CHART OF ACCOUNT

JAYA UNGGUL
PER 31 DESEMBER 2019

No Akun Nama Akun Tipe Akun Mata Uang

1100 Kas Kas/Bank IDR

1100-001 Kas IDR Kas/Bank IDR
1101 Bank Kas/Bank
1102 Piutang Usaha Piutang Usaha IDR
1102-001 Piutang Usaha IDR Piutang Usaha IDR
1103 Uang Muka Pembelian Piutang Usaha IDR
Persediaan Barang
1104 Persediaan
Dagang
1104-001 Persediaan bengkel Persediaan IDR

1105 Biaya dibayar dimuka Aset Lancar Lain-lain

Sewa Gedung dibayar

1105-001 Aset Lancar Lain-lain IDR
dimuka

1106 PPh 23 (Sales Tax) Aset Lancar Lain-lain IDR

1107 Perlengkapan (Supplies) Aset Lancar Lain-lain IDR

1108 Pajak dibayar dimuka Aset Lancar Lain-lain IDR

1201 Aktiva Tetap Aset Tetap

1201-001 Peralatan Toko Aset Tetap IDR
Akumulasi
1202 Akumulasi Penyusutan
Penyusutan
Akum. Penyusutan Akumulasi
1202-001 IDR
Peralatan Toko Penyusutan
2101 Hutang Usaha Hutang Usaha IDR
2101-001 Hutang Usaha IDR Hutang Usaha IDR
2102 Uang Muka Penjualan Hutang Usaha IDR

2102-001 Uang Muka Penjualan IDR Hutang Usaha IDR

Kewajiban Lancar
2104 PPh 23 (Purchase Tax) IDR
Lain-lain
Kewajiban Lancar
2105 Hutang Biaya IDR
Lain-lain
Kewajiban Lancar
2105-001 Hutang Bunga
Lain-lain
 Kewajiban Lancar
2105-002 Hutang Gaji
Lain-lain
4101 Pendapatan Pendapatan
Penjualan perlengkapan
4101-001 Pendapatan IDR
bengkel
4201 Retur Penjualan Pendapatan
Retur Penjualan
4201 Pendapatan
perlengkapan bengkel
Harga Pokok
5100 Harga Pokok Penjualan
Penjualan
Harga Pokok
5100-001 HPP perlengkapan bengkel
Penjualan
Harga Pokok
5400 Biaya Reparasi
Penjualan
6100 Beban Penyusutan Beban
6100-001 Beban Penyusutan Beban IDR
Biaya Umum &
6200
Administrasi
Beban
6200-001 Biaya Gaji Beban IDR
6200-002 Biaya listrik&telpon Beban IDR
6200-003 Biaya perlengkapan Beban IDR
6200-004 Biaya pengiriman Beban IDR
7100 Pendapatan lain-lain Pendapatan lain-lain
7100-001 Pendapatan lain-lain Pendapatan lain-lain IDR
7200 Biaya lain-lain Beban lain-lain
7200-001 Biaya administrasi bank Beban lain-lain IDR
7200-001 Pajak bunga bank Beban lain-lain IDR
7200-001 Biaya lain-lain Beban lain-lain IDR
7300 Laba/Rugi Terealisasi Beban Lain-Lain
7300-001 Laba/Rugi Terealisasi IDR Beban Lain-Lain  IDR
Laba/Rugi Belum
7400 Beban Lain-Lain
Terealisasi
Laba/Rugi Belum Terealisasi
7400-001 Beban Lain-Lain  IDR
IDR
7300 Laba/Rugi Terealisasi Beban Lain-Lain
7300-001 Laba/Rugi Terealisasi IDR Beban Lain-Lain  IDR
TOTAL
ACCOUNT
GGUL
MBER 2019

Saldo
Induk
DEBIT KREDIT

1101 80,000,000

1102 50,000,000

1104 320,000,000

1105 90,000,000

1106

1201 800,000,000

1202 40,000,000

2101 140,000,000

2102

2105
2105

4101 68,000,000

4201

5100

6100 800,000

6200 20,000,000
6200 400,000
6200 800,000
6200 700,000

7100 300,000,000

7200
7200
7200 23,000,000

7300

7400

7300
1,300,000,000 1,300,000,000
 CHART OF ACCOUNT
JAYA UNGGUL
PER 31 DESEMBER 2019

Account No Account Name Account Type

1100 Cash Cash/Bank

1100-001 Cash IDR Cash/Bank
1101 Bank Cash/Bank
1102 Account Receiveable Account Receiveable
1102-001 Account Receiveable IDR Account Receiveable
1103 Down Payment Account Receiveable
1104 Inventory Inventory
1104-001 Workshop Inventory Inventory
1105 Prepaid Expenses Other Current Asset
1105-001 Prepaid Rent Other Current Asset
1106 PPh 23 (Sales Tax) Other Current Asset
1107 Supplies Other Current Asset
1108 Prepaid Tax Other Current Asset
1201 Fixed Assets Fixed Assets
1201-001 Store Equipments Fixed Assets
1202 Accumulated Depreciation Accumulated Depreciation
1202-001 Accumulated Depreciation Store Equipments Accumulated Depreciation
2101 Account Payable Account Payable
2101-001 Account Payable IDR Account Payable
2102 Down Payment Account Payable
2102-001 Down Payment IDR Account Payable
2104 PPh 23 (Purchase Tax) Other Current Liabilities
2105 Accrued Expense Other Current Liabilities
2105-001 Interest Payable Other Current Liabilities
2105-002 Salaries Payable Other Current Liabilities
4101 Revenue Revenue
4101-001 Washing Machine sales Revenue
4201 Sales Return Revenue
4201 Washing Machine sales return Revenue
5100 Cost of Good Sold Cost of Good Sold
5100-001 Washing Machine COGS Cost of Good Sold
5400 Repair cost Cost of Good Sold
6100 Depreciation Expense Expense
6100-001 Depreciation Expense of store equipments Expense
 6200 Administrative and General Expense Expense
6200-001 Wages & Salaries Expense Expense
6200-002 Electricity and Telephone Expense Expense
6200-003 Delivery expense Expense
6200-004 Equipment expense Expense
7100 Other Income Other Income
7100-001 Other Income Other Income
7200 Other Expense Other Expense
7200-001 Other Expense Other Expense
7300 Realize gain / loss Other Expense
7300-001 Realize gain / loss IDR Other Expense
7400 Unrealize gain / loss Other Expense
7400-001 Unrealize gain / loss IDR Other Expense
TOTAL
F ACCOUNT
UNGGUL
SEMBER 2019

Balance
Currency Parent
DEBIT KREDIT
IDR
IDR 1101 80,000,000

IDR
IDR 1102 50,000,000
IDR

IDR 1104 320,000,000

IDR 1105 90,000,000

IDR 1106
IDR
IDR

IDR 1201 800,000,000

IDR 1202 40,000,000

IDR
IDR 2101 140,000,000
IDR
IDR 2102
IDR
IDR
2105
2105

IDR 4101 68,000,000

4201

5100 119,300,000

IDR 6100 800,000

IDR 6200 20,000,000
IDR 6200 400,000
IDR 6200 700,000
IDR 6200 800,000

IDR 7100 300,000,000

IDR 7200 23,000,000

 IDR 7300

 IDR 7400
1,300,000,000 1,300,000,000