COA Perusahaan Jasa [PDF]

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Account No Account Name



Account Type Header Dr/Cr



1-0000 1-1000 1-1100 1-1110 1-1120 1-1130 1-1140 1-1150 1-1160 1-1200 1-1210 1-1220 1-1300 1-1310 1-1320 1-1330 1-1400 1-1410 1-1420 1-1430 1-1440 1-1450 1-1500 1-1510 1-1600 1-1610 1-1700 1-1710 1-1720 1-1730 1-1740 1-1800 1-1810 1-1820 1-1830 1-1840 1-1850 1-1860 1-1870 1-1880



Asset Asset Asset Bank Bank Bank Bank Bank Bank Bank Bank Bank Asset Other Current Asset Other Current Asset Other Current Asset Asset Account Receivable Account Receivable Account Receivable Account Receivable Account Receivable Asset Account Receivable Asset Other Current Asset Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Asset Other Current Asset Other Current Asset Other Current Asset



1-1900



1-1910 1-1920 1-1930



AKTIVA AKTIVA LANCAR KAS & BANK Kas Kecil BCA Wahid Hasyim-0283036666 BRI-001801001377304 Danamon-3536060787 (Jakarta) BNI-282878787 (Jakarta) Citibank-0880320009 Deposito Berjangka Deposito BCA Deposito Danamon Investasi Reksadana Saham Obligasi PIUTANG Piutang Usaha Piutang Afiliasi Piutang Lain-Lain Piutang Pend. Bunga Piutang Lain-Lain CADANGAN PIUTANG TAK TERTAGIH Cadangan Piutang Tak Tertagih PERSEDIAAN Persediaan Konter Hadiah UANG MUKA U. M. Pemb. Peralt/Perl. Toko U. M. Pemb. Peralt/Perl. Kanto U. M. Pemb. Mesin Mainan U. M. Pemb. Renovasi Bangunan BEBAN DIBAYAR DIMUKA Sewa Dibayar Dimuka Asuransi Kendaraan Dibayar Dim Asuransi Mesin Mainan Dibayar Asuransi Bangunan Dibayar Dimu Asuransi Uang Kas & Perjalanan Asuransi Pihak ketiga Service Charge dibayar dimuka License dibayar dimuka Pajak Dibayar Dimuka PPh ps 25 Dibayar Dimuka PPh Ps 23 Dibayar Dimuka Aset Pajak Tangguhan



Header Header Header Detail Detail Detail Detail Detail Detail Header Detail Detail Header Detail Detail Detail Header Detail Detail Detail Detail Detail Header Detail Header Detail Header Detail Detail Detail Detail Header Detail Detail Detail Detail Detail Detail Detail Detail Header Detail Detail Detail



Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit



1-2000 1-2100



1-2110 1-2120 1-2130 1-2140 1-2150 1-2160 1-2200



1-2210 1-2220 1-2230 1-2240 1-2250 1-2300



1-2310 1-2320 1-2330 2-0000 2-1000 2-1100



2-1110 2-1120 2-1130 2-1140 2-1150 2-1160 2-1200



2-1210 2-1220 2-1230 2-1240 2-1250 2-1300



2-1310 2-1320 2-1330 2-1340 2-1350 2-1360 2-2000 2-2100



2-2110 3-0000



3-1000



AKTIVA TIDAK LANCAR AKTIVA TETAP Peralatan & Perlangkapan Kanto Tanah Bangunan Renovasi Bangunan Kendaraan Mesin Mainan Akumulasi Penyusutan Aktiva Te Ak. Peny. Peralatan & Perlengk Ak. Peny. Bangunan Ak. Peny. Renovasi Bangunan Ak. Peny. Kendaraan Ak. Peny. Mesin Mainan AKTIVA LAIN-LAIN Uang Jaminan Hak Sewa Uang Jaminan Telepon Beban Ditangguhkan-Selisih Kur KEWAJIBAN KEWAJIBAN LANCAR Hutang Usaha Hut. Usaha Pembelian Mesin Mai Hut. Usaha - Pembelian Non Mes Hutang Retensi Hutang Astek Hutang Koperasi Hutang Lain-Lain Beban YMH Dibayar Gaji & Tunj. Lainnya ymh Dibay Listrik & Energi ymh Dibayar Bunga ymh Dibayar Sewa ymh Dibayar Beban ymh dibayar lain-lain Hutang Pajak Hutang PPh pasal 21 Hutang PPh pasal 23 Hutang PPh pasal 25 Hutang PPh pasal 29 Hutang Pajak Hiburan Hutang PPn KEWAJIBAN TIDAK LANCAR KEWAJIBAN JANGKA PANJANG Liabilitas Imbalan Kerja Karya EKUITAS MODAL SAHAM



