Contoh Bagan Akun / Chart of Account untuk Manufaktur


 

CURRENT ASSETS Balance Sheet
1101/01/0000 CASH AND CASH EQUIVALENT Balance Sheet
    1101/01/1100 CASH Balance Sheet
    1101/01/1200 BANK MANDIRI (RP) Balance Sheet
1101/02/0000 TRADE RECEIVABLES Balance Sheet
    1101/02/1100 TRADE RECEIVABLE – PT A Balance Sheet
    1101/02/1200 TRADE RECEIVABLE – PT B Balance Sheet
1101/03/0000 OTHER RECEIVABLES Balance Sheet
    1101/03/1100 EMPLOYEES RECEIVABLES Balance Sheet
    1101/03/1200 OTHERS Balance Sheet
      1101/03/1201 PT. C Balance Sheet
      1101/03/1202 PT. D Balance Sheet
      1101/03/1203 MR X Balance Sheet
1101/04/0000 PREPAID TAXES Balance Sheet
    1101/04/1100 INCOME TAX ART. 22 Balance Sheet
    1101/04/1200 INCOME TAX ART. 23 Balance Sheet
    1101/04/1300 INCOME TAX ART. 25 Balance Sheet
1101/05/0000 INVENTORIES Balance Sheet
    1101/05/1100 DIRECT MATERIAL Balance Sheet
    1101/05/1200 INDIRECT MATERIAL Balance Sheet
    1101/05/1300 CONSUMABLE TOOLS & GOODS Balance Sheet
    1101/05/1400 OTHER SUPPLIES Balance Sheet
    1101/05/1500 MAINTENANCE GOODS Balance Sheet
    1101/05/1600 WORK IN PROCESS Balance Sheet
    1101/05/1700 FINISHED GOOD Balance Sheet
1101/06/0000 ADVANCES Balance Sheet
    1101/06/1100 PURCHASE ADVANCES Balance Sheet
    1101/06/1200 OTHER ADVANCES Balance Sheet
1101/07/0000 PREPAID EXPENSES Balance Sheet
    1101/07/1100 INSURANCE Balance Sheet
    1101/07/1200 RENTAL Balance Sheet
    1101/07/1300 OTHERS Balance Sheet
1101/08/0000 OVERPAYMENT CORPORATE INCOME TAX Balance Sheet
FIXED   ASSETS Balance Sheet
1201/01/0000 FIXED ASSETS Balance Sheet
    1201/01/1100 LAND Balance Sheet
    1201/01/1200 BUILDING Balance Sheet
    1201/01/1300 MACHINERY Balance Sheet
    1201/01/1400 FACTORY EQUIPMENT Balance Sheet
    1201/01/1500 OFFICE EQUIPMENT Balance Sheet
    1201/01/1600 COMPUTER AND PRINTER Balance Sheet
    1201/01/1700 VEHICLE Balance Sheet
1201/02/0000 ACCUMULATED OF DEPRECIATION Balance Sheet
    1201/02/1100 ACCUMULATED OF DEPRECIATION –   BUILDING Balance Sheet
    1201/02/1200 ACCUMULATED OF DEPRECIATION – MACHINERY Balance Sheet
    1201/02/1300 ACCUMULATED OF DEPRECIATION –   FACTORY EQUIPMENT Balance Sheet
    1201/02/1400 ACCUMULATED OF DEPRECIATION –   OFFICE EQUIPMENT Balance Sheet
    1201/02/1500 ACCUMULATED OF DEPRECIATION – COMPUTER & PRINTER Balance Sheet
    1201/02/1600 ACCUMULATED OF DEPRECIATION –   VEHICLE Balance Sheet
OTHER   ASSETS Balance Sheet
1301/01/0000 ASSETS UNDER CONSTRUCTION Balance Sheet
    1301/01/1100 PROJECT BUILDING A Balance Sheet
    1301/01/9999 OTHER PROJECT Balance Sheet
CURRENT   LIABILITIES Balance Sheet
2101/01/0000 TRADE PAYABLES Balance Sheet
    2101/01/0001 PT SUPPLIER 1 Balance Sheet
    2101/01/0002 PT SUPPLIER 2 Balance Sheet
2101/02/0000 TAXES PAYABLE Balance Sheet
    2101/02/1100 INCOME TAX ART. 21 Balance Sheet
    2101/02/1200 INCOME TAX ART. 23 Balance Sheet
    2101/02/1300 VAT Balance Sheet
    2101/02/1400 INCOME TAX ART. 25 Balance Sheet
    2101/02/1500 BUILDING AND LAND TAX Balance Sheet
2101/03/0000 ACCRUED EXPENSES Balance Sheet
    2101/03/1100 ELECTRICITY, GASES, WATER, AND   TELEPHONE Balance Sheet
    2101/03/1300 INSURANCE Balance Sheet
    2101/03/1400 PENSION Balance Sheet
    2101/03/9999 OTHERS ACCRUED EXPENSES Balance Sheet
2101/04/0000 SHORT – TERM LOANS Balance Sheet
2101/05/0000 OTHER PAYABLES Balance Sheet
    2101/01/0209 PT KREDITUR 1 Balance Sheet
    2101/01/0210 PR KREDITUR 2 Balance Sheet
2101/06/0000 ACCRUED INTEREST EXPENSE Balance Sheet
LONG   TERM LIABILITIES Balance Sheet
