Daftar Akun-Pt Sejahtera [PDF]

Citation preview

ACCOUNT NUMBER ACCOUNT NAME HEADER BALANCE ACCOUNT TYPE 1-0000 ASSETS H Asset 1-1000 CURRENT ASSETS H Asset 1-1110 Petty Cash Bank 1-1120 Cash in Bank Bank 1-1130 Marketable Securities Accounts receivable 1-1210 Accounts Receivable Accounts receivable 1-1220 Allowances for Bad Debts Other Current Asset 1-1230 Employee Receivable Other Current Asset 1-1310 Merchandise Inventory Other Current Asset 1-1320 Store Supplies Other Current Asset 1-1410 Prepaid Rent Other Current Asset 1-1420 Prepaid Insurance Other Current Asset 1-1430 Value Added Tax � In Other Current Asset 1-2000 Investment H Asset 1-2100 Stock Invesment Other Asset 1-3000 Fixed Assets H Asset 1-3100 Land Other Asset 1-3210 Building Other Asset 1-3220 Accumulated Depr.Building Other Asset 1-3301 Vehicle at cost Other Asset 1-3302 Accumulated Depr.Vehicles Other Asset 1-3401 Equipment Other Asset 1-3402 Accumulated Depr.Equipment Other Asset 2-0000 Liabilities H Liability 2-1110 Credit Card Long term liability 2-1210 Accounts Payable Accounts payable 2-1211 Accruad Expense Other current liability 2-1212 Income Tax Payable Other current liability 2-1213 Value Added Taxes � Out Other current liability 2-2000 Long term liabilities H Liability 2-2100 Bank BNI 46 Loan Long term liability 3-0000 Equity H Equity 3-1000 Common Stock Equity 3-1001 Retained Earning Equity 3-1002 Additional Paid In Capital Equity 3-1003 Devident Equity 3-1004 Income Summary Equity 4-0000 Revenues H Income 4-1100 Sales Income 4-2100 Freight Collected Income 4-2200 Late Fee Collected Income 4-2300 Sales Discount Income 4-2400 Sales Returns Income 5-0000 cost of goods sold H Cost Of Sales 5-1100 Cost of Goods Sold Cost Of Sales 5-2000 Freight Paid Cost Of Sales 5-3000 Purchase Discount Cost Of Sales 6-0000 expenses H Expense 6-1100 Wages & Salaries Expense 6-1200 Advertising Expense Expense 6-1300 Store Promotion Expenses Expense 6-1400 Utility Expense Expense 6-1500 WaterTelepon&Electicityexpense Expense 6-2100 Rent Expense Expense 6-2200 Supplies Expense Expense 6-2300 Maintenance and Repair Expense Expense 6-2400 Bad Debt Expense Expense 6-2500 DepreciationExpenseBuilding Expense



6-2600 6-2700 6-2800 6-2900 8-0000 8-1100 8-1200 8-1300 8-1400 9-0000 9-1100 9-1200 9-2100 9-2200 9-3100



DepreciationExpenseVihicles DepreciationExpenseEquipment Insurance Expense Late Fee Expense other income H Interest Income Devidend Income Gain/LossSalesVehicles Gain/LossSalesMarketable other expenses H Interest Expense Bank Service Charge Realize Gain or Loss Unrealize Gain or Loss Income Tax Expense



Expense Expense Expense Expense Other income Other income Other income Other income Other income Other Expense Other Expense Other Expense Other Expense Other Expense Other Expense