Nama Anggota Kelompok :

1. Eligia Shela Utami (162114088)

2. Laurensius Yoga Dwi Saputra (162114118)

Tabel Chart of Account

GLORY LAUNDRY
Account No Nama Akun Tipe Akun Current Parent Saldo
1101 Kas Kas/Bank IDR 1101 500,000
1102 Bank Kas/Bank IDR
1102-001 BCA-IDR IDR 1102 30,000,000
1102-002 Mandiri-IDR IDR 1102 20,000,000
1103 Piutang Usaha Piutang Usaha IDR
1104 Perlengkapan Aset Lancar Lain-Lain IDR 500,000
1105 Uang Muka Pembelian Piutang Usaha IDR
1106 Biaya dibayar dimuka Aset Lancar Lain-Lain IDR
1106-001 Sewa dibayar dimuka Aset Lancar Lain-Lain IDR 1106 1,000,000
1106-002 Perlengkapan Aset Lancar Lain-Lain IDR 1106
1107 Aktiva Tetap Aset Tetap
1107-001 Peralatan Toko Aset Tetap 1107 30,000,000
1107-002 Kendaraan Aset Tetap 1107 14,000,000
1202 Akumulasi Penyusutan Akumulasi Penyusutan

1202-001 Akumulasi Penyusutan Peralatan Toko Akumulasi Penyusutan 1202

1202-002 Akumulasi Penyusutan Kendaraan Akumulasi Penyusutan 1202
2101 Hutang Usaha Hutang IDR
2101-001 Hutang Usaha Hutang IDR 2101 1,500,000
2102 Hutang Biaya Hutang Lancar Lainnya IDR
2102-001 Hutang Gaji Hutang Lancar Lainnya IDR 2102 2,500,000
3000 Modal Modal 92,000,000
4101 Pendapatan Pendapatan
4101-001 Pendapatan Jasa Pendapatan 4101
6100 Beban Penyusutan Beban
6100-001 Beban Penyusutan Peralatan Toko Beban 6100
6100-002 Beban Penyusutan Kendaraan Beban 6100
6200 Biaya Umum dan Administrasi Beban
6200-001 Biaya Listrik, PAM & Telp Beban 6200
6200-002 Biaya Sewa Beban 6200
6200-003 Biaya Gaji dan Upah Beban 6200
6200-004 Beban Perlengkapan Beban 6200
7100 Pendapatan Lain-Lain Pendapatan Lain-Lain
7200 Biaya Lain-Lain
7200-001 Biaya Administrasi Bank 7200
7200-002 Pajak Bunga Bank 7200
7200-003 Biaya Lain-Lain 7200
7200-004 Beban Pajak Penghasilan 7200
Tabel Chart of Account
Perusahaan Dagang Jamu Tradisional
“Sido Bangkrut”
Account No Nama Akun Account Type Current Parent Saldo
1101 Cash Cash/Bank IDR 1101 1,000,000
1102 Bank Cash/Bank IDR
1102-001 BCA-IDR Cash/Bank IDR 1102 30,000,000
1102-002 Mandiri-IDR Cash/Bank IDR 1102 20,000,000
1103 Account Receivable Account Receivable IDR
1104 Supplies Supplies IDR 500,000
1105 Purchase Down Payment Account Receivable IDR
1106 Prepaid Expense Other Current Asset IDR
1106-001 Prepaid Rent Other Current Asset IDR 1106 750,000
1106-002 Supplies Other Current Asset IDR 1106
1107 Fixed Asset Fixed Asset
1107-001 Store Equipment Fixed Asset 1107 30,000,000
1107-002 Vehicle Fixed Asset 1107 14,000,000
1202 Accumulated Depreciation Accumulated Depreciation
Store Equipment Accumulated
1202-001 Depreciation Accumulated Depreciation 1202
1202-002 Vehicle Acumulated Depreciation Accumulated Depreciation 1202
2101 Account Payable Account Payable IDR
2101-001 Bond Payable Account Payable IDR 2101 1,000,000
2102 Cost Debt Account Payable IDR
2102-001 Salaries Payable Account Payable IDR 2102 2,500,000
3000 Equity Equity 85,000,000
4101 Revenue Revenue
4101-001 Service Revenue Revenue 4101
6100 Depreciation Expense Expense

6100-001 Store Equipment Depreciation Expense Expense 6100

6100-002 Vehicle Depreciation Expense Expense 6100
6200 General & Administration Expense Expense
6200-001 Electricity, PAM & Telp Expense Expense 6200
6200-002 Rent Expense Expense 6200
6200-003 Salaries and Wages Expense Expense 6200
6200-004 Supplies Expense Expense 6200
7100 Other Income Income
7200 Other Expense
7200-001 Bank Administration Expense 7200
7200-002 Bank interest tax 7200
7200-003 Other Expense 7200
7200-004 Income tax expense 7200