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NO

1-1100
1-1110
1-1115
1-1120
1-1125
1-1130
1-1140
1-1150
1-1160
1-1170
1-1180
1-1190
1-1210
1-1220
1-1230
1-1240
1-1250
1-1260
1-2100
1-2110
1-2120
1-2130
1-2140
1-2150
1-2160
1-2170
1-2180
2-1100
2-1110
2-1120
2-1130
2-1140
2-1150
2-1160
2-1170
2-1180
2-1190
2-1200
2-1210
2-1220
2-1230
2-2100
2-3100
3-1000
3-2000
3-3000
3-4000

ACCOUNT
Petty Cash
Cash on Hand
Cash In Bank
Marketable Securities
Deposit for Suplier
Accounts Receivable
Allowance for Doubtful Accounts
Employee Receivable
Notes Receivable
Interest Receivable
Merchandise Inventory
Office Supplies
Store Supplies
Value Added Tax - In (VAT-In)
Prepaid Income Tax Article 25
Prepaid Insurance
Prepaint Rent
Prepaid Advertising
Land
Building
Accumulated Depreciation - Building
Vechiles
Accumulated Depreciation - Vechiles
Office Equipment
Accumulated Depreciation - Office Equipment
Store Equipment
Accumulated Depreciation - Store Equipment
Account Payable
Master Card - Mega
Accued Expense
Insurance Liability
Deposit from Custmer
Value Added Tax - Out (VAT-Out)
Income Tax Payable Article 4 (2)
Income Tax Payable Article 21
Income Tax Payable Article 25
Value Added Tax Payable
Dividend Payable
Notes Payable
Interest Payable
Consiqnment Payable-PTHaichi
Bank Loan
Other Long Term Liabilities
Common Stock
Retained Earnings
Dividend
Income Summary

3-9999
4-1000
4-1200
4-1300
5-1000
5-2000
5-3000
6-1100
6-1110
6-1120
6-1130
6-1140
6-1150
6-1160
6-1170
6-1180
6-1190
6-2110
6-2120
6-2130
6-2140
6-2150
6-2160
6-2170
6-2180
6-2190
6-2200
5-2210
8-1000
8-2000
8-3000
8-4000
8-5000
8-6000
9-1000
9-2000
9-3000

Historical Balancing
Sales
Sales Discount
Sales Return
Cost of Good Sold
Purchase Discount
Freight in
Wages & Slaries Expense
Doubtful Account Expense
Depreciation Expense - Vechiles
Promotion & Advertaising Expense
Insurance Expense
Rent Expense
Bad Debt Expense
Store Supplies Expense
Depreciation Expense - Equipment - Store
Other Sales Expense
Electricity, Water & Telephone Expense
Repair & Maintenance Expense
Entertaintment Expense
Office Supplies Expense
Magazine and News Papers Expense
Income Tax Expense
Depreciation Expense - Building
Depreciation Expense - Equipment - Office
Spoilage Expense
Late Fees Paid
Other Operating Expense
Interest Revenue
Late Fees Collected
Gain/Loss on Sales of Marketable Securities
Dividend Revenue
Other Income/Gain
Commision Revenue
Bank Charges
Interest Expense
Other Expense/Loss

FUNGSI UNTUK MENCATAT TRANSAKSI


Kas Kecil
Kas di tangan
Kas di Bank
Surat Berharga
Uang muka Krediutr
Piutang Dagang
Cadangan Kerugian Piutang
Piutang Karyawan
Wesel Tagih
Piutang Bunga
Persediaan Barang Dagangan
Perlengkapan Kantor
Perlengkapan toko
PPN Masukan
PPh 25 dibayar dimuka
Asuransi dibayar dimuka
Sewa dibayar dimuka
Iklan dibayar dimuka
Tanah
Bangunan
Akm. Penyusutan Bangunan
Kendaraan
Akm. Penyusutan Kendaraan
Peralatan Kantor
Akm. Penyusutan Peralatan Kantor
Peralatan Toko
Akm. Penyusutan Peralatan Toko
Hutang Dagang
Kartu Kredit
Hutang Listrik, telepon dan air
Hutang Asuransi
Uang muka Debitur
PPN Keluaran
PPh Pasal 4 ayat 2
PPh pasal 21
PPh pasal 25
Penyesuaian untuk Vat in dan Vat out
Hutang Deviden
Wesel Bayar
Hutang Bunga
Hutang Konsinyasi
Hutang Bank
Hutang Jangka Panjang Lainnya
Saham
Laba ditahan
Deviden
Ikhtisar R/L

Slado Penyeimbang
Penjualan
Potongan Penjualan
Retur Penjualan
HPP
Potongan Pembelian
Beban Angkut Pembelian
Beban Gaji dan Upah
Beban Kerugian Piutang
Beban Penyusutan Kendaraan
Beban Promosi dan Iklan
Beban Asuransi
Beban Perlengkapan Toko
Beban Penyusutan Peralatan Toko
Beban Penjualan Lain
Beban listrik, air dan telepon
Beban perawatan dan perbaikan
Beban Entertainmen
Beban Perlengkapan Kantor
Beban Asuransi
Beban Perlengkapan Toko
Beban Majalah dan koran
Beban Pajak Penghasilan
Beban Penyusutan Bangunan
Beban Penyusutan Peralatan Kantor
beban Persedian rusak/cacat
Beban Lambat Bayar
Beban Operasi Lainnya
Pendapatan Bunga
Pendapatan Lambat Bayar
laba Penjuaan Surat Berharga
Pendapatan Deviden
Beban Operasi Lainnya
Pendapatan Komisi
Beban Administrasi Bank
Beban Bunga
Kerugian Beban Lainnya