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books/fixtures/verified/id.json
2023-06-27 13:11:15 +05:30

688 lines
20 KiB
JSON

{
"countryCode": "id",
"name": "Indonesia - Chart of Accounts",
"tree": {
"Aktiva": {
"Aktiva Lancar": {
"Akun sementara": {
"Pembukaan sementara": {
"accountNumber": "1171.000",
"accountType": "Temporary"
},
"accountNumber": "1170.000"
},
"Bank ": {
"Bank Other Currency": {
"accountNumber": "1122.000",
"isGroup": true
},
"Bank Rupiah": {
"accountNumber": "1121.000",
"isGroup": true
},
"accountNumber": "1120.000",
"accountType": "Bank"
},
"Biaya di Bayar di Muka": {
"Biaya di Bayar di Muka": {
"Biaya di Bayar di Muka": {
"Biaya d Bayar di Muka": {
"accountNumber": "1151.00111"
},
"accountNumber": "1151.001"
},
"accountNumber": "1151.000"
},
"accountNumber": "1150.000"
},
"Kas": {
"Kas Mata Uang Lain": {
"Kas USD": {
"accountNumber": "1112.0010",
"accountType": "Cash"
},
"accountNumber": "1112.000"
},
"Kas Rupiah": {
"Kas Besar": {
"accountNumber": "1111.0020",
"accountType": "Cash"
},
"Kas Kecil": {
"accountNumber": "1111.0010",
"accountType": "Cash"
},
"accountNumber": "1111.000",
"accountType": "Cash"
},
"accountNumber": "1110.0000"
},
"Pendapatan Yang Akan di Terima": {
"Pendapatan Yang di Terima": {
"Pendapatan Yang Akan di Terima": {
"accountNumber": "1161.001"
},
"accountNumber": "1161.000"
},
"accountNumber": "1160.000"
},
"Persediaan Barang": {
"Persediaan Barang": {
"accountNumber": "1141.000",
"accountType": "Stock",
"isGroup": true
},
"Uang Muka Pembelian": {
"Uang Muka Pembelian": {
"accountNumber": "1142.001",
"accountType": "Bank"
},
"accountNumber": "1142.000"
},
"accountNumber": "1140.000"
},
"Piutang": {
"Piutang Dagang": {
"Piutang Dagang": {
"accountNumber": "1131.0010",
"accountType": "Receivable"
},
"accountNumber": "1131.000"
},
"Piutang Lain lain": {
"Piutang Lain-lain 1": {
"accountNumber": "1132.001",
"accountType": "Receivable"
},
"accountNumber": "1132.000"
},
"accountNumber": "1130.000"
},
"accountNumber": "1100.0000"
},
"Aktiva Tetap": {
"Aktiva": {
"Aktiva": {
"Aktiva": {
"accountNumber": "1211.001",
"accountType": "Fixed Asset"
},
"accountNumber": "1211.000"
},
"Akumulasi Penyusutan Aktiva": {
"Akumulasi Penyusutan Aktiva": {
"accountNumber": "1212.001",
"accountType": "Accumulated Depreciation"
},
"accountNumber": "1212.000"
},
"accountNumber": "1210.000"
},
"Investasi": {
"Investasi": {
"Deposito": {
"accountNumber": "1231.003",
"isGroup": true
},
"Investai Saham": {
"Investasi Saham": {
"accountNumber": "1231.0011"
},
"accountNumber": "1231.001"
},
"Investasi Perumahan": {
"Investasi Perumahan": {
"accountNumber": "1231.0021"
},
"accountNumber": "1231.002"
},
"accountNumber": "1231.000"
},
"accountNumber": "1230.000"
},
"accountNumber": "1200.000"
},
"accountNumber": "1000.0000",
"rootType": "Asset"
},
"Beban": {
"Beban Lain lain": {
"Beban Lain lain": {
"Beban Adm Bank": {
"accountNumber": "5510.001"
},
"Beban Bunga Kredit Rekening Koran Bank": {
"accountNumber": "5510.004"
},
"Beban Bunga Pinjaman Pada Pihak Ke 3": {
"accountNumber": "5510.005"
},
"Beban Notaris Dan ADM Kredit Bank": {
"accountNumber": "5510.003"
},
"Beban Pajak Bumi & Bangunan": {
"accountNumber": "5510.006"
},
"Beban Pajak PPN": {
"accountNumber": "5510.008"
},
"Beban Pajak Penghasilan ": {
"accountNumber": "5510.007"
},
"Beban Provisi Pinjaman Bank": {
"accountNumber": "5510.002"
},
"Selisih Kurs": {
