DAFTAR AKUN (ACCOUNT LIST)

No Akun Kelompok Akun Nama Akun Saldo Normal Bertambah Berkurang

1 HARTA/AKTIVA/ASET (ASSETS) Debet Debet Kredit
1.1 Harta/Aktiva/Aset Lancar (Current Assets) Debet Debet Kredit
1.1.1 Kas (Cash) Debet Debet Kredit
1.1.2 Kas Kecil (Petty Cash)
1.1.3 Surat-Surat Berharga/Efek (Marketable Securities)
1.1.4 Piutang Wesel/Wesel Tagih (Notes Receivable) Debet Debet Kredit
1.1.5 Piutang Usaha/Piutang Dagang (Account Receivable) Debet Debet Kredit
1.1.6 Persediaan Barang Dagangan (Merchandise Inventory) Debet Debet Kredit
1.1.7 Perlengkapan (Supplies) Debet Debet Kredit
1.1.8 Biaya-Biaya Dibayar Dimuka/Persekot Biaya (Prepaid Expense) Debet Debet Kredit
 Sewa dibayar dimuka (Prepaid Rent)
 Asuransi dibayar dimuka (Prepaid Insurance)
 Iklan dibayar dimuka (Prepaid Advertising)
1.1.9 Pendapatan yang Masih Harus Diterima/Piutang Pendapatan (Accrued Income) Debet Debet Kredit
1.2 Harta/Aktiva/Aset Tetap (Fixed Assets /Plant Assets) Debet Debet Kredit
1.2.1 Peralatan (Equipment) Debet Debet Kredit
1.2.1.1 Akumulasi Penyusutan Peralatan (Accumulation Depreciation Equipment) Kredit Kredit Debet
1.2.2 Kendaraan (Automobile) Debet Debet Kredit
1.2.2.1 Akumulasi Penyusutan Kendaraan (Accumulation Depreciation Automobile) Kredit Kredit Debet
1.2.3 Gedung/Bangunan (Building) Debet Debet Kredit
1.2.3.1 Akumulasi Penyusutan Gedung (Accumulation Depreciation Building) Kredit Kredit Debet
1.2.4 Mesin-Mesin (Machines) Debet Debet Kredit
1.2.4.1 Akumulasi Penyusutan Mesin (Accumulation Depreciation Machines) Kredit Kredit Debet
1.2.5 Tanah (Land) Debet Debet Kredit
2 UTANG/KEWAJIBAN/LIABILITAS (LIABILITIES/DEBT) Kredit Kredit Debet
2.1 Utang Lancar/Utang Jangka Pendek (Current Liabilities) Kredit Kredit Debet
2.1.1 Utang Wesel/Wesel Bayar (Notes Payable) Kredit Kredit Debet
2.1.2 Utang Usaha/Dagang (Account Payable) Kredit Kredit Debet
2.1.3 Biaya-Biaya yang Masih Harus Dibayar (Accrued Expense) Kredit Kredit Debet
 Utang Gaji (Wages/Salary Payable)
 Utang Sewa (Rent Payable)
 Utang Bunga (Interest Payable)
 Utang Pajak (Tax Payable)
2.1.4 Pendapatan Diterima Dimuka (Deffered Revenue/Unearned Revenue) Kredit Kredit Debet
 2.2 Utang Jangka Panjang (Long Term Liabilities) Kredit Kredit Debet
2.2.1 Utang Bank (Bank Loans) Kredit Kredit Debet
2.2.2 Utang Hipotek (Mortage Payable) Kredit Kredit Debet
2.2.3 Utang Obligasi (Bonds Payable) Kredit Kredit Debet
3 MODAL/EKUITAS (CAPITAL/EQUITY) Kredit Kredit Debet
3.1.1 Modal (Capital/Equity) Kredit Kredit Debet
3.1.2 Pengambilan Pribadi (Prive/Drawing) Debet Debet Kredit
3.1.3 Laba Ditahan (Retained Earning) Kredit Kredit Debet
4 PENDAPATAN (INCOME/REVENUE) Kredit Kredit Debet
4.1 Pendapatan Operasional (Operational Income/Revenue) Kredit Kredit Debet
4.1.1 Pendapatan Jasa (Service Income/Revenue) Kredit Kredit Debet
