ACCOUNT LIST

No. Tipe Akun Kode Perkiraan Nama

1 BANK 100101 Cash
2 BANK 100102 Bank
3 BANK 100103 Petty Cash
4 BANK 1101 Cash & Bank
5 BANK 1102 Setara Kas
6 BANK 110201 Deposito Bank
7 AREC 1103 Account Receivable
8 AREC 110301 Account Receivable
9 AREC 110302 Down Payment
10 AREC 110303 Employee Receivable
11 AREC 110304 Off-Business Receivable
12 AREC 110305 Relation Receivable
13 AREC 1103099 Ayat Silang
14 INTR 1104 Stock
15 INTR 110401 Stock
16 INTR 110402 Supplies Sent
17 OCAS 1105 Aset Lancar Lainnya
18 OCAS 110501 Office Supplies
19 OCAS 110502 Sewa Gedung Dibayar Dimuka
20 OCAS 110503 Prepaid Insurance
21 OCAS 110504 Vat In
22 OCAS 110505 PPh 23 Sales
23 OCAS 110509 Ayat Silang
24 FASS 1200 Fixed Asset
25 FASS 120001 Land & Building
26 FASS 120002 Vehicle
27 FASS 120003 Office Equipment
28 FASS 120004 Office Furniture
29 DEPR 120006 Accumulated Depreciation of Fixed Assets
30 DEPR 12000601 Akumulasi Penyusutan Gedung
31 DEPR 12000602 Akumulasi Penyusutan Kendaraan
32 DEPR 12000603 Akumulasi Penyusutan Peralatan
33 DEPR 12000604 Akumulasi Penyusutan Inventaris Kantor

34 APAY 2101 Account Payable

35 APAY 210101 Account Payable IDR
36 APAY 210102 Down Payment (Sales)
37 OCLY 2102 Other Short Term Obligation
38 OCLY 210201 Vat Out
39 OCLY 210202 Purchase Tax 23
40 OCLY 210203 Purchases Payable Unbilled
41 OCLY 210204 Accrued Cost
42 OCLY 210205 Relation Payable
43 LTLY 2201 Long-term debt
44 LTLY 220101 Leasing Payable

45 EQTY 3000 Capital

46 EQTY 300001 Mr. ISA
47 EQTY 300002 Mr. BUH
48 EQTY 300003 Mr. ACS
49 EQTY 300005 Laba Ditahan

50 REVE 4000 Operating Income

51 REVE 400001 Sales of Raw Materials
52 REVE 400002 Other Income
53 REVE 400003 Sales Return
54 REVE 400004 Sales Discount
55 REVE 4401 Diskon Penjualan
56 REVE 440101 Diskon Penjualan IDR

57 COGS 5101 Cost of goods sold

58 COGS 51010 Cost Of Goods Sold
59 COGS 51010101 Purchase of Raw Material
60 COGS 51010102 Shipping Cost
61 COGS 51010103 BBM, Toll, Parking Expense
62 COGS 51010104 Consumption Cost
63 COGS 51010105 Vehicle Rent Expense
64 COGS 51010106 Labor Cost
65 COGS 51010107 Miscellanous Expense

66 EXPS 6000 Operational Expense

67 EXPS 600001 Salary Expense
68 EXPS 600002 Entertaint Expense
69 EXPS 600003 BBM, Toll, Parking Expense
70 EXPS 600004 Haul Expense
71 EXPS 600005 Consumption and Meeting Expense
72 EXPS 600006 Vehicle Rent Expense
73 EXPS 600007 Stationary Expense
74 EXPS 600008 Transportation Expense
75 EXPS 600009 Office Equipment Expense
76 EXPS 600010 Supplies Expense
77 EXPS 600011 Maintenance Vehicle Expense
78 EXPS 600012 Maintenance Office Expense
79 EXPS 600013 Expedition Expense
80 EXPS 600014 Building Rent Expense
81 EXPS 600015 Uniform Expense
82 EXPS 600016 Maintenance Office Equipment Expense
83 EXPS 600017 Electrical Expense
84 EXPS 600018 Kitchen Needs Expense
85 EXPS 600019 Monthly Parking Expense
86 EXPS 600020 Cleaning and Security Expense
87 EXPS 600021 Wages Expense
88 EXPS 600022 Cleaning Equipment Expense
89 EXPS 600023 Materai Expense
90 EXPS 600024 Accomodation Expense
91 EXPS 600025 Legal Expense
92 EXPS 600026 Packaging Expense
 93 EXPS 600027 Office Operational Expense
94 EXPS 600028 Advertisement Expense
95 EXPS 600029 Internet and Telephone Expense
96 EXPS 600030 Medicine Expense
97 EXPS 600031 Vehicle Depreciation Expense
98 EXPS 600032 Office Equipment Depreciation Expense
99 EXPS 600033 Furniture Depreciation Expense
100 EXPS 600034 Land & Building Depreciation Expense
101 EXPS 600035 Maintenance Building Expense
102 EXPS 600036 Software Expense
103 EXPS 600037 Operational Marketing Expense
104 EXPS 600038 STNK, KIR Expense
105 EXPS 600039 Promotion Expense
106 EXPS 600040 Donation Expense

107 OINC 7100 Pendapatan Diluar Usaha

108 OINC 710001 Income Giro Service
109 OINC 710002 Interest Income Deposito
110 OINC 710003 Penjualan Persediaan / Perlengkapan
111 OINC 710004 Laba/Rugi Revaluasi Aset
112 OINC 710005 Pendapatan Diluar Usaha Lainnya
113 OEXP 7200 Beban Diluar Usaha
114 OEXP 720001 Leasing Interest Expense
115 OEXP 720002 Adm. Bank & Check/Giro Book Expense
116 OEXP 720003 Tax Service Monthly Expense
117 OEXP 720004 Laba/Rugi Terealisasi
118 OEXP 720005 Laba/Rugi Belum Terealisasi
119 OEXP 720006 Laba/Rugi Disposisi Aset
120 OEXP 720007 Other Miscellanous Expense
121 OEXP 7201 Laba/Rugi Terealisasi
122 OEXP 720101 Laba/Rugi Terealisasi IDR
123 OEXP 7202 Laba/Rugi Belum Terealisasi
124 OEXP 720201 Laba/Rugi Belum Terealisasi IDR
ation of Fixed Assets

n Kendaraan

n Inventaris Kantor
eting Expense

quipment Expense
reciation Expense

ciation Expense

/ Perlengkapan

iro Book Expense