Contoh Nama nama akun akuntansi

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 berharga                                                               :   Marketable securities

1-1300         Wesel tagih                                                                    :   Notes payable

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                                                                   :   Notes payable

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