P. 1
AKUNTANSI BARU

AKUNTANSI BARU

|Views: 35|Likes:
Dipublikasikan oleh Inten Aja Deh

More info:

Published by: Inten Aja Deh on May 05, 2012
Hak Cipta:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PPT, PDF, TXT or read online from Scribd
See more
See less

11/08/2012

pdf

text

original

Sg.Kelompok 4 (X4) Ni Made Inten Kusuma Dewi (16) Irma Cahyani Kawi (17) A. Ksanthi Paramitha (18) Putu Lenny Omi Priyatni (19) Sagung Manik Dwi Purnama Dewi (20) Page 2 . A.

Akun-Akun dalam Akuntansi Penggolongan Akun Kode Akun .

A. Penggolongan Akun • Akun Riil atau Akun dalam Neraca • Akun Nominal atau Akun dalam Laporan Laba Rugi 1 2 .

Harta atau Aktiva (Assets) • • • • Harta Lancar (Current Assets) Harta Investasi (Investment Assets) Harta Tetap Berwujud (Tangible Fixed Assets) Harta Tetap Tidak Berwujud (Intangible Fixed Assets) • Harta atau Aktiva Lain-Lain .1.

I. Harta Lancar (Current Assets) Kas (Cash) Surat-surat berharga (marketable securities) Piutang wesel (note receivable) Piutang usaha (account receivable) Persediaan barang dagangan (merchandise inventory) Perlengkapan (supplies) Beban dibayar di muka (prepaid expenses) Pendapatan yang masih harus diterima (accrued revenues) .

Harta Tetap Berwujud (Tangible Fixed Assets) • Peralatan (equipment) • Bangunan (building) • Akumulasi penyusutan harta tetap (accumulated depreciation of fixed assets) • Tanah (land) Page 7 .III.

Harta Tetap Tidak Berwujud (Intangible Fixed Assets) • • • • Good will Paten (Patents) Hak cipta (copyright) Hak monopoli suatu perusahaan (franchise) • Merek dagang (trade mark) Page 8 .IV.

Kewajiban Lain-Lain (Other Liabilities) . Kewajiban Lancar (Current Liabilities) atau Utang Jangka Pendek (Short Term Liabilities) II. Kewajiban atau Utang (Liabilities) I.2. Kewajiban Jangka Panjang (Long Term Liabilities) III.

I. Kewajiban Lancar (Current Liabilities) atau Utang Jangka Pendek (Short Term Liabilities) Utang wesel (notes payable) Utang dagang (account payable) Beban yang masih harus dibayar (accrued expenses) Pendapatan yang diterima di muka (unearned revenue) Utang bunga (interest payable) Utang pajak (tax payable) .

II. Kewajiban Jangka Panjang (Long Term Liabilities)  Utang obligasi (bond payable)  Utang hipotek (mortgage payable)  Kredit investasi .

Modal     Modal Pribadi Modal Saham Laba yang Ditahan Modal Simpanan .3.

Akun Nominal atau Akun dalam Laporan Laba Rugi Pendapatan Beban .

Pendapatan Operasional (Operating Income) • Pendapatan jasa (fees income) • Penjualan barang dagangan (sales income) Pendapatan Lain-Lain (The Other Income) • Pendapatan sewa (rent income) • Penjualan aktiva tetap (gain on sales of fixed assets) Pendapatan .

Beban a) Beban Operasional (Operating Expense) Pembelian barang dagangna (purchase) Beban gaji (salaries expense) Beban penyusutan gedung (depreciation of expense building) Beban iklan (advertising expense) Beban macam-macam (miscellaneous expense) • Beban Lain-Lain (The Other Expense) .

Kode Akun • • • • Kode Akun dengan Sistem Numerial Kode Akun dengan Sistem Desimal Kode Akun dengan Sistem Mnemonic Kode Akun dengan Sistem Kode Akun dengan Kombinasi Huruf dan Angka Page 16 .B.

Kode Akun dengan Sistem Numerial • • Kode Kelompok Kode Blok .

You're Reading a Free Preview

Mengunduh
scribd
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->