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Rudi Sunsanto (160100100)

NO
NAMA AKUN
AKUN
1
ASET (HARTA) (ASSETS)
11
ASET LANCAR (Current Assets)
111
Kas (Cash)
112
Piutang (Acc. Receivable)
113
Wesel tagih (Notes Receivable)
114
Sewa Dibayar Dimuka (Prepaid Rent)
115
Asuransi Dibayar Dimuka (Prepaid Insurance)
116
Perlengkapan (Supplies)
12
ASET TETAP (Fixed Asset)
121
Tanah (Land)
122
Bangunan (Gedung) (Building)
123
Akumulasi depresiasi Gedung (Accum.Depr. Building)
124
Kendaraan (Vehicle)
125
126
127
2
21
211
212
213
214
22
221
222
223
3
311
312
4
411
412
5
511
512
513
514

Akumulasi depresiasi Kendaraan (Accum. Depr. Vehicle)


Peralatan (Equipment)
Akumulasi depresiasi Peralatan (Accum. Depr. Equipment)
HUTANG (Liabilities)
HUTANG LANCAR (Current Liabilities)
Hutang Wesel (Wesel Bayar) (Notes Payable)
Hutang usaha (Acc. Payable)
Hutang gaji (Salary Payable)
Pendapatan diterima dimuka (Unearned Revenue)
HUTANG JANGKA PANJANG (Long Term Liabilities)
Hutang Obligasi (Bond Payable)
Hutang Bank (Bank Loan)
Hutang Hipotek (Mortgage Payable)
EKUITAS (Equity)
Modal Pemilik (Capital)
Prive (Drawing)
PENDAPATAN
Pendapatan Jasa (Service Revenue)
Pendapatan lain-lain (Other Revenue)
BEBAN
Beban gaji (Salary Expense)
Beban listrik (Electricity Expense)
Beban iklan (Advertising Expense)
Beban depresiasi (Depretiation Expense)

DEBET

KREDIT

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xxx
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515
516
517
518

Beban perlengkapan (Supplies Expense)


Beban sewa (Rent Expense)
Beban asuransi (Insurance Expense)
Beban lain-lain (Other Expense)

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Akuntansi

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