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Jumat, 28 Oktober 2011

PENGGOLONGAN AKUN

PENGGOLONGAN AKUN
1.AKUN RIIL (AKUN DALAM NERACA)
a.HARTA /aktiva (asset)
1)Harta lancer (current asset)
•Kas (cash)
•Surat-surat berharga (marketable securities)
•Piutang wesel (notes receivable)
•Piutang usaha (account receivable
•Persediaan barang dagangan (merchandise inventory)
•Perlengkapan (supplies)
•Beban dibayar di muka (prepaid expenses)
•Pendapatan yang masih harus diterima (accrued revenues)
2)Harta investasi (investment assets)
•Penanaman modal jangka panjang (lebih dari satu tahun)terhadap perusahaan lain.
3)Harta tetap berwujud (tangible fixed assets)
•Peralatan (equipment)
•Bangunan (building)
•Akumulasi penyusutan harta tetap (accumulated depreciation of fixed assets)
•Tanah (land)
4)Harta tetap tidak berwujud (intangible fixed assets)
•Goodwill
•Patent (patents)
•Hak cipta (copyrights)
•Hak monopoli suatu usaha (franchise)
•Merek dagang (trade mark)
5)Harta lain-lain ( the other assets)
→Harta tetap perusahaan yang belum/tidak digunakan dalam operasional perusahaan.

b.KEWAJIBAN/utang (liabilities)
1)Kewajiban lancer (current liabilities)
•Utang wesel (notes payable)
•Utang dagang (account payable)
•Beban yang masih harus dibayar (accrued expenses)
•Pendapatan yang diterima di miuka (un earned revenue)
2)Kewajiban jangka panjang (long term liabilities)
•Utang obligasi (bond payable)
•Utang hipotek (mortgage payable)
•Kredit investasi
3)Kewajiban lain-lain (other liabilities)
c.MODAL(capital)

2.AKUN NOMINAL(AKUN DALAM LAPORAN LABA/RUGI)
a.PENDAPATAN (income / revenue)
1)Pendapatan operasional (operating income)
•Pendapatan jasa (fees incomea)
•Penjualan barang dagangan (sales income)
2)Pendapatan lain-lain ( the other income)
•Pendapatan sewa (rent income)
•Penjualan aktiva tetap ( gain on sales of fixed assets)
b.BEBAN (expanses)
1)Beban operasional (operating expanses)
•Pembelian barang dagangan (purchases)
•Beban gaji (salaries expanses)
•Beban penyusutan gedung (depreciation of expanses building)
•Beban iklan (advertising expenses)
Beban macam-macam (miscellaneous expenses)
2)Beban lain-lain
•Beban bunga (interest expenses)
•Kerugian atas penjualan (loss on sales)

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