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DAFTAR AKUN

NOMOR NAMA AKUN

1-2000 Assets
1-1000 Current Assets
1-1110 Cash in Bank
1-1120 Cash in E-Wallet
1-1130 Cash on Hand
1-1140 Patty Cash
1-1150 Account Receivable
1-1160 Allowance for Doubtful Debt
1-1170 Merchandise Inventory
1-1180 VAT In
1-1190 Employee Receivable
1-1200 Supplies
1-1210 Prepaid Income Tax
1-1220 Prepaid Insurance
1-1230 Prepaid Rent
1-1240 Down Payment to Supplier
1-2000 Fixed Assets
1-2100 Land
1-2200 Building
1-2210 Acc. Depreciation of Building
1-2300 Vehicle
1-2310 Acc. Depreciation of Vehicle
1-2400 Equipment
1-2410 Acc. Depreciation of Equipment
2-2000 Liabilities
2-1000 Current Liabilities
2-1110 Account Payable
2-1120 Credit Card
2-1130 VAT Out
2-1140 Accruad Expense
2-1150 Income Tax Payable - Art. 21
2-1160 Income Tax Payable - Art. 23
2-1170 Income Tax Payable - Art. 25/29
2-1180 Down Payment from Customer
2-2000 Long-Term Liabilities
2-2100 Bank Loan
3-2000 Equity
3-1000 Common Stock
3-2000 Dividend
3-3000 Retained Earning
3-4000 Income Summary
4-2000 Income
4-1000 Sales
4-2000 Sales Returns
4-3000 Sales Discount
4-4000 Commission Revenue
4-5000 Freight Collected
5-2000 Cost of Sales
5-1000 Cost of Good Sold
5-2000 Freight Paid
5-3000 Purchase Discount
6-2000 Expenses
6-1110 Depreciation Expense - Building
6-1120 Depreciation Expense - Vehicles
6-1130 Depreciation Expense - Equipment
6-1140 Payment Fee
6-1150 Repairs & Maintenance Expense
6-1160 Advertising Expense
6-1170 Wages & Salaries Expense
6-1180 Bad Debt Expesne
6-1190 Insurance Expense
6-1210 Supplies Expense
6-1220 Electricity, Water, Telp. & Internet Expense
6-1230 Rent Expense
6-1240 Consulting Expense
8-2000 Other Income
8-1000 Interest Revenue
8-2000 Late Fees Collected
8-3000 Dividend Revenue
8-4000 Other Revenue
9-2000 Other Expense
9-1000 Interest Expense
9-2000 Bank Service Charge
9-3000 Income Tax Expense
9-4000 Late Fees Expense
9-5000 Other Expense
1144 StartFragment:0000000450 EndFragment:0000101109
R AKUN

FUNGSI MENCATAT MUTASI NILAI

Aset
Aset Lancar
Kas di Bank
Kas di Dompet Digital
Kas di Tangan
Kas Kecil
Piutang Dagang
Cadangan Kerugian Piutang
Persediaan Barang Dagang
PPN Masukan
Piutang Karyawan
Perlengkapan Kantor
Pajak Dibayar Dimuka
Asuransi Dibayar Dimuka
Sewa Dibayar Dimuka
Uang Muka kepada Pemasok
Aset Tetap
Tanah
Bangunan
Akum. Depresiasi Bangunan
Kendaraan
Akum. Depresiasi Kendaraan
Peralatan
Akum. Depresiasi Peralatan
Kewajiban
Kewajiban Lancar
Utang Dagang
Utang Kartu Kredit
PPN Keluaran
Utang Beban
Utang Pajak PPh Pasal 21
Utang Pajak PPh Pasal 23
Utang Pajak PPh Pasal 25/29
Uang Muka dari Pelanggan
Kewajiban Jangka Panjang
Utang Bank
Ekuitas
Modal Sendiri
Devidend
Laba Ditahan
Ikhtisar Laba Rugi
Pendapatan
Penjualan
Retur Penjualan
Diskon Penjualan
Pendapatan Komisi
Pendapatan Kirim
Harga Pokok Penjualan
Harga Pokok Barang Dagangan
Biaya Kirim
Potongan Pembelian
Beban
Beban Depresiasi Bangunan
Beban Depresiasi Kendaraan
Beban Depresiasi Peralatan
Biaya Admin E-commerce
Beban Perawatan dan Perbaikan
Beban Iklan
Beban Gaji
Beban Kerugian Piutang
Beban Asuransi
Beban Perlengkapan
Beban Listrik, Air, Telepon, & Internet
Beban Sewa
Beban Konsultasi
Laba dan Pendapatan Lainnya
Pendapatan Bunga
Pendapatan Denda
Pendapatan Deviden
Pendapatan Lain-Lain
Rugi dan Beban Lainnya
Beban Bunga Bank
Beban Administrasi Bank
Beban Pajak Penghasilan
Beban Denda Keterlambatan
Beban Lain-Lain
 PT DUNIA HELM
BUKU KAS KECIL
PER TANGGAL 31 DESEMBER 2022

Akun Yang Didebit

Tanggal No. Bukti Keterangan Penerimaan Pengeluaran ATK
1 Saldo awal ###
2 Pembelian token listrik ###
2 Pembayaran Ongkir Rp 100,000.00
3 Pembelian pulsa Rp 200,000.00
10 Pengisian Dana Kas kecil ###
12 Transportasi Rp 200,000.00
18 pembuatan brosur Iklan Rp 300,000.00
27 Pembelian ATK Rp 550,000.00 Rp 550,000.00
31 Pengisian dana Kas Kecil ###

JUMLAH ### ### Rp 550,000.00

SALDO ###
JUMLAH PRIODE ### ###
Akun Yang Didebit
Telp,PDAM,Listrik Lain lain

Rp 1,005,000.00
###
Rp 200,000.00

Rp200,000.00
###

Rp1,205,000.00 Rp600,000.00
Tang Nomor Akun Uraian Debit Kredit
1 1-1140 ### ###
1-1110 Kas ###
2 6-1220 Biaya Listrik ###
1-1140 Kas Kecil ###
2 5-2000 biaya kirim Rp100,000.00
1-1140 Kas Kecil Rp 100,000.00
3 6-1220 Pembelian Pulsa Rp200,000.00
1-1140 Kas Kecil Rp 200,000.00
10 1-1140 Kas Kecil ###
1-1110 Kas ###
12 5-2000 Biaya Kirim Rp200,000.00
1-1140 Kas Kecil Rp 200,000.00
18 6-1160 Biaya Iklan Rp300,000.00
1-1140 Kas Kecil Rp 300,000.00
27 1-1120 Perlengkapan Rp550,000.00
1-1140 Kas Kecil Rp 550,000.00
31 1-1140 Kas Kecil ###
1-1110 Kas ###

Total ### ###

Tanggal Ref Keterangan Debit Kredit Saldo
1 Pembentukan Kas Kecil ### ###
2 Pembelian Token Listrik ### ###
2 Pembayaran Ongkir Rp 100,000.00 ###
3 Pembelian Pulsa Rp 200,000.00 ###
10 Pengisian Kas Kecil Err:504