COA PT.

TOPSCO STEEL UTAMA

1. Penjualan Petty Cash - IDR

Penjualan - PLATE (Topsco) Permata IDR 007-01-608-658
2. Beban Pokok Penjualan Mandiri USD 163-00-0122513-8
Pembelian Bahan Baku - PLATE PT. KRAKATAU POSCO (Topsco) Mandiri IDR 163-00-0122515-3
Beban pabrik - Tambahan Material Oksigen (Topsco) Transitory Account
Beban pabrik - Listrik ＆ Air (Topsco) Account Receivable IDR
Beban pabrik - Bahan Bakar (Topsco) Employee Receivable
Beban Pabrik - Gaji Staf Lokal(Topsco) Shareholder Receivables
Beban pabrik - BPJS Ketenagakerjaan (JKK＆JKM) (Topsco) Deposit
FOH - Sparepart, Alat ＆ Perlengkapan (Topsco) Advance Payment Plate
Beban Pabrik - Seragam (Topsco) Advance Payment to supplie
Beban Pabrik - Kebutuhan Pabrik (Topsco) Warehouse/Office Rental
Beban Pabrik - Perbaikan Bangunan (Topsco) Korean House Rental
Beban pabrik - Instalasi (Topsco) Value Added Tax - In
Beban pabrik - Pengiriman dan Pengangkutan (Topsco) Tax Compensation
Beban pabrik - Makanan (Topsco) Inventory Add Material - LPG
Beban pabrik - BPJS TK -JHT (Topsco) Inventory
Beban pabrik - Asuransi Kesehatan BPJS (Topsco) Building Improvements
Beban pabrik - Sewa Kendaraan (Topsco) Tools and Equipment
Beban pabrik - Sewa Alat(Topsco) Machine
Beban pabrik - Amortisasi Sewa Gudang (Topsco) Accumulated Depreciation - Tools and Equipment
Beban Pabrik - Penyusutan Peralatan(Topsco) Accumulated Depreciation - Machine
Beban Pabrik - Penyusutan Mesin(Topsco) Office Furniture ＆ Equipment
Beban pabrik - Tambahan Material LPG (Topsco) Accumulated Depreciation - Office Furniture
3. Laba Kotor Account Payable IDR
4. Biaya Umum dan Administrasi Account Payable USD
Biaya Gaji Staf Lokal Kantor (Topsco) Others Payable
Biaya Gaji Tenaga Asing Kantor (Topsco) Short Term loan-Shareholders
GA - BPJS Ketenagakerjaan (JKK＆JKM Allowance) (Topsco) Tax Payable Art. 21
GA - BPJS TK -JHT (Topsco) Tax Payable VAT Out
GA - Asuransi Kesehatan BPJS (Topsco) Tax Payable Art. 23
GA - Beban Olahraga (Topsco) Tax Payable Final Art. 4 (2)
GA - Biaya Pajak (Topsco) Accrued Salary
Pesangon (Topsco) BPJS Employment payable
GA - Perjalanan Bisnis (Topsco) BPJS Health Insurance (
GA - Biaya Entertaintment (Topsco) Accrued Interest - MIN HYUNKI
GA - Telekomunikasion (Topsco) Accrued Interest - ROYALEES HOLDING PTE. LTD
GA - Listrik ＆ Air (Topsco) Accrued Interest - Youngshin Venture Capital CO
GA - Penyusutan Peralatan Kantor ＆ Perlengkapan Kantor (Topsco) Accrued Interest - PT. Medison Jaya Raya
GA - Sewa Kendaraan (Topsco) Accrued Payable - TOPSCO, Co. Ltd.
GA - Sewa Alat(Topsco) Advance From Customer
GA - Sewa Rumah (Topsco) Payable to Royalees Holdings Pte. Ltd
GA - Perbaikan Bangunan (Topsco) Payable to Mr. Min Hyunki
 GA - Perbaikan alat dan mesin (Topsco) Payable to Youngshin Venture Capital
GA - Pemeliharaan kendaraan (Topsco) Payable to PT.Medison
GA - Kendaraan Operasi / Transportasi (Topsco) PT. MEDISON JAYA RAYA
