Page 149 - Practice Set Akuntansi Perusahaan Dagang - Kelas XI SMK/MAK

3-1200 Retained Earnings Laba ditahan
3-1300 Dividend Dividen
3-1400 Income Summary Laba Periode Berjalan
4-0000 Revenues
4-1100 Sales Penjualan Barang Dagangan
4-1200 Sales Discounts Potongan Penjualan Barang Dagangan
4-1300 Sales Returns Retur Penjualan Barang Dagangan
5-0000 Cost Of Goods Sold
Harga Pokok Penjualan Barang
5-1100 Cost Of Goods Sold
Dagangan
6-0000 Expense
6-1100 Wages & Salaries Expense Beban Upah dan Gaji
6-1200 Advertising Expense Beban Iklan
6-1300 Utility Expense Beban lain – lain
Water, Telephone & Electricity
6-1400 Beban Telepon, Air, dan Listrik
Expense
6-1500 Rent Expense Beban Sewa
6-1600 Insurance Expense Beban Asuransi
6-1700 Supplies Expense Beban Perlengkapan
6-1800 Maintenance & Repair Expense Beban Reparasi dan Pemeliharaan
6-1900 Bad Debt Expense Beban Kerugian Piutang
6-2100 Depreciation Expense – Building Beban Penyusutan – Gedung
6-2200 Depreciation Expense – Vehicles Beban Penyusutan – Kendaraan
Depreciation Expense –
6-2300 Beban Penyusutan – Peralatan
Equipment
8-0000 Other Revenues and Gains
8-1100 Interest Revenue Pendapatan Bunga
8-1200 Dividend Income Pendapatan Dividen
8-1300 Gain on Sales of Stocks Laba dari Penjualan Saham
8-1400 Freight Collected Pungutan Biaya Transport Penjualan
8-1500 Late Fees Collected Denda Pembayaran Piutang
9-0000 Other Expense and Loses
9-1100 Interest Expense Beban Bunga
9-1200 Bank Service Charge Beban Administrasi Bank
9-1300 Late Fees Paid Beban Denda Pembayaran
9-1400 Income Tax Expense Beban Pajak Penghasilan
9-1999 Other Expense Beban Lain – Lain

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