Daftar Akun Almahera Putri Hawari

Account Header/
Number Account Type Dr/Cr Detail Level Cheque Tax

1-0000 Aktiva Asset Debit Header 1 N

1-1000 Aktiva Lancar Asset Debit Header 2 N
1-1100 Kas di Tangan Asset Debit Header 3 N
1-1110 Bank Asset Debit Detail 4 Y N-T
1-1130 Kas Kecil Asset Debit Detail 4 Y N-T
1-1140 Kas Asset Debit Detail 4 Y N-T
1-1160 Dana Cadangan Asset Debit Detail 4 Y N-T
1-1200 Piutang Usaha Asset Debit Detail 3 N N-T
1-1210 Piutang Ragu-ragu Asset Debit Detail 3 N N-T
1-1300 Persediaan Asset Debit Header 3 N
1-1310 Persed. Bahan & Aksesoris Asset Debit Detail 4 N N-T
1-1320 Persed. Barang Jadi Asset Debit Detail 4 N N-T
1-2000 Aktiva Lancar Lainnya Asset Debit Header 2 N
1-2100 Pembayaran di Muka Asset Debit Detail 3 N N-T
1-2200 Asuransi Dibayar di Muka Asset Debit Detail 3 N N-T
1-3000 Aktiva Tetap Asset Debit Header 2 N
1-3100 Bangunan & Peralatan Pabrik Asset Debit Header 3 N
1-3110 Tanah Asset Debit Detail 4 N N-T
1-3115 Bangunan Asset Debit Detail 4 N N-T
1-3210 Akum. Depr. Bangunan Asset Debit Detail 4 N N-T
1-3130 HP Peralatan Pabrik Asset Debit Detail 4 N N-T
1-3140 Akum. Depr Peral. Pabrik Asset Debit Detail 4 N N-T
1-3200 Mebel Asset Debit Header 3 N
1-3210 HP Mebel Asset Debit Detail 4 N N-T
1-3220 Akum Depresiasi Mebel Asset Debit Detail 4 N N-T
1-3300 Peralatan Kantor Asset Debit Header 3 N
1-3310 HP Peralatan Kantor Asset Debit Detail 4 N N-T
1-3320 Akum Depr Peralatan Kantor Asset Debit Detail 4 N N-T
1-3400 Kendaraan Asset Debit Header 3 N
1-3410 HP Kendaraan Asset Debit Detail 4 N N-T
1-3420 Akum Depr Kendaraan Asset Debit Detail 4 N N-T
Account Header/
Account Type Dr/Cr Level Cheque Tax
Number Detail
2-0000 Kewajiban Liability Credit Header 1 N
2-1000 Utang Lancar Liability Credit Header 2 N
2-1100 Utang Usaha Liability Credit Detail 3 N N-T
2-1300 Pajak Pertambahan Nilai Liability Credit Header 3 N
2-1310 PPN Keluaran Liability Credit Detail 4 N N-T
2-1330 PPN Masukan Liability Credit Detail 4 N N-T
2-1350 Utang Pajak (kurang bayar) Liability Credit Detail 3 N N-T
2-1400 Utang Gaji Liability Credit Header 3 N
2-1410 Gaji Belum Dibayar Liability Credit Detail 4 N N-T
2-1420 Utang PPh Pasal 21 Liability Credit Detail 4 N N-T
2-1600 Uang Muka Pelanggan Liability Credit Detail 3 N N-T
2-1700 Utang Lancar Lainnya Liability Credit Detail 3 N N-T
2-2000 Utang Jangka Panjang Liability Credit Header 2 N
2-2100 Hipotik Liability Credit Detail 3 N N-T
2-2200 Wesel Bayar Liability Credit Detail 3 N N-T
2-2300 Utang Bank Liability Credit Detail 3 N N-T
2-2400 Utang cicilan Liability Credit Detail 3 N N-T
Account Header/
Account Type Dr/Cr Level Cheque Tax
Number Detail
3-0000 Ekuitas Equity Credit Header 1 N
3-1000 Modal Equity Credit Header 2 N
3-1100 Modal Pemilik Equity Credit Detail 3 N N-T
3-1200 Pengambilan Pribadi Equity Credit Detail 3 N N-T
3-8000 Laba Ditahan Equity Credit Detail 2 N N-T
3-9000 Laba Tahun Berjalan Equity Credit Detail 2 N N-T
3-9999 Akun Penyeimbang Equity Credit Detail 2 N N-T
Account Header/
Account Type Dr/Cr Level Cheque Tax
Number Detail
4-0000 Pendapatan Income Credit Header 1 N
4-1000 Penjualan Produk Income Credit Header 2 N
4-1110 Penjualan Artikel Etnik Income Credit Detail 3 N N-T
