ACCOUNT NO ACCOUNT NAME ACCOUNT TYPE

1101 Kas Cash/Bank

1101-001 Kas IDR Cash/Bank
1101-002 Kas USD Cash/Bank
1101-003 Kas SGD Cash/Bank
1102 Bank Cash/Bank
1102-001 Mandiri IDR Cash/Bank
1102-002 BCA IDR Cash/Bank
1102-003 Danamon USD Cash/Bank
1102-005 Panin SGD Cash/Bank
1103 Piutang Usaha Account Receivable
1103-001 Piutang Usaha IDR Account Receivable
1103-002 Piutang Usaha USD Account Receivable
1103-003 Piutang Usaha SGD Account Receivable
1104 Uang Muka Pembelian Account Receivable
1104-001 Uang Muka Pembelian IDR Account Receivable
1104-002 Uang Muka Pembelian USD Account Receivable
1104-003 Uang Muka Pembelian SGD Account Receivable
1105 Persediaan Barang Dagang Account Receivable
1105-998 Persediaan Dalam Proses Account Receivable
1105-999 Barang Terkirim Account Receivable
1106 Biaya dibayar dimuka Other Current Asset
1106-001 Sewa dibayar dimuka Other Current Asset
1106-002 Asuransi dibayar dimuka Other Current Asset
1107 PPN Masukan Other Current Asset
1108 PPh 23 Final (Sales Tax) Other Current Asset
1109 Bea Masuk Other Current Asset
1110 Perlengkapan (Supplies) Other Current Asset
1111 Akun Silang Other Current Asset
1112 Transaksi Aktiva Tetap Other Current Asset
1113 PPN Lebih Bayar Other Current Asset
1201 Aset Tetap Fixed Asset
1201-001 Tanah Fixed Asset
1201-002 Bangunan Fixed Asset
1201-003 Peralatan Kantor Fixed Asset
1201-004 Peralatan Toko Fixed Asset
1202 Akumulasi Penyustan Accumulated Depreciation
1202-001 Akum. Penys. Bangunan Accumulated Depreciation
1202-002 Akum. Penys. Peralatan Kantor Accumulated Depreciation
1202-003 Akum. Penys. Peralatan Toko Accumulated Depreciation
2101 Hutang Usaha Account Payable
2101-001 Hutang Usaha IDR Account Payable
2101-002 Hutang Usaha USD Account Payable
2101-003 Hutang Usaha SGD Account Payable
2102 Uang Muka Penjualan Other Current Liabilities
2102-001 Uang Muka Penjualan IDR Other Current Liabilities
2102-002 Uang Muka Penjualan USD Other Current Liabilities
2102-003 Uang Muka Penjualan SGD Other Current Liabilities
2103 PPN Keluaran Other Current Liabilities
2104 PPh 23 Final (Purchase Tax) Other Current Liabilities
2105 Hutang Biaya Other Current Liabilities
2105-001 Hutang Bunga Other Current Liabilities
2105-002 Hutang Gaji Other Current Liabilities
2106 Penerimaan Barang belum tertagih Other Current Liabilities
2107 PPN Kurang Bayar Other Current Liabilities
2201 Hutang Jangka Panjang Long Term Liabilities
3000 Modal Equity
3100 Laba ditahan Equity
4101 Pendapatan Revenue
4201 Retur Penjualan Revenue
4202 Potongan Penjualan Revenue
5100 Harga Pokok Penjualan Revenue
5200 Biaya Angkut Pembelian Revenue
5300 Potongan Pembelian Revenue
6100 Beban Penyusutan Expense
6100-001 Beban Penyusutan Bangunan Expense
6100-002 Beban Penyusutan Peralatan Kantor Expense
6100-003 Beban Penyusutan Peralatan Toko Expense
6200 Biaya Umum & Administrasi Other Expense
6200-001 Biaya Listrik, PAM & Telp Other Expense
6200-002 Biaya Gaji & Upah Other Expense
6200-003 Biaya Pemasaran Other Expense
6200-004 Biaya Umum & Adm Lainnya Other Expense
6200-005 Biaya Sewa Other Expense
6200-006 Biaya Asuransi Other Expense
6200-007 Beban Perlengkapan Other Expense
6200-008 Beban Komisi Penjualan Other Expense
7100 Pendapatan Lain-lain Other Income
7100-001 Pendapatan Bunga Bank Other Income
7100-002 Penjualan Aktiva Tetap Other Income
7100-003 Pendapatan Lain-lain Other Income
7200 Biaya Lain-lain Other Expense
7200-001 Biaya Administrasi Bank Other Expense
7200-002 Pajak Bunga Bank Other Expense
7200-003 Biaya Bunga Pinjaman Lainnya Other Expense
7200-004 Biaya Lain-lain Other Expense
7200-005 Selisih Barang Terkirim Other Expense
7500 Beban Pajak Penghasilan Other Expense
7300 Laba/Rugi Terealisasi Other Income
7300-001 Laba/Rugi Terealisasi IDR Other Income
7300-002 Laba/Rugi Terealisasi USD Other Income
7300-003 Laba/Rugi Terealisasi SGD Other Income
7400 Laba/Rugi Belum Terealisasi Other Income
7400-001 Laba/Rugi Belum Terealisasi IDR Other Income
7400-002 Laba/Rugi Belum Terealisasi USD Other Income
7400-003 Laba/Rugi Belum Terealisasi SGD Other Income
8100 Laba/Rugi Penghentian Aktiva Tetap Other Income
8200 Laba/Rugi Revaluasi Aktiva Tetap Other Income
CURRENCY PARENT SALDO AWAL

IDR 1101 10,030,000

USD 1101 1,000
SGD 1101 500

IDR 1102 478,000,000

IDR 1102 315,000,000
USD 1102 25,000
SGD 1102 15,000

IDR 1103 72,500,000

USD 1103 5,500
SGD 1103 5,350

IDR 1104
USD 1104
SGD 1104
64,029,500

1106 36,000,000
1106 144,000,000

1201 500,000,000
1201 900,000,000
1201 13,500,000
1201 17,500,000

1202 60,000,000
1202 2,300,000
1202 3,500,000

IDR 2101 62,800,000

USD 2101 8,000
SGD 2101 11,500

IDR 2102
USD 2102
SGD 2102

2105 50,000,000
2105 12,500,000

200,000,000
1,000,000,000
 3,318,677,500

3,012,645,500
170,000

6100 60,000,000
6100 6,900,000
6100 7,000,000

6200 4,125,000
6200 42,500,000
6200 15,000,000
6200
6200
6200
6200
6200

7100 6,633,256
7100
7100 2,350,000

7200 335,000
7200
7200 1,700,000
7200 2,560,000
7200

7300
7300
7300

7400
7400
7400
Isikan dengan tipe akunnya ! Isikan dengan mata uangnya !
Cash/Bank IDR
Account Receivable USD
Other Current Asset SGD
Other Asset
Inventory
Fixed Asset
Accumulated Depreciation
Account Payable
Other Current Liabilities
Long Term Liabilities
Equity
Revenue
COGS
Expense
Other Income
Other Expense