CONTOH DAFTAR AKUN PERUSAHAAN

NOMOR NAMA AKUN

FUNGSI UNTUK MENCATAT
MUTASI NILAI:
1-1100 Cash in Bank - Bank Mandiri
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance o !oubtul !ebt
1-1"00 Merchandise #nventory
1-1$00 %ice &u''lies
1-1(00 Pre'aid #nsurance
1-1)00 Pre'aid Rent
1-1*00 Pre'aid Purchase
Long Term Investment:
1-2100 &tock #nvest+ents
Fixe Assets:
1-3100 ,and -at Cost.
1-3200 Buildin/s -at Cost.
1-3210 Acc0 !e'reciation - Buildin/s
1-3300 12ui'+ent -at Cost.
1-3310 Acc0 !e'reciation - 12ui'+ent
C!rrent Li"#i$ities:
2-1100 Accounts Payable
2-1200 Accrued 13'ense
2-1300 4A5 Payable
2-1400 4A5 #n
2-1"00 4A5 %ut
2-1$00 Pre'aid &ales
Long Term Li"#i$ities:
2-2100 Bank Mandiri6 ,oan
O%ner&s E'!it(
3-1100 &tock Ca'ital6 -7PM.
3-1300 Retained 1arnin/s
3-1400 #nco+e &u++ary
Reven!es:
4-1100 &ales
4-1200 Purchase !iscount
4-1300 &ales Return 8 Allowances
Cost o) Goos So$:
"-1100 Cost o 9oods &old
"-1200 :rei/ht #n
"-1300 Purchase Return 8 Allowances
O*er"ting Ex*ense:
$-1100 5ele'hone and 1lectricity 13'ense
$-1200 %ice &u''lies 13'ense
$-1310 !oubtul !ebts 13'ense
$-1320 Bad !ebts 13'ense
$-1400 &'oila/e 13'ense
$-1"10 !e'reciation 13'ense ; Buildin/s
$-1"20 !e'reciation 13'ense ; 12ui't+ent
$-1$00 #nsurance 13'ense
$-1(00 Rent 13'ense
$-1)00 <a/es and &alaries 13'ense
$-1*00 %thers %'eratin/ 13'ense
$-1*10 Advertisin/ 13'ense
$-2000 &ales !iscount
Ot+ers Reven!es "n G"ins:
)-1100 #nterest #nco+e
)-1200 !ividend #nco+e
)-1300 9ain -loss. on &ale o &tocks
)-1400 :rei/ht Collected
)-1"00 ,ate :ees Collected
Ot+ers Ex*enses "n Losses:
*-1100 #nterest 13'ense
*-1200 Bank &ervice Char/es
*-1300 ,ate :ees 13'ense
=as di bank - Bank Mandiri
=as kecil
Piutan/ usaha
Penyisihan>cadan/an keru/ian 'iutan/
Persediaan baran/ da/an/an
Perlen/ka'an kantor
?an/ +uka>'ersekot asuransi
?an/ +uka>'ersekot sewa
?an/ +uka 'e+belian
Invest"si ,"ng-" *"n,"ng :
#nvestasi dala+ bentuk saha+
A-tiv" tet"* :
5anah -biaya 'erolehan.
Ban/unan -biaya 'erolehan.
Aku+ulasi 'enyusutan ; Ban/unan
Peralatan -biaya 'erolehan.
Aku+ulasi 'enyusutan - Peralatan
Li"#$it"s $"n."r :
?tan/ usaha
?tan/ beban
?tan/ PP7
PP7 +asukan
PP7 keluaran
?an/ +uka 'en@ualan
Li"$i#i$it"s ,"ng-" *"n,"ng :
?tan/ bank ; Bank Mandiri
E-!it"s *emi$i- :
Modal saha+6 -7PM.
,aba ditahan
#khtisar ,aba Ru/i
Pen"*"t"n:
Pen@ualan
Poton/an 'e+belin
Retur 'en@ualan dan 'en/uran/an har/a
/e#"n *o-o- *en,!"$"n
Beban>har/a 'okok baran/ da/an/an
Beban an/kut 'e+belian
Retur 'e+belian
/e#"n o*er"si :
Beban tele'on dan listrik
Beban 'erlen/ka'an toko
Beban 'enyisihan 'iutan/ tak terta/ih
Beban 'en/ha'usan 'iutan/
Beban kerusakan baran/ da/an/an
Beban de'resiasi ; Ban/unan
Beban de'resiasi - Peralatan
Beban asuransi
Beban sewa toko
Beban u'ah dan /a@i
Beban-beban o'erasi lainnya
Beban iklan
Poton/an Pen@ualan
Pen"*"t"n "n -e!nt!ng"n $"in0$"in:
Pen/hasilan bun/a
Pen/hasilan deviden
=euntun/an -keru/ian. 'en@ualan saha+
Pen/hasilan @asa trans'ortasi 'en@ualan
Pen/hasilan keterla+batan 'e+bayaran 'iutan/ usaha
/e#"n "n -er!gi"n $"in0$"in
Beban bun/a > denda
Beban ad+inistrasi bank
Beban keterla+batan 'e+bayaran utan/ usaha