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    Sistem Akuntansi

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    ALICIA ADELLA
    This document contains a chart of accounts for PT Maju Terus, organized by account number and name. The chart includes asset, liability, equity, revenue, cost of goods sold, operational expense, other expense/income, and tax accounts. Some key accounts listed are cash, receivables, inventory, property/equipment, accumulated depreciation, accounts payable, sales, cost of goods sold, sales and marketing expense, general and administrative expense, interest income/expense, and entity income tax.

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    Sistem Akuntansi

    Uploaded by

    ALICIA ADELLA
    10 views5 pages
    This document contains a chart of accounts for PT Maju Terus, organized by account number and name. The chart includes asset, liability, equity, revenue, cost of goods sold, operational expense, other expense/income, and tax accounts. Some key accounts listed are cash, receivables, inventory, property/equipment, accumulated depreciation, accounts payable, sales, cost of goods sold, sales and marketing expense, general and administrative expense, interest income/expense, and entity income tax.

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    This document contains a chart of accounts for PT Maju Terus, organized by account number and name. The chart includes asset, liability, equity, revenue, cost of goods sold, operational expense, other expense/income, and tax accounts. Some key accounts listed are cash, receivables, inventory, property/equipment, accumulated depreciation, accounts payable, sales, cost of goods sold, sales and marketing expense, general and administrative expense, interest income/expense, and entity income tax.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    10 views5 pages

    Sistem Akuntansi

    Uploaded by

    ALICIA ADELLA
    This document contains a chart of accounts for PT Maju Terus, organized by account number and name. The chart includes asset, liability, equity, revenue, cost of goods sold, operational expense, other expense/income, and tax accounts. Some key accounts listed are cash, receivables, inventory, property/equipment, accumulated depreciation, accounts payable, sales, cost of goods sold, sales and marketing expense, general and administrative expense, interest income/expense, and entity income tax.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 5

    Chart Of Account- PT Maju Terus

    Account
    Account Name
    Number
    11000 Asset
    11100 Current Asset
    11100 Cash
    11110 Petty Cash
    11111 Office Petty Cash
    11112 Factory Petty Cash
    11120 Operational Cash
    11200 Bank
    11210 Bank CIMB Niaga (IDR)
    11220 Bank Central Asia (IDR)
    11230 Bank Central Asia (USD)
    11240 Bank HSBC (CNY)
    11300 Short-Term Investment
    11310 Mutual Fund (Reksadana)
    11400 Receivable
    11410 Account Receivable
    11411 Account Receivable (IDR)
    11412 Account Receivable (Foreign Currency)
    11420 Allowance for Doubtful Account
    11490 Other Receivable
    11500 Inventory
    11510 Raw Material
    11520 Work in Process
    11530 Finished Goods
    11540 Subsidiary Material
    11600 Prepaid Expense
    11610 Prepaid Insurance
    11620 Prepaid Rent
    12000 Long-Term Investment
    13000 Fixed Asset (Property, Plant, Equipment)
    13100 Land
    13200 Building
    13300 Machine
    13400 Vehicle
    13410 Mobil Box”
    13500 Equipment
    13600 Accumulated Depreciation
    13610 Building
    13620 Machine
    13630 Vehicle
    13631 Mobil Box”
    13640 Equipment
    14000 Intagible Asset
    15000 Other Asset
    20000 Liability
    21000 Current Liability
    21100 Account Payable
    21110 Account Payable (IDR)
    21120 Account Payable (CNY)
    21200 Bank Loan
    21210 Bank Central Asia
    21220 Bank Mandiri
    21300 Tax Payable
    21310 Income Tax
    21900 Other Payable
    22000 Long-Term Debt
    22100 Bank Loan
    22110 Bank Central Asia
    22120 Bank Mandiri
    21900 Other Debt
    30000 Equity
    31000 Share Capital
    31100 Preference Share
    31200 Ordinary Share
    31300 Treasury Share
    32000 Share Premium
    32100 Preference Share
    32200 Ordinary Share
    33000 Retained Earning
    40000 Revenue
    41000 Sales
    41100 Local
    41110 Cash
    41120 Credit
    41200 Export
    41210 Cash
    41220 Credit
    42000 Sales Return
    42100 Local
    42110 Cash
    42120 Credit
    42200 Export
    42210 Cash
    42220 Credit
    43000 Sales Discount
    43100 Local
    43110 Credit
    43200 Export
    43210 Credit
    50000 Cost Of Good Sold
    51000 Direct Material Cost
    51100 Local
    51200 Import
    52000 Direct Labor Cost
    52100 Factory Labor Payroll
    52200 Part-time Labor Payroll
    52300 Allowance Cost
    53000 Overhead Cost
    53100 Utilities (Telephone, Electricity, Water) - 25%
    53200 Depreciation - Factory Building
    53300 Depreciation - Machine
    53400 Subsidiary Material
    53500 Indirect Labor
    60000 Operational Expense
    61000 Sales & Marketing Expense
    61100 Employee Payroll
    61200 Allowance
    61300 Freight Out
    61400 Utilities (Telephone, Electricity, Water) - 50%
    61500 Depreciation - Building
    61600 Depreciation - Vehicle
    61700 Depreciation - Equipment
    62000 General & Administrative Expense
    62100 Employee Payroll
    62200 Allowance
    62300 Utilities (Telephone, Electricity, Water) - 25%
    62400 Depreciation - Building
    62500 Depreciation - Equipment
    70000 Other Expense & Income
    71000 Other Income
    71100 Interest
    71200 Gain on Foreign Exchange
    71300 Gain on Sale - Fixed Asset
    71900 Other Income
    72000 Other Expense
    72100 Interest
    72200 Bank Administrative
    72300 Loss on Foreign Exchange
    72400 Loss on Sale - Fixed Asset
    72500 Penalty on Tax
    72900 Other Expense
    80000 Tax
    81000 Entity Income Tax
    Alicia Adella
    Ka227
    210221180047

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