LIST OF ACCOUNT

No. Account Akun

1 Current Assets Aktiva lancar
2 Cash Kas
3 Account Receivable Piutang
4 Prepaid Expenses Biaya dibayar di muka
5 Prepaid Rent Sewa dibayar di muka
6 Prepaid Insurance Asuransi dibayar di muka
7 Prepaid Advertising Iklan dibayar di muka
8 Supplies Perlengkapan
9 Investment Investasi
10 AFDA / Allowance For Doubtful Account Cadangan piutang tak tertagih
11 Notes Receivable Piutang wesel/ Wesel Tagih
12 Inventory Persediaan
13 Interest Receivable Piutang bunga
14 Store Supplies Perlengkapan toko
15 Office Supplies Perlengkapan kantor
16 Equipment Peralatan
17 Store Equipment Peralatan toko
18 Office Equipment Peralatan kantor
19 Vehicle Kendaraan
20 Land Tanah
21 Building Bangunan
22 Accumulated Depreciation Akumulasi depresiasi
23 Fixed Assets Aktiva tetap
24 Capital Modal
25 Drawing Prive
26 Account Payable Hutang dagang
27 Unearned Revenue Pendapatan diterima di muka
28 Notes Payable Hutang wesel/ wesel Bayar
29 Salaries Payable Hutang gaji
30 Income Tax Payable Hutang pajak penghasilan
31 Rent Payable Hutang sewa
32 Interest payable Hutang bunga
33 Bank Loan Hutang bank
34 Mortgage payable Hutang hipotek
35 Revenue / Income Pendapatan
36 Fees Earned Pendapatan jasa
37 Sales Penjualan
38 Sales Discounts Potongan penjualan
39 Sales Return & Allowances Retur penjualan
40 Cost of Goods Sold Harga pokok penjualan
41 Purchases Pembelian
42 Purchase Discounts Potongan pembelian
43 Purchase Returns & Allowances Retur pembelian
44 Freight In Biaya angkut pembelian
45 Sales Expenses Biaya penjualan
46 General & Adm Expenses Biaya umum & adm
47 Sales Salaries Expenses Biaya gaji bagian penjualan
48 Rent Expenses Biaya sewa
49 Insurance Expenses Biaya asuransi
50 Sales Miscellaneous Expenses Biaya lainnya bagian penjualan
51 General Miscellaneous Expenses Biaya laiinya bagian adm
52 Depreciation Expenses Biaya depresiasi
53 Bad debt expense Biaya piutang tak tertagih
54 Freight Out Biaya angkut penjualan
55 Retained Earnings Laba ditahan
56 Dividends Deviden
57 Capital Stock Modal saham
Rekening Saldo Neraca / Laba Rugi
D N
D N
D N
D N
D N
D N
D N
D N
D N
K N
D N
D N
D N
D N
D N
D N
D N
D N
D N
D N
D N
K N
D N
K N
D N
K N
K N
K N
K N
K N
K N
K N
K N
K N
K L/R
K L/R
K L/R
D L/R
D L/R
D L/R
D L/R
K L/R
K L/R
D L/R
D L/R
D L/R
D L/R
D L/R
D L/R
D L/R
D L/R
D L/R
D L/R
D L/R
K N
D R/E Statement
K N