A. PETUNJUK UMUM
NOMOR NAMA AKUN BAHASA INGGRIS NAMA AKUN DALAM BAHASA INDONESIA
Current Assets :
1-1100 Cash in Bank kas di bank
1-1200 Petty Cash kas kecil
1-1300 Accounts Receivable piutang dagang
1-1400 Allowance for Doubtful Debt penyisihan atau cadangan kerugian
piutang
1-1500 Merchandise Inventory Persediaan barang dagangan
1-1600 Store Supplies perlengkapan toko
1-1700 Prepaid Insurance asuransi dibayar dimuka
1-1800 Prepaid Rent sewa dibayar dimuka
1-1900 VAT In PPN Masukan
Current Liabilities :
2-1100 Accounts Payable hutang dagang
2-1200 Expense Payable hutang biaya
2-1300 Income Tax Payable hutang pajak penghasilan (PPh)
2-1500 VAT Out PPN Keluaran
Equity :
3-1100 Ruchdiana Capital modal pemilik
3-1200 Ruchdiana Drawing pengambilan pribadi pemilik
3-1300 Income Summary Ikhtisar laba-rugi
Revenues :
4-1100 Sales penjualan barang dagang
4-1200 Sales Retur retur penjualan
4-1300 Sales discount potongan penjualan
4-1400 Freight Collected pendapatan angkut penjualan
Operating Expenses :
Taxes:
9-1300 Income Tax Expense beban pajak penghasilan (PPh)
MENU
p 2.000.000 Rp 146.000.000
- Rp 366.240.000
p 2.500.000 Rp 702.740.000
500.000 Rp 190.500.000
1.608.890.000
Merchandise
Inventory
11500
41400
p
t
PD MITRA
Page :
6072-P2-17/18
Sales Journal
CREDIT
December 2016
OTHER
Accounts
Receivable ACCT
AMOUNT AMOUNT
NO. Debit C
11300
Rp 23.100.000
17 F12-3 AKBAR COMPUTER Rp 470.250.000 Rp 366.240.000 Rp 427.500.000 Rp 42.750.00
Rp687.000.000 Rp687.000.000
6072-P2-17/18
r 2016
DEBIT
OTHER
DEBIT CREDIT DOC.
DATE ACCOUNT CREDITED Sales Discount Cash in Bank ACCT
NO. Account Debited
NO.
e
VAT IN Freight Paid Accounts Payable
41300 11100
Merchandise Inventory
0.000 Rp 28.800.000 Rp - Rp 316.800.000
14 BKM12-3 MAULANA COMPUTER Rp 28.600.000
Dibuat oleh
Direview oleh
6072-P2-17/18
Dece
December 2016 Page :
DEBIT CREDIT
ounts OTHER Purchases OTHER
Cash in Bank Merch
able Acc No Discount Acc No Acct Name DATE DOC. NO. VENDOR'S
AMOUNT AMOUNT Inven
100 11100 51300
115
21200 Rp 3.000.000 Rp 3.000.000
10 F05 PT PUTRI Rp 27
12100 Rp 3.300.000 Rp 3.300.000
22 A17 PT TIARA Rp 37
.600.000 Rp 28.340.000 Rp 260.000
.100.000 Rp 23.100.000 29 G11 CV ANGGITA Rp 28
21500 Rp 4.500.000 Rp 1.500.000 11900 VAT IN Rp 3.000.000
.500.000 Rp 256.853.000 Rp 2.647.000
Rp
Rp
Rp
R
Doc. No.
BKK12-3
BKK12-5
BKK12-7
BKK11-1
BKK12-1
BKK12-2
BKK12-4
BKK12-6
BKK12-8
Other Operating Expense
ACCOUNT DEBITED
Ruchdiana, Drawing
1 Equipment at Cost
30 Interest Expense
1 Expense Payable
30 Expense Payable
18 PT PUTRI
9 PT TIARA
15 VAT Out
PD MITRA
DATE
Memorial Journal
December 2016 Page :