"accountNumber": "5510.010",
"accountType": "Round Off"
},
"Selisih Pembayaran Customer": {
"accountNumber": "5510.009",
"accountType": "Round Off"
},
"accountNumber": "5510.000"
},
"accountNumber": "5500.000"
},
"Beban Langsung": {
"Beban Penjualan": {
"Biaya Asuransi Kendaraan Operasional": {
"accountNumber": "5110.009"
},
"Biaya BBM": {
"accountNumber": "5110.001"
},
"Biaya Barang Rusak": {
"accountNumber": "5110.007"
},
"Biaya Bonus, Hadiah, dan Sampel": {
"accountNumber": "5110.013"
},
"Biaya Entertainment dan Pergaulan": {
"accountNumber": "5110.014"
},
"Biaya Kebutuhan Penjualan": {
"accountNumber": "5110.011"
},
"Biaya Kuli": {
"accountNumber": "5110.005"
},
"Biaya Leasing Kendaraan Operasional": {
"accountNumber": "5110.010"
},
"Biaya Parkir": {
"accountNumber": "5110.003"
},
"Biaya Penjualan Lain Lain": {
"accountNumber": "5110.019"
},
"Biaya Perbaikan Kendaraan Operasional": {
"accountNumber": "5110.008"
},
"Biaya Perjalanan Dinas": {
"accountNumber": "5110.006"
},
"Biaya Piutang Tak Tertagih": {
"accountNumber": "5110.017"
},
"Biaya Sample": {
"accountNumber": "5110.012"
},
"Biaya Sewa Gudang": {
"accountNumber": "5110.015"
},
"Biaya Sewa Peralatan Gudang": {
"accountNumber": "5110.016"
},
"Biaya Susut Barang": {
"accountNumber": "5110.021"
},
"Biaya Tol": {
"accountNumber": "5110.002"
},
"Biaya Upah Angkat/Turun Barang": {
"accountNumber": "5110.004"
},
"Penyesuaian Stock": {
"accountNumber": "5110.020",
"accountType": "Stock Adjustment"
},
"Potongan Supplier": {
"accountNumber": "5110.018"
},
"accountNumber": "5110.000"
},
"Biaya Gaji & Kesejahteraan Pegawai": {
"Biaya Asuransi Kesehatan Pegawai": {
"accountNumber": "5120.004"
},
"Biaya Gaji & Kesejahteraan Lainnya": {
"accountNumber": "5120.007"
},
"Biaya Gaji Karyawan Harian": {
"accountNumber": "5120.002"
},
"Biaya Gaji Staff & Karyawan Tetap": {
"accountNumber": "5120.001"
},
"Biaya Konsumsi": {
"accountNumber": "5120.006"
},
"Biaya Pengobatan": {
"accountNumber": "5120.003"
},
"Biaya THR, Bonus, dan Komisi": {
"accountNumber": "5120.005"
},
"accountNumber": "5120.000"
},
"Biaya Kantor & Gudang": {
"Biaya Alat Tulis Kantor": {
"accountNumber": "5130.005"
},
"Biaya Asuransi Bangunan": {
"accountNumber": "5130.014"
},
"Biaya Fotocopy, Photo, Print Out": {
"accountNumber": "5130.004"
},
"Biaya Humas & Pergaulan": {
"accountNumber": "5130.009"
},
"Biaya KTR & GDG Lain Lain": {
"accountNumber": "5130.018"
},
"Biaya PAM Gudang & Kantor": {
"accountNumber": "5130.002"
},
"Biaya PLN Gudang & Kantor": {
"accountNumber": "5130.001"
},
"Biaya Pemeliharaan Bgn Gudang": {
"accountNumber": "5130.008"
},
"Biaya Perizinan Kendaraan Operasional": {
"accountNumber": "5130.017"
},
"Biaya Perizinan Usaha dan Bangunan": {
"accountNumber": "5130.016"
},
"Biaya Perlengkapan Gudang": {
"accountNumber": "5130.010"
},
"Biaya Serba Serbi": {
"accountNumber": "5130.012"
},
"Biaya Servis Peralatan Gudang": {
"accountNumber": "5130.007"
},
"Biaya Sewa Kantor": {
"accountNumber": "5130.013"
},
"Biaya Stamp Duty & Pos": {
"accountNumber": "5130.006"
},
"Biaya Sumbangan": {
"accountNumber": "5130.015"
},
"Biaya TLP Gudang & Kantor": {
"accountNumber": "5130.003"
},
"Iuran Bulanan": {
"accountNumber": "5130.011"
},
"accountNumber": "5130.000"
},
"accountNumber": "5100.000"
},
"Beban Tidak Langsung": {
"Biaya Gaji & Kesejahteraan Pegawai Indirect": {
"Biaya Gaji Lain Lain": {
"accountNumber": "5210.005"
},