Assets Asset Fixed Assets Fixed Assets Fixed Assets Fixed Assets Fixed Assets Fixed Assets Asset Fixed Assets Fixed Assets Fixed Assets Fixed Assets Fixed Assets Asset Other Asset Other Asset Other Asset Liability Liability Liability Account Payable Account Payable Account Payable Account Payable Account Payable Account Payable Liability Other Current Liability Other Current Liability Other Current Liability Other Current Liability Other Current Liability Liability Other Current Liability Other Current Liability Other Current Liability Other Current Liability Other Current Liability Other Current Liability Liability Long Term Liability Long Term Liability Euqity Euqity



Header Header Detail Detail Detail Detail Detail Detail Header Detail Detail Detail Detail Detail Header Detail Detail Detail Header Header Header Detail Detail Detail Detail Detail Detail Header Detail Detail Detail Detail Detail Header Detail Detail Detail Detail Detail Detail Header Header Detail Header Detail



Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit



3-2000 3-3000 3-4000 3-5000 4-0000 4-1000



4-1110 4-1120 4-1200



4-1210 4-1220 4-1230 4-1240 4-1250 4-1260 4-1270 4-1280 4-1290 6-0000 6-1000



6-1100 6-1200 6-1300 6-1400 6-1500 6-2000



6-2101 6-2102 6-2103 6-2104 6-2201 6-2202 6-2203 6-2204 6-2205 6-2206 6-3000



6-3101 6-3102 6-3103 6-3104 6-3105 6-3106 6-3201 6-3202



LABA DITAHAN AWAL TAHUN LABA TAHUN BERJALAN KEUNTUNGAN BELUM DIREALISASI LABA (RUGI) kOMPREHENSIF LAINN PENDAPATAN PENDAPATAN USAHA Pendapatan Jasa Service Pendapatan Jasa Lainnya PENDAPATAN DILUAR USAHA Pendapatan Dividen Pendapatan Bunga Deposito Pendapatan Jasa Giro Pendapatan Bunga Deposito (US$ Pendapatan Kupon Reksadana Pendapatan Bunga Lain-lain Pendapatan Claim Asuransi Laba (Rugi) Investasi Pendapatan Sewa BEBAN Biaya Umum dan Administrasi Biaya Bunga Cerukan Biaya Bunga Lain-Lain Biaya Administrasi Bank Biaya Pick Up Service Biaya Piutang tak tertagih Biaya Iklan dan Promosi Biaya Promosi Brosur Biaya Ijin Promosi Biaya Promosi Lain-Lain Biaya Hadiah Biaya Spanduk & Umbul-Umbul Biaya Neon Sign Biaya Tiket Hadiah Biaya Hadiah Langsung Biaya Baliho Biaya Operasional Biaya Pengangkutan Biaya Pemeliharaan Kendaraan Biaya Kirim Barang-Ekspedisi Biaya Kirim Barang-Non Ekspedi Ongkos Kuli Biaya Sewa Kendaraan Angkutan Biaya Pakaian Seragam Biaya Label Merk



Euqity Euqity Euqity Euqity Income Income Income Income Income Income Income Income Income Income Income Income Income Income Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense



Detail Detail Detail Detail Header Header Detail Detail Header Detail Detail Detail Detail Detail Detail Detail Detail Detail Header Header Detail Detail Detail Detail Detail Header Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Header Detail Detail Detail Detail Detail Detail Detail Detail



Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit



6-3203 6-3301 6-3302 6-3303 6-3304 6-3305 6-3306 6-3401 6-3402 6-3403 6-3404 6-3405 6-3406 6-3407 6-3408 6-3501 6-3502 6-3503 6-3504 6-3505 6-3506 6-3507 6-3508 6-3509 6-3510 6-4000



