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    Daftar Akun PT. Cahaya

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    YuTari
    This document contains an accounting chart of accounts organized into assets, liabilities, equity, income, expenses, and other sections. It lists account numbers, names, types and balances for items including cash, accounts receivable, inventory, land, buildings, equipment, loans, stock, sales, cost of goods sold, expenses and other revenues and gains. The chart of accounts provides an overview of the general ledger accounts and financial position of a company.

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    Daftar Akun PT. Cahaya

    Uploaded by

    YuTari
    355 views2 pages
    This document contains an accounting chart of accounts organized into assets, liabilities, equity, income, expenses, and other sections. It lists account numbers, names, types and balances for items including cash, accounts receivable, inventory, land, buildings, equipment, loans, stock, sales, cost of goods sold, expenses and other revenues and gains. The chart of accounts provides an overview of the general ledger accounts and financial position of a company.

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    Daftar akun

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    This document contains an accounting chart of accounts organized into assets, liabilities, equity, income, expenses, and other sections. It lists account numbers, names, types and balances for items including cash, accounts receivable, inventory, land, buildings, equipment, loans, stock, sales, cost of goods sold, expenses and other revenues and gains. The chart of accounts provides an overview of the general ledger accounts and financial position of a company.

    Copyright:

    © All Rights Reserved
    Download as TXT, PDF, TXT or read online from Scribd
    Download as txt, pdf, or txt
    355 views2 pages

    Daftar Akun PT. Cahaya

    Uploaded by

    YuTari
    This document contains an accounting chart of accounts organized into assets, liabilities, equity, income, expenses, and other sections. It lists account numbers, names, types and balances for items including cash, accounts receivable, inventory, land, buildings, equipment, loans, stock, sales, cost of goods sold, expenses and other revenues and gains. The chart of accounts provides an overview of the general ledger accounts and financial position of a company.

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    © All Rights Reserved
    Download as TXT, PDF, TXT or read online from Scribd
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    ACCOUNT NUMBER ACCOUNT NAME HEADER BALANCE ACCOUNT TYPE

    10000 Asset H Asset


    11000 Current Assets H Asset
    11110 Cash in Bank Bank
    11120 Petty Cash Bank
    11210 Account Receivable Accounts Receivable
    11220 Allowance for Doubtful Debt Accounts Receivable
    11310 Merchandise Inventory Other Current Asset
    11320 Supplies Other Current Asset
    11410 Prepaid Rent Other Current Asset
    11420 Prepaid Insurance Other Current Asset
    12000 Investment H Asset
    12100 Stock Investment Other Current Asset
    13000 Fixed Assets H Asset
    13100 Land Other Asset
    13210 Building at Cost Other Asset
    13220 Building Accumulated Depr Other Asset
    13301 Vehicle at Cost Other Asset
    13302 Vehicle Accumulated Depr Other Asset
    13401 Equipment Other Asset
    13402 Equipment Accum Dep Other Asset
    20000 Liabilities H Liability
    21000 Current Liabilities H Liability
    21110 Credit Card Other Current Liability
    21210 Account Payable Other Current Liability
    21211 Accruad Expense Other Current Liability
    21212 Income Tax Payable Other Current Liability
    21213 PPN Payable Other Current Liability
    21310 PPN Outcome Other Current Liability
    21320 PPN Income Other Current Liability
    22000 Long Term Liabilities H Liability
    22100 Bank Mandiri Loan Long Term Liability
    30000 Equity H Equity
    31100 Commont Stock Equity
    38000 Retained Earning Equity
    31300 Income Summary Equity
    40000 Revenues H Income
    41100 Sales of Merchandise Income
    42100 Freight Colected Income
    42200 Late Fee Colected Income
    42300 Sales Discount Income
    50000 Cost of Goods Sold H Cost of Sales
    51100 Cost of Goods Sold Cost of Sales
    52000 Freight Paid Cost of Sales
    60000 Operating Expenses H Expense
    61000 Advertising Expenses Expense
    61200 In store promotion Expenses Expense
    61210 Utility Expense Expense
    61220 Telepon Expense Expense
    62300 Rent Expense Expense
    62400 Supplies Expense Expense
    62500 Maintenance and repair Expense Expense
    62600 Bad debt Expense Expense
    62700 Depreciation Expenses Expense
    62800 Insurance Expense Expense
    62900 Late Fee Expense Expense
    63100 Wages & Salaries Expense
    80000 Other Revenues and Gains H Other Income
    81000 Interest Income Other Income
    82000 Deviden Income Other Income
    90000 Other Expenses and Losses H Other Expense
    91000 Interest Expense Other Expense
    92000 Bank Service Charge Other Expense
    93000 Income Tax Expense Other Expense
    94000 Gain/Loss Sales vehicle Other Expense

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