chart_of_accounts

-> id
-> uuid
-> company_id
-> parent_id
-> code
-> name
-> account_type
-> remarks

accounting_journals
-> id
-> uuid
-> company_id
-> branch_id
-> ref
-> ref_number
-> chart_of_account_id
-> date
-> transaction_type
-> value
-> remarks

php artisan make:migration create_chart_of_accounts_table

php artisan make:migration create_accounting_journals_table

php artisan make:model ChartOfAccount

php artisan make:model AccountingJournal

Numeric Range Account Type Financial Report

100 – 199 Assets Balance Sheet
200 – 299 Liabilities Balance Sheet
300 – 399 Equity Balance Sheet
400 – 499 Revenue Profit & Loss
500 – 599 Cost of Goods Sold Profit & Loss
600 – 699 Operating Expenses Profit & Loss
700 – 799 Taxes Paid Profit & Loss
800 – 899 Other Expenses Profit & Loss
900 – 999 Income Summary Profit & Loss

==================================== Option 1 (Follow Source)

====================================
Assets / Harta
BALANCE_SHEET_ROOT
Current Asset / Aset Lancar
CURRENT_ASSET
Cash And Bank
CASH_AND_BANKS
Patty Cash
CASH
BCA
BANK
Receivables / Piutang
RECEIVABLES
Prepayments / Biaya Dibayar Dimuka
PREPAYMENTS
Inventory / Persediaan
INVENTORY
Raw / Bahan Produksi
 INVENTORY_RAW
WIP / Barang Setengah Jadi
INVENTORY_WIP
Finished Goods / Barang Jadi
INVENTORY_FINISHED_GOODS
Fixed Asset / Aset Tetap
FIXED_ASSET
Office Equipment
FIXED_ASSET_ITEM
Depreciation on Office Equipment
FIXED_ASSET_ITEM_DEPRECIATION
Computer Equipment
FIXED_ASSET_ITEM
Depreciation on Computer Equipment
FIXED_ASSET_ITEM_DEPRECIATION

Liabilities
BALANCE_SHEET_ROOT
Accounts Payable / Hutang
Accruals (Masi blm yakin)
Unpaid Expense Claims (Masi bgng yg dimaksud hutang biaya atau bukan)
Wages Payable (Hutang upah)
Wages Payable - Payroll (Hutang upah - gaji)
Sales Tax / Pajak Penjualan
Employee Tax Payable / Hutang Pajak Karyawan
Federal Tax withholding / Pemotongan Pajak Federal
State Tax withholding / Pemotongan Pajak Negara
Employee Benefits payable / Imbalan Kerja yang dibayarkan
Employee Deductions payable
PTO Payable
Income Tax Payable
Suspense
Historical Adjustment
Rounding
Tracking Transfer
Load

Equity
BALANCE_SHEET_ROOT
Owners Draw
Retained Earnings
Common Stock

Revenue
PROFIT_AND_LOSS_ROOT
Sales
Other Revenue
Interest Income
Refunds

COGS
PROFIT_AND_LOSS_ROOT

Operating Expenses
PROFIT_AND_LOSS_ROOT
Advertising
Bank Service Charges
Janitorial Expenses
Consulting & Accounting
 Entertainment
Postage & Delivery
General Expenses
Insurance
Legal Expenses
Utilities
Automobile Expenses
Office Expenses
Printing & Stationery
Rent
Repairs and Maintenance
Wages and Salaries
Wages & Salaries – California
Payroll Tax Expense
Dues & Subscriptions
Telephone & Internet
Travel
Bad Debts

Taxes Paid
PROFIT_AND_LOSS_ROOT
Depreciation
Income Tax Expense
Federal Tax expense
State Tax expense
Employee Benefits expense
PTO expense

Other Expenses
PROFIT_AND_LOSS_ROOT
Interest Expense
Bank Revaluations
Unrealized Currency Gains
Realized Currency Gains
Revenue Received in Advance
Clearing Account

Income Summary
PROFIT_AND_LOSS_ROOT

==================================== Option 1 (Modified)

====================================
Assets / Harta
BALANCE_SHEET_ROOT
Current Asset / Aset Lancar
CURRENT_ASSET
Cash And Bank
CASH_AND_BANKS
Patty Cash
CASH
BCA
BANK
Receivables / Piutang
RECEIVABLES
Prepayments / Biaya Dibayar Dimuka
PREPAYMENTS
Inventory / Persediaan
INVENTORY
Raw / Bahan Produksi
 INVENTORY_RAW
WIP / Barang Setengah Jadi
INVENTORY_WIP
Finished Goods / Barang Jadi
INVENTORY_FINISHED_GOODS
Fixed Asset / Aset Tetap
FIXED_ASSET
Office Equipment
FIXED_ASSET_ITEM
Depreciation on Office Equipment
FIXED_ASSET_ITEM_DEPRECIATION
Computer Equipment
FIXED_ASSET_ITEM
Depreciation on Computer Equipment
FIXED_ASSET_ITEM_DEPRECIATION

