No.

Akun Nama Tipe Tipe Mata Uang

1101 Cash Kas/Bank Cash / Bank IDR
1101.001 Cash Rupiah Kas/Bank Cash / Bank IDR
1101.002 Cash USDollar Kas/Bank Cash / Bank USD
1101.003 Cash SinDollar Kas/Bank Cash / Bank SGD
1101.004 Cash Yen Kas/Bank Cash / Bank Yen
1101.201 Petty Cash Rupiah Kas/Bank Cash / Bank IDR
1101.202 Petty Cash USD Kas/Bank Cash / Bank USD
1102 Bank Kas/Bank Cash / Bank IDR
1102.001 BALI USDollar Kas/Bank Cash / Bank USD
1102.002 Mandiri Rupiah Kas/Bank Cash / Bank IDR
1102.003 BCA Rupiah Kas/Bank Cash / Bank IDR
1102.004 Lippo Bank Sin Dollar Kas/Bank Cash / Bank SGD
1102.101 Master Card Kas/Bank Cash / Bank IDR
1102.102 VISA Card Kas/Bank Cash / Bank IDR
1102.103 Debit BCA Kas/Bank Cash / Bank IDR
1102.999 Bank Transfer (Pos Silang) IDR Kas/Bank Cash / Bank IDR
1103 Net Receivable (Customer) Akun Piutang Account Receivable IDR
1103.100 Acc. Receivable [Customer] Akun Piutang Account Receivable IDR
1103.101 Account Receivable IDR Akun Piutang Account Receivable IDR
1103.102 Account Receivable USD Akun Piutang Account Receivable USD
1103.103 Account Receivable SGD Akun Piutang Account Receivable SGD
1103.104 Account Receivable Yen Akun Piutang Account Receivable Yen
1103.200 Allowance for Bad Debt Akun Piutang Account Receivable IDR
1103.201 All. for Bad Debt IDR Akun Piutang Account Receivable IDR
1103.202 All. for Bad Debt USD Akun Piutang Account Receivable USD
1103.203 All. for Bad Debt SGD Akun Piutang Account Receivable SGD
1103.204 All. for Bad Debt Yen Akun Piutang Account Receivable Yen
1104 Advance Purchase [Vendor] Akun Piutang Account Receivable IDR
1104.001 Advance Purchase IDR Akun Piutang Account Receivable IDR
1104.002 Advance Purchase USD Akun Piutang Account Receivable USD
1104.003 Advance Purchase SGD Akun Piutang Account Receivable SGD
1104.004 Advance Purchase JPY Akun Piutang Account Receivable Yen
1105 Merchandise of Inventory Persediaan Inventory
1105.001 Inventory - Computer Persediaan Inventory
1105.002 Inventory - Handphone Persediaan Inventory
1105.003 Inventory - Electronic Persediaan Inventory
1105.998 Good In Transit Persediaan Inventory
1105.999 Work In Process Inventory Persediaan Inventory
1106 Suplies Inventory Aktiva Lancar lainnya Other Current Asset
1106.001 Office Supplies Aktiva Lancar lainnya Other Current Asset
1106.002 Store Supplies Aktiva Lancar lainnya Other Current Asset
1107 Prepayment Aktiva Lancar lainnya Other Current Asset
1107.001 Prepaid Rent Aktiva Lancar lainnya Other Current Asset
1107.002 Prepaid Insurance Aktiva Lancar lainnya Other Current Asset
1108 Prepaid Tax Aktiva Lancar lainnya Other Current Asset
1108.001 Purchase Tax (VAT IN) Aktiva Lancar lainnya Other Current Asset
1108.025 Prepaid Tax 25 Aktiva Lancar lainnya Other Current Asset
1108.026 Prepaid Fiscal Tax Aktiva Lancar lainnya Other Current Asset
1109 Construction In Progress Aktiva Lancar lainnya Other Current Asset
1109.001 Construction In Progress Aktiva Lancar lainnya Other Current Asset
1110 Cross Account Aktiva Lancar lainnya Other Current Asset
1110.001 Cross Account Aktiva Lancar lainnya Other Current Asset
1201 Historical FA Value Aktiva Tetap Fixed Asset
1201.001 Land Aktiva Tetap Fixed Asset
1201.002 Building Aktiva Tetap Fixed Asset
1201.003 Equipment Aktiva Tetap Fixed Asset
1201.004 Vehicle Aktiva Tetap Fixed Asset
1202 Accumulated Depreciation Akumulasi Penyusutan Accumulated Depreciation
1202.002 Accum Deprec Building Akumulasi Penyusutan Accumulated Depreciation
1202.003 Accum Deprec Equipment Akumulasi Penyusutan Accumulated Depreciation
1202.004 Accum Deprec Vehicle Akumulasi Penyusutan Accumulated Depreciation
1299.999 Fixed Assets Transaction Aktiva Lancar lainnya Accumulated Depreciation
1301 Intangible Assets Aktiva Tetap Fixed Asset
1301.001 Trade Mark Aktiva Tetap Fixed Asset
1301.002 Copy Right Aktiva Tetap Fixed Asset
1301.003 Goodwiil Aktiva Tetap Fixed Asset
2101 Account Payable [Vendor] Akun Hutang Account Payable IDR
2101.001 Account Payable IDR Akun Hutang Account Payable IDR
2101.002 Account Payable USD Akun Hutang Account Payable USD
