AKUN-AKUN dalam AKUNTANSI

Akun-akun yang termasuk harta/aktiva ( asset )

1.       Aktiva Lancar ( Current Assets)

o   KAS (CASH IN BANK )

o   KAS KECIL ( PETTY CASH )

o   PIUTANG DAGANG ( ACCOUNTS RECEIVABLE )

o   CADANGAN KERUGIAN PIUTANG ( ALLOWANCE FOR DOUBTFUL DEBT )

o   PERSEDIAAN BARANG DAGANG ( MERCHANDISE INVENTORY )

o   PERLENGKAPAN ( STORE SUPPLIES )

o   ASURANSI DIBAYAR DIMUKA ( PREPAID INSURANCE )

o   SEWA DIBAYAR DIMUKA ( PREPAID RENT )

o   UANG MUKA PPh ( PREPAID TAX )

o   PPN MASUKAN ( PPN INCOME )

o   PIUTANG PPN ( PREPAID PPN )

2.       Aktiva Tetap ( Fixed Assets )

o   TANAH ( LAND )

o   GEDUNG ( BUILDING AT COST )

o   AKUMULASI PENYUSUTAN GEDUNG ( BUILDING ACCUMULATED DEPRECIATION )

o   KENDARAAN ( VEHICLE AT COST )

o   AKUMULASI PENYUSUTAN KENDARAAN ( VEHICLE ACCUMULATED DEPRECIATION )

o   PERALATAN ( EQUIPMENT AT COST )

o   AKUMULASI PENYUSUTAN PERALATAN ( EQUIPMENT ACCUMULATED DEPRECIATION )

Akun-akun yang termasuk Utang ( Liability )

1.       Hutang Jangka Pendek ( Current Liabilities )

•  UTANG DAGANG ( ACCOUNTS PAYABLE )

•  UTANG BEBAN ( EXPENSE PAYABLE )

•  UTANG PAJAK PENGHASILAN ( INCOME TAX PAYABLE )

•  UTANG PPN ( PPN PAYABLE )

•  PPN KELUARAN ( PPN OUTCOME )

•  UTANG DIVIDEN ( DEVIDEND PAYABLE )

2.       Hutang Jangka Panjang ( Long Term Liabilities )

•  UTANG JANGKA PANJANG ( BANK LOAN )

Akun-akun yang termasuk Modal ( Equity)

♥  MODAL SAHAM ( CAPITAL STOCK )

♥  LABA DITAHAN ( RETAINED EARNING )

♥  DIVIDEN ( DIVIDEND )

♥  IKHTISAR LABA RUGI ( INCOME SUMMARY )

Akun-aku yang termasuk Pendapatan ( Revenue )

◙  PENJUALAN ( SALES )

◙  BEBAN ANGKUT PENJUALAN ( FREIGHT COLLECTED )

◙  DENDA LAMBAT BAYAR ( LATE FEE COLLECTED )

◙  POTONGAN PENJUALAN ( SALES DISCOUNT )

Akun-akun yang termasuk Harga Pokok Penjualan ( Cost of Goods Sold )

► HARGA POKOK PENJUALAN ( COST OF GOODS SOLD )

► BEBAN AN ANGKUT PEMBELIAN ( FREIGHT PAID )

Akun-akun yang termasuk Beban ( expense )

◄  BEBAN IKLAN ( ADVERTISING EXPENSE )

◄  BEBAN TELEPHONE & LISTRUK ( TELEPHON & ELECTRICITY EXPENSE )

◄  BEBAN PERLENGKAPAN TOKO ( STORE SUPPLIES EXPENSE )

◄  BEBAN KERUGIAN PIUTANG ( BAD DEBT EXPENSE )

◄  BEBAN PENYUSUTAN AKTIVA TETAP ( DEPRECIATION EXPENSE )

◄  BEBAN ASURANSI (INSURANCE EXPENSE )

◄  BEBAN SEWA ( RENT EXPENSE )

◄  BEBAN GAJI & UPAH ( WAGES & SALARIES EXPENSE )

◄  BEBAN OPERASI LAINNYA ( OTHER OPERATING EXPENSE )

◄  BEBAN DENDA ( LATE FEE EXPENSE )

◄  BEBAN REPARASI ( MAINTENANCE & REPAIR EXPENSE )

Akun-akun Pendapatan lain-lain ( other revenue )

◊         PENDAPATAN BUNGA ( INTEREST INCOME )

◊         PENDAPATAN DEVIDEN ( DEVIDEN INCOME )

Akun-akun Beban lainnya (other expenses )

♣       BEBAN BUNGA ( INTEREST EXPENSE )

♣       BEBAN ADMINISTRASI BANK ( BANK SERVICE CHARGE )

♣       BEBAN PAJAK PENGHASILAN ( INCOME TAX EXPENSE )

♣       LABA RUGI PENJUALAN KENDARAAN ( GAIN/ LOSS SALES VEHICLE )