10,000 Aktiva 11000 Aktiva Lancar 11100 Kas dan Bank 11101 Kas ditangan 11102 Bank Mandiri 11200 Piutang Usaha 11300 Perlengkapan Laundri 11400 PPn Masukan 12000 Aktiva Tetap 12100 Nilai Buku Bangunan 12101 Bangunan 12102 Akum Penyusutan Bangunan 12200 Nilai Buku Peralatan Laundri 12201 Peralatan Laundri 12202 Akum Penyusutan Peralatan Laundri 20000 Kewajiban 21000 Kewajiban Lancar 21100 Hutang Usaha 21200 PPn Keluaran 22000 Hutang Jangka Panjang 22100 Hutang Bank Mandiri 30000 Ekuitas 31000 Modal MF Yusuf 32000 Prive MF Yusuf 40000 Penghasilan Laundri 50000 Harga Pokok Penjualan 60000 Beban Usaha 60101 Beban Gaji 60102 Beban Sewa Outlet 60103 Beban Perlengkapan Laundri 60104 Beban Penyusutan Peralatan Laundri 60199 Beban Usaha Lainnya 80000 Penghasilan Luar Usaha 81000 Penghasilan Jasa Giro 90000 Beban Luar Usaha 91000 Beban Bunga 92000 Beban Administrasi Bank Istilah Akuntansi Assets Current Assets Cash & Bank Cash On Hand Bank's Mandiri Account Receivables Laundry Supplies VAT in Fixed Asset Building(book value) Building Accumulated Depr. Building Laundry Equipment(book value) Laundry Equipment Accum. Depr. Laundry Equipment Liabilities Current Liabilities Account Payable VAT out Long Term Liabilities Bank Loan Equity MF Yusuf Capital MF Yusuf Withdrawl Laundry Revenue Costs Of Sales Operating Expence Laundry Supplies Expence Depreciation of Laundry Equipment Other Operating Expence Other Revenue Other Expence Interest Expence Administration Expence