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1. Harta (Aktiva) Assents
Aktiva Lancar Currents Assents
Kas Cash
Kas di Tangan Cash on Hard
Kas di Bank Cash in Bank
Kas kecil Pretty Cash
Wesel Tagihan/ Piutang wesel Notes Receivable
Piutang Dagang Account Receivable
Cadangan Kerugian Piutang Allowance for Doubtful Debt
Perlengkapan Supplies
Perlengkapan Tokoh Store Supplies
Perlengkapan Kantor Office Supplies
Persediaan Barang Dagang Merchandise Inventory
Persediaan Bahan Baku Material inventory
Persediaan Barang dalam Proses Work in Process Inventory
Persediaan Barang Jadi Finished Goods Inventory
Iklan Dibayar Dimuka Prepaid Advertising
Bunga Dibayar Dimuka Prepaid Interest
Ansuransi Dibayar Dimuka Prepaid Insurance
Sewa Dibayar Dimuka Prepaid Rent
Gaji Dibayar Dimuka Prepaid Salaries
Pajak Dibayar Dimuka Prepaid Tax

Aktiva Tetap Fixed Assets


Peralatan equipment
Akumulsi enyusutan Peralatan Accumulated Depreciation of Equipment
Peralatan Tokoh Store Equipment
Peralatan Kantor Office Equipment
Gedung Building
Akumulasi Penyusutan Gedung Accumulated of Depreciation building
Tanah Land
Mesin Machinery

Aktiva Tetap Tidak Berwujud Intangible Assets


Hak Patent Patent
Hak Cipta Copy Right
Merek Dagang Trade Mark
goodwill goodwill

2. Hutang Liabilities
Hutang Lancar Current Liabilities
Hutang Dagang Account Liabilities
Hutang Bank Bank Payable
Hutang Gaji Salaries Payable
Hutang Pajak Tax Payable
Hutang Beban Expense Payable
Wessel Bayar Notes Payable
Sewa Diterima Dimuka Deffered Rent
Pendapatan Ditema Dimuka Deffered Revenue

Hutang Jangka Panjang Long Team Payable


Hutang Hipotek Mortgage Payable
Hutang Obligasi Bonds Payable

3. Modal Equity / Capital


Prive Withdrawls / Drawing
Iktisar L/R Income Summary
Labah Ditahan Retairned Earning
Laba Tahun Berjalan Current Year Earning
Saldo Penyeimbangan Historical Balancing

4. Pedapatan Fees Eared / Service


Pendapatan Jasa Revenue
penjualan Sales
Retur Penjulan dan Pengurangan Harga Sales Return and Allowance
Potongan Penjulan Sales Discount

5. Beban Expense
Harga Pokok Penjualan Cost of Good Sold
Pembelian Purchase
Beban Angkut Pembelian Freight In
Retur Pembelian dan Pengurangan Harga Purchase Return and Allowance
Potongan Pembelian Purchase Discount

Beban Penjualan
Beban Iklan Advertising Expense
Beban Gaji bagian Penjualan Sale Salaries Expense
Beban Angkut Penjulan Freight Out
Beban Perlengkapan Toko Store Supplies Expense
Beban Penyusutan Gedung Depreciation Expense of Building
Beban Sewa Toko Rent Store Expense
Beban Kerugian Piutang Tak Tertagih Bad Debtt Expense

Beban Adminitrasi dan Umum Administration Expense


Beban Gaji bagian Kantor Sales Salaries Expense
Beban Aauransi Freight Out
Beban Listrik,Air dan Telepon Insurance Expense
Beban Perlengkapan Kantor Office Supplies Expense

6. Pendapatan Lain-Lain Others Income


Pendapatan Bunga Interest Revenue
Pendaptan Sewa Rent Revenue
Pendapatan Deviden Dividend

7. Beban Lain-Lain Others Expense


Beban Bunga Interest Expense
Beban Adminitrasi Bank Bank Service Charge

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