Page 19 - MODUL KOMPUTER AKUNTANSI PAK GLEN docx_Neat

5. Dalam penilaian persediaan, PT. Alfa Yoga
menggunakan sistem perpetual dengan metode harga pokok
rata-rata bergerak.

C. Daftar Akun

N0 NAMA ACCOUNT
TYPE
O
1.000 Assets AKUN Asset
0 1- Current Assets Asset
1000 Cash In Bank Bank
1-
1110 Petty Cash Bank
1-
1120 Accounts receivable Account
1-
1200 Allowance for receivable
Other current
1-
1210 doubtful debts asset
Inventory
Other current
1-
1300 Store supplied asset
Other current
1-
1400 Prepaid insurance asset
1-
Other current
1500 PPN Income asset
1-
Other current
1600 Prepaid tax asset
Other current
1-
1700 Deposit paid asset
Other current
1-
1800 Marketable asset
1-
Other current
1900 securities asset
Asset
1-
Fixed assets
2000 Land st cost Fixed asset
1-
2100 Building at cost Fixed asset
1-
2200 Building accum. Fixed asset
1-
2210 Dep. Fixed asset
Vehicle at cost
1-
2300 Vehicle accum. Fixed asset
1-
2310 Dep. Fixed asset
Equipment at cost
1-
2400 Equipment accum. Fixed asset
1-
2410 Dep. Liability
2-
Liabilities
0000 Current liabilities Liability
2-
1000 Accounts payable Account
2-
1100 Tax payable payable
Other current
2-
1200 Accrued expense liability
2-
Other current
1300 PPN Outcome liability
2-
Other current
1400 Devidend payable liability
2-
Other current
1500 Customer deposit liability
Other current
2-
1600 PPN Payable liability
Other current
2-
1700 Long term liability
Liability
2-
2000 liabilities Long term
Esemka bank loan
2-
2100 Equity liability
Equity
3-
0000 Capitol stock Equity
3-
1100 Devidend Equity
3-
1200