ISTILAH AKUN

No Account Account Name Nama Akun

10000 ASSETS Aset

11000 CURRENT ASSETS Aset Lancar
11100 Cash In Bank Kas di bank
11200 Petty Cash Kas kecil
11300 Account Receivable Piutang Dagang
11400 Allowances of Doubtful Debt Cadangan Kerugian Piutang
11500 Merchandise Inventory Persediaan Barang dagangan
11600 Office Supplies Perlengkapan Kantor
11700 Prepaid Insurance Asuransi di bayar di muka
11800 Prepaid Rent Sewa di bayar di muka
11900 VAT In PPN masukan
11902 Prepaid Income Taxes Pajak di bayar di muka
12000 FIXED ASSETS Aset Tetap
12100 Investment Investasi
13100 Land Tanah
13200 Building Gedung
13201 Acc Depr Building Akumulasi penyusutan gedung
13300 Vehicle Kendaraan
13301 Acc Depr Vehicle Akumulasi penyusutan kendaraan
13400 Equipment Peralatan
13401 Acc Depr Equipment Akumulasi penyusutan peralatan
20000 LIABILITY Utang
21000 CURRENT LIABILITY Utang Lancar
21100 Account Payable Utang Dagang
21200 Accrued Expense Utang Beban
21300 VAT Out PPN Keluaran
21302 Income Taxes Payable (21) Utang Pph pasal 21
21303 Income Taxes 23 Payable Utang Pph pasal 23
21304 Income Taxes Payable 25 Utang Pph pasal 25
21305 Devidend Payable Utang Deviden
22000 LONG TERM LIABILITY Utang Jangka Panjang
22100 Bank Loan Utang Bank
30000 EQUITY MODAL
31100 Capital Stock Modal saham
31200 Devidend Deviden
31300 Additional Paid In Capital Tambahan Modal Disetor
31400 Retained Earnings Laba di tahan
31500 Income Summary Ikhtisar laba rugi
40000 Revenue Pendapatan
41100 Sales Penjualan
41200 Sales Discount Potongan Penjualan
41300 Sales Return Retur Penjualan
51100 Cost Of Merchandise Sold Harga Pokok Penjualan
51200 Purchases Discount Potongan Pembelian
60000 EXPENSE Beban
61100 Utilities Expense Beban listrik, air, dan telepon
61200 Office Supplies Expense Beban perlengkapan kantor
61300 Doubtful Debt Beban kerugian piutang
61400 Spoilage Expense Beban kerusakan
61500 Depreciation Expense Beban penyusutan
61600 Insurance Expense Beban asuransi
61700 Rent Expense Beban sewa
61800 Wages and Salaries Beban gaji
61900 Advertising Expense Beban iklan
62000 Other Operating Expense Beban operasi lain-lain
80000 NON OPERATING REVENUE Pendapatan di Luar Usaha
81100 Interest Income Pendapatan Bunga
81200 Freights Collected Pendapatan dari biaya angkut
81300 Late Fees Collected Pendapatan denda
81400 Devidend Income Pendapatan deviden
81500 Gain (Loss) on sales Of Fixed Assets Laba rugi penjualan aset tetap
90000 NON OPERATING EXPENSE Beban di Luar Usaha
91100 Interest Expense Beban Bunga
91200 Bank Service Charge Beban administrasi bank
92100 Income Taxes Expense article 4(2) Beban pajak penghasilan pasal 4 ayat 2
92200 Income Taxes Expense Beban pajak penghasilan