PD SEJAHTERA

NERACA LAJUR

NERACA SALDO AJP NSD RUGI LABA NERACA

KODE NAME AKUN NAME AKUN
DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
11110 PETTY CASH KAS KECIL
11120 CASH IN BANK KAS DI BANK
11130 MARKETABLE SECURITIES SURAT BERHARGA
11210 ACCOUNT RECEIVABLE PIUTANG DAGANG
11220 ALLOWANCE FOR UNCOLLECTILE ACCOUNT CADANGAN KERUGIAN PIUTANG
11230 EMPLOYEE RECEIVABLE PIUTANG KARYAWAN
11310 MERCHANDISE INVENTOR PERSEDIAAN BARANG DAGANGAN
11320 STORE SUPPLIES PERLENGKAPAN TOKO
11410 PREPAID RENT SEWA DIBAYAR DIMUKA
11420 PREPAID INSURANCE ASURANSI DIBAYAR DIMUKA
11430 VALUE ADDED TAX-IN PPN MASUKAN
12100 STOCK INVESMENT INVESTASI DALAM SAHAM
13100 LAND TANAH
13210 BUILDING GEDUNG
13220 ACCUMULATED DEPRECIATION BUILDING AKUMULASI PENYUSUTAN GEDUNG
13301 VEHICLE AT COST KENDARAAN
13302 ACCUMULATED DEPRECIATION VEHICLES AKUMULASI PENYUSUTAN KENDARAAN
13401 EQUIPMENT PERALATAN
13402 ACCUMULATED DEPRECIATION EQUIPMENT AKUMULASI PENUSUTAN PERALATAN
21110 CREDIT CARD HUTANG KARTU KREDIT
21210 ACCOUNT PAYABLE UTANG DAGANG
21211 ACCRUAD EXPENSE UTANG BIAYA
21212 INCOME TAX PAYABLE UTANG PPH
21213 VALUE ADDED TAXES-OUT PPN KELUARAN
22100 BANK BNI 46 LOAN UTANG BANK BNI
31000 COMMON STOCK MODAL SAHAM
31001 RETAINED EARNING LABA DITAHAN
31002 ASSITIONAL PAID IN CAPITAL SLISIH HARGA SAHAM
31003 DEVIDENT DEVIDEN
31004 INCOME SUMMARY IKHTISAR LABA RUGI
41100 SALES PENJUALAN BARANG DAGANGAN
42100 FREIGHT COLLECTED PENDAPATAN ANGKUTAN
42200 LATE FEE COLLECTED PENDAPATAN DENDA
42300 SALES DISCOUNT POTONGAN PENJUALAN
42400 SALES RETURNS RETUR PENJUALAN
51100 COST OF GOOD SOLD BEBAN POKOK PENJUALAN
52000 FREIGHT PAID BEBAN ANGKUT PEMBELIAN
53000 PURCHASE DISCOUNT POTONGAN PEMBELIAN
61100 WAGES & SALARIES BEBAN GAJI DAN UPAH
61200 ADVERTISING EXPENSES BEBAN IKLAN
61300 STORE PROMOTION EXPENSES BEBAN PROMOSI TOKO
61400 UTTILITY EXPENSE BEBAN LAIN LAIN
61500 WATER,TELEPON&ELECTICITY EXPENCSE BEBAN TELEPON,AIR DAN LISTRIK
62100 RENT EXPENSE BEBAN SEWA
62200 SUPPLIES EXPENSE BEBAN PERLENGKAPAN
62300 MAINTENANCE AND REPAIR EXPENSE BEBAN REPARASI DAN PEMELIHARAAN
62400 BAD DEPT EXPENSE BEBAN KERUGIAN PIUTANG
62500 DEPRECIATION EXPENSE-BUILDING BEBAN PENYUSUTAN GEDUNG
62600 DEPRECIATION EXPENSE-VIHICLES BEBAN PENYUSUTAN KENDARAAN
62700 DEPRECIATION EXPENSE-EQUIPMENT BEBAN PENYUSUTAN PERALATAN
62800 INSURANCE EXPENSE BEBAN ASURANSI
62900 LATE FEE EXPENSE BEBAN DENDA KETERLAMBATAN
81100 NTEREST INCOME PENDAPATAN BUNGA
81200 DEVIDEND INCOME PENDAPATAN DEPIDEN
81300 GAIN/LOSS ON SALES PLANT ASET LABA RUGI PENJUALAN ASET TETAP
81400 GAIN/LOSS ON SALES MARKETABLE SECURITIES LABA RUGI PENJUALAN SURAT BERHARGA
91100 INTEREST EXPENSE BEBAN BUNGA
91200 BANK SERVICE CHARGE BEBAN ADMINISTRASI BANK
92100 REALIZE GAIN ORR LOSS LABA RUGI TEREALISIR
92200 UNREALIZEGAIN OR LOSS LABA RUGI BELUM TEREALISIR
93100 INCOME TAX EXPENSE PAJAK PENGHASILAN BADAN
JUMLAH
LABA RUGI