Page 148 - Practice Set Akuntansi Perusahaan Dagang - Kelas XI SMK/MAK

III. DAFTAR AKUN

No Akun Nama Akun Fungsi untuk Mencatat Mutasi Nilai
1-0000 Assets
1-1000 Current Assets
1-1101 Cash in Bank Kas di Bank
1-1102 Petty Cash Kas Kecil
1-1103 Marketable Equity Securities Surat Berharga
1-1201 Account Receivable Piutang Usaha
1-1202 Allowances for Bad Debts Cadangan Kerugian Piutang
1-1203 Employee Receivable Piutang Karyawan
1-1301 Merchandise Inventory Persediaan Barang Dagang
1-1302 Store Supplies Perlengkapan Toko
1-1401 Prepaid Rent Sewa dibayar dimuka
1-1402 Prepaid Insurance Asuransi dibayar dimuka
1-1403 Prepaid Income Tax Uang Muka PPh Badan
1-1404 Value Added Taxes – In PPN Masukan
1-2000 Long Term Investment
1-2101 Stock Investment Investasi dalam bentuk saham
1-3000 Fixed Assets
1-3100 Land Tanah
1-3201 Building at Cost Harga Perolehan Gedung
1-3202 Accum. Dep. – Building Akumulasi Depresiasi Gedung
1-3301 Vehicle at Cost Harga Perolehan Kendaraan
1-3302 Accum. Dep. – Vehicle Akumulasi Depresiasi Kendaraan
1-3401 Equipment at Cost Harga Perolehan Peralatan
1-3402 Accum. Dep. – Office Equipment Akumulasi Depresiasi Peralatan
2-0000 Liabilities
2-1000 Current Liabilities
2-1101 Credit Card Utang Kartu Kredit
2-1201 Account Payable Utang Usaha
2-1301 Accrued Expense Utang Biaya
2-1401 Income Tax Payable Utang Pajak Penghasilan (PPh)
2-1501 Value Added Taxes - Out PPN Keluaran
2-1601 Value Added Taxes - Payable Utang PPN
2-2000 Long term Liabilities
2-2101 Bank BNI’46 Loan Utang Bank BNI’46 Jangka Panjang
3-0000 Equity
3-1100 Common Stock Modal Saham Biasa

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