a limited EXAMPLE OF CHART OF ACCOUNT;
The link below to a Djakarta consultant firm working with Odoo
\http://www.odoo-consultants.com/2016/01/22/odoo-accounting-setup/
To pay your purchase invoice:
use a bank journal and debit the supplier account and credit the bank account
Asset/Aktiva 10000 |
|
10100 |
Aktiva Lancar |
10101 |
Kas |
10102 |
Piutang Usaha |
10103 |
Persediaan …. dst |
10200 |
Aktiva Tetap |
10201 |
Inventaris |
10202 |
Kendaraan |
10202.1 |
Akumulasi Penyusutan Kendaraan |
10204 |
Tanah …. dst |
Hutang/Liability 20000 |
|
20100 |
Utang Jangka Pendek |
20101 |
Utang Dagang |
20200 |
Utang Jangka Panjang |
20201 |
Investasi Pihak Ketiga |
Modal/Equity 30000 |
|
30100 |
Modal |
30200 |
Prive … dst |
Income/pendapatan 40000 |
|
40100 |
Pendapatan |
40200 |
Laba Tahun berjalan |
Cost of sales (HPP/Harga Pokok Penjualan) 50000 |
|
50100 |
Pembelian |
50102 |
Ongkos Angkut Pembelian |
50200 |
HPP …. dst |
Biaya/Expense 60000 |
|
60100 |
Biaya Kantor |
60101 |
Biaya Gaji Karyawan Kantor |
60102 |
Biaya ATK |
60200 |
Biaya operasional |
60201 |
Biaya gaji Karyawan |
60202 |
Biaya Sewa Gedung… dst |
Other Income 70000 |
|
70100 |
Bungan Bank |
70101 |
Bunga Tabungan |
70102 |
Bunga Deposito |
70200 |
Bunga Investasi .. dst |
Other Expense 80000 |
|
80100 |
Beban Pajak |
80101 |
Pajak Penghasilan |
80102 |
Pajak Bumi dan Bangunan |
80200 |
Beban Invesatasi ..dst |