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  • Asset-Liability-Equity Breakdown

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    tarissa sa
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    This document lists various types of assets, liabilities, equity, income, and expenses for accounting purposes. It includes current assets like cash, accounts receivable, inventory, and prepaid expenses. Fixed assets include property, equipment, vehicles, and accumulated depreciation. Intangible assets include patents and trademarks. Current liabilities comprise accounts payable, accrued expenses, notes payable, deferred revenue and long term debt. Equity sections include owner's equity, retained earnings, paid-in capital and capital adjustments. Income consists of revenue from sales, services, and operations. Expenses cover cost of goods sold, sales, administration and general costs.

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    Nama Akun Akuntansi

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    This document lists various types of assets, liabilities, equity, income, and expenses for accounting purposes. It includes current assets like cash, accounts receivable, inventory, and prepaid expenses. Fixed assets include property, equipment, vehicles, and accumulated depreciation. Intangible assets include patents and trademarks. Current liabilities comprise accounts payable, accrued expenses, notes payable, deferred revenue and long term debt. Equity sections include owner's equity, retained earnings, paid-in capital and capital adjustments. Income consists of revenue from sales, services, and operations. Expenses cover cost of goods sold, sales, administration and general costs.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    31 views4 pages

    Asset-Liability-Equity Breakdown

    Uploaded by

    tarissa sa
    This document lists various types of assets, liabilities, equity, income, and expenses for accounting purposes. It includes current assets like cash, accounts receivable, inventory, and prepaid expenses. Fixed assets include property, equipment, vehicles, and accumulated depreciation. Intangible assets include patents and trademarks. Current liabilities comprise accounts payable, accrued expenses, notes payable, deferred revenue and long term debt. Equity sections include owner's equity, retained earnings, paid-in capital and capital adjustments. Income consists of revenue from sales, services, and operations. Expenses cover cost of goods sold, sales, administration and general costs.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 4

    1 Aktiva (Asset)

    A.Aktiva lancar (Current assets)

    1.Kas (Cash)
    2.Deposito bank (Time deposit)
    3.Surat berharga/efek (Marketable securities)
    4.Piutang usaha (Acoount payable)
    5.Piutang wesel/Wesel tagih (Notes receivable)
    6.Persediaan barang Dagangan (Merchandise inventory)
    7.Perlengkapan kantor (Office supplies)
    8.Perlengkapan toko (Store supplies)
    9.Beban dibayar dimuka (Prepaid expenses)
    10.Piutang pendapatan (Accured revenues)
    11.Kas di tangan (Cash on Hand)
    12.Kas di bank (Cash in Bank)
    13.Kas kecil (Petty Cash)
    14.Wesel tagih/Piutang Wesel (Notes Receivable)
    15.Piutang dagang (Account Receivable)
    16.cadangan kerugian Piutang (Allowance for Doubtful Debt)
    17.Perlengkapan (Supplies)
    18.Persediaan bahan baku (Material Inventory)
    19.Persediaan barang dalam proses (Work in Process Inventory)
    20.Persediaan barang jadi (FinishedGoods Inventory)
    21.Iklan dibayar dimuka (Prepaid Advertising)
    22.Bunga dibayar dimuka (Prepaid Interest)
    23.Asuransi dibayar dimuka (Prepaid Insurance)
    24.Sewa dibayar dimuka (Prepaid Rent)
    25.Gaji Dibayar Dimuka (Prepaid Salaries)
    26.Pajak Dibayar Dimuka (Prepaid Tax)

    B. Aktiva Tetap (Fixed/Plants Assets)

    1. Peralatan kantor (Office Equipment) 


    2. Alat pengangkut  (Delivery Equipment)
    3. Gedung (Building)
    4. Akumulasi penyusutan gedung (Accumulated Depreciation of Building)
    5. Hak paten (Human Right)
    6. Hak cipta (Idea competence)
    7. Peralatan toko (Equipment Store)
    8. Tanah (Land)
    9. Mesin (Machinery)
    10. Merek dagang (Trade Mark)
    11. Peralatan (Equipment)
    12.Akumulasi penyusutan peralatan (Accumulated Depreciation of Equipment)
    C.Aktiva tetap Tidak Berwujud (Intengible Assets)

