PENCATATAN TRANSAKSI DIDALAM JURNAL



SERI 22 : NAMA – NAMA ATAU ISTILAH – ISTILAH AKUN AKTIVA, KEWAJIBAN, MODAL
AKTIVA (ASSET)
AKTIVA LANCAR (CURRENT ASSETS) :
Kas di bank (cash in bank)
Kas Kecil (Petty Cash)
Piutang Dagang ( Account Receivable)
Persediaan (inventory)
Perlengkapan kantor (office supplies)
Perlengkapan toko (store supplies)
Asuransi Dibayar dimuka (Prepaid Insurance)
Sewa dibayar dimuka (Prepaid Rent)
Uang muka Pajak (Prepaid tax)
PPN Masukan (PPN Income)
Piutang PPN (Prepaid PPN)
AKTIVA TETAP (FIXED ASSETS)
Peralatan (Equipment at cost)
Akumulasi Penyusutan Peralatan (equipment accum debt)
KEWAJIBAN LANCAR (CURRENT LIABILITIES)
Hutang dagang (account payable)
Hutang Biaya (expense payable)
Hutang pajak (income tax payable)
Hutang PPN (PPN payable)
PPN Keluaran (PPN Outcome)
Hutang deviden (Deviden Payable)
HUTANG JANGKA PANJANG (LONG TERM LIABILITIES)
Hutang Jangka Panjang (Bank loan)
MODAL (EQUITY)
Capital stock (Modal saham)
Deviden (Devident)
Laba Ditahan (Retained earning)



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