Finance - Chart of Accounts

Daftar akun default untuk General Trading.

COA memakai label sederhana agar mudah dipakai SME Indonesia.

Kode	Nama Akun	Tipe	Normal Balance
1100	Kas	asset	debit
1110	Bank BCA	asset	debit
1120	Bank Mandiri	asset	debit
1200	Piutang Usaha	asset	debit
1300	Persediaan Barang	asset	debit
1400	PPN Masukan	asset	debit
1500	Uang Muka Supplier	asset	debit
1600	Aset Tetap	asset	debit
1690	Akumulasi Penyusutan	asset	credit
2100	AP Clearing / Goods Received Not Invoiced	liability	credit
2200	Hutang Usaha	liability	credit
2300	PPN Keluaran	liability	credit
2400	Uang Muka Customer	liability	credit
2410	Credit Memo Customer	liability	credit
3000	Modal Pemilik	equity	credit
4100	Pendapatan	revenue	credit
4190	Diskon Penjualan	expense	debit
4195	Retur Penjualan	expense	debit
4200	Penyesuaian Stok Masuk	revenue	credit
4300	Diskon Pembelian	revenue	credit
5100	Beban Pokok Pendapatan	expense	debit
5200	Beban Selisih Stok	expense	debit
5300	Beban Operasional	expense	debit
5310	Beban Admin Bank	expense	debit
5320	Beban Penyusutan	expense	debit