Page 14 - MODUL KOMPUTER AKUNTANSI_Neat

2. Akun Detail, berfungsi sebagai child, nilainya dapat diposting (Postable). Akun ini
tercetak dengan huruf biasa.

Akun Detail

Akun Header

Berikut ini adalah contoh akun - akun yang digunakan pada kasus Strawberry Salon & Spa

No. Akun Nama Akun Keterangan Type
1-0000 Assets Header
1-1000 Current Assets Header
1-1100 Bank Mandiri Detail Bank
1-1200 Cash On Hand Detail Bank
1-1300 Petty Cash Detail Bank
1-1400 Account Receivable Detail Account Receivable
1-1500 Supplies Header
1-1510 Salons Supplies Detail Other Current Assets
1-1520 Spa Supplies Detail Other Current Assets
1-1600 Merchandise Inventory Detail Other Current Assets
1-1700 Prepaid Insurance Detail Other Current Assets
1-1800 Prepaid Rent Detail Other Current Assets
1-1900 VAT In Detail Other Current Assets
1-2000 Fixed Assets Header
1-2100 Equipment at Cost Detail Fixed Assets
1-2200 Equipment Accumulations Dep Detail Fixed Assets
2-0000 Liabilities Header
2-1000 Current Liabilities Header
2-1100 Account Payable Detail Account Payable
2-1200 VAT Payable Detail Other Current Liability
2-1300 VAT Out Detail Other Current Liability
2-1400 Expense Payable Detail Other Current Liability
No. Akun Nama Akun Keterangan Type
2-2000 Long Term Liabilities Header
2-2100 Bank Mandiri Loan Detail Long Term Liability
3-0000 Equity Header
3-3100 Mariska’s Capital Detail Equity
3-3200 Mariska’s Drawing Detail Equity
4-0000 Income Header

Praktik Komputer Akuntansi Perusahaan Jasa 14