2101.003 Account Payable SGD Akun Hutang Account Payable SGD
2101.004 Account Payable Yen Akun Hutang Account Payable Yen
2102 Advance Sales [Customer] Akun Hutang Account Payable IDR
2102.001 Advance Sales IDR Akun Hutang Account Payable IDR
2102.002 Advance Sales USD Akun Hutang Account Payable USD
2102.003 Advance Sales SGD Akun Hutang Account Payable SGD
2102.004 Advance Sales JPY Akun Hutang Account Payable Yen
2103 Tax Payable Hutang lancar lainnya Other Current Liability
2103.001 Sales Tax [VAT OUT] Hutang lancar lainnya Other Current Liability
2103.002 Exclusive Tax (PPnBM) Hutang lancar lainnya Other Current Liability
2103.021 Tax Payable 21 Hutang lancar lainnya Other Current Liability
2103.022 Tax Payable 22 Hutang lancar lainnya Other Current Liability
2103.029 Tax Payable 29 Hutang lancar lainnya Other Current Liability
2103.999 Other Tax Payable Hutang lancar lainnya Other Current Liability
2104 Accrued Payable Hutang lancar lainnya Other Current Liability
2104.001 Interest Payable Hutang lancar lainnya Other Current Liability
2104.002 Salaries Payable Hutang lancar lainnya Other Current Liability
2104.003 Devidend Payable Hutang lancar lainnya Other Current Liability
2104.004 Others Current Liability Hutang lancar lainnya Other Current Liability
2104.998 Unbilled Receive Inventory from Vendor Hutang lancar lainnya Other Current Liability
2104.999 Advance Revenue Hutang lancar lainnya Other Current Liability
2200 Long Term Hutang Jangka Panjang Long Term Liability
2200.001 Bank "ABC" Loan [Mortgage] Hutang Jangka Panjang Long Term Liability
2200.002 Leasing Payable Hutang Jangka Panjang Long Term Liability
3100 Equity Ekuitas Equity
3100.001 Opening Balance Equity Ekuitas Equity
3100.002 Common Stock Ekuitas Equity
3100.003 Premium - Common Stock Ekuitas Equity
3100.004 Retained Earning Ekuitas Equity
3100.005 Deviden Ekuitas Equity
4101 Sales Pendapatan Revenue
4101.001 Sales Computer Pendapatan Revenue
4101.002 Sales Handphone Pendapatan Revenue
4101.003 Sales Electronic Pendapatan Revenue
4101.004 Sales Grouping Inventory Pendapatan Revenue
4101.999 Sales Other Pendapatan Revenue
4102 Item Sales Discount Pendapatan Revenue
4102.001 Item Discount Computer Pendapatan Revenue
4102.002 Item Discount Handphone Pendapatan Revenue
4102.003 Item Discount Electronic Pendapatan Revenue
4102.999 Item Discount Other Pendapatan Revenue
4103 Invoice Sales Discount Pendapatan Revenue
4103.001 Invoice Sales Discount IDR Pendapatan Revenue
4103.002 Invoice Sales Discount USD Pendapatan Revenue
4103.003 Invoice Sales Discount SGD Pendapatan Revenue
4103.004 Invoice Sales Discount YEN Pendapatan Revenue
4104 Sales Return Pendapatan Revenue
4104.001 Sales Return Computer Pendapatan Revenue
4104.002 Sales Return Handphone Pendapatan Revenue
4104.003 Sales Return Electronic Pendapatan Revenue
4104.004 Sales Return Grouping Inventory Pendapatan Revenue
4104.999 Sales Return Other Pendapatan Revenue
4200 SERVICE REVENUE Pendapatan Revenue
4200.001 Service Computer Pendapatan Revenue
4200.002 Service Handphone Pendapatan Revenue
4200.003 Service Electronic Pendapatan Revenue
4200.999 Service Others Pendapatan Revenue
4300 OTHER MAIN REVENUE Pendapatan Revenue
4300.001 Customer Receipts Term Discount Pendapatan Revenue
4300.002 Freight Charge to Customer Income Pendapatan Revenue
4300.003 Late Charge Income to Customer Pendapatan Revenue
4300.004 Sales Supplies Pendapatan Revenue
4300.999 Other Sales & Service Pendapatan Revenue
5100 Cost of Sales [Inventory] Harga Pokok Penjualan Cost Of Goods Sales
5100.001 Cost of Sales Computer Harga Pokok Penjualan Cost Of Goods Sales
5100.002 Cost of Sales Handphone Harga Pokok Penjualan Cost Of Goods Sales
5100.003 Cost of Sales Electronic Harga Pokok Penjualan Cost Of Goods Sales
5100.004 Cost of Sales - Project Harga Pokok Penjualan Cost Of Goods Sales
5200 Freight In & Exclusive Tax Harga Pokok Penjualan Cost Of Goods Sales
5200.001 Freight In Harga Pokok Penjualan Cost Of Goods Sales
5200.002 Exclusive Tax (PPnBM) Harga Pokok Penjualan Cost Of Goods Sales
5200.003 Vendor Payments Term Discount Harga Pokok Penjualan Cost Of Goods Sales
