ACCOUNTS OF
ACCOUNTING
ACCOUNT REKENING
Cash in Bank Kas di Bank
Petty Cash Kas Kecil
Account Receivable Piutang Dagang
Allowance of Doubful Debt Cad. Kerugian piutang
Merchandise Inventory Persediaan Barang
Dagang
Office Supplies Perlengkapan Kantor
Store Supplies Perlengkapan Toko
Prepaid Insurance Asuransi dibayar dimuka
Prepaid Rent Sewa dibayar dimuka
Stock Investment Investasi Saham
Equipment at cost Peralatan
Equipment Accumulate Dep Akum. Penyusutan
peralatan
PPN Income/Vat in PPN Masukan
PPN Outcome/Vat out PPN Keluaran
PPN Payable Hutang PPN
Account Payable Hutang Dagang
Accrued Expense Beban yg masih hrus
dibayar
Bank Loan Hutang Bank
Stock Capital Modal Saham
Capital Modal Pemilik
Drawing Prive Pemilik
Divident Deviden
Retained Earning Laba Ditahan
Current Earning Laba Lancar
Income Summary Ikhtisar Laba/Rugi
Sales Penjualan
Sales Return Retur Penjualan
Sales Discount Potongan Penjualan
Freight Paid B. Angkut Pembelian
Purchase Pembelian
Purchase Return Retur Pembelian
Purchase Discount Potongan Pembelian
Telephone & Electricity Exp. Beban Telepon & Listrik
Office Supplies Expense BebanPerlengkapan
Kantor
Bad Debt Expense Beban Kerugian Piutang
Spoilage Expense Beban Produksi Cacat
Depreciation Expense Beban Penyusutan
Insurance Expense Beban Asuaransi
Rent Expense Beban Sewa
Wages & Salaries Expense Beban Gaji & Upah
Others Expense Beban Lain-Lain
Other Operating Expense Beban diluar usaha
Advertising Expense Beban Iklan
Interest Revenue Pendapatan Bunga
Dividend Income Pendapatan Deviden
Loss on Sale of Stock Rugi Penjualan Saham
Freight Collected Beban Angkut Penjualan
Late Fees Collected Denda Lambat Bayar
dari Konsumen
Interest Expense Beban Bunga
Bank Service Charge Biaya Adm. Bank
Late Fees Expense Biaya Lambat Bayar
Income Tax PPh
Loss of Cash Kerugian Kas
Accrued Rent Sewa Diterima Dimuka
