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PIONEER ADVERSTING

Chart of Account
Asset Revenue
101 Cash 400 Service Revenue : Pendapatan Jasa
112 Account Receivable
126 Supplies : Perlengkapan iklan
130 Prepaid Insurance :Asuransi dibayar dimuka
157 Equipment
158 Accumulated Depriciation-Equipment : Peralatan
Kantor
Liabilites Expenses
200 Notes Payble : Wesel Bayar 631 Supplies Expense
201 Account Payble : Utang Usaha 711 Depreciation Expense
209 Unearned Service Revenue : Pembayaran diterima 722 Insurance Expense
dimuka 726 Salaries and Wages Expense : Beban Gaji
212 Salaries and Wages Payble 729 Rent Expense : Beban Sewa
230 Interest Payble 732 Utilities Expense
905 Interst Expense
Owner Equity
301 Owner Capital : Modal
306 Owner Drawings : Penarikan
350 Income Summary

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