5200.004 Different Unbilled Account Harga Pokok Penjualan Cost Of Goods Sales
6100 Sales Expense Beban Expenses
6100.001 Salary Sales Expense Beban Expenses
6100.002 Insurance Sales Expense Beban Expenses
6100.003 Suplies Sales Expense Beban Expenses
6100.004 Rent Sales Expense Beban Expenses
6100.005 Advertising Sales Expense Beban Expenses
6100.006 Entertaintment Expense Beban Expenses
6100.007 Sales Commission Expense Beban Expenses
6100.008 Transportation Sales Expense Beban Expenses
6100.009 Meal & Healty Sales Expense Beban Expenses
6100.010 Repair & Maintenance Sales Expense Beban Expenses
6100.011 Tol, Parking & Oil Sales Expense Beban Expenses
6100.012 Negotiation Sales Expense Beban Expenses
6100.999 Miscellaneous Sales Expense Beban Expenses
6200 General & Adm Expense Beban Expenses
6200.001 Salary G/A Expense Beban Expenses
6200.002 Insurance G/A Expense Beban Expenses
6200.003 Rent G/A Expense Beban Expenses
6200.004 Suplies G/A Expense Beban Expenses
6200.005 Utility Expense Beban Expenses
6200.005.001 Electric & Lighting Expense Beban Expenses
6200.005.002 Phone, Fax Expense Beban Expenses
6200.005.003 Internet Expense Beban Expenses
6200.005.004 Water PAM Expense Beban Expenses
6200.006 Transportation General Expense Beban Expenses
6200.007 Transportation Adm Expense Beban Expenses
6200.008 Meal & Healty G/A Expense Beban Expenses
6200.009 Stationary G/A Expense Beban Expenses
6200.010 Tol, Parking & Oil G/A Expense Beban Expenses
6200.011 Repair & Maintenance G/A Expense Beban Expenses
6200.012 News Paper, Tabloid & Magazine Exp Beban Expenses
6200.013 Professional Fee Expense Beban Expenses
6200.014 Bad Debt Expense - AR Beban Expenses
6200.015 PBB (Fiscal Land & Building) Beban Expenses
6200.016 Charge & Late Fiscal (Sanksi & Denda Beban Expenses
6200.017 Interest Income Tax Art 23 Beban Expenses
6200.998 Donation & Zakat Beban Expenses
6200.999 Miscellaneous General/Adm Expense Beban Expenses
6300 Depreciation Expense Beban Expenses
6300.101 Depreciation Expense of Building Beban Expenses
6300.102 Depreciation Expense of Equipment Beban Expenses
6300.103 Depreciation Expense of Vehicle Beban Expenses
6300.104 Amortization of Trade Mark Beban Expenses
6300.105 Amortization of Copy Right Beban Expenses
6300.106 Amortization of Goodwill Beban Expenses
6400 Annual Expense Beban Expenses
6400.001 Benefit of .... (THR) Beban Expenses
6400.002 Bonuses Beban Expenses
7100 Realize Gain (Loss) Foreign Exc. Beban lain-lain Other Expenses
7100.001 Realize Gain (Loss) IDR Beban lain-lain Other Expenses
7100.002 Realize Gain (Loss) USD Beban lain-lain Other Expenses
7100.003 Realize Gain (Loss) SGD Beban lain-lain Other Expenses
7100.004 Realize Gain (Loss) YEN Beban lain-lain Other Expenses
7200 Unrealize Gain (Loss) Foreign Exc. Beban lain-lain Other Expenses
7200.001 Unrealize Gain (Loss) IDR Beban lain-lain Other Expenses
7200.002 Unrealize Gain (Loss) USD Beban lain-lain Other Expenses
7200.003 Unrealize Gain (Loss) SGD Beban lain-lain Other Expenses
7200.004 Unrealize Gain (Loss) YEN Beban lain-lain Other Expenses
7300 Other Expense Beban lain-lain Other Expenses
7300.001 Bank Adm Expense Beban lain-lain Other Expenses
7300.002 Interest Expense Beban lain-lain Other Expenses
7300.003 Donation Expense Beban lain-lain Other Expenses
7300.004 Gain/Loss Dispossal F.A Beban lain-lain Other Expenses
7300.005 Interest Income Tax Beban lain-lain Other Expenses
7300.006 Miscellaneous Other Exp Beban lain-lain Other Expenses
8100 Other Income Pendapatan lain Other Income
8100.001 Deviden Income (Child Company) Pendapatan lain Other Income
8100.002 Deviden Income (Share Go Public) Pendapatan lain Other Income
8100.003 Credit Card Charge to Customer Pendapatan lain Other Income
8100.004 Interest Income (Deposito) Pendapatan lain Other Income
8100.005 Interest Income (Giro/Rek Koran) Pendapatan lain Other Income
8100.006 Gain/Loss Revaluation FA Pendapatan lain Other Income
8100.007 Miscellaneous Other Income Pendapatan lain Other Income
9999.999 Income Tax Company Beban lain-lain Other Expenses
Saldo Induk