"Biaya Gaji Staff": {
"accountNumber": "5210.001"
},
"Biaya Konsumsi": {
"accountNumber": "5210.004"
},
"Biaya Pengobatan & Kesehatan": {
"accountNumber": "5210.003"
},
"Biaya THR dan Bonus Staff": {
"accountNumber": "5210.002"
},
"accountNumber": "5210.000"
},
"Biaya Kantor Indirect": {
"Biaya Alat Tulis Kantor": {
"accountNumber": "5230.006"
},
"Biaya Asuransi Bangunan": {
"accountNumber": "5230.005"
},
"Biaya Fotocopy, Photo, Print Out": {
"accountNumber": "5230.007"
},
"Biaya Iuran Bulanan": {
"accountNumber": "5230.012"
},
"Biaya KTR Lain Lain": {
"accountNumber": "5230.016"
},
"Biaya Kirim Dokumen": {
"accountNumber": "5230.008"
},
"Biaya PAM Kantor": {
"accountNumber": "5230.002"
},
"Biaya PLN Kantor": {
"accountNumber": "5230.001"
},
"Biaya Pemeliharaan Bangunan Kantor": {
"accountNumber": "5230.011"
},
"Biaya Perizinan Bangunan": {
"accountNumber": "5230.014"
},
"Biaya Perizinan Kendaraan Dinas": {
"accountNumber": "5230.015"
},
"Biaya Perlengkapan & Peralatan Kantor": {
"accountNumber": "5230.009"
},
"Biaya Sewa Kantor": {
"accountNumber": "5230.004"
},
"Biaya Stamp Duty & Pos": {
"accountNumber": "5230.017"
},
"Biaya Sumbangan": {
"accountNumber": "5230.013"
},
"Biaya TLP Kantor": {
"accountNumber": "5230.003"
},
"Service Peralatan Kantor": {
"accountNumber": "5230.010"
},
"accountNumber": "5230.000"
},
"Biaya Operational Indirect": {
"Biaya Asuransi Kendaraan Dinas": {
"accountNumber": "5220.006"
},
"Biaya BBM": {
"accountNumber": "5220.001"
},
"Biaya Entertainment dan Pergaulan": {
"accountNumber": "5220.008"
},
"Biaya Hadiah dan Bonus": {
"accountNumber": "5220.009"
},
"Biaya Leasing Kendaraan Dinas": {
"accountNumber": "5220.007"
},
"Biaya Perbaikan Kendaraan Dinas": {
"accountNumber": "5220.005"
},
"Biaya Perjalanan Dinas": {
"accountNumber": "5220.004"
},
"Biaya TLP & HP": {
"accountNumber": "5220.003"
},
"Biaya Tol & Parkir": {
"accountNumber": "5220.002"
},
"accountNumber": "5220.000"
},
"accountNumber": "5200.000"
},
"Biaya Amortisasi": {
"Biaya Amortisasi": {
"accountNumber": "5410.000"
},
"accountNumber": "5400.000"
},
"Biaya Penyusutan": {
"Biaya Penyusutan": {
"By Peny Aktiva ": {
"accountNumber": "5310.001",
"accountType": "Depreciation"
},
"accountNumber": "5310.000"
},
"accountNumber": "5300.000"
},
"accountNumber": "5000.000",
"rootType": "Expense"
},
"Modal": {
"Laba": {
"Laba Periode Berjalan": {
"accountNumber": "3230.000"
},
"Laba Tahun Berjalan": {
"accountNumber": "3220.000"
},
"Laba di Tahan": {
"accountNumber": "3210.000"
},
"accountNumber": "3200.000"
},
"Modal": {
"Modal di Setor": {
"accountNumber": "3110.000"
},
"Prive P.Saham": {
"accountNumber": "3120.000"
},
"Saldo pembukaan Equity": {
"accountNumber": "3130.000"
},
"accountNumber": "3100.000"
},
"accountNumber": "3000.000",
"rootType": "Equity"
},
"Passiva": {
"Pasiva Lancar": {
"Biaya Yang Akan di Bayar": {
"Biaya Yang Akan di Bayar": {
"Biaya Yang Akan di Bayar": {
"accountNumber": "2131.001"
},
"accountNumber": "2131.000"
},
"Biaya Yang Akan di Bayar - Freight": {
"Biaya Yang Akan di Bayar - Freight": {
"accountNumber": "2132.001",
"accountType": "Expenses Included In Valuation"
},
"accountNumber": "2132.000"
},
"accountNumber": "2130.000"
},
"Hutang Dagang": {
"Hutang Dagang Other Currency": {
"Hutang Dagang Biaya Kirim Dalam Negeri": {
"accountNumber": "2112.005",
"accountType": "Payable"
},
"Hutang Dagang Biaya Kirim Luar Negeri (SGD)": {
