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Nama : Ria Esa

Nim : 17061029

Prodi : Akuntansi

Mata Kuliah : Komputer masalah khusus

Nama – Nama Akun dalam Akuntansi

Harta Assets
Harta Lancar Current Assets
Kas di Bank Cash In Bank
Kas Kecil Petty Cash
Piutang Dagang Account Receivable
Penyisihan Kerugian Piutang Allowance For Doubtful Debt
Perabot & Inventaris Furniture And Fixture
Piutang Bunga Interest Receivable
Piutang Wesel Notes Receivable
Persediaan Barang Dagangan Merchandise Inventory
Surat-Surat Berharga Marketable Securities
Perlengkapan Supplies
Perlengkapan Tokoh Store Supplies
Perlengkapan Kantor Office Supplies
Iklan Dibayar Dimuka Prepaid Advertising
Biaya Dibayar Dimuka Prepaid Expense
Ansuransi Dibayar Dimuka Prepaid Insurance
Sewa Dibayar Dimuka Prepaid Rent
Investasi Jangka Panjang Long Term Investment
Investasi Dalam Obligasi Investment In Bond
Investasi Dalam Saham Investment In Common Stock
Investasi Jangka Pendek Temporary Investment
Harta Tetap Fixed Assets
Peralatan Equipment
Akumulasi Penyusutan Peralatan Acumulated depreciation of equipment
Peralatan Toko Store Equipment
Akumulasi Penyusutan Peralatan Toko Acumulated depreciation of store equipment
Peralatan Kantor Office Equipment
Akumulasi Penyusutan Peralatan Kantor Acumulated depreciation of office equipment
Gedung Building
Akumulasi Penyusutan Gedung Acumulated depreciation of building
Tanah Land
Akumulasi Penyusutan Tanah Acumulated depreciation of land
Mesin Machine
Akumulasi Penyusutan Mesin Acumulated depreciation of machine
Kendaraan Motor Vehicle
Akumulasi Penyusutan Kendaraan Acumulated depreciation of motor vehicle
PPN Masukan Vat In
Harta Tidak Berwujud Intangible Fixed Assets
Nama Baik Goodwil
Hak Sewa Franchise
Hak Istimewah Leasing
Kewajiban Liabilities
Hutang Dagang Account Payable
Hutang Bank Bank Payable / Loan From Bank
Hutang ObligasI Bond Payable
Hutang Bunga Interest Payable
Hutang Hipotek Mortgage Payable
Hutang Wesel Notes Payable
Hutang Gaji Salaries Payable
Hutang Pajak Tax Payable
Hutang Biaya Accrued Expense
Sewa Diterima Dimuka Unearned Rent
Pendapatan Diterima Dimuka Unearned Revenue
PPN Keluaran Vat Out
Modal Equity
Setoran Modal Paid Up Capital
Pengambilan Pribadi Prive
Pengambilan Pribadi Drawing
Pengambilan Saham Devidend
Ikhtisar Laba Rugi Income Summary
Saham Common Stock
Saham Preferen / Istimewah Preferred Stock
Laba Di Tahan Retained Earning
Pendapatan Revenue
Penjualan Sales
Pengembalian Penjualan Sales Return
Potongan Penjulan Sales Discount
Pendapatan Dari Komisi Commosion Income
Pendapatan Dari Konsinyasi Consignment Income
Pendapatan Dari Angkutan Fare Income
Honor Fees Earned
Pendapatan Dari Usaha Petungan Income From Joint Venture
Pendapatan Bunga Interest Income
Pendapatan Lain-Lain Other Income
Pendapatan Diterima Kembali Recovery Income
Pendapatan Sewa Rent Income
Pembelian Rent Income
Pengembalian Pembelian Purchase Return
Potongan Pembelian Purchase Discount
Harga Pokok Penjualan Cost Of Goods Sold
biaya Expense
Biaya Iklan Advertising Expense
Biaya Telepon dan Listrik Telephone & Electeicity Expense
Biaya Perlengkapan Toko Store Supplies Expense
Biaya Kerugian Piutang Bad Debt Expense
Biaya Penyusutan Harta Depreciation Expense
Biaya Asuransi Insurance Expense
Biaya Sewa Rent Expense
Biaya Upah dan gaji Wages & Salaries Expense
Biaya Operasi Lainnya Other Operating Expense
Biaya Gaji Kantor Office Salaries Expense
Biaya Gaji Toko Store Salaries Expense
Biaya Gaji Bagian Penjualan Salesmen Salaries Expense
Biaya Perlengkapan Toko Biaya Perlengkapan Kantor
Biaya Perlengkapan Kantor Office Supplies Expense
Biaya Administrasi Administrative Expense
Biaya Bunga Interest Expense
Biaya Rupa-Rupa Miscellanious Expense
Biaya Kendaraan Motor Vehicle Expense
Biaya Prasarana Utilities Expense
Biaya Administrasi Bank Bank Service Charge
Biaya Pajak Penghasilan Income Tax Expense
Biaya Penyusutan Gedung Depreciation Expense Of Building
Biaya penyusutan Peralatan Depreciation Expense Of Equipment
Biaya Penyusutan Perabot/Inventaris Depreciation Expense Of Furniture And Fixture
Biaya Penyusutan Mesin Depreciation Expense Of Machine
Biaya Penyusutan Kendaraan Depreciation Expense Of Motor Vehicle
Biaya Penyusutan Peralatan Kantor Depreciation Expense Of Office Equipment
Biaya Penyusutan Peralatan Toko Depreciation Expense Of Store Equipment
Ongkos Angkut Pembelian Freight In
Ongkos Angkut Penjulan Freight Out

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