DAFTAR AKUN Soal Akuntansi | Winarto's Website daff elektronik

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II. DAFTAR AKUN

Acc. Number Account Name HeaderDetail Untuk Mencatat Mutasi 1-0000 Asset Header 1-1000 Current Asset Header 1-1100 Cash in Bank Detail Kas di bank 1-1110 Petty Cash Detail Kas kecil 1-1120 Account Receivable Detail Piutang Dagang 1-1121 Allowance for Doubtful Debt Detail Cadangan Kerugian Piutang 1-1130 Merchandise Inventory Detail Persed. Barang Dagangan 1-1140 Store Supplies Detail Perlengkapan Toko 1-1150 Prepaid Insurance Detail Asuransi Dibayar di muka 1-1160 Prepaid Tax Detail Uang Muka PPh Psl 25 1-1170 VAT In Detail PPN Masukan 1-1200 Fixed Asset Header 1-1210 Buildings at Cost Detail Harga Perolehan Gedung 1-1211 Buildings Accum. Depr. Detail Akum. Peny. Gedung 1-1220 Vehicles at cost Detail Harga Perolehan Kendaraan 1-1222 Vehicles Acc. Depr. Detail Akum. Peny. Kendaraan 2-1000 Liabilities Header 2-1100 Current Liabilities header 2-1110 Account Payable Detail Utang Dagang 2-1120 Expense Payable Detail Utang Beban 2-1130 Income Tax Payable Detail Utang PPh 2-1140 VAT Tax Detail Utang PPN 2-1150 VAT Out Detail PPN Keluaran 2-2200 Long Term Liabilities Header 2-2210 Bank BPD Loan Detail Utang Bank BPD 3-1000 Equity Header 3-1110 Fajar Capital Detail Modal Fajar 3-1120 Fajar Drawing Detail Prive Fajar 3-8000 Current Year Earnings Detail Laba Periode Berjalan 3-9999 Historical Balancing Detail Saldo Penyeimbang 4-1000 Income Header 4-1100 Sales Detail Penjualan 4-1200 Freight Out Detail Biaya Angkut Penjualan 5-1000 Cost of Sales Header 5-1100 Cost of Good Sold Detail Harga Pokok Penjualan 5-1200 Freight In Detail Biaya Angkut Pembelian 5-1300 Purchase Discounts Detail Potongan Pembelian 6-1000 Expenses Header 6-1105 Salaries Expense Detail Biaya Gaji 6-1110 Advertising Expense Detail Biaya Iklan 6-1120 Store Supplies Expense Detail Biaya Perlengkapan Toko 6-1130 Telephone Expense Detail Biaya Telepon 6-1140 Electricity and Water Expense Detail Biaya Listrik dan Air 6-1260 Sales Discount Detail Potongan Penjualan 6-1290 Bad Debt Detail Biaya Kerugian Piutang 6-1360 Depreciation Expense Detail Biaya Penyusutan 6-1401 Insurance Expense Detail Biaya Asuransi 6-1900 Other Operating Expense Detail Biaya Operasi lainnya 8-1000 Other Income Header 8-1100 Interest Income Detail Pendapatan Bunga 9-1000 Other Expenses Header 4 | P a g e Acc. Number Account Name HeaderDetail Untuk Mencatat Mutasi 9-1100 Interest Expense Detail Beban Bunga 9-1200 Bank Charge Detail Biaya Adm. Bank 9-1300 Income Tax Expense Detail Beban PPh.

III. Neraca Saldo per 30 Nopember 2014