DAFTAR AKUN
ACC. NO ACCOUNT
NAME : ENGLISH ACCOUNT
1-0000 Aktiva : Asset
1-1000 Aktiva lancar : Current Asset
1-1100 Kas : Cash
1-1200 Surat
1-1300 Wesel
1-1400 Piutang dagang : Account receivable
1-1500 Persediaan :
Inventory
1-1600 Perlengkapan toko : Store supplies
1-1700 Perlengkapan kantor :
Office supplies
1-1800 Asuransi dibayar dimuka : Prepaid insurance
1-1900 Sewa dibayar dimuka : Prepaid rent
1-2100 Pendapatan yang masih
harus diterima : Accrued Revenue
1-2000 Aktiva Tetap : Fixed Asset
1-2100 Tanah : Land
1-2200 Bangunan : Building
1-2300 Akumulasi penyusutan bangunan : Accumulated depreciation of building
1-2400 Peralatan : Equipment
1-2500 Akumulasi penyusutan peralatan : Accumulated depreciation of equipment
1-2600 Kendaraan : Vehicle
1-2700 Akumulasi penyusutan kendaraan : Accumulated depreciation of vehicle
2-0000 Kewajiban : Liabilities
2-1000 Kewajiban Lancar : Current liabilities
2-1100 Utang dagang : Account payable
2-1200 Utang wesel
2-1300 Utang gaji : Salaries payable
2-1400 Utang bunga : Interest payable
2-1500 Pendapatan yang ditangguhkan (diterima
dimuka) : Unearned revenue
2-2000 Utang jangka panjang : Long-term liabilities
2-2100 Utang bank : Bank loan
2-2200 Utang hipotik : mortgage payable
2-2300 Utang saham : Stock payable
2-2400 Utang obligasi : Bond payable
3-0000 Ekuitas
/ modal : Equity / Capital
3-1100 Ekuitas pemilik : Owner’s equity / Owner’s capital
3-1200 Pengambilan pribadi / prive : Owner’s drawing / widrawals
4-0000 Pendapatan : Income / Revenue
4-1100 Penghasilan jasa : Service Revenue
4-1200 Penjualan : Sales
4-1300 Pendapatan lain-lain : Other Income
5-0000 Harga
Pokok : Cost of Sales
5-1100 Harga Pokok penjualan : Cost of Good Sold
6-0000 Beban-beban : Expenses
6-1100 Beban gaji : Salaries expense
6-1200 Beban asuransi : Insurance expense
6-1300 Beban sewa : Rent expense
6-1400 Beban utilitas (Beban air, listrik dan
telepon) : Utility expense
6-1500 Beban perlengkapan : Supplies expense
6-1600 Beban penyusutan /
beban depresiasi : Depreciation expense
6-1700 Beban iklan : Advertising Expense
6-1800 Beban lain-lain : Miscellenous expense
8-0000 Pendapatan
diluar usaha : Other Income / Other Revenue
8-1100 Pendapatan bunga : Interest Income
9-0000 Beban
diluar usaha : Other expense
9-1100 Beban bunga : Interest expense
9-1200 Beban admisnitrasi bank : Bank administration expense
