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NO.

AK Nama Akun Header Tipe Akun


UN
1- AKTIVA HEADER ASSET
0000
1- AKTIVA LANCAR HEADER ASSET
1000
1-1100 Kas Bank Detail Bank
1-1200 Kas Kecil Detail Bank
1-2100 Piutang Dagang Detail Account
Receivable
1-2110 Cadangan Kerugian Piutang Detail Account
Receivable
1-2111 Persediaan Bahan Baku Detail Other Current
Asset
1-2112 Persediaan Bahan Pembantu Detail Other Current
Asset
1-2113 Pesediaan Barang Dalam Proses Detail Other Current
Asset
1-2114 Persediaan Barang Jadi Detail Other Current
Asset
1-2200 Asuransi Dibayar Dimuka Detail Other Current
Asset
1-2210 Pajak Dibayar Dimuka Detail Other Current
Asset
1-2220 Iklan Dibayar Dimuka Detail Other Current
Asset
1-2230 PPN Masukan Detail Other Current
Asset
1-3000 Perlengkapak Kantor Detail Other Current
Asset
1- AKTIVA TETAP HEADER ASSETS
4000
1-4100 Peralatan Pabrik Detail Fixed Assets
1-4110 Akum.Penyust.Peralatan Pabrik Detail Fixed Assets
1-4200 Gedung Pabrik Detail Fixed Assets
1-4210 Akum.Penyust.Gedung Pabrik Detail Fixed Assets
1-4300 Mesin Pabrik Detail Fixed Assets
1-4310 Akum.Penyust.Mesin Pabrik Detail Fixed Assets
2- KEWAJIBAN HEADER LIABILITY
0000
2- UTANG JANGKA PENDEK HEADER LIABILITY
1000
2-1100 Utang Dagang Detail Other Current
Liability
2-1110 Utang Pajak Detail Other Current
Liability
2-1120 Utang PPN Detail Other Current
Liability
2-1130 PPN Keluaran Detail Other Current
Liability
2-1200 Utang Gaji dan Upah Detail Other Current
Liability
2- UTANG JANGKA PANJANG HEADER LIABILITY
2000
2-2100 Utang Bank Mandiri Detail Long Term
Liability
3- EKUITAS HEADER EQUITY
0000
3-1000 Modal Saham Detail Equity
3-2000 Devidend Detail Equity
4-000 PENDAPATAN USAHA HEADER INCOME
4-1000 Penjualan Barang Jadi Detail Income
4-1200 Retur Penjualan Detail Income
4-1300 Potongan Penjualan Detail Income
5- HARGA POKOK PENJUALAN HEADER COST OF SALE
0000
5-1000 Harga Pokok Penjualan Detail Cost of Sale
5-1100 Biaya Angkut Pembelian Detail Cost of Sale
5-1200 Potongan Pembelian Detail Cost of Sale
5-1300 Biaya Overhead Pabrik Detail Cost of Sale
6- BEBAN-BEBAN HEADER EXPENSE
0000
6-1100 B.Gaji Karyawan Detail Expense
Bag.Adm/Penjualan
6-1200 B.Asuransi Detail Expense
6-1300 B.Perlengkapan Detail Expense
6-1400 B.Iklan Detail Expense
6-1500 B.Listrik dan Telp Detail Expense
6-1600 B.Kerugian Piutang Detail Expense
6-1700 B.Usaha Lainnya Detail Expense
8- PENDAPATAN DILUAR USAHA HEADER OTHER INCOME
0000
8-1100 Pendapatan Bunga Detail Other Income
8-1200 Pungutan Transport Penjualan Detail Other Income
8-3000 Pendapatan Denda Detail Other Income
9- BEBAN DILUAR USAHA HEADER OTHER
0000 EXPENSE
9-1000 B.Administrasi Bank Detail Other Expense
9-1100 B.Denda Pembayaran Detail Other Expense
9-1200 B.Bunga Detail Other Expense
9-1300 B.Pajak Penghasilan Detail Other Expense