Apa itu CHART OF ACCOUNT?

(COA)
Daftar yang tersusun dalam struktur
tertentu yang terdiri dalam rangkaian
kode dan nama akun.
Saldo Normal setiap COA :

1. Asset  Debit (dr)

2. Liabilities  Credit (cr)
3. Equity  Credit (cr)
kecuali: Prive/withdraw (dr),
dividend (dr)
4. Revenue  Credit (cr)
5. Expenses  Debit (dr)
Saldo Normal setiap COA :
Liabilitie
Asset Equity
s
 Kas
 Account
 Account  Share
Receivable
Payable Capital
 Supplies
 Unearned Ordinary
 Land
Rent  Retained
 Prepaid
 Salaries Earning
Insurance
Payable CREDIT
 Office
 Notes
Equipment
Payable  Dividend
 Accumulate
Dll  Prive/Withdr
d
aw
depreciatio
CREDIT DEBIT
n
Dll
DEBIT
Saldo Normal setiap COA :
Expense
Revenue
s

 Wages
Expense
 Fees
 Rent
Earned
Expense
 Sales
 Utilities
 Sales
Expense
discount
 Miscellaneo
 Service
us Expense
Revenue
 Operating
Dll
Expense
CREDIT
Dll
DEBIT
 Land Withdraw
50,000 5,000

Land  Asset  Debit  Withdraw  Equity 

Bertambah CreditBekurang

Account Payable Sales Revenue

10,000 20,000

Sales Revenue  Revenue 

A/P  Liabilities  Debit 
Credit
Berkurang
Bertambah
 UNADJUSTED TRIAL BALANCE
(Neraca Saldo Sebelum Penyesuaian)
 Juara Consulting
General Journal
March 31, 2016

Date Description Ref Debit Credit

Mar 1 Rent Expense 3,200,000

Cash 3,200,000
3 Advertising Expense 675,000
Cash 675,000
5 Supplies 1,250,000
Cash 1,250,000
6 Office Equipment 9,500,000
Account Payable 9,500,000
10 Cash 16,550,000
Account Receivable 16,550,000
15 Account Payable 3,180,000
Cash 3,180,000
27 Miscellaneous Expense 540,000
Cash 540,000
30 Utilities Expense 375,000
Cash 375,000
31 Account Receivable 49,770,000
Fees Earned 49,770,000
31 Utilities Expense 830,000
Cash 830,000
31 Anita Damayanti, Drawing 1,750,000
Cash 1,750,000
Cash (T account)
CASH

July 1 3,200,000
3 675,000
5 1,250,000
10 16,550,000
15 3,180,000
27 540,000
30 375,000
31 830,000
31 1,750,000

Balances 4,750,000
Account Receivable
Account Receivable
Account Receivable
Account Receivable

July 10 16,550,000
31 49,770,000

Balances 33,220,000
Supplies
Supplies
Supplies
Supplies

July 5 1,250,000

Balances 1,250,000
Office Equipment
Office Equipment

July 6 9,500,000

Balances 9,500,000
Account Payable

Account Payable
July 6 9,500,000
15 3,180,000

Balances 6,320,000
Anita Damayanti, Drawing
Anita Damayanti, Drawing

July 31 1,750,000

Balances 1,750,000
Fees Earned
Fees Earned

July 31 49,770,000

Balances 49,770,000
Rent Expense
Rent Expense

July 1 3,200,000

Balances 3,200,000
Advertising Expense
Advertising Expense

July 3 675,000

Balances 675,000
Utilities Expense
Utilities Expense

July 31 375,000
31 830,000

Balances 1,205,000
Miscellaneous Expense
Miscellaneous Expense

July 31 540,000

Balances 540,000
 Juara Consulting
Unadjusted Trial Balance
March 31,2016
Debit Credit

Cash ............................................................................................
4,750,000
Account Receivable ………………………………….. 33,220,000
Supplies ……………………………………………… 1,250,000
Office Equipment ……………………………………. 9,500,000
Account Payable …………………………………….. .. 6,320,000
Anita Damayanti, Drawing …………………………...... 1,750,000
Fees Earned ………………………………………….... 49,770,000
Rent Expense …………………………………………. 3,200,000
Advertising Expense ………………………………….. 675,000
Utilities Expense ………………………………………. 1,205,000
Miscellaneous Expense ………………………………… 540,000
56,090,000 56,090,000