Tugas Lab.

SIA 1 Kiki Khairunnisa - 125110645

Kelas GY 4B B603 Angie Purbowisesa - 125110788
CHART OF ACCOUNT PT Maju Terus
1. Asset
1.1. Current Asset
1.1.1. Cash
1.1.1.1. Petty Cash
1.1.1.1.1. Office Petty Cash
1.1.1.1.2. Factory Petty Cash
1.1.1.2. Operational Cash
1.1.2. Bank
1.1.2.1. Bank CIMB Niaga (IDR)
1.1.2.2. Bank Central Asia (IDR)
1.1.2.3. Bank Central Asia (USD)
1.1.2.4. Bank HSBC (CNY)
1.1.3. Short-Term Investment
1.1.3.1. Mutual Fund (Reksadana)
1.1.4. Receivable
1.1.4.1. Account Receivable
1.1.4.1.1. Account Receivable (IDR)
1.1.4.1.2. Account Receivable (Foreign Currency)
1.1.4.2. Allowance for Doubtful Account
1.1.4.9. Other Receivable
1.1.5. Inventory
1.1.5.1. Raw Material
1.1.5.2. Work in Process
1.1.5.3. Finished Goods
1.1.5.4. Subsidiary Material
1.1.6. Prepaid Expense
1.1.6.1. Prepaid Insurance
1.1.6.2. Prepaid Rent
1.2. Long-Term Investment
1.3. Fixed Asset (Property, Plant, Equipment)
1.3.1. Land
1.3.2. Building
1.3.3. Machine
1.3.4. Vehicle
1.3.4.1. Mobil Box
1.3.5. Equipment
1.3.6. Accumulated Depreciation
1.3.6.1. Building
1.3.6.2. Machine
1.3.6.3. Vehicle
1.3.6.3.1. Mobil Box
1.3.6.4. Equipment
1.4. Intagible Asset
1.5. Other Asset
2. Liability
2.1. Current Liability
2.1.1. Account Payable
2.1.1.1. Account Payable (IDR)
2.1.1.2. Account Payable (CNY)
2.1.2. Bank Loan
2.1.2.1. Bank Central Asia
2.1.2.2. Bank Mandiri
2.1.3. Tax Payable
2.1.3.1. Income Tax
2.1.9. Other Payable
2.2. Long-Term Debt
2.2.1. Bank Loan
2.2.1.1. Bank Central Asia
2.2.1.2. Bank Mandiri
2.1.9. Other Debt
3. Equity
3.1. Share Capital
3.1.1. Preference Share
3.1.2. Ordinary Share
3.1.3. Treasury Share
3.2. Share Premium
3.2.1. Preference Share
3.2.2. Ordinary Share
3.3. Retained Earning
4. Revenue
4.1. Sales
4.1.1. Local
4.1.1.1. Cash
4.1.1.2. Credit
4.1.2. Export
4.1.2.1. Cash
4.1.2.2. Credit
4.2. Sales Return
4.2.1. Local
4.2.1.1. Cash
4.2.1.2. Credit
4.2.2. Export
4.2.2.1. Cash
4.2.2.2. Credit
4.3. Sales Discount
4.3.1. Local
4.3.1.1. Credit
4.3.2. Export
4.3.2.1. Credit
5. Cost of Goods Sold
5.1. Direct Material Cost
5.1.1. Local
5.1.2. Import
5.2. Direct Labor Cost
5.2.1. Factory Labor Payroll
5.2.2. Part-time Labor Payroll
5.2.3. Allowance Cost
5.3. Overhead Cost
5.3.1. Utilities (Telephone, Electricity, Water) - 25%
5.3.2. Depreciation - Factory Building
5.3.3. Depreciation - Machine
5.3.4. Subsidiary Material
5.3.5. Indirect Labor
6. Operational Expense
6.1. Sales & Marketing Expense
6.1.1. Employee Payroll
6.1.2. Allowance
6.1.3. Freight Out
6.1.4. Utilities (Telephone, Electricity, Water) - 50%
6.1.5. Depreciation - Building
6.1.6. Depreciation - Vehicle
6.1.7. Depreciation - Equipment
6.2. General & Administrative Expense
6.2.1. Employee Payroll
6.2.2. Allowance
6.2.3. Utilities (Telephone, Electricity, Water) - 25%
6.2.4. Depreciation - Building
6.2.5. Depreciation - Equipment
7. Other Expense & Income
7.1. Other Income
7.1.1. Interest
7.1.2. Gain on Foreign Exchange
7.1.3. Gain on Sale - Fixed Asset
7.1.9. Other Income
7.2. Other Expense
7.2.1. Interest
7.2.2. Bank Administrative
7.2.3. Loss on Foreign Exchange
7.2.4. Loss on Sale - Fixed Asset
7.2.5. Penalty on Tax
7.2.9. Other Expense
8. Tax
8.1. Entity Income Tax