Belajar Chart Of Account - Tips dan Trik Belajar Pembukuan dan Belajar Pajak
Tuesday, 24 July 2018

Belajar Chart Of Account

Kelas Pembukuan dan Pajak - 04 

Chart of account jiwa dari pembukuan.

kelas-pembukuan-dan-pajak-04-apa-itu-chart-of-account
Belajar Chart Of Account


Chart of Account atau yang sering kita kenal dengan Daftar Akun atau Daftar Perkiraan atau  Daftar Rekening merupakan daftar yang tersusun dalam struktur tertentu yang terdiri dalam rangkaian kode dan nama akun. Berikut penjelasan lebih lanjut mengenai chart of accountuntuk perusahaan dagang.

Contoh Chart Of Account


NomorAkun *NamaAkun
1-10001 Cash
1-10002 Bank Account
1-10100 Account Receivable
1-10200 Inventory
1-10300 Other Receivables
1-10301 Receivables Shareholders
1-10302 Employee Receivables
1-10400 Undeposited Funds
1-10401 Other current assets
1-10402 Prepaid expenses
1-10403 Advances
1-10500 VAT In
1-10501 Prepaid Income Tax - PPh 22
1-10502 Prepaid Income Tax - PPh 23
1-10503 Prepaid Income Tax - PPh 25
1-10700 Fixed Assets - Land
1-10701 Fixed Assets - Building
1-10702 Fixed Assets - Building Improvements
1-10703 Fixed Assets - Vehicles
1-10704 Fixed Assets - Machinery & Equipment
1-10705 Fixed Assets - Office Equipment
1-10706 Fixed Assets - Leased Asset
1-10707 Intangible Assets
1-10751 Accumulated Depreciation - Building
1-10752 Accumulated Depreciation - Building Improvements
1-10753 Accumulated Depreciation - Vehicles
1-10754 Accumulated Depreciation - Machinery & Equipment
1-10755 Accumulated Depreciation - Office Equipment
1-10756 Accumulated Depreciation - Leased Asset
1-10757 Accumulated Amortization
1-10800 Investments
2-20100 Trade Payable
2-20200 Other Payables
2-20201 Salaries Payable
2-20202 Dividends Payable
2-20203 Unearned Revenue
2-20204 Payable - Others
2-20301 Accrued Utilities
2-20302 Accrued Interest
2-20399 Other Accrued Expenses
2-20400 Bank Loans
2-20500 VAT Out
2-20501 Tax Payable - PPh 21
2-20502 Tax Payable - PPh 22
2-20503 Tax Payable - PPh 23
2-20504 Tax Payable - PPh 29
2-20599 Other Taxes Payable
2-20600 Loan from Shareholders
2-20601 Other Current Liabilities
2-20700 Employee Benefit Liabilities
3-30000 Paid In Capital
3-30001 Additional Paid In Capital
3-30100 Retained Earnings
3-30200 Dividends
3-30300 Other Comprehensive Income
3-30999 Opening Balance Equity
4-40000 Revenues
4-40100 Sales Discount
4-40200 Sales Return
5-50000 Cost of Sales
5-50100 Purchase Discounts
5-50200 Purchase Return
5-50300 Shipping/Freight & Delivery
5-50400 Import Charges
5-50500 Cost of Production
6-60000 Selling Expenses
6-60001 Advertising & Promotion
6-60002 Commission & Fees
6-60003 Fuel, Toll and Parking - Sales
6-60004 Travelling - Sales
6-60005 Communication - Sales
6-60006 Other Marketing
6-60100 General & Administrative Expenses
6-60101 Salaries
6-60102 Wages
6-60103 Meals and Transport
6-60104 Overtime
6-60105 Medical
6-60106 THR and Bonus
6-60107 Jamsostek
6-60108 Incentive
6-60109 Severance
6-60110 Other Benefit and Allowances
6-60200 Donations
6-60201 Entertainment
6-60202 Fuel, Toll and Parking - General
6-60203 Repair and Maintenance
6-60204 Travelling - General
6-60205 Meals
6-60206 Communication - General
6-60207 Dues & Subscription
6-60208 Insurance
6-60209 Legal & Professional Fees
6-60210 Employee Benefit Expense
6-60211 Utilities Expense
6-60212 Training & Developments
6-60213 Bad Debt Expense
6-60214 Taxes and Licenses
6-60215 Penalties
6-60300 Office Expense
6-60301 Stationery & Printing
6-60302 Stamp & Duty
6-60303 Securities and Cleaning
6-60304 Supplies and Materials
6-60305 Subcontractors
6-60400 Rental Expense - Building
6-60401 Rental Expense - Vehicle
6-60402 Rental Expense - Operating Lease
6-60403 Rental Expense - Others
6-60500 Depreciation - Building
6-60501 Depreciation - Building Improvements
6-60502 Depreciation - Vehicle
6-60503 Depreciation - Machinery & Equipment
6-60504 Depreciation - Office Equipment
6-60599 Depreciation - Leased Asset
6-60216 Waste Goods Expense
6-60218 Office Operating
7-70000 Interest Income - Bank
7-70001 Interest Income - Time deposit
7-70099 Other Income
8-80000 Interest Expense
8-80001 Provision
8-80002 (Gain)/Loss on Disposal of Fixed Assets
8-80100 Inventory Adjustments
8-80999 Other Miscellaneous Expense
9-90000 Income Taxes - Current
9-90001 Income Taxes - Deferred

Kode diatas hanya ilustrasi yang dapat kamu modifikasi sesuai kebutuhan perusahaan kamu.

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Belajar Chart Of Account Reviewed by FR Consultant Indonesia on July 24, 2018 Rating: 5 Kelas Pembukuan dan Pajak - 04  Chart of account jiwa dari pembukuan. Belajar Chart Of Account

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