(EKONOMI) Nama-Nama Akun Dalam Akuntansi [PDF]

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NAMA : HUSSAIN ABDILLAH KELAS : XII MIPA 1



NAMA-NAMA AKUN DALAM AKUNTANSI ASSETS Current Assets Cash In Bank Petty Cash Account Receivable Allowance For Doubtful Debt Furniture And Fixture Interest Receivable Notes Receivable Merchandise Inventory Marketable Securities Supplies Store Supplies Office Supplies Prepaid Advertising Prepaid Expense Prepaid Insurance Prepaid Rent Long Term Investment Investment In Bond Investment In Common Stock Temporary Investment Fixed Assets Equipment Acumulated depreciation of equipment Store Equipment Acumulated depreciation of store equipment Office Equipment Acumulated depreciation of office equipment Building Acumulated depreciation of building Land Acumulated depreciation of land Machine Acumulated depreciation of machine Motor Vehicle Acumulated depreciation of motor vehicle



HARTA Harta Lancar Kas di Bank Kas Kecil Piutang Dagang Penyisihan Kerugian Piutang Perabot & Inventaris Piutang Bunga Piutang Wesel Persediaan Barang Dagangan Surat-Surat Berharga Perlengkapan Perlengkapan Toko Perlengkapan Kantor Iklan Dibayar Dimuka Beban Dibayar Dimuka Ansuransi Dibayar Dimuka Sewa Dibayar Dimuka Investasi Jangka Panjang Investasi Dalam Obligasi Investasi Dalam Saham Investasi Jangka Pendek Harta Tetap Peralatan Akumulasi Penyusutan Peralatan Peralatan Toko Akumulasi Penyusutan Peralatan Toko Peralatan Kantor Akumulasi Penyusutan Peralatan Kantor Gedung Akumulasi Penyusutan Gedung Tanah Akumulasi Penyusutan Tanah Mesin Akumulasi Penyusutan Mesin Kendaraan Akumulasi Penyusutan Kendaraan



Intangible Fixed Assets Goodwill Franchise Leasing LIABILITIES Account Payable Bank Payable / Loan From Bank Bond Payable Interest Payable Mortgage Payable Notes Payable Salaries Payable Tax Payable Accrued Expense Unearned Rent Unearned Revenue Vat Out EQUITY Paid Up Capital Prive Drawing Devidend Income Summary Common Stock Preferred Stock Retained Earning REVENUE Sales Sales Return Sales Discount Commosion Income Consignment Income Fare Income Fees Earned Income From Joint Venture Interest Income Other Income Recovery Income Rent Income Purchase



Harta Tidak Berwujud Nama Baik Hak Istimewa Hak Sewa KEWAJIBAN (UTANG) Utang Dagang Utang Bank Utang Obligasi Utang Bunga Utang Hipotek Utang Wesel Utang Gaji Utang Pajak Utang Beban Sewa Diterima Dimuka Pendapatan Diterima Dimuka PPN Keluaran MODAL Setoran Modal Pengambilan Pribadi Pengambilan Pribadi Pengambilan Saham Ikhtisar Laba Rugi Saham Saham Preferen / Istimewa Laba Di Tahan PENDAPATAN Penjualan Pengembalian Penjualan Potongan Penjualan Pendapatan Dari Komisi Pendapatan Dari Konsinyasi Pendapatan Dari Angkutan Honor Pendapatan Dari Usaha Petungan Pendapatan Bunga Pendapatan Lain-Lain Pendapatan Diterima Kembali Pendapatan Sewa Pembelian



Purchase Return Purchase Discount Cost Of Goods Sold EXPENSE Advertising Expense Telephone & Electeicity Expense Store Supplies Expense Bad Debt Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Expense Other Operating Expense Office Salaries Expense Store Salaries Expense Salesmen Salaries Expense Supplies Expense Office Supplies Expense Administrative Expense Interest Expense Miscellanious Expense Motor Vehicle Expense Utilities Expense Bank Service Charge Income Tax Expense Depreciation Expense Of Building Depreciation Expense Of Equipment Depreciation Expense Of Furniture And Fixture Depreciation Expense Of Machine Depreciation Expense Of Motor Vehicle Depreciation Expense Of Office Equipment Depreciation Expense Of Store Equipment Freight In Freight Out



Pengembalian Pembelian Potongan Pembelian Harga Pokok Penjualan BEBAN Beban Iklan Beban Telepon dan Listrik Beban Perlengkapan Toko Beban Kerugian Piutang Beban Penyusutan Harta Beban Asuransi Beban Sewa Beban Upah dan gaji Beban Operasi Lainnya Beban Gaji Kantor Beban Gaji Toko Beban Gaji Bagian Penjualan Beban Perlengkapan Toko Beban Perlengkapan Kantor Beban Administrasi Beban Bunga Beban Rupa-Rupa Beban Kendaraan Beban Prasarana Beban Administrasi Bank Beban Pajak Penghasilan Beban Penyusutan Gedung Beban Penyusutan Peralatan Beban Penyusutan Perabot/Inventaris Beban Penyusutan Mesin Beban Penyusutan Kendaraan Beban Penyusutan Peralatan Kantor Beban Penyusutan Peralatan Toko Ongkos Angkut Pembelian Ongkos Angkut Penjualan