Chart Of Account

Nama Dan Nomor Akun Dalam Perusahaan Jasa

Kode Akun	Perkiraan Akun	Kode Akun	Perkiraan Akun
1.	Assets	5.	Expenses
1.1.	Current Assets	5.1.1	Salaries Expenses
1.1.1.	Cash	5.1.2.	Insurance Expenses
1.1.2.	Account Receivable	5.1.3.	Supplies Expenses
1.1.3.	Interest Receivable	5.1.4.	Rent Expenses
1.1.4.	Supplies	5.1.5.	Advertising Expenses
1.1.5.	Prepaid Rent	5.1.6.	Utilities Expenses
1.1.6.	Prepaid Advertising	5.1.7.	Depre. Equipment Expenses
1.2.	Fixed Assets	5.1.8.	Depre. Vehicle Expenses
1.2.1.	Equipment	5.1.9.	Depre. Building Expenses
1.2.2.	Acc. Depre. Equipment	5.2.0.	Interest Expenses
1.2.3.	Vehicle	5.2.1.	Tax Expenses
1.2.4.	Acc. Depre. Vehicle
1.2.5	Building
1.2.6.	Acc. Depre. Building
1.2.7.	Land
2.	Liabilities
2.1.1.	Current Liabilities
2.1.2.	Account Payable
2.1.3.	Salaries Payable
2.1.4.	Interest Payable
2.1.5.	Tax Payable
2.1.6.	Uneraened Revenues
2.2.	Long Term Liabilities
2.2.1	Bond Payable
3.	Owner’s Equity
3.1.1	Capital
3.2.2	Prive
4.	Revenue
4.1.1	Fees Earned
4.1.2	Interest Income
4.1.3	Other Income

Nama Dan Nomor Akun Dalam Perusahaan Dagang

Kode Akun	Perkiraan Akun	Kode Akun	Perkiraan Akun
1.	Assets	5.1.4	Purchase Discount
1.1.	Current Assets	6.	Expenses
1.1.1	Cash	6.1.1	Sales Expenses
1.1.2	Account Receivable	6.1.2	Advertising Expense
1.1.3	Merchandise Inventory	6.1.3	Sales Salaries Expense
1.1.4	Supplies	6.1.4	Store Supplies Expense
1.1.5	Prepaid Rent	6.1.4	Depre. Store Equipment Expense
1.1.6	Prepaid Advertising	6.1.5	Freight Out
1.2.	Fixed Assets	6.2	Adm. & General Expenses
1.2.1	Equipment	6.2.1	Office Salaries Expenses
1.2.2	Acc. Depre. Equipment	6.2.2	Office Supplies Expense
1.2.3	Vehicle	6.2.3	Rent Expense
1.2.4	Acc. Depre. Vehicle	6.2.4	Interest Expense
2.	Liabilities	6.2.5	Depre. Vehicle Expense
2.1.1.	Current Liabilities
2.1.2.	Account Payable
2.1.3.	Salaries Payable
2.1.4.	Notes Payable
2.1.5	Tax Payable
2.2.	Long Term Liabilities
2.2.1	Bond Payable
3.	Owner’s Equity
3.1.1	Capital
3.2.2	Prive
4.	Sales
4.1.1	Sales
4.1.2	Sales Return and Allowance
4.1.3	Sales Discounts
5.	Purchase
5.1.1	Purchase
5.1.2	Freight In
5.1.3	Purchase Returns and Allowance

Nama Dan Nomor Akun Dalam Perusahaan Manufaktur

Kode Akun	Perkiraan Akun	Kode Akun	Perkiraan Akun
1.	Assets	3.1.2.	Prive
1.1.	Current Assets	4.	Sales
1.1.1.	Cash	4.1.1.	Sales
1.1.2.	Account Receivable	4.1.2.	Sales Returns and Allowances
1.1.3.	Allowances for Doubtful	4.1.3.	Sales Discounts
1.1.4.	Notes Receivable	5.	Purchase
1.1.5.	Revenue Receivable	5.1.1	Purchase
1.1.6.	Raw Material Inventory	5.1.2	Freight In
1.1.7.	Work In Process Inventory	5.1.3	Purchase Returns and Allowances
1.1.8.	Finished Goods Inventory	5.1.4.	Purchase Discounts
1.1.9.	Helper Inventory	6.	Expenses
1.1.10.	Supplies	6.1.	Sales Expenses
1.1.11.	Prepaid Expenses	6.1.1	Advertising Expense
1.2.	Fixed Assets	6.1.2.	Sales Salaries Expense
1.2.1.	Equipment	6.1.3.	Store Supplies Expense
1.2.2.	Acc. Depre. Equipment	6.1.4.	Depre. Store Equipment Expense
1.2.3.	Vehicle	6.1.5.	Freight out
1.2.4.	Acc. Depre. Vehicle	6.1.6.	Dll
1.2.5.	Machine	6.2.	Adm. & General Expenses
1.2.6.	Acc. Depre. Machine	6.2.1.	Office Salaries Expense
1.2.7.	Building	6.2.2.	Office Supplies Expense
1.2.8.	Acc. Depre. Building	6.2.3.	Depre. Office Equipment Expense
1.2.9.	Land	6.2.4.	Rent Expense
2.	Liabilities	6.2.5.	Insurance Expense
2.1.	Current Liabilities	6.2.6.	Depre. Building Expense
2.1.1.	Account Payable	6.2.7.	Depre. Vehicle Expense
2.1.2.	Notes Payable	6.2.8.	Dll
2.1.3	Expenses Payable	7.	Other
2.1.4	Unearned Revenues	7.1	Other Revenue
2.2.	Long Term Liabikities	7.1.1.	Semua pend. diluar usaha
2.2.1	Bank Loan	7.2.	Other Expenses
3.	Owner’s Equity	7.2.1	Semua biaya diluar usaha
3.1.1	Capital	7.3.1	Income Tax