Bagian ini khususmembahas kode rekening. Selengkapnya kasus ini, dapat dilihat pada artikel berikut.
Dalam MYOB, sekalipun kita memilih Chart of Account ‘Build Your Own,’ MYOB tetap menyediakan beberapa kode rekening (terutama rekening-rekening yang terkait dengan link account). Untuk mengkustomisasi chart of account gunakan menu:
Setup ~ Easy Setup Assistant ~ Accounts
Berikutnya, akan
muncul chart of account yang akan diedit agar sesuai dengan chart of account
Jaya Ngaranga.
Berikut
disajikan panduan untuk mengedit kode rekening dalam MYOB. Jangan lupa, nomor
rekening juga mesti disesuaikan (Nomor rekening dapat dilihat dalam daftar kode
rekening Jaya Ngaranga).
Kode
rekening MYOB
|
Nama
rekening dalam MYOB
|
Pilihan
|
Nama
rekening Jaya Ngaranga
|
1000
|
Assets
|
Edit
|
Aktiva
|
11100
|
General Cheque of Account
|
Edit
|
Bank Lippo Giro
|
11200
|
Payroll Cheque of Account
|
Delete
|
|
1910
|
Voluntary Withholding Credit
|
Inactive
|
|
12000
|
Trade Debtors
|
Edit
|
Piutang Dagang
|
13000
|
Deposit with vendor
|
Edit
|
Uang Muka
|
20000
|
Liabilities
|
Edit
|
Utang
|
22000
|
Trade Creditors
|
Edit
|
Utang dagang
|
23000
|
GST Liabilities
|
Edit
|
PPN
|
23010
|
GST Collected
|
Edit
|
PPN Keluaran
|
23030
|
GST Paid
|
Edit
|
PPN Masukan
|
23050
|
Sales Tax Payable
|
Inacitve
|
|
23060
|
Import Duty Payable
|
Inacitve
|
|
23070
|
Voluntary Withholding Payable
|
Inacitve
|
|
23090
|
Luxury Car Tax Payable
|
Inacitve
|
|
24000
|
Deposits Collected
|
Edit
|
Uang Muka Konsumen
|
25000
|
Payroll Liabilities
|
Delete
|
|
30000
|
Equity
|
Edit
|
Ekuitas
|
38000
|
Retained Earnings
|
Edit
|
Laba Ditahan
|
39000
|
Current earnings
|
Edit
|
Laba periode berjalan
|
39999
|
Historical Balancing Account
|
||
40000
|
Income
|
Edit
|
Pendapatan
|
44210
|
Freight collected
|
Edit
|
Biaya angkut penjualan
|
44220
|
Late fees collected
|
Edit
|
Denda
|
50000
|
Cost of sales
|
Edit
|
Harga Pokok Penjualan
|
52100
|
Discount given
|
Edit
|
Potongan penjualan
|
Kode
rekening MYOB
|
Nama
rekening dalam MYOB
|
Pilihan
|
Nama
rekening Jaya Ngaranga
|
60000
|
Expense
|
Edit
|
Biaya
|
62100
|
Discount taken
|
Edit
|
Potongan pembelian
|
62200
|
Freight paid
|
Edit
|
Biaya angkut pembelian
|
62300
|
Late fees paid
|
Edit
|
Denda
|
65100
|
Wages and salaries
|
Edit
|
Biaya Gaji
|
65200
|
Employment expense
|
Delete
|
|
80000
|
Other income
|
Edit
|
Pendapatan di luar usaha
|
90000
|
Other expense
|
Edit
|
Beban di luar usaha
|
Berikutnya disajikan kode rekening Jaya Nga
Ranga.
