Akun Rill ( akun neraca ) adalah akun yang mencatat perubahan unsur neraca.Akun rill dibagi ke dalam 3 kelompok yaitu Aktiva,Kewajiban,Ekuitas.
Aktiva (Assets) adalah semua hak yang dapat digunakan dalam Operasional perusahaan.
Akiva dapat diklarafikasikan ke dalam beberapa sub kelompok sebagai berikut:
* KAS (CASH)
* Deposito Bank
Deposito Bank/deposito berjangka (Time deposit) adalah simpanan pada bank yang berbentuk deposite yang dapat diambil pada waktu-waktu tertentu misal : 1 bulan,3 bulan,6 bulan.
*Surat berharga
Surat berharga/efek (Marketable securities) adalah saham dan obligasi perusahaan lain yang yang memanfaatkan kelebihan uang kas (idle money)
*Piutang Usaha (Account Receivable)
adalah hak untuk menagih kepada pihak lain karena sebelumya perusahaan memberikan pinjaman atau menjual barang atau jasa secara kredit kepada pihak lain.
Kewajiban ( liability) atau sering kita sebut sebagai hutang adalah kewajiban yang harus kita bayar karena telah menikmati/menggunakan barang/jasa tersebut sebelumnya serta terdapat jangka waktu pengembaliannya.
Ekuitas (Modal) adalah seluruh total kekayaan bersih yang kita gunakan sebelum memulai usaha baik itu berupa aktiva tetap ( peralatan kantor,gedung dll) maupun aktiva lancar (kas).
Aktiva (Assets) adalah semua hak yang dapat digunakan dalam Operasional perusahaan.
Akiva dapat diklarafikasikan ke dalam beberapa sub kelompok sebagai berikut:
* KAS (CASH)
Kas(Cash) adalah uang tunai yang disimpan di brankas atau di kantor ataupun simpanan di bank yang berbentuk giro atau simpanan lain yang dapat diambil setiap saat.
Deposito Bank/deposito berjangka (Time deposit) adalah simpanan pada bank yang berbentuk deposite yang dapat diambil pada waktu-waktu tertentu misal : 1 bulan,3 bulan,6 bulan.
*Surat berharga
Surat berharga/efek (Marketable securities) adalah saham dan obligasi perusahaan lain yang yang memanfaatkan kelebihan uang kas (idle money)
*Piutang Usaha (Account Receivable)
adalah hak untuk menagih kepada pihak lain karena sebelumya perusahaan memberikan pinjaman atau menjual barang atau jasa secara kredit kepada pihak lain.
Kewajiban ( liability) atau sering kita sebut sebagai hutang adalah kewajiban yang harus kita bayar karena telah menikmati/menggunakan barang/jasa tersebut sebelumnya serta terdapat jangka waktu pengembaliannya.
Ekuitas (Modal) adalah seluruh total kekayaan bersih yang kita gunakan sebelum memulai usaha baik itu berupa aktiva tetap ( peralatan kantor,gedung dll) maupun aktiva lancar (kas).
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