Liabilities
BALANCE_SHEET_ROOT
Accounts Payable / Hutang
Accruals (Masi blm yakin)
Unpaid Expense Claims (Masi bgng yg dimaksud hutang biaya atau bukan)
Wages Payable (Hutang upah)
Wages Payable - Payroll (Hutang upah - gaji)
Sales Tax / Pajak Penjualan
Employee Tax Payable / Hutang Pajak Karyawan
Federal Tax withholding / Pemotongan Pajak Federal
State Tax withholding / Pemotongan Pajak Negara
Empoyee Benefits payable / Imbalan Kerja yang dibayarkan
Employee Deductions payable / Potongan Hutang Karyawan
Paid Time Off Payable / Hutang Cuti Berbayar
Income Tax Payable / Hutang Pajak Penghasilan
Suspense / Akun Cadangan
Historical Adjustment / Penyesuaian
Rounding / Pembulatan
Tracking Transfer / Pelacakan Transfer
Load

Equity
BALANCE_SHEET_ROOT
Owners Draw
Retained Earnings
Common Stock

Revenue
PROFIT_AND_LOSS_ROOT
Sales
Other Revenue
Interest Income
Refunds

COGS
PROFIT_AND_LOSS_ROOT

Operating Expenses
PROFIT_AND_LOSS_ROOT
Advertising
Bank Service Charges
Janitorial Expenses
Consulting & Accounting
 Entertainment
Postage & Delivery
General Expenses
Insurance
Legal Expenses
Utilities
Automobile Expenses
Office Expenses
Printing & Stationery
Rent
Repairs and Maintenance
Wages and Salaries
Wages & Salaries – California
Payroll Tax Expense
Dues & Subscriptions
Telephone & Internet
Travel
Bad Debts

Taxes Paid
PROFIT_AND_LOSS_ROOT
Depreciation
Income Tax Expense
Federal Tax expense
State Tax expense
Employee Benefits expense
PTO expense

Other Expenses
PROFIT_AND_LOSS_ROOT
Interest Expense
Bank Revaluations
Unrealized Currency Gains
Realized Currency Gains
Revenue Received in Advance
Clearing Account

Income Summary
PROFIT_AND_LOSS_ROOT

==================================== Option 2 ====================================

Assets / Harta
BALANCE_SHEET_ROOT
Current Asset / Aset Lancar
CURRENT_ASSET
Cash And Bank
CASH_AND_BANKS
Patty Cash CASH
BCA
BANK
Receivables / Piutang RECEIVABLES
Prepayments / Biaya Dibayar Dimuka PREPAYMENTS
Inventory / Persediaan INVENTORY
Raw / Bahan Produksi
INVENTORY_RAW
WIP / Barang Setengah Jadi
INVENTORY_WIP
Finished Goods / Barang Jadi
 INVENTORY_FINISHED_GOODS
Fixed Asset / Aset Tetap FIXED_ASSET
Office Equipment
FIXED_ASSET_ITEM
Depreciation on Office Equipment
FIXED_ASSET_ITEM_DEPRECIATION
Computer Equipment
FIXED_ASSET_ITEM
Depreciation on Computer Equipment
FIXED_ASSET_ITEM_DEPRECIATION

Liabilities
BALANCE_SHEET_ROOT
Hutang Biaya
EXPENSE_PAYABLE
Hutang Pembelian
PURCHASE_PAYABLE
Hutang Proses Produksi (Biaya Langsung)
Hutang Proses Produksi (Biaya Periode)
Hutang Pembelian Aset
Hutang Uang Muka SO (Sales Order)
Hutang Beban Tambahan Penjualan
Hutang Retur Penjualan
Hutang PPN (PPN Keluaran)

Equity
BALANCE_SHEET_ROOT
Modal
Tn. A
Modal Awal
Modal Tambahan
Prive Owner
Tn. B
Modal Awal
Modal Tambahan
Prive Owner
Rekening Laba Rugi
Laba Ditahan
Laba Tahun Berjalan
Laba Bulan Berjalan

Revenue
PROFIT_AND_LOSS_ROOT
Pendapatan Penjualan
Penjualan Product
Grosir
Eceran
Penjualan Jasa
Grosir
Eceran
Potongan Penjualan
Bonus Penjualan
Pembulatan Penjualan
Komposisi Product Jasa
Beban Tambahan (Cash)
Beban Tambahan (Product)
Kelebihan (Product)
Retur Penjualan
Pendapatan Piutang
 Piutang Karyawan
Pendapatan Penyesuaian Piutang Sudah Ada
Pendapatan Administrasi
Pendapatan Bunga
Pendapatan Denda
Piutang Pelanggan
Pendapatan Penyesuaian Piutang Sudah Ada
Pendapatan Administrasi
Pendapatan Bunga
Pendapatan Denda
Penyesuaian Aset (Penambahan)