Kode Rekening
|
Deskripsi
|
Type
|
Normal Sign
|
Header/
Detail
|
Level
|
Cheque |
10000
|
Aktiva
|
Assets
|
Debit
|
H
|
1
|
N
|
11000
|
Aktiva Lancar
|
Assets
|
Debit
|
H
|
2
|
N
|
11100
|
Kas
|
Assets
|
Debit
|
D
|
3
|
Y
|
11200
|
Bank
|
Assets
|
Debit
|
H
|
3
|
N
|
11210
|
Bank Lippo Tahapan
|
Assets
|
Debit
|
D
|
4
|
Y
|
11220
|
Bank Lippo Giro
|
Assets
|
Debit
|
D
|
4
|
Y
|
11300
|
Piutang Dagang
|
Assets
|
Debit
|
D
|
3
|
N
|
11400
|
Piutang Lain
|
Assets
|
Debit
|
D
|
3
|
N
|
11500
|
Persediaan Barang dagangan
|
Assets
|
Debit
|
D
|
3
|
N
|
11600
|
Supplies
|
Assets
|
Debit
|
D
|
3
|
N
|
11700
|
Uang Muka
|
Assets
|
Debit
|
D
|
3
|
N
|
12000
|
Aktiva Tetap
|
Assets
|
Debit
|
H
|
2
|
N
|
12100
|
Mebel
|
Assets
|
Debit
|
H
|
3
|
N
|
12110
|
Mebel (cost)
|
Assets
|
Debit
|
D
|
4
|
N
|
12120
|
Akumulasi Dep Mebel
|
Assets
|
Debit
|
D
|
4
|
N
|
20000
|
Utang
|
Liability
|
Credit
|
H
|
1
|
N
|
21000
|
Utang Lancar
|
Liability
|
Credit
|
D
|
2
|
N
|
21100
|
Utang dagang
|
Liability
|
Credit
|
D
|
3
|
N
|
21200
|
Utang Bunga
|
Liability
|
Credit
|
D
|
3
|
N
|
21300
|
Utang Gaji
|
Liability
|
Credit
|
D
|
3
|
N
|
21400
|
Uang Muka Konsumen
|
Liability
|
Credit
|
D
|
3
|
N
|
21500
|
PPN
|
Liability
|
Credit
|
H
|
3
|
N
|
21510
|
PPN Masukan
|
Liability
|
Credit
|
D
|
4
|
N
|
21520
|
PPN Keluaran
|
Liability
|
Credit
|
D
|
4
|
N
|
Kode Rekening
|
Deskripsi
|
Type
|
Normal Sign
|
Header/
Detail
|
Level
|
Cheque |
21600
|
Utang Bank
|
Liability
|
Credit
|
D
|
3
|
N
|
21700
|
Utang Lancar Lain
|
Liability
|
Credit
|
D
|
3
|
N
|
30000
|
Ekuitas
|
Equity
|
Credit
|
H
|
1
|
N
|
30100
|
Modal Jaya Nga Ranga
|
Equity
|
Credit
|
D
|
2
|
N
|
30200
|
Laba Ditahan
|
Equity
|
Credit
|
D
|
2
|
N
|
30300
|
Laba periode berjalan
|
Equity
|
Credit
|
D
|
2
|
N
|
39999
|
Historical Balancing
|
Equity
|
Credit
|
D
|
2
|
N
|
40000
|
Pendapatan
|
Income
|
Credit
|
H
|
1
|
N
|
41000
|
Penjualan komputer
|
Income
|
Credit
|
D
|
2
|
N
|
42000
|
Penjualan jasa
|
Income
|
Credit
|
D
|
2
|
N
|
43000
|
Biaya angkut penjualan
|
Income
|
Credit
|
D
|
2
|
N
|
44000
|
Denda
|
Income
|
Credit
|
D
|
2
|
N
|
50000
|
Harga pokok penjualan
|
CS
|
Debit
|
H
|
1
|
N
|
51000
|
Harga pokok penjualan
|
CS
|
Debit
|
D
|
2
|
N
|
52000
|
Potongan Penjualan
|
CS
|
Debit
|
D
|
2
|
N
|
61000
|
Biaya
|
Expense
|
Debit
|
H
|
1
|
N
|
61100
|
Biaya gaji
|
Expense
|
Debit
|
D
|
2
|
N
|
61200
|
Biaya sewa
|
Expense
|
Debit
|
D
|
2
|
N
|
61300
|
Biaya utilitas
|
Expense
|
Debit
|
D
|
2
|
N
|
61400
|
Biaya bunga
|
Expense
|
Debit
|
D
|
2
|
N
|
61500
|
Biaya bahan habis pakai
|
Expense
|
Debit
|
D
|
2
|
N
|
61600
|
Biaya penyusutan
|
Expense
|
Debit
|
D
|
2
|
N
|
61700
|
Denda
|
Expense
|
Debit
|
D
|
2
|
N
|
61800
|
Biaya lain-lain
|
Expense
|
Debit
|
D
|
2
|
N
|
61900
|
Biaya angkut pembelian
|
Expense
|
Debit
|
D
|
2
|
N
|
80000
|
Pendapatan di luar usaha
|
OI
|
Debit
|
H
|
1
|
N
|
81000
|
Bunga bank
|
OI
|
Debit
|
D
|
2
|
N
|
82000
|
Laba Rugi Penjualan Aktiva
|
OI
|
Debit
|
D
|
2
|
N
|
90000
|
Beban di luar usaha
|
OE
|
Debit
|
H
|
1
|
N
|
91000
|
Bunga bank
|
OE
|
Debit
|
D
|
2
|
N
|
92000
|
Pajak penghasilan
|
OE
|
Debit
|
D
|
2
|
N
|
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