PENGGOLONGAN REKENING

Rekening dibagi menjadi 2 yaitu :
1. Rekening-Rekening Neraca (Rekening Riil/ Permanen), yaitu rekening-rekening aktiva, hutang dan modal.
2. Rekening-Rekening Laba Rugi (Rekening Nominal/ Temporer), yaitu rekening-rekening pendapatan, biaya dan prive.

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