4.1.2 Penjualan (Sales Income) Kredit Kredit Debet
4.1.3 Potongan Penjualan (Sales Discount) Debet Debet Kredit
4.1.4 Retur Penjualan dan Pengurangan Harga (Sales Return and Allowance) Debet Debet Kredit
4.1.5 Pendapatan Sewa (Rent Income) Kredit Kredit Debet
4.2 Pendapatan Non Operasional (Non Operational Income) Kredit Kredit Debet
4.2.1 Pendapatan Di Luar Usaha/Pendapatan Lain-Lain (Other Income) Kredit Kredit Debet
 Pendapatan Bunga (Interest Income)
 Laba Penjualan Aset Tetap (Profit on Sale of Fixed Assets)
 Pendapatan Dividen dari Perusahaan Lain (Dividend Income)
 Laba Penjualan Surat Berharga (Profit from Sales of Securities)
5 BEBAN/BIAYA (EXPENSE) Debet Debet Kredit
5.1. Beban/Biaya Operasional (Operational Expense) Debet Debet Kredit
5.1.1 Pembelian (Purchase) Debet Debet Kredit
5.1.2 Beban Angkut Pembelian/Biaya Angkut Masuk (Transpot In/Freight In) Debet Debet Kredit
5.1.3 Potongan Pembelian (Purchase Discount) Kredit Kredit Debet
5.1.4 Retur Pembelian dan Pengurangan Harga (Purchase Return and Allowance) Kredit Kredit Debet
5.1.5 Beban Angkut Penjualan/Biaya Angkut Keluar (Transport Out/Freight Out) Debet Debet Kredit
5.1.6 Beban Gaji (Wages Expense) Debet Debet Kredit
5.1.7 Beban Sewa (Rent Expense) Debet Debet Kredit
5.1.8 Beban Asuransi (Insurance Expense) Debet Debet Kredit
5.1.9 Beban Iklan (Advertising Expense) Debet Debet Kredit
5.1.10 Beban Perlengkapan (Supplies Expense) Debet Debet Kredit
5.1.11 Beban Penyusutan Peralatan (Depreciation Equipment Expense) Debet Debet Kredit
5.1.12 Beban Penyusutan Kendaraan (Depreciation Automobile Expense) Debet Debet Kredit
5.1.13 Beban Penyusutan Gedung/Bangunan (Depreciation Building Expense) Debet Debet Kredit
5.1.14 Beban Penyusutan Mesin (Depreciation Machines Expense) Debet Debet Kredit
 5.1.15 Beban Administrasi dan Umum ( General and Administration Expense) Debet Debet Kredit
5.1.16 Beban Utility/Beban Listrik, Air, dan Telepon (Utility Expense) Debet Debet Kredit
5.2 Beban Non Operasional (Non Operational Expense) Debet Debet Kredit
Beban Lain – Lain (Other Expenses) Debet Debet Kredit
 Beban Bunga (Interest Expense)
 Rugi Penjualan Aset Tetap (Loss from Sale of Fixed Assets)

SIKLUS AKUNTANSI

Tahap Pencatatan Tahap Pengikhtisaran Tahap Pelaporan (Laporan Keuangan/Financial Statement) Tahap Penutupan

Jurnal Umum General Journal Neraca Saldo Trial Balance Laporan Laba Rugi Income Statement Jurnal Penutup Closing Entries

Buku Besar General Ledger Jurnal Penyesuaian Adjustment Laporan Perubahan Modal Capital Statement Neraca Saldo setelah Post Closing Trial
Penutupan Balance

Kertas Kerja/Neraca Lajur Worksheet Laporan Posisi Statement of Financial Jurnal Pembalik Reversing Entries
Keuangan/Neraca Position/Balance Sheet

Laporan Arus Kas Cash Flow Statement