GA - Operasional Pegemudi (Topsco) ROYALEES HOLDING Pte. Ltd
GA - Biaya ATK (Topsco) MIN HYUNKI peralihan saham
GA - Biaya Konsultan (Topsco) JANG DONG HO
MKT - Biaya Komisi (Topsco) PARK YOUNG KUG
GA - Biaya Konsumsi Karyawan (Topsco) RETAINED EARNINGS
GA -Biaya Persediaan dapur (Topsco) SALES - PLATE (Topsco)
GA - Medis (Topsco) Purchase Material PLATE PT. KRAKATAU POSCO
GA - Biaya Perizinan (Topsco) Add Material Oxygen (
GA - Sumbangan (Topsco) Electricity ＆ Water Supply (Topsco)
GA - Keamanan (Topsco) Fuel and Grease Exp - Fuel (
Biaya lainnya (Topsco) Local Salaries
5. Laba Operasi FOH - BPJS Employment (JKK＆JKM)
6. Laba Non-Operasi FOH - Sparepart, Tools ＆ Equipment
Pendapatan bunga IDR (Topsco) FOH - Uniform
Pendapatan Lainnya (Topsco) FOH - Factory Supplies
7. Biaya ＆ Kerugian Lainnya FOH - Building Maintenance
Biaya Administrasi Bank (Topsco) FOH - Installation
Beban Bunga (Topsco) FOH - Shipping and Freight
Pajak Bunga IDR (Topsco) FOH - Meals (
Keuntungan/Kerugian Selisih Kurs Yang Sudah Direalisasi (Topsco) BPJS Employment (JHT)
Keuntungan/Kerugian Selisih Kurs Yang Belum Direalisasi (Topsco) FOH - BPJS Health Insurance
PT Topsco/FOH - Vehicle Rent
FOH - Tools Rent
FOH - Warehouse Rental Amortization
Tools and Equipment Depreciation
FOH - Machine Depreciation
FOH - Add Material LPG
GA - Local Salaries
GA - Expat Salaries
BPJS Employment (JKK＆JKM Allowance)
GA - BPJS Employment (JHT)
GA - BPJS Health Insurance
GA - Sport Expense
GA - Tax Expense
Severance Pay
GA - Travelling ＆ Business Trip
GA - Entertaintment
GA - Telecomunication
GA - Electricity ＆ Water
GA - Office Furniture ＆ Equipment Depreciation
GA - Vehicle Rent
GA - Tools Rent
GA - House Rent
GA - Building Maintenance
GA - Tools and Machine Maintenance
GA - Vehicle Maintenance
GA - Vehicle Operational/Tranportation
GA - Driver Operational
GA - Stationaries
GA - Profesional Service Fee
MKT-Commission Fee
GA - Office Consumption
GA - Kitchen Supplies
GA - Medical
GA - Local Permit/Legal
GA - Donation
GA - Security
Other Expense
Bank Administration
Interest Income IDR
Other Income
Interest Expenses
Interest Tax IDR
Realize Gain or Loss Foreign Exchange
Unrealize Gain or Loss Foreign Exchange

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 Pembayaran di muka

persedian tambahan

ation - Tools and Equipment

ation - Machine

ation - Office Furniture ＆ Equipment

pemegang saham

Saldo yang masih harus dibayar

bunga yang masih harus dibayar

YALEES HOLDING PTE. LTD
ngshin Venture Capital CO
Medison Jaya Raya
PSCO, Co. Ltd.

oldings Pte. Ltd

Venture Capital

peralihan saham

ATE PT. KRAKATAU POSCO

upply (Topsco)

nt (JKK＆JKM)
s ＆ Equipment

biaya overhead pabrik

tal Amortization
Depreciation

K＆JKM Allowance)

pesangon

＆ Equipment Depreciation
ne Maintenance

nal/Tranportation

oreign Exchange keuntungan atau kerugian selisih kurs yang terealisasi

Foreign Exchange keuntungan atau kerugian selisih kurs yang belum terealisasi