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3 March 2019 10:19

PT. HUMAIRAH PRIMA NIAGA


Daftar Rekening

Kode Nama Nama Alias

1 Harta Asset

1100 Kas Cash

1100-99-
Petty Cash Petty Cash
010

1100-99-
Kas Besar Cash in Hand
020

1200 Bank Bank

1200-99-
Bank BRI 61308 Bank
010

1200-99-
Bank Mandiri 795 Bank
011

1200-99-
Bank Mandiri 220 Bank
012

1300 Piutang Usaha Accounts Receivables

1300-99-
Piutang Dagang Account Receivable
010

1390 Piutang Lain Other Receivables

1390-99-
Piutang Giro Post-dated Receivable
910

1390-99-
Piutang Karyawan Employee Receivable
920

1390-99-
Piutang Lain Other Receivable
990

1390-99-
Cadangan Kerugian Piutang Allowance For Doubtful Accounts
999

1400 Persediaan Barang Inventories

1400-99-
Persediaan Kurma Inventory
010

1490 Persediaan Lain Other Inventories

1490-99-
Persediaan Yang Belum Dibebankan Inventories Have Not Been Charged
910

1510 Uang Muka Dibayar Advances Payment

1510-99-
Uang Muka Pembelian Purchase Advance
110

1510-99-
Uang Muka Pembelian Harta Tetap Advances For Purchases Of Fixed Assets
130

1520 Pajak Dibayar Dimuka Prepaid Taxes

1520-99-
Pajak Dibayar Dimuka Prepaid Tax VAT
211
1530 Biaya Dibayar Dimuka Prepaid Expenses

1530-99-
Sewa Dibayar di Muka Prepaid Rent
310

1530-99-
Asuransi Dibayar di Muka Prepaid Insurance
320

1530-99-
Biaya Dibayar di Muka Lain Other Prepaid Expense
390

1600 Investasi Investment

1600-99-
Investasi Saham Stock Investment
010

1700 Harta Tetap Berwujud Fixed Assets

1700-99-
Tanah Land
010

1700-99-
Bangunan Building
020

1700-99-
Mesin & Peralatan Machinery & Equipment
030

1700-99-
Kendaraan Vehicle
040

1700-99-
Harta Lain Other Assets
090

1710 Akumulasi Penyusutan Harta Tetap Accumulated Depreciation Of Fixed Assets

1710-99-
Akumulasi Penyusutan Bangunan Accumulated Depreciation Of Building
120

1710-99-
Akumulasi Penyusutan Mesin & Peralatan Accumulated Depreciation Of Machinery & Equipment
130

1710-99-
Akumulasi Penyusutan Kendaraan Accumulated Depreciation Of Vehicle
140

1710-99-
Akumulasi Penyusutan Harta Lain Accumulated Depreciation Of Other Assets
190

1800 Harta Tetap Tidak Berwujud Intangible Assets

1800-99-
Hak Merek Trademark
010

1800-99-
Hak Cipta Copyright
020

1800-99-
Good Will Goodwill
030

2 Kewajiban Liabilities

2100 Utang Usaha Accounts Payables

2100-99-
Utang Dagang Account Payable
010

2190 Utang Lain Other Payables

2190-99-
Utang Usaha Yang Belum Ditagih Unbilled Payable
910

2190-99-
Utang Konsinyasi Consignment Payable
920

2190-99-
Utang Giro Post-dated Payable
930
2190-99-
Utang Gaji & Upah Salaries and Wages Payable
940

2190-99-
Utang Komisi Penjualan Sales Commission Payable
950

2190-99-
Utang Pada Pak Zahar Utang Sementara Pada Pihak Ke-3
951

2210 Uang Muka Diterima Advances Received

2210-99-
Uang Muka Penjualan Cutomer Deposit
110

2300 Utang Pajak Taxes Payable

2300-99-
Utang PPN Tax Payable
011

2500 Utang Jangka Panjang Long-term Payable

2500-99-
Utang Bank Bank Loans
010

2500-99-
Utang Pembiayaan Finance Lease Liabilities
020

3 Modal Equity

3100 Modal Equity

3100-99-
Modal Disetor Paid-In Capital
010

3100-99-
Saham Biasa Common Stock
020

3200 Laba Earning

3200-99-
Laba ditahan Retained Earnings
010

3200-99-
Laba Tahun Berjalan Current Year Earnings
020

3200-99-
Historical Balancing Historical Balancing
099

4 Pendapatan Revenues

4100 Pendapatan Usaha Operating Revenues

4100-99-
Penjualan Produk Kurma Sales Products
010

4100-99-
Penjualan Jasa Sales Services
040

4100-99-
Potongan Penjualan Sales Discount
099

4200 Potongan Penjualan Sales Discount

4200-99-
Potongan Penjualan Sales Discount
010

4900 Pendapatan Lain Other Revenues

4900-99-
Pendapatan Lain Other Revenues
010

5 Beban Atas Pendapatan Cost of Revenues

5100 Beban atas Pendapatan Cost of Goods Sold


5100-99-
Harga Pokok Penjualan Kurma Cost of Goods Sold
010

5100-99-
Beban Pembelian Purchase Cost
040

5100-99-
Beban Pengiriman Freight Expenses
050

5100-99-
Potongan Pembelian Purchase Discount
060

5100-99-
Penyesuaian Persediaan Inventory Adjustments
070

5100-99-
Potongan Pembelian Purchase Discount
099

6 Beban Operasional Operating Expenses

6100 Beban Pemasaran Dan Penjualan Marketing And Selling Expenses

6100-99-
Beban Iklan & Promosi Advertising and Promotion Expenses
010

6100-99-
Beban Komisi Penjualan Sales Commission Expenses
020

6100-99-
Beban Piutang Tak Tertagih Bad Debts Expenses
030

6200 Beban Administrasi Dan Umum Administration & General Expenses

6200-99-
Beban Gaji & Upah Wages and Salaries Expenses
010

6200-99-
Beban Staff Ahli & Perizinan Professional and Legal Fees
020

6200-99-
Beban Sewa Kantor Rent Expenses
031

6200-99-
Beban Listrik Electricity Expenses
032

6200-99-
Beban Air Water Expenses
033

6200-99-
Beban Telepon Communication Expenses
034

6200-99-
Beban Internet Internet Expenses
035

6200-99-
Beban Perlengkapan Supplies Expenses
040

6900 Beban Operasional Lain Other Operational Expenses

6900-99-
Beban Lain Other Expenses
010

7 Beban Non Operasional Non Operating Expenses

7100 Beban Penyusutan Depreciation Expense of Fixed Assets

7100-99-
Beban Penyusutan Bangunan Depreciation Of Building
020

7100-99-
Beban Penyusutan Mesin & Peralatan Depreciation Of Machinery & Equipment
030

7100-99-
Beban Penyusutan Kendaraan Depreciation Of Vehicle
040
7100-99-
Beban Penyusutan Harta Lain Depreciation Of Other Assets
090

8 Pendapatan Lain Other Revenues

8100 Pendapatan Luar Usaha Other Revenues

8100-99-
Laba (Rugi) Selisih Kurs Gain (Loss) on Foreign Exchange Rate
010

8100-99-
Laba (Rugi) Penjualan Harta Tetap Gain (Loss) on Sales Of Fixed Assets
020

9 Beban Lain Other Expenses

9100 Beban Luar Usaha Other Expenses

9100-99-
Beban Bunga Bank Bank Interest
011

9100-99-
Beban Jasa Bank Bank Administration
012

9900 Beban Pajak Tax Expense

9900-99-
Beban Pajak Penghasilan Income Tax Expense
010