Page 21 - MODUL KOMPUTER AKUNTANSI PAK GLEN docx_Neat

- Current Assets Asset
1 1 Cash In Bank Bank
0 - 1 Petty Cash Bank
0 1 - 1 Accounts receivable Account
0 1 1 - 1 receivable
Allowance for doubtful Other current
Other current
1 1 1 - 1 debts asset
Inventory
Store supplied asset
0 2 2 1 - 1
Other current
Prepaid insurance Other current
0 0 2 1 - 1 asset
PPN Income Other current
0 1 3 1 - 1 asset
Prepaid tax asset
Other current
0 0 4 1 - 1
0 0 5 1 - 1 asset
Deposit paid Other current
Marketable securities Other current
0 0 6 1 - 1 asset
0 0 7 1 - 1
Fixed assets asset
Asset
Land st cost Fixed asset
0 0 8 1 - 1
Building at cost Fixed asset
0 0 9 2 - 1
Building accum. Dep. Fixed asset
0 0 0 2 - 1
0 0 1 2 - 1
Vehicle at cost Fixed asset
0 0 2 2 - 1
Vehicle accum. Dep. Fixed asset
0 0 2 2 - 1
Equipment at cost Fixed asset
0 1 3 2 - 1
Equipment accum. Dep. Fixed asset
0 0 3 2 - 2
Liabilities Liability
0 1 4 2 - 2
Current liabilities Liability
0 0 4 0 - 2
Accounts payable Account
Tax payable Other current
0 1 0 1 - 2 payable
Accrued expense Other current
0 0 0 1 - 2 liability
PPN Outcome liability
Other current
0 0 1 1 - 2
0 0 2 1 - 2 liability
Devidend payable Other current
Customer deposit Other current
0 0 3 1 - 2 liability
Other current
PPN Payable liability
0 0 4 1 - 2
0 0 5 1 - 2 liability
Long term liabilities Liability
0 0 6 1 - 2
Esemka bank loan Long term
Equity
Equity liability
0 0 7 2 - 3
Capitol stock Equity
0 0 0 2 - 3
0 0 1 0 - 3
Devidend Equity
Retained earning Equity
0 0 0 1 - 3
0 0 1 1 - 3
Current year earning Equity
0 0 2 1 - 3
Historical balancing Equity
0 0 3 1 - 4
Revenues Revenue
Sales Rebenue
0 0 4 1 - 4
0 0 5 0 - 4
Sales return Revenue
Sales discounts Revenue
0 0 0 1 - 4
Cost of good sold Cost of sale
0 0 1 1 - 5
Cost of good sold Cost of sale
0 0 2 3 - 5
0 0 0 0 - 5
Freight in Cost of sale
0 0 0 1 -
0 0 1 1
0 0 2
0 0
0