Belajar Chart Of Account

Kelas Pembukuan dan Pajak - 04 

Chart of account jiwa dari pembukuan.

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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