Kode Perkiraan Nama Tipe Akun Mata Uang

1101 Cash in Bank BANK IDR

1102 Petty Cash BANK IDR
110301 Accounts Receivable AREC IDR
110302 Allowance for Doubtful Debt AREC
1104 Merchandise Inventory INTR
1105 Barang Terkirim INTR
11600 Supplies OCAS
11700 Prepaid Rent OCAS
11800 Prepaid Insurance OCAS
1106 PPN Income OCAS
12100 Stock Investments OCAS
1108 Transaksi Aset Tetap OCAS
13100 Land FASS
13200 Building at Costs FASS
13300 Building Accumulated Depr. DEPR
13400 Vehicle at Cost FASS
13500 Vehicle Accumulated Depr. DEPR
13600 Equiptment at Cost FASS
13700 Equiptment Accumulated Depr. DEPR
210100 Credit Card APAY
210101 Account Payable APAY
210102 Uang Muka Penjualan IDR APAY
21012 Accruad expenses OCLY
21400 Income Tax Payable OCLY
2103 Utang Pembelian Belum Tertagih OCLY
21011 PPN Payable OCLY
2102 PPN Outcome OCLY
22100 Bank Mandiri Loan (KUK) LTLY
31100 Anton Capital EQTY
31300 Retained Earning EQTY
300001 Income Summary EQTY
4101 Sales of Merchandise REVE
4201 Sales Return REVE
4301 Sales Discount REVE IDR
5101 Cost of Good Sold COGS
51200 Freight Paid COGS
51300 Purchase Discount COGS IDR
61100 Advertising Expense EXPS
61200 Eextericity Expense EXPS
61300 Telephone Expense EXPS
61400 Rent Expense EXPS
61500 Supplies Expense EXPS
61600 Maintenance and Repair Expense EXPS
61700 Bad Debt Expense EXPS
61800 Depreciation Expense EXPS
61900 Insurance Expense EXPS
61910 Late Fee Expense EXPS
61920 Wages & Salaries EXPS
81100 Interest Income OINC
81200 Freight Collected OINC
81300 Late Fee Collected OINC
81400 Devidend Income OINC
81500 Gain/loss sales vehicle OINC
91100 Interest Expense OEXP
91200 Bank Service Charge OEXP
91300 Income Tax Expense OEXP
Saldo Awal
494,570,000
6,000,000
88,850,000
- 7,200,000
164,000,000

13,600,000
3,000,000
8,000,000
112,200,000
670,000,000

550,000,000
320,000,000
30,000,000

130,000,000
32,400,000

154,000,000

2,600,000

151,230,000
200,000,000
1,605,000,000
106,000,000

1,152,500,000
- 5,200,000
- 17,330,000
660,680,000
2,440,000
- 2,180,000
28,750,000
16,000,000
12,370,000
25,000,000
15,200,000
21,000,000
4,000,000
27,600,000
13,000,000
53,000,000
7,000,000
15,820,000

17,000,000
2,000,000
8,140,000
15,000,000
Kode Perkiraan Nama Tipe Akun Mata Uang Saldo Awal
1101 Cash in Bank BANK IDR 494,570,000
1102 Petty Cash BANK IDR 6,000,000
110301 Accounts Receivable AREC IDR 88,850,000
110302 Allowance for Doubtful Debt AREC - 7,200,000
1104 Merchandise Inventory INTR 164,000,000
1105 Barang Terkirim INTR
11600 Supplies OCAS 13,600,000
11700 Prepaid Rent OCAS 3,000,000
11800 Prepaid Insurance OCAS 8,000,000
1106 PPN Income OCAS 112,200,000
12100 Stock Investments OCAS 670,000,000
1108 Transaksi Aset Tetap OCAS
13100 Land FASS 550,000,000
13200 Building at Costs FASS 320,000,000
13300 Building Accumulated Depr. DEPR 30,000,000
13400 Vehicle at Cost FASS
13500 Vehicle Accumulated Depr. DEPR
13600 Equiptment at Cost FASS 130,000,000
13700 Equiptment Accumulated Depr. DEPR 32,400,000
210100 Credit Card APAY
210101 Account Payable APAY 154,000,000
210102 Uang Muka Penjualan IDR APAY
21012 Accruad expenses OCLY 2,600,000
21400 Income Tax Payable OCLY
2103 Utang Pembelian Belum Tertagih OCLY
21011 PPN Payable OCLY
2102 PPN Outcome OCLY 151,230,000
22100 Bank Mandiri Loan (KUK) LTLY 200,000,000
31100 Anton Capital EQTY 1,605,000,000
31300 Retained Earning EQTY 106,000,000
300001 Income Summary EQTY
4101 Sales of Merchandise REVE 1,152,500,000
4201 Sales Return REVE - 5,200,000
4301 Sales Discount REVE IDR - 17,330,000
5101 Cost of Good Sold COGS 660,680,000
51200 Freight Paid COGS 2,440,000
51300 Purchase Discount COGS IDR - 2,180,000
61100 Advertising Expense EXPS 28,750,000
61200 Eextericity Expense EXPS 16,000,000
61300 Telephone Expense EXPS 12,370,000
61400 Rent Expense EXPS 25,000,000
61500 Supplies Expense EXPS 15,200,000
61600 Maintenance and Repair Expense EXPS 21,000,000
61700 Bad Debt Expense EXPS 4,000,000
61800 Depreciation Expense EXPS 27,600,000
61900 Insurance Expense EXPS 13,000,000
61910 Late Fee Expense EXPS
61920 Wages & Salaries EXPS 53,000,000
81100 Interest Income OINC 7,000,000
81200 Freight Collected OINC 15,820,000
81300 Late Fee Collected OINC
81400 Devidend Income OINC 17,000,000
81500 Gain/loss sales vehicle OINC 2,000,000
91100 Interest Expense OEXP 8,140,000
91200 Bank Service Charge OEXP 15,000,000
91300 Income Tax Expense OEXP