21 14 Desember, 2020
MLK
Daftar Rekening
Aktiva
Kas
110-10 Kas Kecil Petty Cash
110-20 Kas Cash in Hand
Bank
120-10 Bank Bank
Piutang Usaha
130-10 Piutang Biaya Pendidikan Education Tuition
Piutang Lain
139-10 Piutang Giro Post-dated Receivable
139-20 Piutang Karyawan Employee Receivable
139-90 Piutang Lain Other Receivable
139-99 Cadangan Kerugian Piutang Allowance For Doubtful Accounts
Uang Muka Dibayar
151-10 Uang Muka Pembelian Purchase Advance
151-30 Uang Muka Pembelian Harta Tetap Advances For Purchases Of Fixed Assets
Pajak Dibayar Dimuka
152-11 PPN Masukan Prepaid Tax # VAT
152-12 PPh 21 Dibayar Dimuka Prepaid Tax Article 21
152-13 PPh 22 Dibayar Dimuka Prepaid Tax Article 22
152-14 PPh 23 Dibayar Dimuka Prepaid Tax Article 23
152-15 PPh 24 Dibayar Dimuka Prepaid Tax Article 24
152-16 PPh 25 Dibayar Dimuka Prepaid Tax Article 25
152-17 PPh 26 Dibayar Dimuka Prepaid Tax Article 26
152-18 PPh Ps 4 Ayat 2 Dibayar Dimuka Prepaid Tax Article 4 Sub 2
Biaya Dibayar Dimuka
153-10 Sewa Dibayar di Muka Prepaid Rent
153-20 Asuransi Dibayar di Muka Prepaid Insurance
153-90 Biaya Dibayar di Muka Lain Other Prepaid Expense
Investasi Jangka Panjang
160-10 Investasi Saham Stock Investment
Harta Tetap Berwujud
170-10 Tanah Land
170-20 Bangunan Building
170-30 Mesin & Peralatan Machinery & Equipment
170-40 Kendaraan Vehicle
170-90 Harta Lain Other Assets
Akumulasi Penyusutan Harta Tetap
171-20 Akumulasi Penyusutan Bangunan Accumulated Depreciation Of Building
171-30 Akumulasi Penyusutan Mesin & Peralatan Accumulated Depreciation Of Machinery
& Equipment
171-40 Akumulasi Penyusutan Kendaraan Accumulated Depreciation Of Vehicle
171-90 Akumulasi Penyusutan Harta Lain Accumulated Depreciation Of Other
Assets
Harta Tetap Tidak Berwujud
Halaman : 1
14.21 14 Desember, 2020
Halaman : 2
14.21 14 Desember, 2020
Beban
Beban
510-50 Beasiswa Scholarships
510-60 Kegiatan Mahasiswa / Siswa Student Activities
510-70 Penyelenggaraan Wisuda Student Activities
510-90 Beban Lain Other Expenses
Beban Operasional
Beban Pemasaran Dan Penjualan
610-10 Beban Iklan & Promosi Advertising and Promotion Expenses
610-20 Beban Komisi Penjualan Sales Commission Expenses
610-30 Beban Piutang Tak Tertagih Bad Debts Expenses
Beban Administrasi Dan Umum
620-10 Beban Gaji & Upah Wages and Salaries Expenses
620-20 Beban Staff Ahli & Perizinan Professional and Legal Fees
620-31 Beban Sewa Kantor Rent Expenses
620-32 Beban Listrik Electricity Expenses
620-33 Beban Air Water Expenses
620-34 Beban Telepon Communication Expenses
620-35 Beban Internet Internet Expenses
620-40 Beban Perlengkapan Supplies Expenses
Beban Operasional Lain
690-10 Beban Lain Other Expenses
Beban Non Operasional
Beban Penyusutan
710-20 Beban Penyusutan Bangunan Depreciation Of Building
710-30 Beban Penyusutan Mesin & Peralatan Depreciation Of Machinery & Equipment
710-40 Beban Penyusutan Kendaraan Depreciation Of Vehicle
710-90 Beban Penyusutan Harta Lain Depreciation Of Other Assets
Pendapatan Lain
Pendapatan Luar Usaha
810-10 Laba (Rugi) Selisih Kurs Gain (Loss) on Foreign Exchange Rate
810-20 Laba (Rugi) Penjualan Harta Tetap Gain (Loss) on Sales Of Fixed Assets
Beban Lain
Beban Luar Usaha
910-11 Beban Bunga Bank Bank Interest
910-12 Beban Jasa Bank Bank Administration
Beban Pajak
990-10 Beban Pajak Penghasilan Income Tax Expense
Halaman : 3