2201/01/0000 LONG TERM LOANS Balance Sheet
2201/02/0000 EMPLOYEE BENEFITS OBLIGATION Balance Sheet
EQUITY Balance Sheet
3101/01/0000 CAPITAL STOCK Balance Sheet
3101/02/0000 RETAINED EARNINGS Balance Sheet
3101/03/0000 LAST YEAR PROFIT / (LOSS) Balance Sheet
REVENUE Income Statement
4101/00/0000 REVENUE Income Statement
COST   OF GOOD SOLD Income Statement
5101/00/0000 MANUFACTURE COST Income Statement
    5101/01/0000 OPENING – FINISHED GOOD Income Statement
    5101/02/0000 OPENING – WORK IN PROCESS Income Statement
    5101/03/0000 DIRECT COST Income Statement
      5101/03/1100 SUB AND CONSUMABLE MATERIAL COST Income Statement
        5101/03/1101 DIRECT MATERIAL USAGE Income Statement
        5101/03/1102 INDIRECT MATERIAL USAGE Income Statement
        5101/03/1103 CONSUMABLE TOOLS & GOODS   USAGE Income Statement
        5101/03/1104 OTHER SUPPLIES USAGE Income Statement
        5101/03/1105 MAINTENANCE GOODS USAGE Income Statement
        5101/03/1106 UNIFORM Income Statement
        5101/03/1107 WATER Income Statement
      5101/03/1200 DIRECT LABOR COST Income Statement
        5101/03/1201 BASIC SALARY Income Statement
        5101/03/1202 SEPARATION PAYMENT Income Statement
        5101/03/1203 POSITION ALLOWANCE Income Statement
        5101/03/1204 OTHER ALLOWANCE Income Statement
        5101/03/1205 MEAL ALLOWANCE Income Statement
        5101/03/1206 TRANSPORTATION ALLOWANCE Income Statement
        5101/03/1207 MEDICAL ALLOWANCE Income Statement
        5101/03/1208 ASTEK ALLOWANCE Income Statement
        5101/03/1209 OVERTIME Income Statement
        5101/03/1210 THR ALLOWANCE Income Statement
        5101/03/1211 ANNUAL INCENTIVE Income Statement
        5101/03/1212 TAX ALLOWANCE Income Statement
        5101/03/1213 DIRECT LABOR – SALARY Income Statement
    5101/04/0000 INDIRECT COST Income Statement
      5101/04/1100 INDIRECT LABOR COST Income Statement
        5101/04/1101 BASIC SALARY Income Statement
        5101/04/1102 SEPARATION PAYMENT Income Statement
        5101/04/1103 POSITION ALLOWANCE Income Statement
        5101/04/1104 OTHER ALLOWANCE Income Statement
        5101/04/1105 MEAL ALLOWANCE Income Statement
        5101/04/1106 TRANSPORTATION ALLOWANCE Income Statement
        5101/04/1107 MEDICAL ALLOWANCE Income Statement
        5101/04/1108 ASTEK ALLOWANCE Income Statement
        5101/04/1109 OVERTIME Income Statement
        5101/04/1110 THR ALLOWANCE Income Statement
        5101/04/1111 YEAR END INCENTIVE Income Statement
        5101/04/1112 TAX ALLOWANCE Income Statement
        5101/04/1113 INDIRECT LABOR – SALARY Income Statement
      5101/04/1200 OUTSOURCING FEE Income Statement
      5101/04/1300 MAINTENANCE Income Statement
      5101/04/1400 FACTORY MAINTENANCE Income Statement
      5101/04/1500 ELECTRICITY Income Statement
      5101/04/1600 INSURANCE Income Statement
      5101/04/1700 BUILDING AND LAND TAX Income Statement
      5101/04/1800 MEAL AND DRINK Income Statement
      5101/04/1900 WASTE CONTROL AND DISPOSAL Income Statement
      5101/04/2100 DEPRECIATION EXPENSES Income Statement
        5101/04/2101 BUILDING DEPRECIATION Income Statement
        5101/04/2102 MACHINERY DEPRECIATION Income Statement
        5101/04/2103 FACTORY EQUIPMENT DEPRECIATION Income Statement
      5101/04/2200 PENSION FUND Income Statement
    5101/08/0000 CLOSING – FINISHED GOOD Income Statement
    5101/09/0000 CLOSING – WORK IN PROCESS Income Statement
OPERATING   EXPENSES Income Statement
6101/01/0000 ADMINISTRATIVE AND GENERAL   EXPENSES Income Statement
