CHART OF ACCOUNTS

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1 Harta Lancar
Kas di Bank Cash In Bank
2 Harta Lancar
Kas Kecil Petty Cash
3 Harta Lancar
Piutang Dagang Account Receivable
4 Harta Lancar
Penyisihan Kerugian Piutang Allowance For Doubtful Debt
5 Harta Lancar
Perabot & Inventaris Furniture And Fixture
6 Harta Lancar
Piutang Bunga Interest Receivable
7 Harta Lancar
Piutang Wesel Notes Receivable
8 Harta Lancar
Persediaan Barang Dagangan Merchandise Inventory
9 Harta Lancar
Surat-Surat Berharga Marketable Securities
10 Harta Lancar
Perlengkapan Supplies
11 Harta Lancar
Perlengkapan Toko Store Supplies
12 Harta Lancar
Perlengkapan Kantor Office Supplies
13 Harta Lancar
Iklan Dibayar Dimuka Prepaid Advertising
14 Harta Lancar
Biaya Dibayar Dimuka Prepaid Expense
15 Harta Lancar
Ansuransi Dibayar Dimuka Prepaid Insurance
16 Harta Lancar
Sewa Dibayar Dimuka Prepaid Rent
17 Harta Lancar
Investasi Jangka Panjang Long Term Investment
18 Harta Lancar
Investasi Dalam Obligasi Investment In Bond
19 Harta Lancar
Investasi Dalam Saham Investment In Common Stock
20 Harta Lancar
Investasi Jangka Pendek Temporary Investment
21 Harta Tetap
Peralatan Equipment
22 Harta Tetap Acumulated depreciation of
Akumulasi Penyusutan Peralatan equipment
23 Harta Tetap
Peralatan Toko Store Equipment
24 Harta Tetap Acumulated depreciation of
Akumulasi Penyusutan Peralatan Toko store equipment
25 Harta Tetap
Peralatan Kantor Office Equipment
26 Akumulasi Penyusutan Peralatan Harta Tetap Acumulated depreciation of
Kantor office equipment
27 Harta Tetap
Gedung Building
 CHART OF ACCOUNTS

28 Harta Tetap Acumulated depreciation of

Akumulasi Penyusutan Gedung building
29 Harta Tetap
Tanah Land
30 Harta Tetap
Akumulasi Penyusutan Tanah Acumulated depreciation of land
31 Harta Tetap
Mesin Machine
32 Harta Tetap Acumulated depreciation of
Akumulasi Penyusutan Mesin machine
33 Harta Tetap
Kendaraan Motor Vehicle
34 Harta Tetap Acumulated depreciation of
Akumulasi Penyusutan Kendaraan motor vehicle
35 PPn Masukan Harta Tetap
Vat In
36 Kewajiban
Hutang Dagang Account Payable
37 Kewajiban
Hutang Bank Bank Payable / Loan From Bank
38 Kewajiban
Hutang Obligasi Bond Payable
39 Kewajiban
Hutang Bunga Interest Payable
40 Kewajiban
Hutang Hipotek Mortgage Payable
41 Kewajiban
Hutang Wesel Notes Payable
42 Kewajiban
Hutang Gaji Salaries Payable
43 Kewajiban
Hutang Pajak Tax Payable
44 Kewajiban
Hutang Biaya Accrued Expense
45 Kewajiban
Sewa Diterima Dimuka Unearned Rent
46 Kewajiban
Pendapatan Diterima Dimuka Unearned Revenue
47 Kewajiban
PPN Keluaran Vat Out
48 Modal
Setoran Modal Paid Up Capital
49 Modal
Pengambilan Pribadi Prive
50 Modal
Pengambilan Pribadi Drawing
51 Modal
Pengambilan Saham Devidend
52 Modal
Ikhtisar Laba Rugi Income Summary
53 Modal
Saham Common Stock
54 Modal
Saham Preferen / Istimewa Preferred Stock
55 Modal
Laba Di Tahan Retained Earning
 CHART OF ACCOUNTS

56 Pendapatan
Penjualan Sales
57 Pendapatan
Pengembalian Penjualan Sales Return
58 Pendapatan
Potongan Penjualan Sales Discount
59 Pendapatan
Pendapatan Dari Komisi Commosion Income
60 Pendapatan
Pendapatan Dari Konsinyasi Consignment Income
61 Pendapatan
Pendapatan Dari Angkutan Fare Income
62 Pendapatan
Honor Fees Earned
63 Pendapatan
Pendapatan Dari Usaha Petungan Income From Joint Venture
64 Pendapatan
Pendapatan Bunga Interest Income
65 Pendapatan
Pendapatan Lain-Lain Other Income
66 Pendapatan
Pendapatan Diterima Kembali Recovery Income
67 Pendapatan
Pendapatan Sewa Rent Income
68 Pendapatan
Pembelian Purchase
69 Pendapatan
Pengembalian Pembelian Purchase Return
70 Pendapatan
Potongan Pembelian Purchase Discount
71 Pendapatan
Harga Pokok Penjualan Cost Of Goods Sold
72 Beban
Biaya Iklan Advertising Expense
73 Beban Telephone & Electeicity
Biaya Telepon dan Listrik Expense
74 Beban
Biaya Perlengkapan Toko Store Supplies Expense
75 Beban
Biaya Kerugian Piutang Bad Debt Expense
76 Beban
Biaya Penyusutan Harta Depreciation Expense
77 Beban
Biaya Asuransi Insurance Expense
78 Beban
Biaya Sewa Rent Expense
79 Beban
Biaya Upah dan gaji Wages & Salaries Expense
80 Beban
Biaya Operasi Lainnya Other Operating Expense
81 Beban
Biaya Gaji Kantor Office Salaries Expense
82 Beban
Biaya Gaji Toko Store Salaries Expense
83 Beban
Biaya Gaji Bagian Penjualan Salesmen Salaries Expense
 CHART OF ACCOUNTS

83 Beban
Biaya Perlengkapan Toko Supplies Expense
85 Beban
Biaya Perlengkapan Kantor Office Supplies Expense
86 Beban
Biaya Administrasi Administrative Expense
87 Beban
Biaya Bunga Interest Expense
88 Beban
Biaya Rupa-Rupa Miscellanious Expense
89 Beban
Biaya Kendaraan Motor Vehicle Expense
90 Beban
Biaya Prasarana Utilities Expense
91 Beban
Biaya Administrasi Bank Bank Service Charge
92 Beban
Biaya Pajak Penghasilan Income Tax Expense
93 Beban Depreciation Expense Of
Biaya Penyusutan Gedung Building
94 Beban Depreciation Expense Of
Biaya penyusutan Peralatan Equipment
95 Beban Depreciation Expense Of
Biaya Penyusutan Perabot/Inventaris Furniture And Fixture
96 Beban Depreciation Expense Of
Biaya Penyusutan Mesin Machine
97 Beban Depreciation Expense Of Motor
Biaya Penyusutan Kendaraan Vehicle
98 Beban Depreciation Expense Of Office
Biaya Penyusutan Peralatan Kantor Equipment
99 Beban Depreciation Expense Of Store
Biaya Penyusutan Peralatan Toko Equipment
100 Beban
Ongkos Angkut Pembelian Freight In
101 Beban
Ongkos Angkut Penjualan Freight Out