Account name Nama Akun

Asset
Cash in bank/cash Kas
Petty Cash Kas Kecil
Account Receivable Piutang Usaha
Allowance for doubtful debt Cadangan Kerugian Piutang
Supplies Perlengkapan
Prepaid Income Tax Pajak Masuk Dibayar dimuka
Prepaid Rent Sewa dibayar Dimuka
Prepaid Insurance Asuransi Dibayar dimuka
Prepaid Salaries Gaji dibayar Dimuka
Prepaid Advertisment Iklan dibayar dimuka
Land Tanah
Building at Cost Gedung
Accumulation Depreciation Building Akumulasi Penyusutan Gedung
Equipment Peralatan
Accumaulation Depreciation Equipment Akumulasi Penyusutan Peralatan
Vehicle Kendaraan
Accrued Income Pendapatan yang masih harus diterima
Accumulation Depreciation Vehicle Akumulasi Penyusutan Kendaraan
Liabilitas
Account Payable Utang Usaha
Wages And Salaries Payable Utang gaji dan upah
Electrycity,Telephone & Water Payable Utang beban listrik,air dan Telephone
Dividen Payable Utang Dividen
Bank Loans Utang Bank
Rent Payable Utang Sewa
Accrued Expense Beban yang masih harus dibayar
Prepaid Income Pendapatan Diterima dimuka
Interest Payable Utang bunga
Insurance Payable Utang Asuransi
Equitas
Owner Equity Modal pemilik
Investment Equity Modal Saham
Retained Earning Laba Ditahan
Prive/drawings Pengambilan pribadi oleh pemilik
Pendapatan
Income Pendapatan
Interest Revenue Pendapatan bunga
Other Revenue Pendapatan Lain Lain
Dividen Revenue Pendapatan Deviden
Late Fees Collected Pendapatan Denda keterlambatan
Beban
Wages And Salaries Expense Beban gaji dan upah
Bad Debt Expense Beban utang tak tertagih
Advertising Expense Beban Iklan
Depreciation Expense Vehicle Beban Penyusutan Kendaraan
Electrycity,Telephone & Water Expense Beban Listrik,Telepon dan air
Maintenance Expense Beban Perawatan
Newspaper & Tabloid Expense Beban Koran dan Majalah
Supplies Expense Beban Perlengkapan
Administration Expense Beban Admin
Bank Charge Beban Administrasi bank
Late fees Expense Beban Denda keterlambatan
Other Expense Beban Lain-Lain
Posisi asli Posisi minus

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