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Nama Dan Nomor Akun Dalam Perusahaan Jasa

Kode Akun	Perkiraan Akun	Account Code	Account Titles
110	Harta lancar	110	Current Assets
111	Kas	111	Cash
112	Piutang usaha	112	Account Receivable
113	Perlengkapan	113	Suplies
114	Surat-Surat berharga	114	Marketable Securities
115	Iklan dibayar dimuka	115	Prepaid Advertising
116	Sewa dibayar dimuka	116	Prepaid Rent
120	Harta tetap	120	Fixed Assets
121	Tanah	121	Land
122	Peralatan	122	Equipment
123	Akumulasi penyusutan peralatan	123	Acumulated depreciation of equipment
124	Gedung	124	Building
125	Akumulasi penyusutan gedung	125	Acumulated depreciation of building
130	Investasi jangka panjang	130	Long Term Investment
131	Investasi dalam saham	131	Investment In Common Stock
132	Investasi dalam obligasi	132	Investment In Bond
140	Harta tidak berwujud	140	Intangible Fixed Assets
141	Nama baik	141	Goodwill
142	Hak paten	142	Patent
143	Hak cipta	143	Copyright
144	Hak merek	144	Brand rights
200	Utang	200	Liabilities
210	Utang jangka pendek/lancer	210	Current Liabilities
211	Utang usaha	211	Account Payable
212	Utang gaji	212	Salaries Payable
213	Utang pajak	213	Tax Payable
214	Utang bunga	214	Interest Payable
215	Asuransi diterima dimuka	215	Prepaid Insurance
216	Sewa diterima dimuka	216	Prepaid Rent
220	Utang jangka panjang	220	Long term liabilities
221	Utang obligasi	221	Bond Payable
222	Utang hipotik	222	Mortgage Payable
300	Modal	300	Equity
311	Modal pemilik	311	Owners’s equity
312	Prive pemilik	312	Prive
400	Pendapatan	400	Revenue
411	Pendapatan jasa/usaha	411	Fees income
412	Pendapatan lain-lain	412	Other Income
500	Beban-beban	500	Expense
511	Beban gaji	511	Salaries expense
512	Beban air, listrik, dan telepon	512	Telephone & Electeicity Expense
513	Beban pajak	513	Tax expense
514	Beban bunga	514	Interest Expense

Nama Dan Nomor Akun Dalam Perusahaan Dagang

Kode Akun	Perkiraan Akun	Account Code	Account Titles
101	Kas	101	Cash
102	Persediaan Barang Dagang	102	Merchandise Inventory
103	Piutang Usaha	103	Account Receivable
104	Penyisihan Piutang Usaha	104	Allowance For Doubtful Debt
105	Wesel Tagih	105	Notes Receivable
106	Perlengkapan	106	Suplies
107	Iklan Dibayar Dimuka	107	Prepaid Advertising
108	Sewa Dibayar Dimuka	108	Prepaid Rent
109	Asuransi Dibayar Dimuka	109	Prepaid Insurance
111	Peralatan	111	Equipment
112	Akumulasi Penyusutan Peralatan	112	Acumulated depreciation of equipment
113	Kendaraan	113	Motor Vehicle
114	Akumulasi Penyusutan Peralatanan Kendaraan	114	Acumulated depreciation of motor vehicle
115	Gedung	115	Building
116	Akumulasi Penyusutan Gedung	116	Acumulated depreciation of building
201	Utang Usaha/Dagang	201	Account Payable
202	Utang Wesel	202	Notes Payable
203	Utang Gaji	203	Salaries payable
204	Utang Pajak Penghasilan	204	Tax payable
205	Utang Hipotek	205	Mortgage Payable
206	Utang Obligasi	206	Bond Payable
300	Modal/Ekuitas	300	Equity
301	Prive	301	Prive
400	Penjualan	400	Sales
401	Retur Penjualan	401	Sales return
402	Potongan Penjualan	402	Sales Discount
500	Pembelian	500	Purchase
501	Beban Angkut Pembelian	501	Freight In
502	Potongan Pembelian	502	Purchase Discount
600	Beban Gaji Toko	600	Store Salaries Expense
601	Beban Gaji Kantor	601	Office Salaries Expense
602	Beban Sewa Gedung	602	Land expense of building
603	Beban Asuransi	603	Insurance expense
604	Beban Penyesuaian Piutang	604	Provision of receivable expense
605	Beban Perlengkapan Kantor	605	Office Supplies Expense
606	Beban Perlengkapan Toko	606	Supplies Expense
607	Beban Iklan	607	Advertising Expense
608	Beban Penyusutan Peralatan	608	Depreciation Expense Of Equipment
609	Beban Penyusutan Gedung	609	Depreciation Expense Of Building
610	Beban Bunga	610	Interest Expense
611	Beban Listrik Dan Telepon	611	Telephone & Electeicity Expense
612	Beban Administrasi Dan Umum	612	Administrative Expense
613	Beban Lain-Lain	613	Others expense