Page 181 - Practice Set Akuntansi Perusahaan Dagang - Kelas XI SMK/MAK

2-2100 Bank Mandiri Loan Utang Bank Mandiri Jangka Panjang
3-0000 Equity
3-1000 Common Stock Modal Saham Biasa
3-2000 Retained Earnings Laba ditahan
3-3000 Dividend Dividen
3-4000 Income Summary Laba Periode Berjalan
3-9999 Historical Balancing Saldo Penyeimbang
4-0000 Revenues
4-1100 Sales of Merchandise Penjualan Barang Dagangan
4-1110 Sales Discounts Diskon Penjualan Barang Dagangan
4-1120 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 Bad Debt Expense Beban Kerugian Piutang
6-1300 Advertising Expense Beban Iklan
6-1400 Supplies Expense Beban Perlengkapan Toko
6-2100 Electricity, Telp. & Water Expense Beban Listirk, Telepon, dan Air
6-2200 Maintenance & Repairs Expense Beban Pemeliharaan dan Reparasi
6-2300 Depreciation Expense – Building Beban Penyusutan - Gedung
6-2400 Depreciation Exp - Equipment Beban Penyusutan - Peralatan
6-2500 Depreciation Exp - Vehicle Beban Penyusutan – Kendaraan
6-2999 Other Operating Expense Beban Operasi lainnya
8-0000 Other Revenues and Gains
8-1100 Interest Revenue Pendapatan Bunga
8-1200 Dividend Income Pendapatan Dividen
8-1300 Freight Collected Pungutan Biaya Transport Penjualan
8-1400 Late Fees Collected Denda Pembayaran Piutang
8-1500 Service Income Pendapatan Service Barang Dagangan
9-0000 Other Expense and Loses
9-1100 Bank Service Charge Beban Administrasi Bank
9-1200 Interest Expense Beban Bunga
9-1300 Late Fees Paid Beban Denda Pembayaran
9-1400 Income Tax Expense Beban Pajak Penghasilan
9-2999 Other Expense Beban Lain – Lain

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