PENGGOLONGAN AKUN X2 by Rosyeline Nesac Djuarsa

Aktiva Lancar

rosyelinenesacdjuarsa — 2025-09-02 02:45:21 UTC

• Perlengkapan kantor (Office supplies)

• Perlengkapan toko (Store supplies)

• Perlengkapan (Supplies)

• Beban dibayar dimuka (Prepaid expenses)

• Sewa dibayar dimuka (Prepaid rent)

• Iklan dibayar dimuka (Prepaid advertising)

• Asuransi dibayar dimuka (Prepaid insurance)

• Pajak dibayar dimuka (Prepaid tax)

• Kas di tangan (Cash on hand)

• Kas di bank (Cash in bank)

• Kas kecil (Petty cash)

• Surat-surat berharga (Marketable securities)

• Wesel tagih (Notes receivable)

• Piutang dagang / Piutang usaha (Accounts receivable)

• Persediaan barang dagang (Merchandise inventory)

• Penyisihan piutang tak tertagih (Allowance for doubtful account – kontra aset)

• Deposito berjangka (Time deposit)

• Piutang bunga (Interest receivable)

• Piutang lain-lain (Other receivable)

Aktiva Tetap

rosyelinenesacdjuarsa — 2025-09-02 02:45:31 UTC

Tanah (land)

Gedung (building)

Peralatan (equipment)

Mesin (machine)

Kendaraan (vehicles)

Aktiva Tetap tidak berwujud

rosyelinenesacdjuarsa — 2025-09-02 02:45:43 UTC

Hak cipta (copy rights)

Hak merek (trade marks)

Hak paten (patent rights)

Hak sewa pakai (leasing rights)

Waralaba (franchise rights)

Utang lancar

rosyelinenesacdjuarsa — 2025-09-02 02:45:51 UTC

Utang dagang (Accounts payable)

Utang gaji (Accrued wages)

Utang pajak (Taxes payable)

Utang bunga (Interest payable)

Utang usaha (accounts payable)

Pendapatan diterima dimuka (unearned revenues)

Biaya yang masih harus dibayar (accrued expense)

Hutang dagang

Hutang usaha (accounts payable)

Hutang wesel (notes payable)

Utang jangka panjang

rosyelinenesacdjuarsa — 2025-09-02 02:45:59 UTC

Utang hipotek (Mortgage payable)

Utang obligasi (Bonds payable)

Utang bank(Bank Loans)

Beban Operasional

rosyelinenesacdjuarsa — 2025-09-02 02:46:09 UTC

Beban Iklan (advertising expenses)

Beban perlengkapan (supplies expenses)

Beban perlengkapan toko (store supplies expenses)

Beban perlengkapan kantor (office supplies expenses)

Akum penyusutan mesin (accumulated depreciation machine)

Akum penyusutan kendaraan (accumulated depreciation vehicle)

Kendaraan pengiriman (delivery equipment)

Biaya pajak penghasilan

Biaya kerugian selisih kurs harga

Beban penyusutan (depreciation expenses)

Akum penyusutan peralatan (accumulated depreciation equipment)

Beban piutang tak tertagih (bad debt expenses)

Beban angkut pembelian (freight in)

Beban Non Operasional

rosyelinenesacdjuarsa — 2025-09-02 02:46:19 UTC

Beban bukan usaha (non operating expenses)

Biaya kerugian bencana alam

Beban kerugian atas penjualan harta

Biaya sumbangan

Biaya administrasi bank.

Biaya sewa yang dibayarkan pihak ketiga.

2025-09-02 03:37:19 UTC

Pendapatan (revenue/income)

Pendapatan usaha (operating revenue)

Pendapatan di luar usaha (non operating revenue)

Pendapatan bunga (interest income)

Pendapatan lain-lain (other income)

Penjualan bersih (net sales)

Penjualan kotor (gross sales)

Potongan pembelian (purchases discount)

Keuntungan dari penjualan aktiva tetap (gain on sale of fixed assets)

2025-09-02 03:38:30 UTC

Modal Tn. A (Mr. A, Capital)

Prive Tn. A (Mr. A, Drawing)

Modal saham (Common stock)