"accountNumber": "2112.004",
"accountType": "Payable"
},
"Hutang Dagang Biaya Kirim Luar Negeri (USD)": {
"accountNumber": "2112.003",
"accountType": "Payable"
},
"Hutang Dagang Luar Negeri (SGD)": {
"accountNumber": "2112.002",
"accountType": "Payable"
},
"Hutang Dagang Luar Negeri (USD)": {
"accountNumber": "2112.001",
"accountType": "Payable"
},
"accountNumber": "2112.000"
},
"Hutang Dagang Rupiah": {
"HUtang Dagang Biaya Kirim Luar Negeri": {
"accountNumber": "2111.004",
"accountType": "Payable"
},
"Hutang Dagang Biaya Kirim Dalam Negeri": {
"accountNumber": "2111.003",
"accountType": "Payable"
},
"Hutang Dagang Dalam Negeri": {
"accountNumber": "2111.001",
"accountType": "Payable"
},
"Hutang Dagang Luar Negeri": {
"accountNumber": "2111.002",
"accountType": "Payable"
},
"accountNumber": "2111.000"
},
"Stock Diterima Tapi Tidak Ditagih": {
"accountNumber": "2115.000",
"accountType": "Stock Received But Not Billed"
},
"accountNumber": "2110.000"
},
"Hutang Pajak": {
"Hutang Pajak": {
"accountNumber": "2141.000",
"accountType": "Payable"
},
"accountNumber": "2140.000"
},
"Pendapatan di Terima di Muka": {
"Pendapatan di Terima di Muka": {
"Dp Penjualan": {
"accountNumber": "2121.001",
"accountType": "Bank"
},
"accountNumber": "2121.000"
},
"accountNumber": "2120.000"
},
"accountNumber": "2100.000"
},
"Passiva Tetap": {
"Hutang Lain Lain": {
"Hutang Lain Lain": {
"Hutang": {
"accountNumber": "2241.001"
},
"accountNumber": "2241.000"
},
"accountNumber": "2240.000"
},
"Hutang Leasing Kendaraan": {
"Hutang Leasing Kendaraan": {
"Hutang Leasing Kendaraan": {
"accountNumber": "2231.001"
},
"accountNumber": "2231.000"
},
"accountNumber": "2230.000"
},
"Hutang Pada Bank": {
"Hutang Bank": {
"Hutang": {
"accountNumber": "2221.001"
},
"accountNumber": "2221.000"
},
"accountNumber": "2220.000"
},
"Hutang Pada Pihak ke 3": {
"Hutang Bunga Pinjaman Pihak Ke 3 Tidak Rutin": {
"Hutang Bunga": {
"accountNumber": "2213.001"
},
"accountNumber": "2213.000"
},
"Pinjaman Pihak ke 3 Rutin": {
"Hutang": {
"accountNumber": "2211.001"
},
"accountNumber": "2211.000"
},
"Pinjaman Pihak ke 3 Tidak Rutin": {
"Hutang": {
"accountNumber": "2212.001"
},
"accountNumber": "2212.000"
},
"accountNumber": "2210.000"
},
"accountNumber": "2200.000"
},
"accountNumber": "2000.000",
"rootType": "Liability"
},
"Penjualan": {
"Harga Pokok Pembelian": {
"HPP Pembelian": {
"accountNumber": "4210.000",
"accountType": "Cost of Goods Sold"
},
"accountNumber": "4200.000"
},
"Pendapatan Lain lain": {
"Pendapatan Bunga Bank": {
"accountNumber": "4410.000"
},
"Pendapatan Bunga Dari Pihak Ke 3": {
"accountNumber": "4420.000"
},
"Pendapatan Keuntungan Penjualan Aktiva": {
"accountNumber": "4430.000"
},
"Pendapatan Komisi": {
"accountNumber": "4440.000"
},
"Pendapatan Lain lain": {
"accountNumber": "4480.000"
},
"Pendapatan Penjualan Barang BS": {
"accountNumber": "4470.000"
},
"Pendapatan Sewa Gudang": {
"accountNumber": "4450.000"
},
"Pendapatan Sewa Lain lain": {
"accountNumber": "4460.000"
},
"accountNumber": "4400.000"
},
"Pendapatan Service/Jasa": {
"Pendapatan Service": {
"accountNumber": "4310.000"
},
"accountNumber": "4300.000"
},
"Penjualan Barang Dagangan": {
"Penjualan": {
"accountNumber": "4110.000"
},
"Potongan Penjualan": {
"accountNumber": "4130.000"
},
"Retur Penjualan": {
"accountNumber": "4120.000"
},
"accountNumber": "4100.000"
},
"accountNumber": "4000.000",
"rootType": "Income"
}
}
}