Nama-Nama Akun dalam bahasa Inggris beserta artinya

Assets Harta
Current Assets Harta Lancar
 Cash In Bank Kas di Bank
Petty Cash Kas Kecil
Account Receivable Piutang Dagang
Allowance For Doubtful Debt Penyisihan Kerugian Piutang
Furniture And Fixture Perabot & Inventaris
Interest Receivable Piutang Bunga
Notes Receivable Piutang Wesel
Merchandise Inventory Persediaan Barang Dagangan
Marketable Securities Surat-Surat Berharga
Supplies Perlengkapan
Store Supplies Perlengkapan Toko
Office Supplies Perlengkapan Kantor
Prepaid Advertising Iklan Dibayar Dimuka
Prepaid Expense Biaya Dibayar Dimuka
Prepaid Insurance Ansuransi Dibayar Dimuka
Prepaid Rent Sewa Dibayar Dimuka
Long Term Investment Investasi Jangka Panjang
Investment In Bond Investasi Dalam Obligasi
Investment In Common Stock Investasi Dalam Saham
Temporary Investment Investasi Jangka Pendek
 Fixed Assets Harta Tetap
 Equipment Peralatan
Acumulated depreciation of equipment Akumulasi Penyusutan Peralatan
Store Equipment Peralatan Toko
Acumulated depreciation of store equipment Akumulasi Penyusutan Peralatan Toko
Office Equipment Peralatan Kantor
Acumulated depreciation of office equipment Akumulasi Penyusutan Peralatan Kantor
Building Gedung
Acumulated depreciation of building Akumulasi Penyusutan Gedung
Land Tanah
Acumulated depreciation of land Akumulasi Penyusutan Tanah
Machine Mesin
Acumulated depreciation of machine Akumulasi Penyusutan Mesin
Motor Vehicle Kendaraan
Acumulated depreciation of motor vehicle Akumulasi Penyusutan Kendaraan
Vat In PPN Masukan
 Intangible Fixed Assets Harta Tidak Berwujud
 Goodwill Nama Baik
Franchise Hak Istimewa
Leasing Hak Sewa
 Liabilities Kewajiban
 Account Payable Hutang Dagang
Bank Payable / Loan From Bank Hutang Bank
Bond Payable Hutang Obligasi
Interest Payable Hutang Bunga
Mortgage Payable Hutang Hipotek
Notes Payable Hutang Wesel
Salaries Payable Hutang Gaji
Tax Payable Hutang Pajak
Accrued Expense Hutang Biaya
Unearned Rent Sewa Diterima Dimuka
Unearned Revenue Pendapatan Diterima Dimuka
Vat Out PPN Keluaran

 Equity Modal
 Paid Up Capital Setoran Modal
Prive Pengambilan Pribadi
Drawing Pengambilan Pribadi
Devidend Pengambilan Saham
Income Summary Ikhtisar Laba Rugi
Common Stock Saham
Preferred Stock Saham Preferen / Istimewa
Retained Earning Laba Di Tahan

 Revenue Pendapatan
 Sales Penjualan
Sales Return Pengembalian Penjualan
Sales Discount Potongan Penjualan
Commosion Income Pendapatan Dari Komisi
Consignment Income Pendapatan Dari Konsinyasi
Fare Income Pendapatan Dari Angkutan
Fees Earned Honor
Income From Joint Venture Pendapatan Dari Usaha Petungan
Interest Income Pendapatan Bunga
Other Income Pendapatan Lain-Lain
Recovery Income Pendapatan Diterima Kembali
Rent Income Pendapatan Sewa
Purchase Pembelian
Purchase Return Pengembalian Pembelian
Purchase Discount Potongan Pembelian
Cost Of Goods Sold Harga Pokok Penjualan

 Expense Biaya
 Advertising Expense  Biaya Iklan
Telephone & Electeicity Expense Biaya Telepon dan Listrik
Store Supplies Expense Biaya Perlengkapan Toko
Bad Debt Expense Biaya Kerugian Piutang
Depreciation Expense Biaya Penyusutan Harta
Insurance Expense Biaya Asuransi
Rent Expense Biaya Sewa
Wages & Salaries Expense Biaya Upah dan gaji
Other Operating Expense Biaya Operasi Lainnya
Office Salaries Expense Biaya Gaji Kantor
Store Salaries Expense Biaya Gaji Toko
Salesmen Salaries Expense Biaya Gaji Bagian Penjualan
Supplies Expense Biaya Perlengkapan Toko
Office Supplies Expense Biaya Perlengkapan Kantor
Administrative Expense Biaya Administrasi
Interest Expense Biaya Bunga
Miscellanious Expense Biaya Rupa-Rupa
Motor Vehicle Expense Biaya Kendaraan
Utilities Expense Biaya Prasarana
Bank Service Charge Biaya Administrasi Bank
Income Tax Expense Biaya Pajak Penghasilan
Depreciation Expense Of Building Biaya Penyusutan Gedung
Depreciation Expense Of Equipment Biaya penyusutan Peralatan
Depreciation Expense Of Furniture And Fixture Biaya Penyusutan Perabot/Inventaris
Depreciation Expense Of Machine Biaya Penyusutan Mesin
Depreciation Expense Of Motor Vehicle Biaya Penyusutan Kendaraan
Depreciation Expense Of Office Equipment Biaya Penyusutan Peralatan Kantor
Depreciation Expense Of Store Equipment Biaya Penyusutan Peralatan Toko
Freight In Ongkos Angkut Pembelian
Freight Out Ongkos Angkut Penjualan

