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04 19 Maret, 2020

PT MARS PRINTAMA SHAKTI

Chart of Account

Clasification Account Code Account Name Alias Name

Harta
Kas
110-10 Kas Kecil Petty Cash
110-20 Kas Cash in Hand
Bank
120-10 Bank Bank
Piutang Usaha
130-10 Piutang Usaha Account Receivable
Piutang Lain
139-10 Piutang Giro Post-dated Receivable
139-20 Piutang Karyawan Employee Receivable
139-90 Piutang Lain Other Receivable
139-99 Cadangan Kerugian Piutang Allowance For Doubtful Accounts
Persediaan Barang
140-10 Persediaan Bahan Baku Raw Materials
140-20 Persediaan Bahan Penolong Factory Supplies
140-30 Persediaan Barang Dalam Proses Work In Process
140-40 Persediaan Produk Jadi Finished Good
Persediaan Lain
149-10 Persediaan Yang Belum Dibebankan Inventories Have Not Been Charged
Uang Muka Dibayar
151-10 Uang Muka Pembelian Purchase Advance
151-30 Uang Muka Pembelian Harta Tetap Advances For Purchases Of Fixed Assets
Pajak Dibayar Dimuka
152-11 PPN Masukan Prepaid Tax # VAT
152-12 PPh 21 Dibayar Dimuka Prepaid Tax Article 21
152-13 PPh 22 Dibayar Dimuka Prepaid Tax Article 22
152-14 PPh 23 Dibayar Dimuka Prepaid Tax Article 23
152-15 PPh 24 Dibayar Dimuka Prepaid Tax Article 24
152-16 PPh 25 Dibayar Dimuka Prepaid Tax Article 25
152-17 PPh 26 Dibayar Dimuka Prepaid Tax Article 26
152-18 PPh Ps 4 Ayat 2 Dibayar Dimuka Prepaid Tax Article 4 Sub 2
Biaya Dibayar Dimuka
153-10 Sewa Dibayar di Muka Prepaid Rent
153-20 Asuransi Dibayar di Muka Prepaid Insurance
153-90 Biaya Dibayar di Muka Lain Other Prepaid Expense
Investasi Jangka Panjang
160-10 Investasi Saham Stock Investment
Harta Tetap Berwujud
170-10 Tanah Land
170-20 Bangunan Building
170-30 Mesin & Peralatan Machinery & Equipment
170-40 Kendaraan Vehicle
170-90 Harta Lain Other Assets

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Clasification Account Code Account Name Alias Name

Akumulasi Penyusutan Harta Tetap

171-20 Akumulasi Penyusutan Bangunan Accumulated Depreciation Of Building
171-30 Akumulasi Penyusutan Mesin & Peralatan Accumulated Depreciation Of Machinery
& Equipment
171-40 Akumulasi Penyusutan Kendaraan Accumulated Depreciation Of Vehicle
171-90 Akumulasi Penyusutan Harta Lain Accumulated Depreciation Of Other
Assets
Harta Tetap Tidak Berwujud
180-10 Hak Merek Trademark
180-20 Hak Cipta Copyright
180-30 Good Will Goodwill
Kewajiban
Utang Usaha
210-10 Utang Usaha Account Payable
Utang Lain
219-10 Utang Usaha Yang Belum Ditagih Unbilled Payable
219-20 Utang Konsinyasi Consignment Payable
219-30 Utang Giro Post-dated Payable
219-40 Utang Gaji & Upah Salaries and Wages Payable
219-50 Utang Komisi Penjualan Sales Commission Payable
Uang Muka Diterima
221-10 Uang Muka Penjualan Cutomer Deposit
Utang Pajak
230-11 PPN Keluaran Tax Payable # VAT
230-12 Utang PPh 21 Tax Payable Article 21
230-13 Utang PPh 22 Tax Payable Article 22
230-14 Utang PPh 23 Tax Payable Article 23
230-15 Utang PPh 24 Tax Payable Article 24
230-16 Utang PPh 25 Tax Payable Article 25
230-17 Utang PPh 26 Tax Payable Article 26
230-18 Utang PPh Ps 4 Ayat 2 Tax Payable Article 4 Sub 2
Utang Jangka Panjang
250-10 Utang Bank Bank Loans
250-20 Utang Pembiayaan Finance Lease Liabilities
Modal
Modal
310-10 Modal Disetor Paid-In Capital
310-20 Saham Biasa Common Stock
Laba
320-10 Laba ditahan Retained Earnings
320-20 Laba Tahun Berjalan Current Year Earnings
320-99 Historical Balancing Historical Balancing
Pendapatan
Pendapatan Usaha
410-10 Penjualan Produk Jadi Sales
410-40 Potongan Penjualan Sales Discount
Pendapatan Lain

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Clasification Account Code Account Name Alias Name

Pendapatan
Pendapatan Lain
490-10 Pendapatan Lain Other Revenues
Beban Atas Pendapatan
Beban atas Pendapatan
510-10 Harga Pokok Penjualan Cost of Goods Sold
510-40 Penyesuaian Persediaan Inventory Adjustments
510-50 Beban Pengiriman Freight Expenses
510-60 Potongan Pembelian Purchase Discount
Beban Operasional
Beban Pemasaran Dan Penjualan
610-10 Beban Iklan & Promosi Advertising and Promotion Expenses
610-20 Beban Komisi Penjualan Sales Commission Expenses
610-30 Beban Piutang Tak Tertagih Bad Debts Expenses
Beban Administrasi Dan Umum
620-10 Beban Gaji & Upah Wages and Salaries Expenses
620-20 Beban Staff Ahli & Perizinan Professional and Legal Fees
620-31 Beban Sewa Kantor Rent Expenses
620-32 Beban Listrik Electricity Expenses
620-33 Beban Air Water Expenses
620-34 Beban Telepon Communication Expenses
620-35 Beban Internet Internet Expenses
620-40 Beban Perlengkapan Supplies Expenses
Beban Operasional Lain
690-10 Beban Lain Other Expenses
Beban Non Operasional
Beban Penyusutan
710-20 Beban Penyusutan Bangunan Depreciation Of Building
710-30 Beban Penyusutan Mesin & Peralatan Depreciation Of Machinery & Equipment
710-40 Beban Penyusutan Kendaraan Depreciation Of Vehicle
710-90 Beban Penyusutan Harta Lain Depreciation Of Other Assets
Pendapatan Lain
Pendapatan Luar Usaha
810-10 Laba (Rugi) Selisih Kurs Gain (Loss) on Foreign Exchange Rate
810-20 Laba (Rugi) Penjualan Harta Tetap Gain (Loss) on Sales Of Fixed Assets
Beban Lain
Beban Luar Usaha
910-11 Beban Bunga Bank Bank Interest
910-12 Beban Jasa Bank Bank Administration
Beban Pajak
990-10 Beban Pajak Penghasilan Income Tax Expense

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