2. Jurnal Khusus
2. Jurnal Khusus
2. Jurnal Khusus
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14<br />
126 Akum. penyusutan peralatan toko (Accumulated Depreciation Store<br />
Equipment)<br />
127 Peralatan kantor (Office Equipment)<br />
128 Akum. penyusutan peralatan kantor (Accumulated Depreciation Office<br />
Equipment)<br />
129 Kendaraan (Vehicle)<br />
130 Akum. penyusutan kendaraan (Accumulated Depreciation Vehicles)<br />
Dan lain-lain<br />
<strong>2.</strong> UTANG<br />
<strong>2.</strong>1. Utang Lancar<br />
211 Wesel bayar (Notes Payable)<br />
212 Hutang bank (Bank Loan)<br />
213 Hutang usaha (Account Payable)<br />
214 Hutang gaji (Salaries Payable)<br />
215 Hutang pajak (Tax Payable)<br />
216 Hutang bunga (Interest Payable)<br />
Dan lain-lain<br />
<strong>2.</strong><strong>2.</strong> Utang Jangka Panjang/Kewajiban Jangka Panjang<br />
221 Utang obligasi (Bond Payable)<br />
222 Utang hipotek (Mortage Payable)<br />
3. MODAL<br />
3.1.Modal sendiri (Capital)<br />
3.<strong>2.</strong>Modal pinjaman (Foreign Capital)<br />
4. PENDAPATAN<br />
4.1. Pendapatan Usaha<br />
411 Penjualan (Sales)<br />
412 Retur penjualan dan pengurangan harga (Sales Return & Allowances)<br />
413 Potongan penjualan (Interest Discount)<br />
4.<strong>2.</strong> Pendapatan lain-lain (Other income)<br />
421 Pendapatan bunga (Interest Income)<br />
422 Pendapatan komisi (Komisi Income)<br />
423 Pendapatan sewa (Rent Income)<br />
424 Laba atas penjualan harta tetap (Gain an sale of fixed assets)<br />
Dan lain-lain<br />
5. BIAYA-BIAYA<br />
5.1. Biaya-biaya yang Menyangkut Harga Pokok Penjualan<br />
511 Pembelian (Purchase)<br />
512 Beban angkut pembelian (Expenses Purchase)<br />
Ekonomi Kelas 12
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