ACCOUNT NO ACCOUNT NAME ACCOUNT TYPE CURRENCY PARENT

1101 Kas Cash/Bank

1101-001 Kas IDR Cash/Bank IDR 1101
1101-002 Kas USD Cash/Bank USD 1101
1102 Bank Cash/Bank
1102-001 Mandiri IDR Cash/Bank IDR 1102
1102-002 BCA IDR Cash/Bank IDR 1102
1102-003 Danamon USD Cash/Bank USD 1102
1102-005 Panin USD Cash/Bank USD 1102
1103 Piutang Usaha Account Receivable
1103-001 Piutang Usaha IDR Account Receivable IDR 1103
1103-002 Piutang Usaha USD Account Receivable USD 1103
1104 Uang Muka Pembelian Account Receivable
1104-001 Uang Muka Pembelian IDR Account Receivable IDR 1104
1104-002 Uang Muka Pembelian USD Account Receivable USD 1104
1105 Persediaan Barang Dagang Inventory
1105-001 Persediaan Barang Dagang Inventory 1105
1105-999 Barang Terkirim Inventory
1106 Biaya dibayar dimuka Other Current Asset
1106-001 Sewa dibayar dimuka Other Current Asset 1106
1106-002 Asuransi dibayar dimuka Other Current Asset 1106
1107 PPN Masukan Other Current Asset
1108 PPh 23 (Sales Tax) Other Current Asset
1112 Transaksi Aktiva Tetap Other Current Asset
1113 PPN Lebih Bayar Other Current Asset
1201 Aktiva Tetap Fixed Asset
1201-001 Tanah Fixed Asset 1201
1201-002 Gedung Fixed Asset 1201
1201-003 Peralatan Kantor Fixed Asset 1201
1201-004 Peralatan Toko Fixed Asset 1201
1201-005 Kendaraan Fixed Asset 1201
1202 Akumulasi Penyustan Accumulated Depreciation
1202-001 Akum. Penys. Gedung Accumulated Depreciation 1202
1202-002 Akum. Penys. Peralatan Kantor Accumulated Depreciation 1202
1202-003 Akum. Penys. Peralatan Toko Accumulated Depreciation 1202
1202-004 Akum. Penys. Kendaraan Accumulated Depreciation 1202
2101 Hutang Usaha Account Payable
2101-001 Hutang Usaha IDR Account Payable IDR 2101
2101-002 Hutang Usaha USD Account Payable USD 2101
2102 Uang Muka Penjualan Account Payable
2102-001 Uang Muka Penjualan IDR Account Payable IDR 2102
2102-002 Uang Muka Penjualan USD Account Payable USD 2102
2103 PPN Keluaran Other Current Payable
2104 PPh 23 (Purchase Tax) Other Current Payable
2105 Hutang Biaya Other Current Payable
2105-001 Hutang Bunga Other Current Payable 2105
2105-002 Hutang Gaji Other Current Payable 2105
2106 Penerimaan Barang belum tertagih Other Current Payable
2107 PPN Kurang Bayar Other Current Payable
2201 Hutang Jangka Panjang (USD) Long Term Liabilities USD
3000 Modal Equity
3200 Laba ditahan Equity
4101 Penjualan Revenue
4101-001 Penjualan Revenue 4101
4201 Retur Penjualan Revenue
4201-001 Retur Penjualan Revenue 4201
4202 Potongan Penjualan Revenue
5100 Harga Pokok Penjualan COGS
5100-001 HPP COGS 5100
5200 Biaya Angkut Pembelian COGS
5300 Potongan Pembelian COGS
 6100 Beban Penyusutan Expense
6100-001 Beban Penyusutan Gedung Expense 6100
6100-002 Beban Penyusutan Peralatan Kantor Expense 6100
6100-003 Beban Penyusutan Peralatan Toko Expense 6100
6100-004 Beban Penyusutan Kendaraan Expense 6100
6200 Biaya Umum & Administrasi Expense
6200-001 Biaya Listrik, PAM & Telp Expense 6200
6200-002 Biaya Gaji & Upah Expense 6200
6200-005 Biaya Umum & Adm Lainnya Expense 6200
6200-006 Biaya Sewa Expense 6200
6200-007 Biaya Asuransi Expense 6200
7100 Pendapatan Lain-lain Other Income
7100-001 Pendapatan Bunga Bank Other Income 7100
7100-002 Penjualan Aktiva Tetap Other Income 7100
7100-003 Pendapatan Lain-lain Other Income 7100
7200 Biaya Lain-lain Other Expense
7200-001 Biaya Administrasi Bank Other Expense 7200
7200-002 Pajak Bunga Bank Other Expense 7200
7200-004 Biaya Lain-lain Other Expense 7200
7200-005 Selisih Barang Terkirim Other Expense 7200
7300 Laba/Rugi Terealisasi Other Expense
7300-001 Laba/Rugi Terealisasi IDR Other Expense 7300
7300-002 Laba/Rugi Terealisasi USD Other Expense 7300
7400 Laba/Rugi Belum Terealisasi Other Expense
7400-001 Laba/Rugi Belum Terealisasi IDR Other Expense 7400
7400-002 Laba/Rugi Belum Terealisasi USD Other Expense 7400
 Saldo

5,000,000
500

5,978,333,000
975,000,000
15,700
8,980

36,050,000
1,950

103,132,000

120,000,000
60,000,000

975,000,000
780,000,000
14,400,000
31,200,000
148,800,000

23,950,000
1,100

4,243,750

75,000
7,500,000,000
Isikan Tipe Akunnya ! Isikan Mata Uangnya !
Cash/Bank IDR
Account Receivable USD
Other Current Asset
Other Asset
Inventory
Fixed Asset
Accumulated Depreciation
Account Payable
Other Current Payable
Long Term Liabilities
Equity
Revenue
COGS
Expense
Other Expense
Other Income