Nama Dan Nomor Akun Dalam Perusahaan Jasa

Kode Perkiraan Akun Account Account Titles

Akun
Code

110 Harta lancar 110 Current Assets

111 Kas 111 Cash

112 Piutang usaha 112 Account Receivable

113 Perlengkapan 113 Suplies

114 Surat-Surat berharga 114 Marketable Securities

115 Iklan dibayar dimuka 115 Prepaid Advertising

116 Sewa dibayar dimuka 116 Prepaid Rent

120 Harta tetap 120 Fixed Assets

121 Tanah 121 Land

122 Peralatan 122 Equipment

123 Akumulasi penyusutan peralatan 123 Acumulated depreciation of equipment

124 Gedung 124 Building

125 Akumulasi penyusutan gedung 125 Acumulated depreciation of building

130 Investasi jangka panjang 130 Long Term Investment

131 Investasi dalam saham 131 Investment In Common Stock

132 Investasi dalam obligasi 132 Investment In Bond

140 Harta tidak berwujud 140 Intangible Fixed Assets

141 Nama baik 141 Goodwill

142 Hak paten 142 Patent

143 Hak cipta 143 Copyright

144 Hak merek 144 Brand rights

200 Utang 200 Liabilities

210 Utang jangka pendek/lancer 210 Current Liabilities

211 Utang usaha 211 Account Payable

212 Utang gaji 212 Salaries Payable

213 Utang pajak 213 Tax Payable

214 Utang bunga 214 Interest Payable

215 Asuransi diterima dimuka 215 Prepaid Insurance

216 Sewa diterima dimuka 216 Prepaid Rent

220 Utang jangka panjang 220 Long term liabilities

221 Utang obligasi 221 Bond Payable

 222 Utang hipotik 222 Mortgage Payable

300 Modal 300 Equity

311 Modal pemilik 311 Owners’s equity

312 Prive pemilik 312 Prive

400 Pendapatan 400 Revenue

411 Pendapatan jasa/usaha 411 Fees income

412 Pendapatan lain-lain 412 Other Income

500 Beban-beban 500 Expense

511 Beban gaji 511 Salaries expense

512 Beban air, listrik, dan telepon 512 Telephone & Electeicity Expense

513 Beban pajak 513 Tax expense

514 Beban bunga 514 Interest Expense

Nama Dan Nomor Akun Dalam Perusahaan Dagang

Kode Perkiraan Akun Account Account Titles

Akun
Code 

101 Kas 101 Cash

102 Persediaan Barang Dagang 102 Merchandise Inventory

103 Piutang Usaha 103 Account Receivable

104 Penyisihan Piutang Usaha 104 Allowance For Doubtful Debt

105 Wesel Tagih 105 Notes Receivable

106 Perlengkapan 106 Suplies

107 Iklan Dibayar Dimuka 107 Prepaid Advertising

108 Sewa Dibayar Dimuka 108 Prepaid Rent

109 Asuransi Dibayar Dimuka 109 Prepaid Insurance

111 Peralatan 111 Equipment

112 Akumulasi Penyusutan Peralatan 112 Acumulated depreciation of equipment

113 Kendaraan 113 Motor Vehicle

114 Akumulasi Penyusutan Peralatanan 114 Acumulated depreciation of motor vehicle

Kendaraan

115 Gedung 115 Building

116 Akumulasi Penyusutan Gedung 116 Acumulated depreciation of building

201 Utang Usaha/Dagang 201 Account Payable

202 Utang Wesel 202 Notes Payable

203 Utang Gaji 203 Salaries payable

204 Utang Pajak Penghasilan 204 Tax payable

205 Utang Hipotek 205 Mortgage Payable

206 Utang Obligasi 206 Bond Payable

300 Modal/Ekuitas 300 Equity

301 Prive 301 Prive

400 Penjualan 400 Sales

401 Retur Penjualan 401 Sales return

402 Potongan Penjualan 402 Sales Discount

500 Pembelian 500 Purchase

501 Beban Angkut Pembelian 501 Freight In

502 Potongan Pembelian 502 Purchase Discount

600 Beban Gaji Toko 600 Store Salaries Expense

601 Beban Gaji Kantor 601 Office Salaries Expense

602 Beban Sewa Gedung 602 Land expense of building

603 Beban Asuransi 603 Insurance expense

604 Beban Penyesuaian Piutang 604 Provision of receivable expense

605 Beban Perlengkapan Kantor 605 Office Supplies Expense

606 Beban Perlengkapan Toko 606 Supplies Expense

607 Beban Iklan 607 Advertising Expense

608 Beban Penyusutan Peralatan 608 Depreciation Expense Of Equipment

609 Beban Penyusutan Gedung 609 Depreciation Expense Of Building

610 Beban Bunga 610 Interest Expense

611 Beban Listrik Dan Telepon 611 Telephone & Electeicity Expense

612 Beban Administrasi Dan Umum 612 Administrative Expense

613 Beban Lain-Lain 613 Others expense