DAFTAR NAMA AKUN

DALAM AKUNTANSI UMUMNYA

ACCOUNT TYPE NAMA AKUN ACCOUNT TYPE NAMA AKUN

ASSETS ASET Land Tanah
Machine Mesin
CURRENT ASSETS ASET LANCAR
Acc depreciation of machine Akumulasi Penyusutan Mesin
Cash In Bank Kas di Bank
Motor Vehicle Kendaraan
Petty Cash Kas Kecil
Acc depreciation of vehicle Akumulasi Penyusutan Kendaraan
Account Receivable Piutang Dagang
Vat In PPN Masukan
Allowance For Doubtful Debt Penyisihan Kerugian Piutang
Furniture And Fixture Perabot & Inventaris INTANGIBLE FIXED ASSETS HARTA TAK BERWUJUD
Interest Receivable Piutang Bunga Goodwill Nama Baik
Notes Receivable Piutang Wesel Franchise Hak Istimewa
Merchandise Inventory Persediaan Barang Dagangan Leasing Hak Sewa
Marketable Securities Surat-Surat Berharga LIABILITIES KEWAJIBAN (UTANG)
Supplies Perlengkapan Account Payable Hutang Dagang
Store Supplies Perlengkapan Toko Bank Payable / Loan From Bank Hutang Bank
Office Supplies Perlengkapan Kantor Bond Payable Hutang Obligasi
Prepaid Advertising Iklan Dibayar Dimuka Interest Payable Hutang Bunga
Prepaid Expense Biaya Dibayar Dimuka Mortgage Payable Hutang Hipotek
Prepaid Insurance Asuransi Dibayar Dimuka Notes Payable Hutang Wesel
Prepaid Rent Sewa Dibayar Dimuka Salaries Payable Hutang Gaji
Long Term Investment Investasi Jangka Panjang Tax Payable Hutang Pajak
Investment In Bond Investasi Dalam Obligasi Accrued Expense Hutang Biaya
Investment In Common Stock Investasi Dalam Saham Unearned Rent Sewa Diterima Dimuka
Temporary Investment Investasi Jangka Pendek Unearned Revenue Pendapatan Diterima Dimuka
FIXED ASSETS ASET TETAP Vat Out PPN Keluaran
Acumulated depreciation of equipment Akumulasi Penyusutan Peralatan EQUITY EKUITAS (MODAL)
Store Equipment Peralatan Toko Paid Up Capital Setoran Modal
Acc depreciation of store equipment Akumulasi Penyusutan Peralatan Toko Prive (biasa digunakan) Pengambilan Pribadi
Office Equipment Peralatan Kantor Drawing Pengambilan Pribadi
Acc depreciation of office equipment Akumulasi Peny. Peralatan Kantor Dividend Pengambilan Saham (Deviden)
Building Gedung Income Summary Ikhtisar Laba Rugi
 DAFTAR NAMA AKUN
DALAM AKUNTANSI UMUMNYA
ACCOUNT TYPE NAMA AKUN ACCOUNT TYPE NAMA AKUN
Common Stock Saham Other Operating Expense Biaya Operasi Lainnya
Preferred Stock Saham Preferen / Istimewa Office Salaries Expense Biaya Gaji Kantor
Retained Earning Laba Di Tahan Store Salaries Expense Biaya Gaji Toko
REVENUE PENDAPATAN Salesmen Salaries Expense Biaya Gaji Bagian Penjualan
Sales Penjualan Supplies Expense Biaya Perlengkapan Toko
Sales Return Pengembalian Penjualan Office Supplies Expense Biaya Perlengkapan Kantor
Sales Discount Potongan Penjualan Administrative Expense Biaya Administrasi
Commosion Income Pendapatan Dari Komisi Interest Expense Biaya Bunga
Consignment Income Pendapatan Dari Konsinyasi Miscellanious Expense Biaya Rupa-Rupa
Fare Income Pendapatan Dari Angkutan Motor Vehicle Expense Biaya Kendaraan
Fees Earned Honor Utilities Expense Biaya Prasarana
Income From Joint Venture Pendapatan Dari Usaha Petungan Bank Service Charge Biaya Administrasi Bank
Interest Income Pendapatan Bunga Income Tax Expense Biaya Pajak Penghasilan
Other Income Pendapatan Lain-Lain Depreciation Expense Of Building Biaya Penyusutan Gedung
Recovery Income Pendapatan Diterima Kembali Depreciation Expense Of Equipment Biaya penyusutan Peralatan
Rent Income Pendapatan Sewa Depr. Exp. Of Furniture And Fixture Biaya Penyusutan Perabot/Inventaris
EXPENSE BEBAN Depreciation Expense Of Machine Biaya Penyusutan Mesin
Purchase Pembelian Depr. Expense Of Motor Vehicle Biaya Penyusutan Kendaraan
Purchase Discount Potongan Pembelian Depr. Expense Of Office Equipment Biaya Penyusutan Peralatan Kantor
Purchase Return Pengembalian Pembelian Depr. Expense Of Store Equipment Biaya Penyusutan Peralatan Toko

Cost Of Goods Sold
Advertising Expense
Telephone & Electeicity Expense
Store Supplies Expense
Bad Debt Expense
Depreciation Expense
Insurance Expense
Wages & Salaries Expense
Rent Expense
Harga Pokok Penjualan Freight In Ongkos Angkut Pembelian
Biaya Iklan Freight Out Ongkos Angkut Penjualan
Biaya Telepon dan Listrik
Biaya Perlengkapan Toko
Biaya Kerugian Piutang
Biaya Penyusutan Harta
Biaya Asuransi
Biaya Upah dan gaji
Biaya Sewa