KELOMPOK 7

Nama Anggota: Aurelia Natasha Herman (201801020050/12018000296)

Felicia (201801020049/12018000274)
Mikhael Kevin (201801020055/12018000702)
Vincentius Rahadyan Adhika Padastha (201801020033/12018001110)
CHART OF ACCOUNT

10,000,000,000 ASSETS
10,100,000,000 Current Asset
10,100,100,000 Cash
10,100,110,000 Cash in Bank
10.100.110.A001 Bank BCA
10.100.110.A002 Bank Mandiri
10.100.110.A003 Bank BNI
10.100.110.A004 Bank BRI
10.100.110.A005 Bank Permata
10,100,120,000 Petty Cash
10,100,200,000 Account Receivable
10.100.200.AR001 PT Dewata Agung Wibawa
10.100.200.AR002 Indomaret
10.100.200.AR003 Matahari Putra Prima Tbk., PT
10.100.200.AR004 Sentral Swalayan
10.100.200.AR005 Master Supermarket
10.100.200.AR006 Karunia Supermarket
10.100.200.AR007 Rayan Supermarket
10.100.200.AR008 Toko Kawan
10.100.200.AR009 Delta Dewata Toserba
10.100.200.AR010 Indomarco Prismatama
10.100.200.AR011 Candi Mini Market
10.100.200.AR012 Arco Swalayan
10.100.200.AR013 Marina Toserba
10,100,300,000 Inventory
10,100,310,000 Raw Materials
10,100,310,100 Hazelnut
10,100,310,200 Constract
10,100,310,300 Maldex
10,100,310,400 Walnut
10,100,310,500 Gelatin
10,100,310,600 Bogasari
10,100,310,700 Lactose
10,100,310,800 Chocoa
10,100,320,000 Finished Goods
10,100,320,100 Susu Cair Pasteurisasi (SCP)
10.100.320.CP100 SCP Plain
10.100.320.CP101 SCP Choco
10.100.320.CP102 SCP Honey
10.100.320.CP103 SCP Plain Non Fat
10.100.320.CP104 SCP Choco Diet
10.100.320.CP105 SCP Vanilla Diet
10,100,320,200 Susu Kental Manis (SKM)
10.100.320.KMP200 SKM Putih
10.100.320.KMP201 SKM Putih Kemasan Kaleng
10.100.320.KMP202 SKM Putih Kemasan Plastik
10.100.320.KMP203 SKM Putih Sachet
10.100.320.KMC200 SKM Cokelat
 10.100.320.KMC201 SKM Cokelat Kemasan Kaleng
10.100.320.KMC202 SKM Cokelat Kemasan Plastik
10.100.320.KMC203 SKM Coklat Sachet
10,100,320,300 Susu Cair Sterilisasi (SCS)
10.100.320.SCS300 SCS Plain
10.100.320.SCS301 SCS Chocolate
10.100.320.SCS302 SCS Strawberry
10.100.320.SCS303 SCS Vanilla
10.100.320.SCS304 SCS Honey
10.100.320.SCS305 SCS Melon
10,100,320,400 Susu Bubuk
10.100.320.SBI400 SB Instant
10.100.320.SBI401 SB Instant Vanilla
10.100.320.SBI402 SB Instant Honey
10.100.320.SBI403 SB Instant Chocolate
10.100.320.SBF400 SB Full Cream
10.100.320.SBB400 SB Biasa (Reguler)
10,100,320,500 Juice
10.100.320.J500 Strawberry
10.100.320.J501 Mangga
10.100.320.J502 Melon
10.100.320.J503 Apel
10.100.320.J504 Jambu
10.100.320.J505 Sirsak
10.100.320.J506 Sayur - Sayuran
10,100,320,600 Tea
10.100.320.T600 Kemasan Botol
10.100.320.T601 Kemasan Kaleng
10.100.320.T602 Kemasan Gelas Plastik
10,100,400,000 Office Supplies
10,100,500,000 Material and Supplies
10,200,000,000 Fixed Asset
10,200,100,000 Land
10,200,200,000 Building
10,200,300,000 Accumulated Depreciation ‒ Building
10,200,400,000 Machine
10.200.400.M001 Mixing Tank
10.200.400.M002 Tangki Balace Tank
10.200.400.M003 Filter
10.200.400.M004 Homogenisasi
10.200.400.M005 Regenerator
10.200.400.M006 Preheater
10.200.400.M007 Pasteurizer
10.200.400.M008 Cooler
10.200.400.M009 Chiller
10.200.400.M0010 Cooling Tower
10.200.400.M0011 Strorage Vat (SV)
10,200,500,000 Accumulated Depreciation ‒ Machine
10,200,600,000 Equipment
10,200,610,000 Office Equipment
 10,200,620,000 Accumulated Depreciation ‒ Office Equipment
10,200,630,000 Plant Equipment
10,200,640,000 Accumulated Depreciation ‒ Plant Equipment
10,200,700,000 Vehicle
10,200,800,000 Accumulated Depreciation ‒ Vehicle
20,000,000,000 LIABILITIES 30,000,000,000
20,100,000,000 Short-Term Liabilities 30,100,100,000
20,100,100,000 Account Payable 30,100,200,000
20,100,110,000 PT Justus Kimiaraya
20,100,120,000 PT Indo Tunggal Aroma Nusantara
20,100,130,000 Metaco
20,100,140,000 PT National Strach and Chemical
20,100,150,000 Niro (Sea) Pte. Ltd.
20,100,160,000 PT Pintu Mas Mulia Kimia
20,100,170,000 PT Prambanan Kencana Ltd.
20,100,180,000 Inamen Jaya
20,100,200,000 Notes Payable
20,100,300,000 Wages Payable
20,100,400,000 Salaries Payable
20,200,000,000 Long-Term Liabilities
20,200,100,000 Long-Term Debt
20,200,200,000 Bank Loan
EQUITY 40,000,000,000 REVENUE 50,000,000,000 COST OF SALES
Owner's Equity 40,100,100,000 Sales 50,100,100,000 Cost of Good Sold
Owner's Withdrawals 40,100,200,000 Sales Return
60,000,000,000 EXPENSES
60,100,100,000 Salaries and Wages
60,100,200,000 Telephone
60,100,300,000 Maintanence
60,100,400,000 Advertising
60,100,500,000 Internet
60,100,600,000 Miscellaneous
KODE KARYAWAN
Contoh:

2020 – 01 – 02 – 0001

Keterangan :
2020 = tahun masuk
01 = jabatan
02 = divisi atau departemen
0001 = nomor urut
a. Jabatan
Jabatan Kode Jabatan
Direktur Utama 1
Direktur 2
Manajer 3
Supervisor 4
Staff 5

b. Divisi atau Departemen

Divisi Kode Divisi
Finance 1
Accounting 2
Fixed Asset 3
HRD & General Affair 4
Manufacturing 5
Sales 6
Marketing 7
Quality Assurance 8
Supply Chain 9