Transaksi-Transaksi Akuntansi

Transaksi-Transaksi Akuntansi
HARTA (ASSETS): 1 (D)
Harta Lancar (Current Assets)
1.1. Kas (Cash)
1.2. Piutang Dagang (Account Receivable)
1.3. Perlengkapan (Supplies)
1.4. Persediaan (Inventory)
1.5. Asuransi dibayar dimuka (Prepaid Insurance)
1.6. Sewa dibayar dimuka (Prepaid Rent)
Harta Tetap (Fixed Assets): harta yang tahan lama
1.7. Gedung (Building)
1.8. Tanah (Land)
1.9. Mesin (Machinery)
1.10. Peralatan (Equipment)
1.11. Kendaraan (Automobile)
1.12. Akumulasi Penyusutan Gedung (Accumulated Depreciation of Building) (K)
1.13. Akumulasi Penyusutan Peralatan (Accumulated Depreciation of Equipment) (K)
UTANG DAGANG (LIABILITIES): 2 (K)
Utang Jangka Pendek (Short Term Payables)
2.1. Utang Dagang (Account Payable)
2.2. Utang Bunga (Interest Payable)
2.3. Utang Sewa (Rent Payable)
2.4. Utang Gaji (Salaries Payable)
2.5. Asuransi diterima dimuka (Unearned Insurance)
2.6. Sewa diterima dimuka (Uneared Rent)
Utang Jangka Panjang (Long Term Payable)
2.7. Utang Obligasi (Bond Payable)
2.8. Utang Hipotik (Mortage Payable)
MODAL (EQUITY): 3 (K)
3.1. Modal Neneng (Neneng's Equity)
3.2. Modal Saham (Capital Stock)
3.3. Pengambilan Pribadi (Prive) (D)
3.4. Laba yang dibagikan (Deviden) (D)
3.5. Laba yang ditahan (Retained Earning)
PENDAPATAN (INCOME/REVENUE): 4 (K)
4.1. Penjualan (Sales)
4.2. Pendapatan Jasa (Fees Earned/ Honorarium)
BEBAN (EXPENSE): 5 (D)
5.1. Beban Sewa (Rent Expense)
5.2. Beban Asuransi (insurance Expense)
5.3. Beban Gaji (Salaries Expense)
5.5. Beban Upah (Wages Expense)
5.6. Beban Perlengkapan (Supplies Expense)
5.7. Beban Bunga (Interest Expense)
5.8. Beban Listrik , Telepon, Air (Utilities Expense)
5.9. Beban Iklan (Advertising Expense)
5.10. Beban Angkut (Transportation Expense)
5.11. Beban Lain-Lain/ Serba-Serbi/ Macam-Macam (Miscelleneous Expense)