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Nama dan Nomor Akun Dalam Perusahaan Manufaktur |
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|
Kode Akun |
Perkiraan Akun |
Kode Akun |
Perkiraan Akun |
|
1. |
Assets |
3.1.2. |
Prive |
|
1.1. |
Current Assets |
4. |
Sales |
|
1.1.1. |
Cash |
4.1.1. |
Sales |
|
1.1.2. |
Account Receivable |
4.1.2. |
Sales Returns and Allowances |
|
1.1.3. |
Allowances for Doubtful |
4.1.3. |
Sales Discounts |
|
1.1.4. |
Notes Receivable |
5. |
Purchase |
|
1.1.5. |
Revenue Receivable |
5.1.1 |
Purchase |
|
1.1.6. |
Raw Material Inventory |
5.1.2 |
Freight In |
|
1.1.7. |
Work In Process Inventory |
5.1.3 |
Purchase Returns and Allowances |
|
1.1.8. |
Finished Goods Inventory |
5.1.4. |
Purchase Discounts |
|
1.1.9. |
Helper Inventory |
6. |
Expenses |
|
1.1.10. |
Supplies |
6.1. |
Sales Expenses |
|
1.1.11. |
Prepaid Expenses |
6.1.1 |
Advertising Expense |
|
1.2. |
Fixed Assets |
6.1.2. |
Sales Salaries Expense |
|
1.2.1. |
Equipment |
6.1.3. |
Store Supplies Expense |
|
1.2.2. |
Acc. Depre. Equipment |
6.1.4. |
Depre. Store Equipment Expense |
|
1.2.3. |
Vehicle |
6.1.5. |
Freight out |
|
1.2.4. |
Acc. Depre. Vehicle |
6.1.6. |
dll |
|
1.2.5. |
Machine |
6.2. |
Adm. & General Expenses |
|
1.2.6. |
Acc. Depre. Machine |
6.2.1. |
Office Salaries Expense |
|
1.2.7. |
Building |
6.2.2. |
Office Supplies Expense |
|
1.2.8. |
Acc. Depre. Building |
6.2.3. |
Depre. Office Equipment Expense |
|
1.2.9. |
Land |
6.2.4. |
Rent Expense |
|
2. |
Liabilities |
6.2.5. |
Insurance Expense |
|
2.1. |
Current Liabilities |
6.2.6. |
Depre. Building Expense |
|
2.1.1. |
Account Payable |
6.2.7. |
Depre. Vehicle Expense |
|
2.1.2. |
Notes Payable |
6.2.8. |
dll |
|
2.1.3 |
Expenses Payable |
7. |
Other |
|
2.1.4 |
Unearned Revenues |
7.1 |
Other Revenue |
|
2.2. |
Long Term Liabikities |
7.1.1. |
Semua pend. diluar usaha |
|
2.2.1 |
Bank Loan |
7.2. |
Other Expenses |
|
3. |
Owner’s Equity |
7.2.1 |
Semua biaya diluar usaha |
|
3.1.1 |
Capital |
7.3.1 |
Income Tax |