COGS
PROFIT_AND_LOSS_ROOT
Pembelian
Pembelian
Potongan Pembelian
Biaya Tambahan (Cash)
Biaya Tambahan (Product)
Refund
Retur Pembelian
Proses Produksi
Proses Produksi
Biaya Langsung
Biaya Periode

Operating Expenses
PROFIT_AND_LOSS_ROOT
Selisih Mutasi Antar Kas
Biaya Hutang
Biaya Penyesuaian Hutang Sudah Ada
Biaya Administrasi Hutang Usaha
Biaya Bunga
Biaya Denda
Selisih Penyesuaian Stock
Biaya Pembelian
Selisih Biaya Tambahan Pembelian (Product)
PPN Biaya Tambahan Pembelian (Product)
Penyesuaian Aset (Pengurangan)
Biaya Penyusutan
Selisih Penjualan Aset
Selisih Proses Produksi
Selisih Proses Produksi Biaya Langsung
Selisih Proses Produksi Biaya Langsung (Product)
Selisih Proses Produksi Periode (Product)
Selisih Mutasi Stock
Selisih PPN
Selisih Penyesuaian Hutang PPN
Selisih Penyesuaian Piutang PPN

Taxes Paid
PROFIT_AND_LOSS_ROOT
Other Expenses
PROFIT_AND_LOSS_ROOT
Income Summary
PROFIT_AND_LOSS_ROOT

-----------------------------------------------------------------------------------
--
AKTIVA
AKTIVA LANCAR
KAS DAN BANK
KAS
- KAS ITEM
BANK
- BANK ITEM
PIUTANG
PIUTANG PENDAPATAN
PIUTANG LAIN
PIUTANG UANG MUKA PO
PIUTANG REFUND PEMBELIAN
PIUTANG RETUR PEMBELIAN
PIUTANG PENJUALAN ASET
PIUTANG PENJUALAN
PIUTANG PPN (PPN MASUKAN)
BIAYA DIBAYAR DIMUKA
PERSEDIAAN
AKTIVA TETAP
PASIVA
PASIVA LANCAR
HUTANG BIAYA
HUTANG LAIN
HUTANG UANG MUKA SO
HUTANG PEMBELIAN
HUTANG PROSES PRODUKSI BIAYA LANGSUNG
HUTANG PROSES PRODUKSI BIAYA PERIODE
HUTANG PEMBELIAN ASET
HUTANG BAHAN TAMBAHAN CASH PENJUALAN
HUTANG RETUR PENJUALAN
HUTANG PPN
PASIVA TIDAK LANCAR
MODAL DAN LABA RUGI
MODAL
REKENING LABA RUGI
LABA DITAHAN
LABA TAHUN BERJALAN
LABA BULAN BERJALAN
PENDAPATAN USAHA
PENJUALAN
PENJUALAN PRODUCT
PENJUALAN JASA
POTONGAN PENJUALAN
PERTAMBAHAN NILAI PENJUALAN
PEMBULATAN PENJUALAN
RETUR PENJUALAN
PENDAPATAN PIUTANG
HARGA POKOK PENJUALAN
PEMBELIAN
PEMBELIAN
POTONGAN PEMBELIAN
BIAYA TAMBAHAN PEMBELIAN
REFUND PEMBELIAN
RETUR PEMBELIAN
ITEM DARI KELOMPOK PENDAPATAN
PROSES PRODUKSI
PROSES PRODUKSI KOTOR
BIAYA LANGSUNG
 BIAYA PERIODE
BIAYA USAHA
ITEM DARI KELOMPOK BIAYA
SELISIH MUTASI ANTAR KAS
BIAYA HUTANG
BEBAN PENYUSUTAN
PENDAPATAN NON USAHA
ITEM DARI KELOMPOK PENDAPATAN
SELISIH PENYESUAIAN STOCK
PENYESUAIAN ASET (PENAMBAHAN)
SELISIH PENJUALAN ASET
SELISIH PROSES PRODUKSI
PENYESUAIAN PIUTANG PPN
BIAYA NON USAHA
ITEM DARI KELOMPOK BIAYA
SELISIH PENYESUAIAN STOCK
PENYESUAIAN ASET (PENGURANGAN)
SELISIH PENJUALAN ASET
SELISIH PROSES PRODUKSI
PENYESUAIAN HUTANG PPN
IKHTISAR LABA RUGI