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    PT Cahaya

    Uploaded by

    Sylvia
    The document lists account codes and descriptions for a company's chart of accounts. It includes asset, liability, equity, income and expense accounts. Some of the asset accounts include cash, accounts receivable, inventory, prepaid expenses and property/equipment. Liability accounts include accounts payable, income taxes and loans payable. Equity accounts include common stock and retained earnings. Income accounts include sales, cost of goods sold, and other revenue accounts. Expense accounts include advertising, supplies, utilities and other operating expenses. The document also provides details on the company's payment terms, cash management methods and depreciation policies.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    PT Cahaya

    Uploaded by

    Sylvia
    39 views45 pages
    The document lists account codes and descriptions for a company's chart of accounts. It includes asset, liability, equity, income and expense accounts. Some of the asset accounts include cash, accounts receivable, inventory, prepaid expenses and property/equipment. Liability accounts include accounts payable, income taxes and loans payable. Equity accounts include common stock and retained earnings. Income accounts include sales, cost of goods sold, and other revenue accounts. Expense accounts include advertising, supplies, utilities and other operating expenses. The document also provides details on the company's payment terms, cash management methods and depreciation policies.

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    PT CAHAYA

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    The document lists account codes and descriptions for a company's chart of accounts. It includes asset, liability, equity, income and expense accounts. Some of the asset accounts include cash, accounts receivable, inventory, prepaid expenses and property/equipment. Liability accounts include accounts payable, income taxes and loans payable. Equity accounts include common stock and retained earnings. Income accounts include sales, cost of goods sold, and other revenue accounts. Expense accounts include advertising, supplies, utilities and other operating expenses. The document also provides details on the company's payment terms, cash management methods and depreciation policies.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    39 views45 pages

    PT Cahaya

    Uploaded by

    Sylvia
    The document lists account codes and descriptions for a company's chart of accounts. It includes asset, liability, equity, income and expense accounts. Some of the asset accounts include cash, accounts receivable, inventory, prepaid expenses and property/equipment. Liability accounts include accounts payable, income taxes and loans payable. Equity accounts include common stock and retained earnings. Income accounts include sales, cost of goods sold, and other revenue accounts. Expense accounts include advertising, supplies, utilities and other operating expenses. The document also provides details on the company's payment terms, cash management methods and depreciation policies.

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    11110 Cash in Bank

    11120 Petty Cash


    11210 Accounts Receivable
    11220 Allowance for Doubtful Debt
    11310 Merchandise Inventory
    11320 Supplies
    11410 Prepaid Rent
    11420 Prepaid Insurance
    12100 Stock Invesment
    13100 Land
    13210 Building at Costs
    13220 Building Accumulated Depr.
    13301 Vehicle at Cost
    13302 Vehicle Accumulated Depr.
    13401 Equiptment at Cost
    13402 Equiptment Accumulated Depr.
    21110 Credit Card
    21210 Accounts Payable
    21211 Accruad expenses
    21212 Income Tax Payable
    21213 PPN Payable
    21310 PPN Outcome
    21320 PPN Income
    22100 Bank Mandiri Loan
    31100 Common Stock
    38000 Retained Earning
    3-1300 Income Summary
    41100 Sales of Merchandise
    42100 Freight Collected
    42200 Late Fee Collected
    42300 Sales Discount
    51100 Cost of Good Sold
    52000 Freight Paid
    53000 Purchase Discount
    61000 Advertising Expenses
    61200 In store promotion oxpenses
    61210 Utility expense
    61220 Telepon expense
    62300 Rent expense
    62400 Supplies expense
    62500 Maintenance and repair expense
    62600 Bad debt expense
    62700 Depreciation expenses
    62800 Insurance expense
    62900 Late fee expense
    63100 Wages & Salaries
    81000 Interest Income
    82000 Deviden Income
    91000 Interest Expense
    92000 Bank Service Charge
    93000 Income Tax Expense
    94000 Gain/Loss Sales Vehicle
    Termin Pembelian 2/10 n 50 keterlambatan 1%
    Termin Penjualan 1/10 n 30 denda keterlambatan 1%
    Metode Kas Kecil menggunakan dana Tidak Tetap (fluktuasi)
    Asset tetapnya garis lurus
    Inventory rata-rata bergerak
    DATE DESCRIPTION NO REFF DEBIT
    2018 2 Advertising Expenses Rp 900,000
    Dec Petty Cash

