesel
Spices and Ingredients
Finished Goods
Fishmeal
Fresh/Frozen Tuna
Fixed Assets
Fixed Assets
Fixed Asset - Building and Improvement
Fixed Asset - Cold Storage Building
Fixed Asset - Cold Storage Machinery
Fixed Asset - Container Yard
Fixed Asset - Deepwell and Water System
Fixed Asset - Furniture and Equipment
Fixed Asset - Ice Plant
Fixed Asset - Laboratory Equipment
Fixed Asset- Leaseholds Improvements
Fixed Asset- Office Furniture and Equipment
Fixed Asset - Pier
Fixed Asset - Plant Machinery and Equipment
Fixed Asset - Power Supply
Fixed Asset - Freezer
Fixed Asset - Tanah
Fixed Asset - Land and Improvement
Accumulated Depreciation
Accumulated Depreciation - Building and Improvement
Accumulated Depreciation - Cold Storage Building
Accumulated Depreciation - cold Storage Machinery
Accumulated Depreciation - Container Yard
Accumulated Depreciation - Deepwell and Water System
Accumulated Depreciation - furniture and equipment
Accumulated Depreciation - ice plant
Accumulated Depreciation - laboratory equipment
Accumulated depreciation - leaseholds imrpvement
Accumulated Depreciation - Office Furniture and Equipment
Accumulated Depreciation - Pier
Accumulated Depreciation - Plant Machinery and equipment
Accumulated Depreciation - Power Supply
Accumulated Depreciation - freezer
Accumulated Depreciation - land
Accumulated Depreciation - land and improvement
Liabilities
Current Liabilities
Accounts Payable
Accounts Payable - Trade
Retention Payable
Income Tax Payable
Short-term Loans
Accrued Expense
Accrued Expense
Accrued Interest on Loans
Accrued Meal Allowances
Accrued THR
Accrued Payroll- Casual Employees
Unclaimed Wages
Accrued Compensation Benefits
Long-term Liabilities
Other Payable
Witholding Tax Payable - PPH 21
Witholding Tax Payable - PPH 23
Witholding Tax Payable - PPH 25
Witholding Tax Payable - PPH 26
Witholding Tax Payable - PPH Final
Equity
Stockholder's Equity
Contributed capital
Retained Earnings
Revenue
Sales
First Sales
Paket Nasi Mujair Bakar
Paket Nasi Mujair Goreng
Paket Nasi Mujair Woku

Other Sales
Cemilan

Cost Of Goods Sold

Cost of Goods Sold
Raw Material
Ikan Mujair
Sayur Kangkung
Dus Pembukus Makanan
Sabut/Serat Kelapa (Gonofu)
Minyak Kelapa
Lemon Ikan
Garam
Minyak Tanah
Gas LPG
Remaph-Rempah
Plastik Besar
Plastik Sedang
Plastik Kecil
Plastik untuk ikan woku

Direct Labor
THR
Basic
Meal Allowances
Other Employee Benefits
Transportation Allowances
Factory Overhead
indirect Labor - THR
indirect Labor - Basic
indirect Labor - Meal Allowances
indirect Labor - Other Allowances
indirect Labor - Other Employee Benefits
indirect Labor - Overtime
indirect Labor - Transportation Allowance
Freight-in
Freight
Selling Expense
Selling Expense
Misscelaneous Selling Expense
Transportation Cost
Administrative Expense
Officer's and Office Salaries
Tax And Insurance
Insurance
Depreciation and Amortization Expense
Amortization expense
Misscelaneous General Expense
Light, Water and Power
Repairs and Maintenance
Other Income
Other Revenue and Gain
Interest Revenue
Prepaid Income Tax
Other Expenses
Other Expenses and Losses
Interest Expense
 *Account yang bisa saja ada dalam akun perusahan

marketable securities (Current Asset)

Cash on hand

1. kalau perusahan tidak ada other expenses dan other income, apa perlu tetap dimasukan ke COA?
2. kalau usaha ini pada dasarnya menjual makanan berat tapi mereka juga menjual cemilan lain-lain (kacang, m
apakah pendapatan itu akan termasuk sales atau other income?

*Cari tau SEMUA barang2/makanan2 apa saja yang dijual! (INVENTORY)

(for mam)ada yang di coa "Building and improvement", itu maksudnya apa mam? Apa beda kalau hanya Buildin
term Liabilities
sayur apa ada supplier sendiri atau beli sekaligus bersama rempah2?

Pemakaian per hari berapa liter? Sistem supplynya bagaimana? Apakah ada takaran tertentu pada setiap kali m
Tabung yang digunakan berapa kg? Dan 1 tabung biasa bertahan sampai berapa hari? Apa ada supplier khusus?
(For mam) apa dpe rempah-rempah harus dipisahkan setiap bagiannya? Seperti cabe , bawang putih, Jahe dll.?
Pembelian plastik dan dus biasanya berapa pack dalam berapa hari?

apa ada gaji tambahan/THR untuk pekerja pd hari raya mereka?

Biasanya mereka bekerja berapa jam/hari?
apa mereka mendapatkan uang makanan?
Bonus Rp.15000/pekerja setiap kali penjualan melebihi 350dus
apa mereka diberikan uang transportasi?
 (for mam)biasanya kalau ditempat makan yang jadi officenya dibagian apa?

apa ada asuransi untuk para pekerja?

