Selasa, 23 Oktober 2018
Selasa, 24 April 2018
Nama-nama Akun Dalam Akuntansi Dagang
NAMA NAMA
AKUN DALAM AKUNTANSI DAGANG
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No Urut
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Kelompok
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No Akun
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Nama Akun Dalam Inggris
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Nama Akun Dalam Indonesia
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Posisi Normal
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Debit
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Kredit
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1
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Current Asset (Harta lancar)
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Cash
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Kas
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√
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2
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Petty Cash
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Kas Kecil
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√
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3
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Account receivable
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Piutang dagang
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√
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4
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Allowance for
doubtfull dept
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Penyisihan kerugian
piutang
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√
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5
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Inventory
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Persediaan barang
dagangan
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√
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6
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Store supplies
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Perlengkapan toko
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√
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7
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Prepaid insurance
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Asuransi dibayar di
muka
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√
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8
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Prepaid rent
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Sewa dibayar dimuka
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√
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9
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Prepaid tax
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Pajak dibayar dimuka
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√
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10
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Stock Investment
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Investasi Saham
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√
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11
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Fixed Asset (Harta tetap)
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Equipment at cost
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Peralatan
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√
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12
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Equipment accum
depreciation
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Akumulasi penyusutan
peralatan
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√
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13
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Liabilities (Kewajiban)
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Master card
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Utang Kartu kredit
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√
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14
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Account payable
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Utang dagang
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√
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15
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Incame tax payable
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Utang pajak
penghasilan
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√
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||||
16
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PPN payable
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Utang PPN
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√
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||||
17
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PPN Outcame
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PPN keluar
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√
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||||
18
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PPN Incame
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PPN kmasuk
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√
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||||
19
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Bank mandiri loan
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Utang jangka panjang
bank
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√
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||||
20
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Capital (Modal)
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Capital
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Modal
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√
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21
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Drawing
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Prive
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√
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22
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In came summary
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Ikhtisar laba/rugi
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√
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||||
23
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Revenues (Pendapatan)
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Sales
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Penjualan
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√
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24
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Sales return
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Retur penjualan
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√
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||||
25
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Sales discount
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Potongan penjualan
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√
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||||
26
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Cost of dood sold
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Harga pokok barang
dagangan
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√
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||||
27
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Purchase
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Pembelian
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√
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||||
28
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Fright paid
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By angkut pembelian
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√
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||||
29
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Purchase discount
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Potongan pembelian
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√
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||||
30
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Purchase return
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Retur pembelian
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√
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||||
31
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Expenses (Beban beban)
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Wages & salaries
expenses
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Beban gaji dan upah
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√
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32
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Advertising expenses
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Beban iklan
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√
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33
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telephone at
electricty expenses
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Beban listrik &
telepone
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√
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34
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Store supplies
expenses
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Beban perlengkapan
toko
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√
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35
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Bad dept expenses
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Beban kerugian penghapusan
piutang
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√
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36
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Spoilage expenses
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Beban kerugian
kerusakan barang
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√
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37
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Insurance expenses
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Beban asuransi
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√
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||||
38
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Equipment accum Dept
Expenses
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Beban penyusutan
peralatan
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√
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||||
39
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Other operating
expenses
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Beban lain lain
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√
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||||
40
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Revenues (Pendapatan)
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Interest revenue
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Pendapatan bunga
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√
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41
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Deviden revenue
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Pendapatan deviden
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√
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42
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Gain on sales of stock
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Laba penjualan saham
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√
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43
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Fright collected
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By transport
penjuallan
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√
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44
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Late fess collected
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Denda pembayaran
piutang
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√
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||||
45
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Other Operating Expenses (Beban diluar
usaha)
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Interest Expenses
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Beban bunga
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√
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|||
46
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bank service change
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Beban administrasi
bank
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√
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||||
47
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Incame tax expenses
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Beban PPH
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√
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48
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Late fess paid
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Beban pembayaran utang
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√
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Langganan:
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