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KLASIFIKASI AKUN
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Riska Rahmanisa
 CHART OF ACCOUNT
Assets Current Assets Harta Lancar
11 111 Cash Kas
112 Notes Receivable Wesel Tagih/Piutang Tagih
113 Account Receivable Piutang Dagang / usaha
114 Interest Receivable Piutang Bunga
115 Dividend Receivable Piutang Dividen
116 Merchandise Inventory Persediaan Barang Dagangan
117 Prepaid Expense Beban dibayar dimuka
117.1 Prepaid Insurance Asuransi dibayar dimuka
117.2 Prepaid Advertising Iklan dibayar dimuka
117.3 Prepaid Rent Sewa dibayar dimuka
118 Office Supplies Perlengkaoan Kantor
12 Long Term Investment Investasi Jangka Panjang
121 Investment in Stock Investasi dalam Saham
122 Investment in Bond Investasi dalam Obligasi
13 Fixed Assets Aktiva Tetap
131 Land Tanah
132 Building Bangunan
Accumulated Depreciation Akumulasi Penyusutan
133
Building Bangunan
134 Equipment Peralatan
Accumulated Depreciation Akumulasi Penyusutan
135
Equipment Peralatan
14 Other Assets Harta lain-lain
141 Organization Cost Biaya Organisasi

2 Liabilities Kewajiban
21 Current Liabilities Kewajiban Lancar
211 Account Payable Hutang Dagang
212 Notes Payable Hutang Wesel
213 Interest Payable Hutang Bunga
214 Salaries Payable Hutang Gaji
215 Divident Payable Hutang Dividen
216 Bonds Payable Hutang Obligasi
22 Long Term Liabilities Hutang Jangka Panjang
Long Term Liabilities - Hutang Jangka Panjang –
221
Bank Bank
Long Tern Liabilities - Hutang Jangka Panjang –
222
Bond Obligasi
 Owner
3 Modal/Kepemilikan
Equity
31 Capital Stock Modal Saham
32 Additional Paid in Capital Tambahan Modal Disetor
33 Retained Earning Laba Ditahan
34 Dividend Dividen/Laba yang dibagikan

4 Revenue Pendapatan
41 Income Pendapatan Jasa / Usaha
42 Sales Penjualan
421 Sales Return and Allowances Retur Penjualan dan Pengurangan Harga
422 Sales Discount Potongan Penjualan
43 Interest Income Pendapatan Bunga
44 Dividend Income Pendapatan Dividen

5 Expenses Beban
51 Purchase Pembelian
511 Purchase Return and Allowances Retur Pembelian dan Pengurangan Harga
512 Purchases Discount Potongan Pembelian
513 Freight In Biaya Angkut Pembelian
52 Selling Expenses Biaya Penjualan
521 Salaries Expense Beban Gaji
522 Depreciation Expense Beban Penyusutan
522.1 Depreciation Expense Building Beban Penyusutan Gedung
522.2 Depreciation Expense Equipment Beban Penyusutan Peralatan
523 Advertising Expense Beban Iklan
524 Freight Out Beban Angkut Penjualan
525 Repair Expense Beban Reparasi
526 Cleaning Expense Beban Kebersihan
53 Administrative Expense Beban Administrasi
531 Utilities Expense Beban Utilitas
532 Insurance Expense Beban Asuransi
533 Rent Expense Beban Sewa
534 Office Supplies Expense Beban Perlengkapan Kantor
54 Other Expense Beban Lain-Lain
541 Interest Expense Beban Bunga
542 Amortization Expense Beban Amortisasi
543 Miscellaneous Expense Beban Rupa-Rupa
544 Tax Expense Beban Pajak

6 Income Summary Ikhtisar Rugi Laba