AKUN-AKUN dalam AKUNTANSI

Akun-akun yang termasuk harta/aktiva ( asset )

Aktiva Lancar ( Current Assets)

KAS (CASH IN BANK )

KAS KECIL ( PETTY CASH )

PIUTANG DAGANG ( ACCOUNTS RECEIVABLE )

CADANGAN KERUGIAN PIUTANG ( ALLOWANCE FOR DOUBTFUL DEBT )

PERSEDIAAN BARANG DAGANG ( MERCHANDISE INVENTORY )

PERLENGKAPAN ( STORE SUPPLIES )

ASURANSI DIBAYAR DIMUKA ( PREPAID INSURANCE )

SEWA DIBAYAR DIMUKA ( PREPAID RENT )

UANG MUKA PPh ( PREPAID TAX )

PPN MASUKAN ( PPN INCOME )

PIUTANG PPN ( PREPAID PPN )

Aktiva Tetap ( Fixed Assets )

TANAH ( LAND )

GEDUNG ( BUILDING AT COST )

AKUMULASI PENYUSUTAN GEDUNG ( BUILDING ACCUMULATED DEPRECIATION )

KENDARAAN ( VEHICLE AT COST )

AKUMULASI PENYUSUTAN KENDARAAN ( VEHICLE ACCUMULATED DEPRECIATION )

PERALATAN ( EQUIPMENT AT COST )

AKUMULASI PENYUSUTAN PERALATAN ( EQUIPMENT ACCUMULATED DEPRECIATION )

Akun-akun yang termasuk Utang ( Liability )

Hutang Jangka Pendek ( Current Liabilities )

UTANG DAGANG ( ACCOUNTS PAYABLE )

UTANG BEBAN ( EXPENSE PAYABLE )

UTANG PAJAK PENGHASILAN ( INCOME TAX PAYABLE )

UTANG PPN ( PPN PAYABLE )

PPN KELUARAN ( PPN OUTCOME )

UTANG DIVIDEN ( DEVIDEND PAYABLE )

Hutang Jangka Panjang ( Long Term Liabilities )

UTANG JANGKA PANJANG ( BANK LOAN )

Akun-akun yang termasuk Modal ( Equity)

♥  MODAL SAHAM ( CAPITAL STOCK )

♥  LABA DITAHAN ( RETAINED EARNING )

♥  DIVIDEN ( DIVIDEND )

♥  IKHTISAR LABA RUGI ( INCOME SUMMARY )

Akun-aku yang termasuk Pendapatan ( Revenue )

◙  PENJUALAN ( SALES )

◙  BEBAN ANGKUT PENJUALAN ( FREIGHT COLLECTED )

◙  DENDA LAMBAT BAYAR ( LATE FEE COLLECTED )

◙  POTONGAN PENJUALAN ( SALES DISCOUNT )

Akun-akun yang termasuk Harga Pokok Penjualan ( Cost of Goods Sold )

► HARGA POKOK PENJUALAN ( COST OF GOODS SOLD )

► BEBAN AN ANGKUT PEMBELIAN ( FREIGHT PAID )

Akun-akun yang termasuk Beban ( expense )

◄  BEBAN IKLAN ( ADVERTISING EXPENSE )

◄  BEBAN TELEPHONE & LISTRUK ( TELEPHON & ELECTRICITY EXPENSE )

◄  BEBAN PERLENGKAPAN TOKO ( STORE SUPPLIES EXPENSE )

◄  BEBAN KERUGIAN PIUTANG ( BAD DEBT EXPENSE )

◄  BEBAN PENYUSUTAN AKTIVA TETAP ( DEPRECIATION EXPENSE )

◄  BEBAN ASURANSI (INSURANCE EXPENSE )

◄  BEBAN SEWA ( RENT EXPENSE )

◄  BEBAN GAJI & UPAH ( WAGES & SALARIES EXPENSE )

◄  BEBAN OPERASI LAINNYA ( OTHER OPERATING EXPENSE )

◄  BEBAN DENDA ( LATE FEE EXPENSE )

◄  BEBAN REPARASI ( MAINTENANCE & REPAIR EXPENSE )

Akun-akun Pendapatan lain-lain ( other revenue )

◊         PENDAPATAN BUNGA ( INTEREST INCOME )

◊         PENDAPATAN DEVIDEN ( DEVIDEN INCOME )

Akun-akun Beban lainnya (other expenses )

♣       BEBAN BUNGA ( INTEREST EXPENSE )

♣       BEBAN ADMINISTRASI BANK ( BANK SERVICE CHARGE )

♣       BEBAN PAJAK PENGHASILAN ( INCOME TAX EXPENSE )

♣       LABA RUGI PENJUALAN KENDARAAN ( GAIN/ LOSS SALES VEHICLE )