1101
1101
1101
1101 Kosong karena dia sudah yang paling tinggi
1101 level nya ( tidak ada parent lagi )
1101

1102
1102 diisi saldo nilai sesuai dengan mata uang default
1102 nya bukan di convert ke Rupiah
1102
1102
1102
1102
1102

Diisi sesuai dengan Kode Parent/ Sub nya sendiri

1103
1103.100
1103.100
1103.100
1103.100
1103
1103.200
1103.200
1103.200
1103.200

1104 Mata uang hanya bisa di tipe akun :

1104 1. Cash & Bank
2. AR
1104
3. Other Current Assets
1104
4. AP
5. Other Current Liability
1105 6. Long Term Liability
1105
1105
1105
1105

1106
1106

1107 Total max. 30 digit

1107

1108
1108
1108
1109

1110

1201
1201
1201
1201

1202
1202
1202

1301
1301
1301

2101
2101
2101
2101

2102
2102
2102
2102

2103
2103
2103
2103
2103
2103

2104
2104
2104
2104
2104
2104

2200
2200

3100
3100
3100
3100
3100
4101
4101
4101
4101
4101

4102
4102
4102
4102

4103
4103
4103
4103

4104
4104
4104
4104
4104

4200
4200
4200
4200

4300
4300
4300
4300
4300

5100
5100
5100
5100

5200
5200
5200
5200

6100
6100
6100
6100
6100
6100
6100
6100
6100
6100
6100
6100
6100

6200
6200
6200
6200
6200
6200.005
6200.005
6200.005
6200.005
6200
6200
6200
6200
6200
6200
6200
6200
6200
6200
6200
6200
6200
6200

6300
6300
6300
6300
6300
6300

6400
6400

7100
7100
7100
7100

7200
7200
7200
7200

7300
7300
7300
7300
7300
7300

8100
8100
8100
8100
8100
8100
8100