Nama-nama Akun Dalam Akuntansi Dagang

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