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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