No.

Akun Nama Akun Mata Uang Tipe Akun Saldo Awal

1000 Kas & Bank Cash & Bank
1100 Kas Cash & Bank
1101 Kas IDR IDR Cash & Bank 5,000,000
1102 Kas USD USD Cash & Bank 500
1200 Bank Cash & Bank
1201 Bank Panin IDR IDR Cash & Bank 200,000,000
1202 Bank Panin USD USD Cash & Bank 10,000
1300 Piutang Pelanggan Account Receivable
1301 Piutang IDR IDR Account Receivable 27,400,000
1302 Piutang USD USD Account Receivable 25,212,000
1303 Uang Muka Pembelian IDR IDR Account Receivable
1304 Uang Muka Pembelian USD USD Account Receivable
1400 Persediaan Barang Dagang Inventory
1401 Persediaan Laptop Inventory 50,000,000
1402 Persediaan Aksesoris Inventory 14,000,000
1403 Persediaan Dalam Proses Inventory
1499 Barang Terkirim Inventory
1500 Aset Lancar Lainnya Other Current Asset
1501 Sewa Dibayar Dimuka Other Current Asset 36,000,000
1502 PPN Masukan Other Current Asset
1503 PPN Lebih Bayar Other Current Asset
1599 Transaksi Aktiva Tetap Other Current Asset
1600 Aset Tetap Fixed Asset
1601 Tanah Fixed Asset 1,000,000,000
1602 Gedung Fixed Asset 840,000,000
1603 Peralatan Fixed Asset 81,000,000
1700 Akumulasi Penyusutan Accumulated Depreciation
1701 Akum Penyust Gedung Accumulated Depreciation
1702 Akum Penyust Peralatan Accumulated Depreciation
2100 Hutang Pemasok Accumulated Depreciation
2101 Hutang IDR IDR Account Payable 46,450,000
2102 Hutang USD USD Account Payable 17,899,200
2103 Uang Muka Penjualan IDR IDR Account Payable
2104 Uang Muka Penjualan USD USD Account Payable
2200 Kewajiban Lancar Lainnya Other Current Liabilities
2201 Hutang Biaya Other Current Liabilitie 4,000,000
2202 PPN Keluaran Other Current Liabilities
2203 PPN Kurang Bayar Other Current Liabilities
2299 Hutang Barang Belum Tertagih Other Current Liabilities
2300 Kewajiban Jangka Panjang Long Term Liabilities
2301 Hutang Bank Long Term Liabilities 250,000,000
3101 Modal Saham Long Term Liabilities 500,000,000
4100 Penjualan Revenue
4101 Penjualan Laptop Revenue
4102 Penjualan Aksesoris Revenue
4200 Retur & Potongan Penjualan Revenue
4201 Retur Penjualan Laptop Revenue
4202 Retur Penjualan Aksesoris Revenue
4203 Potongan Penjualan Revenue
5100 Harga Pokok Penjualan COGS
5101 HPP Laptop COGS
5102 HPP Aksesoris COGS
5103 Beban Angkut Pembelian COGS
5999 Selisih Barang Diterima COGS
6100 Beban Operasional Expense
6101 Beban Gaji Expense
6102 Beban Pemasaran Expense
6103 Beban Listrik, Air & Telepon Expense
6104 Beban Komisi Penjualan Expense
6105 Beban Operasional Lainnya Expense
6200 Beban Penyusutan Expense
6201 Beban Penyust Gedung Expense
6202 Beban Penyust Peralatan Expense
6300 Beban Sewa Expense
6400 Selisih Kurs Other Expense
7100 Beban Lain-lain Other Expense
8100 Pendapatan Lain-lain Other Income
Akun Induk

1000
1100
1100
1000
1200
1200

1300
1300
1300
1300

1400
1400

1500
1500
1500

1600
1600
1600

1700
1700

2100
2100
2100
2100

2200
2200
2200

2300

4100
4100

4200
4200
4200
5100
5100
5100

6100
6100
6100
6100
6100

6200
6200
Isilah tipe akunnya ! Isilah mata uangnya !
Cash & Bank IDR
Account Receivable USD
Other Current Asset
Other Asset
Inventory
Fixed Asset
Accumulated Depreciation
Account Payable
Other Current Liabilities
Long Term Liabilities
Equity
Revenue
COGS
Expense
Other Income
Other Expense