    6101/01/1100 GENERAL EMPLOYEE SALARY – STAFF Income Statement
      6101/01/1101 BASIC SALARY Income Statement
      6101/01/1102 SEPARATION PAYMENT Income Statement
      6101/01/1104 POSITION ALLOWANCE Income Statement
      6101/01/1105 OTHER ALLOWANCE Income Statement
      6101/01/1106 MEAL ALLOWANCE Income Statement
      6101/01/1107 TRANSPORTATION ALLOWANCE Income Statement
      6101/01/1108 MEDICAL ALLOWANCE Income Statement
      6101/01/1109 ASTEK ALLOWANCE Income Statement
      6101/01/1110 OVERTIME Income Statement
      6101/01/1111 PRODUCTION INCENTIVE Income Statement
      6101/01/1112 THR ALLOWANCE Income Statement
      6101/01/1113 YEAR END INCENTIVE Income Statement
      6101/01/1114 TAX ALLOWANCE Income Statement
      6101/01/1120 GENERAL EMPLOYEE SALARY – STAFF Income Statement
    6101/01/1200 GENERAL EMPLOYEE SALARY –   DIRECTOR AND COMMISSIONER Income Statement
      6101/01/1201 BASIC SALARY Income Statement
      6101/01/1202 POSITION ALLOWANCE Income Statement
      6101/01/1203 HOUSE ALLOWANCE Income Statement
      6101/01/1204 OTHER ALLOWANCES Income Statement
      6101/01/1205 MEAL ALLOWANCE Income Statement
      6101/01/1206 TRANSPORTATION ALLOWANCE Income Statement
      6101/01/1207 MEDICAL ALLOWANCE Income Statement
      6101/01/1208 SEPARATION PAYMENT Income Statement
      6101/01/1211 THR ALLOWANCE Income Statement
      6101/01/1212 YEAR END INCENTIVE Income Statement
      6101/01/1213 TAX ALLOWANCE Income Statement
      6101/01/1220 GENERAL EMPLOYEE SALARY –   DIRECTOR & COMMISSIONER Income Statement
    6101/01/1300 ASTEK PREMIUM Income Statement
    6101/01/1400 TRAINING AND EDUCATION Income Statement
    6101/01/1500 STATIONARY AND PRINTING Income Statement
    6101/01/1600 MAIL AND TELEPHONE Income Statement
    6101/01/1700 VEHICLES MAINTENANCE Income Statement
    6101/01/1800 BUSINESS TRIP Income Statement
    6101/01/1900 BUILDING AND LAND TAX Income Statement
    6101/01/2100 REPRESENTATION Income Statement
    6101/01/2200 CONSULTANT Income Statement
    6101/01/2300 SECURITY Income Statement
    6101/01/2400 MEAL AND DRINK Income Statement
    6101/01/2500 ENVIRONMENT MAINTENANCE Income Statement
    6101/01/2600 LICENSE AND INDUSTRIAL RELATION   DEVELOPMENT Income Statement
    6101/01/2700 OFFICE EQUIPMENT MAINTENANCE Income Statement
    6101/01/2800 PENSION FUND Income Statement
    6101/01/2900 DEPRECIATION EXPENSES Income Statement
      6101/01/2901 OFFICE EQUIPMENT DEPRECIATION Income Statement
      6101/01/2902 PENYUSUTAN KOMPUTER &   PRINTER Income Statement
      6101/01/2903 VEHICLE DEPRECIATION Income Statement
    6101/01/3100 INSURANCE Income Statement
    6101/01/3200 MEMBERSHIP Income Statement
    6101/01/3300 DONATION Income Statement
    6101/01/3400 ADVERTISING AND PROMOTION Income Statement
    6101/01/3500 RENT Income Statement
      6101/01/3501 RENT CAR Income Statement
      6101/01/3502 RENT APARTEMEN Income Statement
OTHER   INCOME / OTHER EXPENSES Income Statement
7101/00/0000 OTHER INCOMES / EXPENSES Income Statement
    7101/01/0000 OTHER INCOMES Income Statement
      7101/01/1100 SALE ON SCRAPS Income Statement
      7101/01/1200 OTHERS Income Statement
    7101/02/0000 OTHER EXPENSES Income Statement
      7101/02/1100 BANK ADMINISTRATION Income Statement
      7101/02/1200 GAIN (LOSS) ON FOREIGN EXCHANGE Income Statement
      7101/02/1300 OTHERS Income Statement
CORPORATE   INCOME TAX Income Statement
8101/01/0000 CORPORATE INCOME TAX Income Statement

 

 

 

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