AKUN-AKUN dalam AKUNTANSI

Akun-akun yang termasuk harta/aktiva ( asset )

Aktiva Lancar ( Current Assets)

KAS (CASH IN BANK )

KAS KECIL ( PETTY CASH )

PIUTANG DAGANG ( ACCOUNTS RECEIVABLE )

CADANGAN KERUGIAN PIUTANG ( ALLOWANCE FOR DOUBTFUL DEBT )

PERSEDIAAN BARANG DAGANG ( MERCHANDISE INVENTORY )

PERLENGKAPAN ( STORE SUPPLIES )

ASURANSI DIBAYAR DIMUKA ( PREPAID INSURANCE )

SEWA DIBAYAR DIMUKA ( PREPAID RENT )

UANG MUKA PPh ( PREPAID TAX )

PPN MASUKAN ( PPN INCOME )

PIUTANG PPN ( PREPAID PPN )

Aktiva Tetap ( Fixed Assets )

TANAH ( LAND )
GEDUNG ( BUILDING AT COST )

AKUMULASI PENYUSUTAN GEDUNG ( BUILDING ACCUMULATED DEPRECIATION )

KENDARAAN ( VEHICLE AT COST )

AKUMULASI PENYUSUTAN KENDARAAN ( VEHICLE ACCUMULATED DEPRECIATION )

PERALATAN ( EQUIPMENT AT COST )

AKUMULASI PENYUSUTAN PERALATAN ( EQUIPMENT ACCUMULATED DEPRECIATION )

Akun-akun yang termasuk Utang ( Liability )

Hutang Jangka Pendek ( Current Liabilities )

UTANG DAGANG ( ACCOUNTS PAYABLE )

UTANG BEBAN ( EXPENSE PAYABLE )

UTANG PAJAK PENGHASILAN ( INCOME TAX PAYABLE )

UTANG PPN ( PPN PAYABLE )

PPN KELUARAN ( PPN OUTCOME )

UTANG DIVIDEN ( DEVIDEND PAYABLE )

Hutang Jangka Panjang ( Long Term Liabilities )

UTANG JANGKA PANJANG ( BANK LOAN )

Akun-akun yang termasuk Modal ( Equity)

♥  MODAL SAHAM ( CAPITAL STOCK )

♥  LABA DITAHAN ( RETAINED EARNING )

♥  DIVIDEN ( DIVIDEND )

♥  IKHTISAR LABA RUGI ( INCOME SUMMARY )

Akun-aku yang termasuk Pendapatan ( Revenue )

◙  PENJUALAN ( SALES )

◙  BEBAN ANGKUT PENJUALAN ( FREIGHT COLLECTED )

◙  DENDA LAMBAT BAYAR ( LATE FEE COLLECTED )

◙  POTONGAN PENJUALAN ( SALES DISCOUNT )

Akun-akun yang termasuk Harga Pokok Penjualan ( Cost of Goods Sold )

► HARGA POKOK PENJUALAN ( COST OF GOODS SOLD )

► BEBAN AN ANGKUT PEMBELIAN ( FREIGHT PAID )

Akun-akun yang termasuk Beban ( expense )

◄  BEBAN IKLAN ( ADVERTISING EXPENSE )

◄  BEBAN TELEPHONE & LISTRUK ( TELEPHON & ELECTRICITY EXPENSE )

◄  BEBAN PERLENGKAPAN TOKO ( STORE SUPPLIES EXPENSE )

◄  BEBAN KERUGIAN PIUTANG ( BAD DEBT EXPENSE )

◄  BEBAN PENYUSUTAN AKTIVA TETAP ( DEPRECIATION EXPENSE )

◄  BEBAN ASURANSI (INSURANCE EXPENSE )

◄  BEBAN SEWA ( RENT EXPENSE )

◄  BEBAN GAJI & UPAH ( WAGES & SALARIES EXPENSE )

◄  BEBAN OPERASI LAINNYA ( OTHER OPERATING EXPENSE )

◄  BEBAN DENDA ( LATE FEE EXPENSE )

◄  BEBAN REPARASI ( MAINTENANCE & REPAIR EXPENSE )

Akun-akun Pendapatan lain-lain ( other revenue )

◊         PENDAPATAN BUNGA ( INTEREST INCOME )

◊         PENDAPATAN DEVIDEN ( DEVIDEN INCOME )

Akun-akun Beban lainnya (other expenses )

♣       BEBAN BUNGA ( INTEREST EXPENSE )

♣       BEBAN ADMINISTRASI BANK ( BANK SERVICE CHARGE )

♣       BEBAN PAJAK PENGHASILAN ( INCOME TAX EXPENSE )

♣       LABA RUGI PENJUALAN KENDARAAN ( GAIN/ LOSS SALES VEHICLE )