Scribd
Upload
222 views3 pages

Revisi COA (Chart of Account)

This document contains a list of account codes organized into groups including assets, liabilities, equity, income, cost of sales, expenses, and other income/expenses. Assets include items like cash, accounts receivable, inventory, property, and prepaid expenses. Liabilities include accounts payable, taxes payable, salaries payable, and bank loans. Equity includes owner capital and earnings. Income comes from sales of products and services, while cost of sales relates to the costs of goods sold. Expenses are broken into general & administrative and marketing categories. Other accounts track interest, taxes, gains/losses.

Uploaded by

Simarfian jaya abadi
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
222 views3 pages

Revisi COA (Chart of Account)

This document contains a list of account codes organized into groups including assets, liabilities, equity, income, cost of sales, expenses, and other income/expenses. Assets include items like cash, accounts receivable, inventory, property, and prepaid expenses. Liabilities include accounts payable, taxes payable, salaries payable, and bank loans. Equity includes owner capital and earnings. Income comes from sales of products and services, while cost of sales relates to the costs of goods sold. Expenses are broken into general & administrative and marketing categories. Other accounts track interest, taxes, gains/losses.

Uploaded by

Simarfian jaya abadi
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 3

Account

Account Name Account Group


Code

1-0000 ASSETS Assets

1-1001 Cash On Hand Assets

1-1002 Bank Mandiri Assets

1-1003 Petty Cash Assets

1-1099 Undeposited Funds Assets


1-1201 Accounts Receivable Assets

1-1202 Allowance for Bad Debts Assets


1-1203 Employee Receivable Assets

1-1301 Merchandise of Inventory Assets

1-1302 Office Supplies Assets


1-1401 VAT In (Purchase Tax) Assets

1-1402 Prepaid Rent Assets

1-1403 Prepaid Insurance Assets

1-1404 Prepaid Tax Article 25 Assets

1-1405 Prepaid Tax Article 23 Assets


1-1901 Marketable Securities Assets

1-2000 FIXED ASSETS Fixed Asset

1-2100 Land Fixed Asset

1-2201 Building at Cost Value Fixed Asset


1-2202 Accum. Deprec. of Building Fixed Asset

1-2301 Meuble & Equipmment at Cost Fixed Asset

1-2302 Accum. Deprec. Meuble & Equip. Fixed Asset


1-2401 Vehicles at Cost Value Fixed Asset

1-2402 Accum. Deprec. of Vehicles Fixed Asset

2-0000 LIABILITY Liability


2-1101 Account Payable Liability

2-1201 VAT Out (Sales Tax Payable) Liability


2-1221 Tax Payable Article 21 Liability

2-1223 Tax Payable Article 23 Liability

2-1229 Tax Payable Article 29 Liability

2-1302 Salaries Payable Liability

2-1303 Electricity & Water Payable Liability

2-1304 Telephone & Internet Payable Liability


2-1399 Other Current Liability Liability

2-2100 Bank Danamon Payable (15 Years) Liability

3-0000 EQUITY Equity

3-0100 Owner Capital Equity

3-0200 Owner Withdrawal (Prive) Equity


3-0900 Current Year Earnings Equity
3-0999 Historical Balancing Equity

4-0000 INCOME Income


4-1000 Sales Product Income

4-2000 Service Fee Income

4-3000 Sales Discount Income


4-4000 Freight Collected Income

5-0000 COST OF SALES Cost Of Sales

5-1000 Cost of Sales Product Cost Of Sales

5-1202 Freight In Cost Of Sales


5-1203 Purchase Discount Cost Of Sales

6-0000 EXPENSES Expenses

6-1000 GENERAL & ADM ECXPENSE Expenses

6-1100 Insurance Expense Expenses

6-1200 Deprec. of Building Expense Expenses

6-1300 Deprec. of Meuble & Equipm. Expenses


6-1400 Salary of General & Adm Expens Expenses

6-1500 Electricity & Water Expense Expenses


6-1600 Office Supplies Expense Expenses

6-1700 Telephone & Internet Expense Expenses

6-1800 Bank Adm. Charge Expenses

6-1900 Other General & Adm Expense Expenses

6-2000 MARKETING EXPENSE Expenses

6-2100 Advertising Expense Expenses


6-2200 Deprec. Expense of Vehicles Expenses

6-2300 Freight Out Expenses

6-2400 Bad Debts Expense Expenses

6-2500 Rent Expense Expenses

6-2900 Other Marketing & Sales Exp. Expenses


8-0000 OTHER INCOME Other Income
8-1000 Interest Other Income

8-2000 Gain on Sale of Investment Other Income


8-3000 Other Miscellaneous Other Income

9-0000 OTHER EXPENSES Other Expenses

9-1000 Interest Expense Other Expenses


9-9999 Income Tax (Company) Other Expenses

You might also like