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DAFTAR AKUN :

ACCOUNT NUMBER : ACCOUNT NAME :


CURRENT ASSET :
11100 CASH IN BANK
11200 PETTY CASH
11300 ACCOUNTS RECEIVABLE
11400 ALLOWANCE FOR DOUBTFUL DEBT
11500 MERCHANDISE INVENTORY
11600 STORE SUPPLIES
11700 PREPAID INSURANCE
11800 PREPAID RENT
11900 PREPAID TAX
21600 PPN INCOME

FIXED ASSET :
12100 EQUIPMENT AT COST
12110 EQUIPMENT ACCUM DEP

CURRENT LIABILITIES :
21100 ACCOUNTS PAYABLE
21200 EXPENSE PAYABLE
21300 INCOME TAX PAYABLE
21400 PPN PAYABLE
21500 PPN OUTCOME

LONG TERM LIABILITIES :


22100 BANK BCA LOAN
EQUITY :
31100 Mr. Taylor Pattinson, Capital
31200 Mr. Taylor Pattinson, Drawing
31300 INCOME SUMMARY

REVENUES :
41100 SALES
41200 SALES RETUR

COST OF GOODS SOLD :


51100 COST OF GOODS SOLD
51200 FREIGHT PAID

OPERATING EXPENSES :
61000 ADVERTISING EXPENSES
61100 TELP & ELECTRIC EXPENSES
61200 STORE SUPPLIES EXPENSES
61300 BAD DEBTS EXPENSES
61400 DEPRECIATION EXPENSES EQUIP
61500 INSURANCE EXPENSE
61600 RENT EXPENSE
61700 WAGES & SALARIES EXPENSES

OTHER REVENUES AND GAINS :


81100 INTEREST REVENUE

OTHER EXPENSES AND LOSSES:


91100 INTEREST EXPENSE
91200 BANK SERVICE CHARGE
91300 INCOME TAX EXPENSE
FUNGSI UNTUK MENCATAT MUTASI NILAI :

KAS DI BANK
KAS KECIL
PIUTANG DAGANG
CADANGAN KERUGIAN PIUTANG
PERSEDIAAN BARANG DAGANG
PERLENGKAPAN TOKO
ASURANSI DI BAYAR DIMUKA
SEWA DI BAYAR DI MUKA
UANG MUKA PPh PASAL 25
PPN KELUARAN

PERALATAN
AKUMULASI PENYUSUTAN PERALATAN

HUTANG DAGANG
HUTANG BIAYA
HUTANG PAJAK PENGHASILAN (PPh)
HUTANG PPN
PPN KELUARAN

HUTANG JANGKA PANJANG

MODAL PEMILIK
PENGAMBILAN PRIBADI PEMILIK
IKKHTISAR LABA RUGI

PENJUALAN
RETUR PENJUALAN

HARGA POKOK PENJUALAN


BEBAN ANGKUT PEMBELIAN

BEBAN IKLAN
BEBAN TELP & LISTRIK
BEBAN PERLENGKAPAN TOKO
BEBAN KERUGIAN PENGHAPUSAN PIUTANG
BEBAN DEPRESIASI PERALATAN
BEBAN ASURANSI
BEBAN SEWA
BEBAN UPAH DAN GAJI

PENDAPATAN BUNGA

BEBAN BUNGA
BEBAN ADM. & BANK
BEBAN PAJAK PENGHASILAN (PPh)