Revenue and Gain

ses and Losses

alam akun perusahan

asukan ke COA?
cemilan lain-lain (kacang, minuman botol, rokok dll)

pa beda kalau hanya Building?

tertentu pada setiap kali membakar ikan? Siapa yg menakarnya pada saat membakar ikan?
supplier khusus?
e , bawang putih, Jahe dll.?
 SUGGESTION OF CHART OF ACCOUNT
RM. TERAPUNG
ACCOUNT TYPE
SUB-ACCOUNT TYPE
GENERAL LEDGERSUBSIDIARY LEDGER
1
11
1101
1101-01
1102
1102-01
1103
1103-01
1103-02
1104
1105
1105-01
1105-02
1105-03
1105-04
1105-05
1105-06
1105-07
1105-08
1105-09
1105-10
1105-11
1105-12
1105-13
1105-14
1105-15
1105-16
1105-17
1105-18
1105-19
1105-20
1105-21
1105-22
1106
1106-01
12
1201
1201-01
 1201-02
1201-03
1201-04
1201-05
1202
1202-01
1202-02
1202-03
1202-04
2
21
2101
2101-01
2101-02
2101-03
2101-04
2101-05
2101-06
3
31
3101
3101-01

4
41
4101
4101-001
4101-002
4101-003
4101-004
4101-005
4101-006
4101-007
4101-008
4101-009
4101-010
4101-011
4101-012
4101-013
4101-014
4101-015
4101-016
4101-017
 4101-018
4101-019
4101-020
4101-021
4101-022
5
51
5101
5101-01
5102
5102-01
5102-02
5102-03
5102-04
6
61
6101
6101-01
62
6201
6201-01
6201-02
6201-03
6202
6202-01
6202-02
6203
6203-01
7
71
7101
7101-01
8
81
8101
8101-01
F CHART OF ACCOUNT
TERAPUNG
ACCOUNT NAME
Asset
Current asset
Petty cash
Petty cash
Cash on Hand
Cash on Hand
Cash ini banks
Cash ini banks-BNI
Cash ini banks-BRI
Account Receivable-Trade
Food and Beverage Inventory Nanti liat di menu
Paket Mujair Bakar/Goreng - Kecil
Paket Mujair Bakar/Goreng - Sedang
Paket Mujair Bakar/Goreng - Besar
Paket Mujair Kuah Asang/Woku Blanga - Kecil
Paket Mujair Kuah Asang/Woku Blanga - Sedang
Paket Mujair Kuah Asang/Woku Blanga - Besar
Paket Mujair Woku-Woka
Paket Ikan Mas Bakar/Goreng/Woku - Kecil
Paket Ikan Mas Bakar/Goreng/Woku - Sedang
Paket Ikan Mas Bakar/Goreng/Woku - Besar
Jus Alvokat
Jus Sirsak
Teh Manis/Tawar
Es Teh Manis
Nutrisari
Kopi Hitam
Jeruk Nipis
Jeruk Murni
Floridina
Teh Javana
Iso Plus
Air Mineral
Supplies
Supplies Plastik Besar
Fixed Assets Plastik Sedang
Property, Plant and Equipment Plastik Kecil
Building Plastik untuk ikan woku
Equipment
Furniture
Freezer
Land
Accumulated Depreciation
Accumulated Depreciation - Building
Accumulated Depreciation - Equipment
Accumulated Depreciation - Furniture
Accumulated Depreciation - Freezer
Liabilities
Current Liabilities
Accounts Payable
Accounts Payable
Accrued Expense Payable
Salaries and Wages Payable
THR
Compensation Benefits Payable
Income Tax Payable
Equity
Owner's Equity
Owner's Equity
Mrs Vonny, Capital
Income Summary
Revenue
Sales
Sales
Paket Mujair Bakar/Goreng - Kecil Nanti liat di menu
Paket Mujair Bakar/Goreng - Sedang
Paket Mujair Bakar/Goreng - Besar
Paket Mujair Kuah Asang/Woku Blanga - Kecil
Paket Mujair Kuah Asang/Woku Blanga - Sedang
Paket Mujair Kuah Asang/Woku Blanga - Besar
Paket Mujair Woku-Woka
Paket Ikan Mas Bakar/Goreng/Woku - Kecil
Paket Ikan Mas Bakar/Goreng/Woku - Sedang
Paket Ikan Mas Bakar/Goreng/Woku - Besar
Jus Alvokat
Jus Sirsak
Teh Manis/Tawar
Es Teh Manis
Nutrisari
Kopi Hitam
Jeruk Nipis
Jeruk Murni
Floridina
Teh Javana
Iso Plus
Air Mineral
Cost Of Goods Sold
Cost of Goods Sold
Raw Material Ikan Mujair
Raw Materials Sayur Kangkung
Direct Labor
THR
Salaries and Wages Expense
Meal
Other Employee Benefits
Selling Expense
Selling Expense
Advertising Expense
Advertising Expense
Administrative Expense
Depreciation Expense
Depreciation Expense - Building
Depreciation Expense - Furniture and Equipment
Depreciation Expense - Frezeer
Utilities Expense
Utilities Expense - PAM
Utilities Expense - PLN
Supplies Expense
Supplies Expense
Other Income
Other Revenue and Gain
Income from Consignment
Income from Consignment
Other Expenses
Other Expenses and Losses
Taxes Expense
Income Tax Expense
ntuk ikan woku