Latihan Soal Siklus Akuntansi ( BAG 3 )

BAG 2 DI SINI

C. DAFTAR AKUN

NO.	NAMA AKUN	FUNGSI UNTUK MENCATAT MUTASI NILAI
CURRENT ASSETS:
1-1100	Cash In Bank	Kas di Bank
1-1200	Petty Cash	Kas Kecil
1-1300	Accounts Receivable	Piutang Dagang
1-1400	Allowance for Doubtful Debt	Penyisihan atau Cadangan Kerugian Piutang
1-1500	Merchandise Inventory	Persediaan Barang Dagangan
1-1600	Store Supplies	Perlengkapan Toko
1-1700	Prepaid Insurance	Asuransi Dibayar Dimuka
1-1800	Prepaid Rent	Sewa Dibayar Dimuka
1-1900	Prepaid Income Tax Article 25	Uang Muka PPh Pasal 25
1-1901	VAT-In	PPN Masukan
FIXED ASSETS:
1-2100	Equipment at Cost	Peralatan
1-2110	Equipment Accum Dep	Akumulasi Penyusutan Peralatan
CURRENT LIABILITIES:
2-1100	Accounts Pay able	Hutang Dagang
2-1200	Accrued Expense	Beban Yang Masih Harus Dibayar
2-1300	Income Tax Payable	Hutang Pajak Penghasilan (PPh)
2-1400	VAT-Out	PPN Keluaran
LONG TERM LIABILITIES:
02-2100	Esemka Bank Loan	Hutang Bank Esemka
EQUITY:
3-1100	Paid Up Capital	Modal Disetor
3-1200	Retained Earnings	Saldo Laba
3-1300	Dividend	Dividen
3-1400	Income Summary	ikhtisar Laba/ Rugi
REVENUES:
4-1100	Sales	Penjualan Barang Dagangan
4-1200	Sales Return	Retur Penjualan
COST OF GOODS SOLD:
5-1100	Cost of Goods Sold	Beban Pokok Penjualan
OPERATING EXPENSE:
6-1000	Advertising Expense	Beban Iklan
6-1100	Telephone & Electricity Expense	Beban Telepon dan Listrik
6-1200	Store Supplies Expense	Beban Perlengkapan Toko
6-1300	Bad Debt Expense	Beban Kerugian Piutang
6-1400	Depreciation Expense	Beban Penyusutan Aset Tetap
6-1500	Insurance Expense	Beban Asuransi
6-1600	Rent Expense	Beban Sewa Toko
6-1700	Wages & Salaries Expense	Beban Upah dan Gaji
6-1800	Other Operating Expense	Beban-beban Operasi Lainny a
OTHER REVENUES AND GAINS:
7-1100	Interest Revenue	Pendapatan Bunga
OTHER EXPENSES AND LOSSES:
8-1100	Interest Expense	Beban Bunga
8-1200	Bank Service Charge	Beban Administrasi Bank
8-1300	Income Tax Expense	Beban Pajak Penghasilan (PPh)

BAG 4 DI SINI