Page 11 - Practice Set Akuntansi Perusahaan Dagang - Kelas XI SMK/MAK
P. 11
DAFTAR AKUN
No Akun Nama Akun Fungsi untuk Mencatat Mutasi Nilai
Current Assets :
1-1101 Cash in Bank Kas di Bank
1-1102 Petty Cash Kas Kecil
1-1201 Account Receivable Piutang Usaha
1-1202 Allowance for Doubtful Debt Cadangan Kerugian Piutang
1-1310 Merchandise Inventory Persediaan Barang Dagang
1-1320 Store Supplies Perlengkapan Toko
1-1330 Prepaid Income Tax Uang Muka PPh Badan
Fixed Assets :
1-3100 Land Harga Perolehan Tanah
1-3210 Building at Cost Harga Perolehan Gedung
1-3220 Accum. Dep. – Building Akumulasi Depresiasi Gedung
1-3310 Equipment at Cost Harga Perolehan Peralatan
1-3320 Accum. Dep. – Office Equipment Akumulasi Depresiasi Peralatan
1-3410 Vehicle at Cost Harga Perolehan Kendaraan
1-3420 Accum. Dep. – Vehicle Akumulasi Depresiasi Kendaraan
Current Liabilities :
2-1210 Accounts Payable Utang Usaha
2-1310 Wages & Salaries Payable Utang Gaji dan Upah
2-1410 Electricity, Telp. & Water Payable Utang Listrik, Telepon dan Air
2-1510 Dividend Payable Utang Deviden
2-1520 Value Added Tax – VAT Out PPN Keluaran
2-1530 Value Added Tax – VAT In PPN Masukan
2-1540 Income Tax Payable Utang Pajak Penghasilan
2-1550 VAT Payable Utang PPN
Long Term Liabilities :
2-2100 Bank Mandiri Loan Utang Jangka Panjang
Equity :
3-1100 Common Stock Modal Saham Biasa
3-6000 Retained Earnings Laba Ditahan
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