CONTOH DAFTAR PERKIRAAN/AKUN SEDERHANA UNTUK PERUSAHAAN JASA SALON

DENGAN SALDO NORMAL (Dr/Cr) DAN TEMPATNYA DALAM LAPORAN KEUANGAN

STATEMENT OF FINANCIAL POSITION (Balance Sheet) INCOME STATEMENT

LAPORAN POSISI KEUANGAN (Neraca) Laporan Rugi Laba

ENGLISH INDONESIA ENGLISH INDONESIA

CURRENT ASSETS AKTIVA LANCAR OPERATING INCOME PENDAPATAN OPERASI
Cash KAS REVENUE : PENGHASILAN:
Bank BANK RIAS PENGANTIN
Time Deposit DEPOSITO BERJANGKA JASA MAKE UP
Account Receivable PIUTANG JASA JASA POTONG RAMBUT
Allowance For Doubtful Accounts PENYISIHAN PIUTANG RAGU-RAGU

Store supplies PERLENGKAPAN TOKO

Office Supplies PERLENGKAPAN KANTOR
Prepaid Rent SEWA DIBAYAR DIMUKA
Prepaid Insurance PREMI ASURANSI
Accrued Revenue PENDAPATAN YG MSH HRS DITERIMA (YMHD)

FIXED ASSETS AKTIVA TETAP OPERATING EXPENSES BIAYA OPERASI

Land TANAH
Building BANGUNAN Marketing Expenses BIAYA PEMASARAN
Accum. Depreciation-Building AKUMULASI PENYUSUTAN BANGUNAN
Office Equipment PERALATAN KANTOR Bed Debt Expenses BIAYA PIUTANG RAGU2
Accum. Depreciation- Office Eq. AKUMULASI PENYUSUTAN PERALATAN KANTOR Depreciation Expenses BIAYA PENYUSUTAN
Store Equipment PERALATAN TOKO Supplies Expenses BIAYA PERLENGKAPAN
Accum. Depreciation- Store Eq. AKUMULASI PENYUSUTAN PERALATAN TOKO Rent Expenses BIAYA SEWA
Furniture & Fixtures MEUBELAIR Insurance Expenses BIAYA ASURANSI
Accum. Depreciation- FF AKUMULASI PENYUSUTAN MEUBELAIR Salary Expenses BIAYA GAJI
Wages Expenses BIAYA UPAH
CURRENT LIABILITIES UTANG JANGKA PENDEK Utilites Expenses BIAYA UTILITAS
Account Payable UTANG DAGANG Tax Expenses BIAYA PAJAK
Salaries & Wages Payable UTANG GAJI & UPAH Interest Expenses BIAYA BUNGA
Notes Payable UTANG WESEL Maintenance & Repair PEMELIHARAAN DAN REPARASI
Unearned Revenue PENDAPATAN DITERIMA DIMUKA Entertaintment ENTERTAINMENT
Dividend Payable UTANG DIVIDEN Other Expenses BIAYA LAIN-LAIN

LONG TERM LIABILITIES UTANG JANGKA PANJANG

Bonds Payable HUTANG OBLIGASI

OWNER'S EQUITY MODAL PEMILIK Perusahaan Perorangan

Mr. X Capital MODAL TN. X

STOCKHOLDERS' EQUITY EKUITAS PEMEGANG SAHAM Korporat

Retained Earning LABA DITAHAN
Dividend DIVIDEND