    1. Hak patent (Patent)


    2. Hak cipta (Copy right)
    3. Merk dagang (Trade mark)
    4. Goodwill (Goodwill)

    1. Pasiva (Liabilities)
    A. Pasiva Jangka Pendek (Current Liabilities)

    1. Hutang wesel (Wesel Bayar)


    2. Hutang dagang (Account Payable)
    3. Hutang gaji (salary payable)
    4. Hutang pajak (Tax payable)
    5. Penghasilan yang ditangguhkan (Defferd revenve)
    6. Hutang Biaya (Accured Expenses)
    7. Penyusutan (Depreciantion)
    8. Pendapatan yang diterima dimuka (Unearned Reverve)
    9. Kewajiban yang masih harus dipenuhi (Acenals Payable)
    10. Hutang Dividen (Devidend Payable)
    11. Hutang bank (Bank payable)
    12. Hutang beban (Expense payable)
    13. Wasel bayar (Notes payable)
    14. Sewa diterima dimuka ( Deffered rent)
    15. Pendapatan dibayar dimuka (Deffered revenue)

    B. Jangka Panjang (Long Term Liabilies)

    1. Hutang Hipotik  (Mortgage Payable)


    2. Hutang Obligasi (Band Payable) 
    3. Hutang Bank (Bank Loan) 
    4. Hutang Pinjaman Jangka Panjang (Long Term Liabilities) 
    5. Wesel Tagih 
    6. Hutang kepada pemegang saham (Holding company)
    7. Kredit Investasi (Long Term Loan)
    8. Hutang Suberdinesi (Suberdinated Loan)
    9. Hutang dalam rangka sewa dana (Payable Leasme)
    10. Hutang Sewa Jangka panjang (Long term lent Liabilities)
    2. Ekuitas (Equity)
    1. Prive (Withdrawls/Drawing)
    2. Saldo Penyeimbang (Historical Balancing)
    3. Ikhtisar L/R (Income Summary)
    4. Laba tahun berjalan (Retairned earning)
    5. Modal pemilik (Owner’s Equity Account)
    6. Penarikan modal (Owner’s Withdrawals)
    7. Pendapatan (Revenue Account )
    8. Beban (Expense Account) 
    9. Modal Setoran ( Paid-in/Contributed Capital )
    10.Laba Ditahan (Retained Earnings)
    11.Penyesuaian modal belum terealisasi (unrealized capital adjustment).

    3. Pendapatan (Income/Revenue)
    1. Pendapatan jasa (Fees eared/Serice revenue)
    2. Penjualan (Sales)
    3. Retur penjualan dan penguranagn harga (Sales return and Allowance)
    4. Potongan penjualan (Sales discount)
    5. Pendapatan Operasional
    6. Pendapatan Non Operasional

    4. Beban (Expense)
    a. Harga Pokok Penjualan (Cost of good sold)

    1. Pembeli (Purchase)
    2. Beban Angkut Pembelian (Freight in)
    3. Retur pembelian dan pengurangan harga (Purchase return and allowance)
    4. Potongan pembelian (Purchase discount)

    B. Beban Penjualan

    1. Beban iklan (Advertising Expense)


    2. Beban gaji (Sale Salaries Expense)
    3. Beban Angkut penjualan (Freight Out)
    4. Beban perlengkapan toko (Store Supplies Expense)
    5. Beban penyusutan gedung (Depreciation Expense of Building)
    6. Beban sewa toko (Rent Store Expense)
    7. Beban kerugian piutang tak tertagih (Bad Debtt)
    C. Beban Administrasi dan Umum (Administration Expense)

    1. Beban gaji bagian kantor (Office Salaries Expense)


    2. Beban asuransi (Insurance Expense)
    3. Beban listrik,air,dan telepon (Utilities Expense)
    4. Beban perlengkapan kantor (Office Supplies Expense)

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