    2 Accounts Receivable Rp 65,400,000


    Sales of Merchandise
    PPN Outcome
    Freight Collected

    Cost of Good Sold


    Merchandise Inventory
    4 Supplies Rp 950,000
    Petty Cash

    5 Accruad expenses Rp 750,000


    Petty Cash

    5 Cash in Bank Rp 32,670,000


    Sales Discount Rp 330,000
    Accounts Receivable

    5 Merchandise Inventory Rp 30,000,000


    PPN Income Rp 3,000,000
    Accounts Payable
    5 Accounts Payable Rp 4,840,000
    Merchandise Inventory
    PPN Income
    7 Accruad expenses Rp 850,000
    Petty Cash

    8 Accruad expenses Rp 600,000


    Petty Cash

    8 Accounts Payable Rp 88,000,000


    Cash in Bank
    Purchase Discount
    8 Accounts Receivable Rp 30,220,000
    Sales of Merchandise
    PPN Outcome
    Freight Collected

    9 Cash in Bank Rp 30,710,000


    Sales of Merchandise
    PPN Outcome
    Freight Collected

    Cost of Good Sold


    Merchandise Inventory

    11 Cash in Bank Rp 146,000,000


    Vehicle Accumulated Depr. Rp 10,000,000
    Gain/Loss Sales Vehicle Rp 4,000,000
    Vehicle at Cost

    12 Cash in Bank Rp 33,000,000


    Accounts Receivable
    13 Merchandise Inventory Rp 46,000,000
    PPN Income Rp 4,600,000
    Accounts Payable

    14 Accounts Receivable Rp 37,800,000


    Sales of Merchandise
    PPN Outcome
    Freight Collected
    16 Maintenance and repair expense Rp 900,000
    Petty Cash

    20 Accounts Payable Rp 44,000,000


    Late fee expense Rp 440,000
    Cash in Bank
    30 Credit Card Rp 8,400,000
    Cash in Bank
    31 Bank Mandiri Loan Rp 18,000,000
    Interest Expense Rp 1,800,000
    Cash in Bank

    31 Wages & Salaries Rp 9,000,000


    Income Tax Payable
    Cash in Bank
    31 Petty Cash Rp 4,500,000
    Cash in Bank
    CREDIT

    Rp 900,000

    Rp 59,000,000
    Rp 5,900,000
    Rp 500,000
    Rp 950,000

    Rp 750,000
    Rp 33,000,000

    Rp 33,000,000
    Rp 4,400,000
    Rp 440,000
    Rp 850,000

    Rp 600,000

    Rp 86,240,000
    Rp 1,760,000
    Rp 27,200,000
    Rp 2,720,000
    Rp 300,000

    Rp 27,600,000
    Rp 2,760,000
    Rp 350,000
    Rp 160,000,000

    Rp 33,000,000
    Rp 50,600,000

    Rp 34,000,000
    Rp 3,400,000
    Rp 400,000
    Rp 900,000

    Rp 44,440,000
    Rp 8,400,000
    Rp 19,800,000

    Rp 185,000
    Rp 8,815,000
    Rp 4,500,000
    Termin Pembelian 2/10 n 50 keterlambatan 1%
    Termin Penjualan 1/10 n 30 denda keterlambatan 1%
    Metode Kas Kecil menggunakan dana Tidak Tetap (fluktuasi)
    Asset tetapnya garis lurus
    Inventory rata-rata bergerak

    DATE DESCRIPTION NO REFF DEBIT

    2018 2 Advertising Expense Rp 900,000


    Desember Petty Cash

    2 Account receivable Rp 65,400,000


    Sales
    VAT Out
    Freight Collected

    COGS
    MI

    4 Supplies Rp 950,000
    Petty Cash

    5 Accruad expenses Rp 750,000


    Petty Cash

    5 Cash Rp 32,670,000
    Sales Discount Rp 330,000
    Account receivable

    5 Merchandise Inventory Rp 30,000,000


    VAT In Rp 3,000,000
    Account Payable

    5 Account Payable Rp 4,840,000


    Merchandise Inventory
    VAT In

    7
    CREDIT

    Rp 900,000

    Rp 59,000,000
    Rp 5,900,000
    Rp 500,000

    Rp 950,000

    Rp 750,000

    Rp 33,000,000

    Rp 33,000,000

    Rp 4,400,000
    Rp 440,000

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