Nama dan Nomor Akun

Nama Dan Nomor Akun Dalam Perusahaan Jasa
Kode Akun Perkiraan Akun

110 Harta lancar

111 Kas
112 Piutang usaha
113 Perlengkapan
114 Surat-Surat berharga
115 Iklan dibayar dimuka
116 Sewa dibayar dimuka
120 Harta tetap
121 Tanah
122 Peralatan
123 Akumulasi penyusutan peralatan
124 Gedung
125 Akumulasi penyusutan gedung
130 Investasi jangka panjang
131 Investasi dalam saham
132 Investasi dalam obligasi
140 Harta tidak berwujud
141 Goodwill
142 Hak paten
143 Hak cipta
144 Hak merek
200 Utang
210 Utang jangka pendek/lancer
211 Utang usaha
212 Utang gaji
213 Utang pajak
214 Utang bunga
215 Asuransi diterima dimuka
216 Sewa diterima dimuka
220 Utang jangka panjang
221 Utang obligasi
222 Utang hipotik
300 Modal
311 Modal pemilik
312 Prive pemilik
400 Pendapatan
411 Pendapatan jasa/usaha
412 Pendapatan lain-lain
500 Beban-beban
511 Beban gaji
512 Beban air, listrik, dan telepon
513 Beban pajak
514 Beban bunga

Nama Dan Nomor Akun Dalam Perusahaan Dagang

Kode Akun Perkiraan Akun

101 Kas
102 Persediaan Barang Dagang
103 Piutang Usaha
104 Penyisihan Piutang Usaha
105 Wesel Tagih
106 Perlengkapan
107 Iklan Dibayar Dimuka
108 Sewa Dibayar Dimuka
109 Asuransi Dibayar Dimuka
111 Peralatan
112 Akumulasi Penyusutan Peralatan
113 Kendaraan
114 Akumulasi Penyusutan Peralatanan Kendaraan
115 Gedung
116 Akumulasi Penyusutan Gedung
201 Utang Usaha/Dagang
202 Utang Wesel
203 Utang Gaji
204 Utang Pajak Penghasilan
205 Utang Hipotek
206 Utang Obligasi
300 Modal/Ekuitas
301 Prive
400 Penjualan
401 Retur Penjualan
402 Potongan Penjualan
500 Pembelian
501 Beban Angkut Pembelian
502 Potongan Pembelian
600 Beban Gaji Toko
601 Beban Gaji Kantor
602 Beban Sewa Gedung
603 Beban Asuransi
604 Beban Penyesuaian Piutang
605 Beban Perlengkapan Kantor
606 Beban Perlengkapan Toko
607 Beban Iklan
608 Beban Penyusutan Peralatan
609 Beban Penyusutan Gedung
610 Beban Bunga
611 Beban Listrik Dan Telepon
612 Beban Administrasi Dan Umum
611 Beban Lain-Lain

Nama Dan Nomor Akun Dalam Perusahaan Manufaktur

Kode Akun Perkiraan Akun Kode Akun Perkiraan Akun
1. Assets 3.1.2. Prive
1.1.     Current Assets 4. Sales
1.1.1.  Cash 4.1.1. Sales
1.1.2. Account Receivable 4.1.2. Sales Returns and Allowances
1.1.3. Allowances for Doubtful 4.1.3. Sales Discounts
1.1.4. Notes Receivable 5. Purchase
1.1.5. Revenue Receivable 5.1.1 Purchase
1.1.6. Raw Material Inventory 5.1.2 Freight In
1.1.7. Work In Process Inventory 5.1.3 Purchase Returns and Allowances
1.1.8. Finished Goods Inventory 5.1.4. Purchase Discounts
1.1.9. Helper Inventory 6. Expenses
1.1.10. Supplies 6.1. Sales Expenses
1.1.11. Prepaid Expenses 6.1.1 Advertising Expense
1.2. Fixed Assets 6.1.2. Sales Salaries Expense
1.2.1. Equipment 6.1.3. Store Supplies Expense
1.2.2. Acc. Depre. Equipment 6.1.4. Depre. Store Equipment Expense
1.2.3. Vehicle 6.1.5. Freight out
1.2.4. Acc. Depre. Vehicle 6.1.6. dll
1.2.5. Machine 6.2. Adm. & General Expenses
1.2.6. Acc. Depre. Machine 6.2.1. Office Salaries Expense
1.2.7. Building 6.2.2. Office Supplies Expense
1.2.8. Acc. Depre. Building 6.2.3. Depre. Office Equipment Expense
1.2.9. Land 6.2.4. Rent Expense
2. Liabilities 6.2.5. Insurance Expense
2.1. Current Liabilities 6.2.6. Depre. Building Expense
2.1.1. Account Payable 6.2.7. Depre. Vehicle Expense
2.1.2. Notes Payable 6.2.8. dll
2.1.3 Expenses Payable 7. Other
2.1.4 Unearned Revenues 7.1 Other Revenue
2.2. Long Term Liabikities 7.1.1. Semua pend. diluar usaha
2.2.1 Bank Loan 7.2. Other Expenses
3. Owner’s Equity 7.2.1 Semua biaya diluar usaha
3.1.1 Capital 7.3.1 Income Tax