Account No.

Account Name Type Dr/Cr Header/ Detail

1-0000 Assets Asset Debit Header
1-1000 Aktiva Lancar Asset Debit Header
1-1101 Kas di tangan Bank Debit Detail
1-1102 Kas belum disetorkan Bank Debit Detail
1-1104 kas pengeluaran gaji Bank Debit Detail
1-1105 Bank ABC Bank Debit Detail
1-1108 Bank Poli Bank Debit Detail
1-1120 Piutang Usaha Bersih Asset Debit Header
1-1201 Piutang Account Receivable Debit Detail
1-1250 Penyisih Piutang Tak Tertagih Other Asset Debit Detail
1-1300 Persediaan Asset Debit Header
1-1301 Persediaan Komputer Other Asset Debit Detail
1-1302 Persediaan elektronik Other Asset Debit Detail
1-1303 Persediaan Furnitur Other Asset Debit Detail
1-1250 Supplies Other Asset Debit Detail
1-1400 Pembayaran dimuka Asset Debit Header
1-1401 Sewa dibayar dimuka Other Asset Debit Detail
1-1402 Asuransi dibayar dimuka Other Asset Debit Detail
1-1403 PPH 25 dibayar dimuka Other Asset Debit Detail
1-2000 Investasi jangka panjang Asset Debit Header
1-2100 Investasi dalam saham-a Other Asset Debit Detail
1-2200 Investasi dalam obligasi-b Other Asset Debit Detail
1-3000 Aktiva Tetap Asset Debit Header
1-3100 Tanah Other Asset Debit Detail
1-3200 Nilai buku gedung Asset Debit Header
1-3201 Gedung Other Asset Debit Detail
1-3202 Akum. Penyusutan gedung Other Asset Debit Detail
1-3300 Nilai buku kendaraan Asset Debit Header
1-3301 Kendaraan Other Asset Debit Detail
1-3302 Akum penyusutan kendaraan Other Asset Debit Detail
1-3400 Nilai buku peralatan Asset Debit Header
1-3401 Peralatan Other Asset Debit Detail
1-3402 Akum. Penyusutan peralatan Other Asset Debit Detail
1-4000 Aktiva tidak berwujud Asset Debit Header
1-4100 Goodwill Other Asset Debit Detail
1-4200 Paten Other Asset Debit Detail

2-0000 Liabilities Liability Credit Header

2-1000 Hutang lancar Liability Credit Header
2-1200 Hutang Usaha (Bersih) Liability Credit Header
2-1201 Hutang Usaha Account Payable Credit Detail
2-1202 Uang muka penjualan Other Liability Credit Detail
2-1300 Hutang PPN Liability Credit Header
2-1301 PPN keluaran Other Liability Credit Detail
2-1302 PPN masukan Other Liability Credit Detail
2-1400 Hutang pajak penghasilan Liability Credit Header
2-1429 Hutang pph pasal 29 Other Liability Credit Detail
2-1500 Hutang lancar lainnya Liability Credit Header
2-1502 Hutang Bunga Other Liability Credit Detail
2-1503 Hutang iklan Other Liability Credit Detail
2-2000 Hutang jangka panjang Liability Credit Header
2-2200 Hutang obligasi (10 tahun) Other Liability Credit Detail
2-2300 Hutang hipotik (tanah) Other Liability Credit Detail

3-0000 Equity Equity Credit Header

3-1000 Modal saham Equity Credit Header
3-1100 Saham biasa 1.000.000 Lbr Equity Credit Detail
3-1200 Saham preferent 10.000 Lbr Equity Credit Detail
3-1300 Agio (Disagio) saham Equity Credit Detail
3-2000 Laba ditahan bersih Equity Credit Header
3-2001 Laba ditahan 2006 Equity Credit Detail
3-2002 Laba ditahan 2007 Equity Credit Detail
3-9000 Laba tahun berjalan Equity Credit Detail

4-0000 Incme Income Credit Header

4-1000 Penjualan Income Credit Header
4-1200 Penjualan Komputer Income Credit Detail
4-1300 Penjualan Furniture Income Credit Detail
4-2000 Pendapatan Jasa Income Credit Header
4-2100 Servis elektronik Income Credit Detail
4-2200 Servis Komputer Income Credit Detail
4-2300 Servis Furniture Income Credit Detail
4-3000 Pendapatan Time billing Income Credit Header
4-3100 Pendapatan photocopy Income Credit Detail
4-3200 Pendapatan Warnet Income Credit Detail
4-3300 Pendapatan Playstation Income Credit Detail
4-4000 Pendapatan Usaha lain Income Credit Header
4-4100 Pendapatan Angktan Income Credit Detail
4-4200 Pendapatan denda Income Credit Detail
4-4300 Potongan penjualan Income Credit Detail
4-4990 Pendapatan usaha lainnya Income Credit Detail

5-0000 Cost of sales Cost of sales Debit Header

5-1000 Harga pokok barang dijual Cost of sales Debit Header
5-1200 HPP komputer Cost of sales Debit Detail
5-1300 HPP Furnitur Cost of sales Debit Detail
5-2000 Biaya angkut pembelian Cost of sales Debit Detail
5-3000 Potongan pembelian Cost of sales Debit Detail

6-0000 Expense Expense Debit Header

6-1000 Beban pemasaran Expense Debit Header
6-1001 Beban iklan Expense Debit Detail
6-1002 Beban enfertaint pemasaran Expense Debit Detail
6-1003 Bebab transportasi pemasaran Expense Debit Detail
6-2000 Beban administrasi & umum Expense Debit Header
6-2001 Beban Listrik Expense Debit Detail
6-2002 Beban Telepon Expense Debit Detail
6-2003 Beban air/pam Expense Debit Detail
6-2004 Beban sewa Expense Debit Detail
6-2005 Beban Perlengkapan Expense Debit Detail
6-2006 Beban reparasi & pemeliharaan Expense Debit Detail
6-2007 Beban piutang tak tertagih Expense Debit Detail
6-2008 Beban penyusutan Expense Debit Detail
6-2009 Beban asuransi Expense Debit Detail
6-2010 Beban denda Expense Debit Detail
6-2999 Beban adm/umum lain-lain Expense Debit Detail
6-3000 Beban gaji & upah Expense Debit Header
6-3001 Beban gaji/upah Expense Debit Detail
6-3002 Tunjangan jabatan Expense Debit Detail
6-3003 Tunjangan hari Raya (THR) Expense Debit Detail
6-3004 Insentif & bonus karyawan Expense Debit Detail
6-3200 Upah tenaga ahli Expense Debit Detail

8-0000 Other Income Other Income Credit Header

8-1000 Pendapatan Bunga Other Income Credit Detail

9-0000 Other Expenses Other Expense Debit Header

9-2000 Beban administrasi bank Other Expense Debit Detail
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