4-1120 Penjualan Artikel Animasi Income Credit Detail 3 N N-T
4-2000 Penj. Produk Sampingan Income Credit Detail 2 N N-T
4-3000 Penjualan Konsinyasi Income Credit Detail 2 N N-T
4-4000 Jasa Angkutan Income Credit Detail 2 N N-T
4-5000 Denda Pembayaran Income Credit Detail 2 N N-T
4-6000 Pendapatan Lain-lain Income Credit Detail 2 N N-T
Account Header/
Account Type Dr/Cr Level Cheque Tax
Number Detail
5-0000 Cost of Sales Cost of Sales Debit Header 1 N
5-1000 Retail Cost of Sales Cost of Sales Debit Detail 2 N N-T
5-1110 HPP Artikel Etnik Cost of Sales Debit Detail 3 N N-T
5-1120 HPP Artikel Anima Cost of Sales Debit Detail 3 N N-T
5-4000 Upah Produksi Cost of Sales Debit Detail 2 N N-T
5-5000 Bahan Mentah dan Aksesoris Cost of Sales Debit Detail 2 N N-T
5-6000 Ongkos angkut Pembelian Cost of Sales Debit Detail 2 N N-T
5-7000 Biaya Overhead Pabrik Cost of Sales Debit Detail 2 N N-T
Account Header/
Account Type Dr/Cr Level Cheque Tax
Number Detail
6-0000 Biaya-biaya Expense Debit Detail 1 N N-T
6-1000 Biaya Iklan Expense Debit Detail 2 N N-T
6-1200 Service Kendaraan Expense Debit Detail 2 N N-T
6-1300 Komisi Penjualan Expense Debit Detail 2 N N-T
6-1500 Biaya Penyusutan Expense Debit Detail 2 N N-T
6-1600 Potongan Expense Debit Header 2 N
6-1610 Potongan Penjualan Expense Debit Detail 3 N N-T
6-1620 Potongan Pembelian Expense Debit Detail 3 N N-T
6-1700 Ongkos Kirim Expense Debit Detail 2 N N-T
6-1800 Biaya Asuransi Expense Debit Detail 2 N N-T
6-1900 Biaya Bunga Expense Debit Detail 2 N N-T
6-1910 Biaya Overdraft Expense Debit Detail 3 N N-T
6-1920 Bunga Hipotik Expense Debit Detail 3 N N-T
6-1930 Bunga Lainnya Expense Debit Detail 3 N N-T
6-2000 Denda Keterlambatan Expense Debit Detail 2 N N-T
6-2200 Jasa Konsultan Expense Debit Detail 2 N N-T
6-2300 Biaya ATK Expense Debit Detail 2 N N-T
6-2400 Biaya Karyawan Expense Debit Header 2 N
6-2410 Dana Penghargaan Expense Debit Detail 3 N N-T
6-2420 Dana Pensiun Expense Debit Detail 3 N N-T
6-2430 Biaya Gaji & Upah Expense Debit Detail 3 N N-T
6-2440 Uang Lembur Expense Debit Detail 3 N N-T
6-2450 Biaya Karyawan Lainnya Expense Debit Detail 3 N N-T
6-2500 Biaya Pemeliharaan Expense Debit Detail 2 N N-T
6-2550 Bahan Kedaluwarsa Expense Debit Detail 2 N N-T
6-2600 Biaya Perlengkapan Expense Debit Detail 2 N N-T
6-2700 Tunjangan Pajak Expense Debit Detail 2 N N-T
6-2800 Jasa Layanan Expense Debit Header 2 N
6-2810 Gas Expense Debit Detail 3 N N-T
6-2820 Listrik Expense Debit Detail 3 N N-T
6-2830 Air Minum Expense Debit Detail 3 N N-T
6-2840 Telepon Expense Debit Detail 3 N N-T
6-3000 Biaya Entertain Expense Debit Header 2 N
6-3110 Rekreasi Expense Debit Detail 3 N N-T
6-3120 Makan & Perjamuan Expense Debit Detail 3 N N-T
6-4000 Biaya Rekruitmen Pegawai Expense Debit Detail 2 N N-T
Account Header/
Number Account Type Dr/Cr Detail Level Cheque Tax

8-0000 Pendapatan Lain-lain Other Income Credit Credit Header 1 N

8-1000 Pendapatan Bunga Other Income Credit Credit Detail 2 N N-T
Account Header/
Account Type Dr/Cr Level Cheque Tax
Number Detail
9-0000 Biaya Lainnya Other Expense Debit Debit Header 1 N
9-1000 Biaya Bunga Other Expense Debit Debit Detail 2 N N-T
9-2000 Pajak Penghasilan Other Expense Debit Debit Detail 2 N N-T