DAFTAR SALDO AKUN DALAM BAHASA INGGRIS

KODE AKUN	NAMA AKUN	AKUN INI BERTAMBAH DI
1-1100	Cash in bank	Debit
1-1200	Petty cash	Debit
1-1300	Account receivable	Debit
1-1400	allowance for doubtfull debt		Kredit
1-1500	Merchandise inventory	Debit
1-1600	Store supplies	Debit
1-1700	Prepaid insurance	Debit
1-1800	Prepaid rent	Debit
1-1900	Prepaid tax	Debit
1-1910	PPN Income		Kredit
1-1920	Prepaid PPN	Debit
1-2100	Equipment at cost	Debit
1-2110	Equipment accum debt		Kredit
2-1100	Accounts payable		Kredit
2-1200	Expense payable	Debit
2-1300	Income tax payable		Kredit
2-1400	PPN payable		Kredit
2-1500	Devidend payable		Kredit
2-1600	PPN outcome	Debit
2-2100	Bank “X” loan		Kredit
3-1100	Capital stock		Kredit
3-1200	Devidend	Debit
4-1100	Sales		Kredit
4-1300	Sales retrun	Debit
5-1100	Cost of good sold	Debit
5-1200	Freight paid	Debit
6-1000	Advertaising expense	Debit
6-1100	Telp and electricity expense	Debit
6-1200	Store supplies expense	Debit
6-1300	Bad debt expense	Debit
6-1400	Depreciation expense	Debit
6-1500	Insurance expense	Debit
6-1600	Rent expense	Debit
6-1700	Wages and salaries expense	Debit
6-1800	Other operating expense	Debit
7-1100	Interest revenue		Kredit
8-1100	Interest expense	Debit
8-1200	Bank service charge	Debit

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