Page 180 - Practice Set Akuntansi Perusahaan Dagang - Kelas XI SMK/MAK

III. DAFTAR AKUN

No Akun Nama Akun Fungsi untuk Mencatat Mutasi Nilai
1-0000 Assets
1-1000 Current Assets
1-1101 Cash in Bank Kas di Bank
1-1102 Petty Cash Kas Kecil
1-1103 Marketable Securities Surat Berharga
1-1201 Account Receivable Piutang Usaha
1-1202 Allowance for Doubtful Debt Cadangan Kerugian Piutang
1-1203 Other Receivable Piutang Lain – Lain
1-1310 Merchandise Inventory Persediaan Barang Dagang
1-1320 Store Supplies Perlengkapan Toko
1-1410 Value Added Tax - VAT In PPN Masukan
1-1420 Prepaid Income Tax Article 25 Angsuran PPh 25
1-2000 Fixed Assets
1-3100 Land Tanah
1-3210 Building at Cost Harga Perolehan Gedung
1-3220 Accum. Dep. – Building Akumulasi Depresiasi Gedung
1-3310 Equipment at Cost Harga Perolehan Peralatan
1-3320 Accum. Dep. - Equipment Akumulasi Depresiasi Peralatan
1-3410 Vehicle at Cost Harga Perolehan Kendaraan
1-3420 Accum. Dep. – Vehicle Akumulasi Depresiasi Kendaraan
2-0000 Liabilities
2-1000 Current Liabilities
2-1100 Master Card Utang Kartu Kredit
2-1210 Accounts Payable Utang Usaha
2-1310 Wages & Salaries Payable Utang Gaji & Upah
2-1410 Electricity, Telp. & Water Payable Listrik, Telepon, dan Air
2-1510 Dividend Payable Utang Dividen
2-1520 Value Added Tax - VAT Out PPN Keluaran
2-1530 VAT Payable Utang PPN
2-1540 Income Tax Article 21 Payable Utang PPh Pasal 21
2-1550 Income Tax Article 23 Payable Utang PPh Pasal 23
2-1560 Income Tax Article 25/29 Payable Utang PPh Pasal 25/29
2-1570 Income Tax Article 4(2) Payable Utang PPh Pasal 4 Ayat 2
2-1999 Other Current Liabilities Utang Lancar Lainnya
2-2000 Long term Liabilities

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