Page 90 - Practice Set Akuntansi Perusahaan Dagang - Kelas XI SMK/MAK

Revenues :
4-1100 Sales of Merchandise Penjualan Barang Dagang
4-1110 Sales Discounts Potongan Penjualan
4-1120 Sales Returns Retur Penjualan
4-1200 Freight Out Jasa Pengiriman Penjualan

Cost of Goods Sold :
5-1000 Cost of Goods Sold Harga Pokok Penjualan
5-2000 Purchase Pembelian
5-2100 Purchase Discounts Diskon Pembelian
5-2200 Purchase Returns Retur Pembelian
5-2300 Freight In Beban Angkut Pembelian

Operating Expenses :
6-1100 Wages & Salaries Expense Beban Gaji dan Upah
6-1200 Bad Debt Expense Beban Kerugian Piutang
6-1300 Advertising Expense Beban Iklan
6-1400 Depreciation Expense – Vehicles Beban Depresiasi – Kendaraan
6-2100 Electicity, Water, Telp Expense Beban Listrik, air dan telepon
6-2200 Maintenance Expense Beban Pemeliharaan
6-2300 Store Supplies Expense Beban perlengkapan took
6-2400 Depreciation Exp – Equipment Beban Depresiasi – Peralatan
6-2500 Depreciation Exp – Building Beban Depresiasi – Gedung
6-2999 Other Operating Expenses Beban – Beban Operasi Lainnya

Other Revenue and Gains :
8-1100 Interest Revenue Pendapatan bunga
8-1200 Devidend Revenue Pendapatan deviden
8-1300 Late fees collected Pendapatan denda atas keterlambatan
8-1400 Other Revenue Pendapatan lain-lain

Other Expenses and Losses :
9-1000 Bank Service Charge Beban administrasi bank
9-1100 Interest Expense Beban bunga
9-1200 Late fees expense Beban denda pembayaran
9-1999 Income Tax Expense Beban pajak penghasilan badan

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