Nama Akun Neraca Saldo

NERACA  SALDO AKUN DALAM BAHASA INGGRIS DAN BAHASA INDONESIA

KODE AKUN	NAMA AKUN	Nama Akun Dalam Bahasa Indonesia
1-1100	Cash in bank	Kas Di Bank
1-1200	Petty cash	Kas Kecil
1-1300	Account receivable	Piutang Dagang
1-1400	allowance for doubtfull debt	Cadangan Piutang tak tertagih
1-1500	Merchandise inventory	Persediaan barang dagang
1-1600	Store supplies	Perlengkapan Toko
1-1700	Prepaid insurance	Asuransi Di bayar di Muka
1-1800	Prepaid rent	Sewa Di bayar Di Muka
1-1900	Prepaid tax	Pajak Di bayar Dimuka
1-1910	PPN Income	PPN Penghasilan
1-1920	Prepaid PPN	Prabayar PPN
1-2100	Equipment at cost	Peralatan
1-2110	Equipment accum debt	Acumulasi Peralatan
2-1100	Accounts payable	Hutang Lancar
2-1200	Expense payable	Beban Hutang
2-1300	Income tax payable	Hutang Pajak Penghasilan
2-1400	PPN payable	PPN terhutang
2-1500	Devidend payable	Hutang divenden
2-1600	PPN outcome	PPN Hasil
2-2100	Bank Permata loan	Pinjaman Bank permata
3-1100	Mr.ADI,Capital	Modal
3-1200	Mr.ADI, Drawing	Prive
4-1100	Sales	Penjualan
4-1300	Sales retur	Retur Penjualan
5-1100	Purchases	Pembelian
5-1200	Purchases Retur	Retur Pembelian
5-1200	Freight paid	Ongkos Angkut
6-1000	Advertaising expense	Biaya Iklan
6-1100	Telp and electricity expense	Biaya Telp. Dan Listrik
6-1200	Store supplies expense	Beban Perlengkapan Toko
6-1300	Bad debt expense	Beban Utang
6-1400	Depreciation expense	Biaya Penyusutan
6-1500	Insurance expense	Beban Asuransi
6-1600	Rent expense	Beban Sewa
6-1700	Wages and salaries expense	Upah Dan Gajih
6-1800	Other operating expense	Beban Lain-Lain
7-1100	Interest revenue	Pendapatan Bunga
8-1100	Interest expense	Beban Bunga
8-1200	Bank service charge	Beban Administrasi Bank

Cara Memasukannya

KODE AKUN	NAMA AKUN	AKUN INI BERTAMBAH DI
1-1100	Cash in bank	Debit
1-1200	Petty cash	Debit
1-1300	Account receivable	Debit
1-1400	allowance for doubtfull debt		Kredit
1-1500	Merchandise inventory	Debit
1-1600	Store supplies	Debit
1-1700	Prepaid insurance	Debit
1-1800	Prepaid rent	Debit
1-1900	Prepaid tax	Debit
1-1910	PPN Income		Kredit
1-1920	Prepaid PPN	Debit
1-2100	Equipment at cost	Debit
1-2110	Equipment accum debt		Kredit
2-1100	Accounts payable		Kredit
2-1200	Expense payable	Debit
2-1300	Income tax payable		Kredit
2-1400	PPN payable		Kredit
2-1500	Devidend payable		Kredit
2-1600	PPN outcome	Debit
2-2100	Bank “X” loan		Kredit
3-1100	Capital stock		Kredit
3-1200	Devidend	Debit
4-1100	Sales		Kredit
4-1300	Sales retrun	Debit
5-1100	Cost of good sold	Debit
5-1200	Freight paid	Debit
6-1000	Advertaising expense	Debit
6-1100	Telp and electricity expense	Debit
6-1200	Store supplies expense	Debit
6-1300	Bad debt expense	Debit
6-1400	Depreciation expense	Debit
6-1500	Insurance expense	Debit
6-1600	Rent expense	Debit
6-1700	Wages and salaries expense	Debit
6-1800	Other operating expense	Debit
7-1100	Interest revenue		Kredit
8-1100	Interest expense	Debit
8-1200	Bank service charge	Debit