6-4100 6-4200 6-4300 6-4400 6-4500 6-4600 6-4700 6-4800 6-5000



6-5100 6-5200 6-5300 6-5400 6-5500 6-6000



6-6101 6-6102 6-6103 6-6104



Signage Interior Biaya Dekorasi Lain-Lain Biaya Perlengkapan Kebersihan Biaya Kantong Plastik Lampu-lampu Meja & Kursi Biaya Perl Toko/Bgn Lain-Lain Biaya Perbaikan Bangunan & Pen Biaya Pemeliharan Mesin Mainan Biaya Perlengkapan Mesin Biaya Perbaikan Instalasi List Biaya Jasa Pemeliharaan Biaya Sewa Bangunan Toko Biaya Sewa Perum. Karyawan Biaya Koin Mainan Biaya Kartu Mainan Biaya Minuman Biaya Makanan Biaya Listrik Biaya Air Biaya Telepon Biaya Faximile Biaya Perangko & Meterai Biaya Kirim Paket & Surat Biaya Karyawan Gaji Pokok Kantor Pesangon Uang Lembur Kantor Tunjangan Kesehatan Kantor THR Kantor Astek Kantor Bonus Kantor Beban Imbalan Kerja Karyawan Biaya Penyusutan B. Peny. Peralatan & Perlengka B. Peny. Bangunan B. Peny. Renovasi Bangunan B. Peny. Kendaraan B. Peny. Mesin Mainan Biaya Perijinan & Pajak Biaya Ijin Depnaker Biaya Ijin SIUP Biaya Ijin Pariwisata Biaya Ijin Domisili



Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense



Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Detail Header Detail Detail Detail Detail Detail Detail Detail Detail Header Detail Detail Detail Detail Detail Header Detail Detail Detail Detail



Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit



6-6105 6-6106 6-6107 6-6108 6-6109 6-6110 6-6111 6-7000



6-7100 6-7200 6-7300 6-7400 6-7500 6-7600 6-7700 6-8000



6-8100 6-8200 6-8300 6-8400 6-8500 6-9000



6-9100 6-9200 6-9300 6-9400 6-9500 6-9600 6-9700 6-9800 6-9900 8-0000



8-1000 8-2000 8-3000 8-4000 8-5000 8-6000 9-0000



9-1000 9-2000 9-3000 9-4000 9-5000 9-6000



Biaya License Biaya Ijin Lain-Lain Pajak Hiburan Pajak Reklame Pajak Bumi & Bangunan Pajak Lain-Lain Denda Pajak - PPh Biaya Asuransi Biaya Asuransi Kendaraan Biaya Asuransi Mesin Mainan Biaya Asuransi Karyawan Biaya Asuransi Bangunan Biaya Ass Kerugian pihak ketig Biaya Ass Uang Kas & Perjalana Biaya Ass Pihak ketiga Biaya Jasa Tenaga Ahli Biaya Notaris/PPAT Biaya Konsultan Hukum & Pajak Biaya Jasa Penilai Biaya Jasa Management Biaya Jasa Tenaga Ahli Lain Biaya Administrasi Biaya Alat Tulis Kantor Biaya Recruit, Pendidikan & La Biaya Kesejahteraan Karyawan Biaya Keamanan Biaya Sumbangan Biaya Jamuan Biaya Tiket Biaya Hotel Biaya Transportasi Pendapatan Lain-Lain Laba Penjualan Aktiva T Laba Selisih Kurs Pendapatan Lain-lain Laba Komprehensif lainn Taksiran PPh Badan Pajak Tangguhan Biaya Lain-Lain Rugi Penjualan Aktiva T Rugi Penghapusan Aktiva Tetap Rugi Selisih Kurs Rugi Kebakaran Biaya Lain-lain Rugi Komprehensif lainn



Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Other Income Other Income Other Income Other Income Other Income Other Income Other Income Other Expenses Other Expenses Other Expenses Other Expenses Other Expenses Other Expenses Other Expenses



Detail Detail Detail Detail Detail Detail Detail Header Detail Detail Detail Detail Detail Detail Detail Header Detail Detail Detail Detail Detail Header Detail Detail Detail Detail Detail Detail Detail Detail Detail Header Detail Detail Detail Detail Detail Detail Header Detail Detail Detail Detail Detail Detail



Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit



Level Cheque Balance Tax Code 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N



0 0 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T



1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 1N 2N 2N 2N 2N 2N 2N 2N 2N 2N 2N 2N 2N 2N 2N 2N 2N 2N 2N 2N 2N 2N 2N 3N 3N 3N 3N 3N



0 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 0 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 0 N-T 0 0 N-T



3N 3N 3N 3N 4N 4N 4N 4N 4N 4N 4N 4N 4N 4N 4N 4N 4N 4N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N



0 N-T 0 N-T 0 N-T 0 N-T 0 0 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T



5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N



0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T



5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 5N 6N 6N 6N 6N 6N 6N 6N 6N 6N 6N 6N 6N 6N 6N



0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T 0 N-T