NO AKUN AKUN INDUK NAMA AKUN SALDO AWAL TIPE AKUN MATA UANG

1.1100 Cash & Bank Kas/Bank

1.1101 1.1100 Kas IDR 5,000,000 Kas/Bank IDR
1.1102 1.1100 Mandiri IDR 350,777,005 Kas/Bank IDR
1.1103 1.1100 BCA IDR 415,000,222 Kas/Bank IDR
1.1104 1.1100 Mandiri USD 35,000 Kas/Bank USD
1.1200 Account Receivable Piutang Usaha
1.1201 1.1200 Account Receivable IDR 19,400,000 Piutang Usaha IDR
1.1202 1.1200 Account Receivable USD 200 Piutang Usaha USD
1.1300 Advance Purchase Piutang Usaha
1.1301 1.1300 Advance Purchase IDR Piutang Usaha IDR
1.1302 1.1300 Advance Purchase USD Piutang Usaha USD
1.1400 Inventory Persediaan
1.1401 1.1400 ATK Inventory 203,671,000 Persediaan
1.1499 1.1400 Good In Transit Persediaan
1.1500 Office Supplies Aset Lancar Lainnya
1.1600 Prepaid Aset Lancar Lainnya
1.1601 1.1600 Prepaid Insurance Aset Lancar Lainnya
1.1700 VAT In Aset Lancar Lainnya
1.1800 VAT - Over Payment Aset Lancar Lainnya
1.2000 Fixed Asset Aktiva Tetap
1.2001 1.2000 Land 800,000,000 Aktiva Tetap
1.2002 1.2000 Building 750,000,000 Aktiva Tetap
1.2003 1.2000 Vehicle 132,000,000 Aktiva Tetap
1.2004 1.2000 Equipment 29,000,000 Aktiva Tetap
1.3000 Accumulated Depreciation Akumulasi Penyusutan
1.3001 1.3000 Building Accumulated Depreciation Akumulasi Penyusutan
1.3002 1.3000 Vehicle Accumulated Depreciation Akumulasi Penyusutan
1.3003 1.3000 Equipment Accumulated Depreciation Akumulasi Penyusutan
2.1100 Account Payable Hutang Usaha
2.1101 2.1100 Account Payable IDR 13,500,000 Hutang Usaha IDR
2.1102 2.1100 Account Payable USD 300 Hutang Usaha USD
2.1200 Advance Sales Hutang Usaha
2.1201 2.1200 Advance Sales IDR Hutang Usaha IDR
2.1202 2.1200 Advance Sales USD Hutang Usaha USD
2.1300 Other Current Liability Hutang Lancar Lainnya
2.1301 2.1300 VAT Out Hutang Lancar Lainnya
2.1302 2.1300 VAT - Less Payment Hutang Lancar Lainnya
2.1399 2.1300 Unbilled Inventory From Vendor Hutang Lancar Lainnya
2.2000 Long Term Liability Hutang Jangka Panjang
2.2001 2.2000 Bank Mandiri Loan 700,000,000 Hutang Jangka Panjang
3.1000 Capital 1,200,000,000 Ekuitas
3.2000 Retained Earnings Ekuitas
3.3000 Opening Balance Ekuitas
4.0000 Sales Pendapatan
4.1000 Sales Return Pendapatan
4.2000 Sales Discount Pendapatan
5.0000 Cost of Sales Pendapatan
5.0001 5.0000 ATK Cost Of Sales Pendapatan
5.0002 5.0000 Group Cost Of Sales Pendapatan
6.0000 Operating Expense Beban
6.0001 6.0000 Wages and Salaries Expense Beban
6.0003 6.0000 Insurance Expense Beban
6.0004 6.0000 Operational Expenses Beban
6.1000 Depreciation Expense Beban
6.1001 6.1000 Building Depreciation Expense Beban
6.1002 6.1000 Vehicle Depreciation Expense Beban
6.1003 6.1000 Equipment Depreciation Expense Beban
8.0000 Other Income Pendapatan Lainnya
8.0001 8.0000 Interest Income Pendapatan Lainnya
8.0002 8.0000 Other Income Pendapatan Lainnya
9.0000 Other Expense Beban Lainnya
9.0001 9.0000 Bank Charge Beban Lainnya
9.0002 9.0000 Interest Expense Beban Lainnya
9.0003 9.0000 Other Expense Beban Lainnya
9.0004 9.0000 Differences on received goods Beban Lainnya
9.1000 Gain/Loss from Foreign Exchange Beban Lainnya
9.1001 9.1000 Realized Gain/Loss IDR Beban Lainnya
9.1002 9.1000 Realized Gain/Loss USD Beban Lainnya
9.1003 9.1000 Unrealized Gain/Loss IDR Beban Lainnya
 9.1004 9.1000 Unrealized Gain/Loss USD Beban Lainnya
9.2000 Rugi/Laba Penghentian Aktiva Tetap Pendapatan Lainnya
 608,550 578,123
675,491 641,716

4,550,000
910,000
5,460,000

8,500
21,500
30,000
3,000

250 238
375 360
598 7,229,750 8,025,023
605,750 8,630,773
Isikan Tipe Akunnya ! Isikan Mata Uangnya !
Kas/Bank IDR
Piutang Usaha USD
Aset Lancar Lainnya
Aset Lainnya
Persediaan
Aktiva Tetap
Akumulasi Penyusutan
Hutang Usaha
Hutang Lancar Lainnya
Hutang Jangka Panjang
Ekuitas
Pendapatan
Harga Pokok Penjualan
Beban
Beban Lainnya
Pendapatan Lainnya