11000 Aktiva lancar H Asset 11100 kas bank Detail Bank 11200 Kas kecil Detail Bank 12100 Piutang dagang Detail Account Receivable 12110 Cadangan kerugian piutang Detail Other Current Asset 12111 Persediaan bahan baku Detail Other Current Asset 12112 Persediaan Bahan Pembantu Detail Other Current Asset 12113 Persediaan barang dalam proses Detail Other Current Asset 12114 Persedian barang jadi Detail Other Current Asset 12200 Asuransi dibayar dimuka Detail Other Current Asset 12210 Pajak dibayar dimuka Detail Other Current Asset 12220 Iklan dibayar dimuka Detail Other Current Asset 12230 PPN masukan Detail Other Current Asset 13000 perlekapan kantor Detail Other Current Asset 14000 Aktiva Tetap H Asset 14100 Peralatan pabrik Detail Fixed Asset 14110 akum. Penyusutan peralatan pabrik Detail Fixed Asset 14200 gedung pabrik Detail Fixed Asset 14210 Akum. Penyusutan gedung pabrik Detail Fixed Asset 14300 mesin pabrik Detail Fixed Asset 14310 akum. Penyusutan mesin pabrik Detail Fixed Asset 20000 Kewajiban H Liability 21000 utang Jangka pendek H Liability 21100 utang dagang Detail other Current Liability 21110 Utang Pajak Detail other Current Liability 21120 Utang PPN Detail other Current Liability 21130 PPN Keluaran Detail other Current Liability 21200 Utang gaji dan upah Detail other Current Liability 22000 utang Jangka panjang H Liability 22100 Utang Bank BCA Detail Long trem liability 30000 Ekuitas H Equity 31000 Modal Saham Detail Equity 32000 Deviden Detail Equity 40000 Pendapatan Usaha H Income 41000 Penjualan Barang Jadi Detail Income 41200 Retur penjualan Detail Income 41300 Potongan penjualan Detail Income 50000 Harga Pokok penjualan H Cost Of Sale 51000 Harga Pokok penjualan Detail Cost Of Sale 51100 Biaya angkut pembelian Detail Cost Of Sale 51200 Potongan pembelian Detail Cost Of Sale 51300 Biaya Overhead pabrik Detail Cost Of Sale 60000 Beban-Beban H Expanse 61100 Beban gaji karyawan administrasi/penjualan Detail Expanse 61200 Beban Asuransi Detail Expanse 61300 Beban Perlengkapan Detail Expanse 61400 Beban Iklan Detail Expanse 61500 Beban Listrik&Telepon Detail Expanse 61600 Beban kerugian piutang Detail Expanse 61700 Beban usaha lainnya Detail Expanse 80000 Pendapatan Diluar Usaha H Other income 81100 Pendapatan bunga Detail Other income 81200 Pungutan transport penjualan Detail Other income 83000 Pendapatan Denda Detail Other income 90000 Beban Diluar Usaha H Other Expanse 91000 Beban administarsi pajak Detail Other Expanse 91100 Beban denda pembayaran Detail Other Expanse 91200 Beban Bunga Detail Other Expanse 91300 Beban Pajak Penghasilan Detail Other Expanse