accounting:chart_of_accounts
Table of Contents
Chart of Accounts (COA) in CushionsERP
To create or manage your Chart of Accounts in CushionsERP, follow these steps:
🧭 Step-by-Step: Creating a Chart of Accounts
1. Activate the Double Entry Accounting Module
- Navigate to:
Home → Setup → Modules - Locate and activate the Accounting (double entry) module
2. Create a Chart of Accounts Model
- Go to:
Accounting → Setup → Chart of Accounts Models - Click on
+ New- Provide a Reference (e.g.,
ID-COA-2025) - Provide a Label (e.g.,
Indonesian COA 2025) - Select your Country (e.g.,
Indonesia)
3. Add Accounts to Your Chart
- Navigate to:
Accounting → Setup → Chart of Accounts - Ensure your newly created model is selected
- Click on
+ Newto add accounts manually:- Account Number: e.g.,
1100 - Label: e.g.,
Cash - Group of Account: e.g.,
Assets - (Optional) Parent Account
4. Import Accounts via CSV (Optional)
- Make sure Data Imports module is activated:
- Go to:
Home → Setup → Modulesand enable Data Imports
- Go to:
Tools → Import - Choose Chart of Accounts as the import type
- Upload your properly formatted CSV file
- Follow the guided steps
5. Configure Default Accounts
- Go to:
Accounting → Setup → Default Accounts - Assign default accounts for:
- Sales
- Purchases
- VAT
- Bank accounts
6. Set Up VAT and Tax Accounts
- Navigate to:
Accounting → Setup → VAT AccountsandTax Accounts - Configure applicable VAT and tax rates, and link them to appropriate accounts
7. Link Accounts to Products and Services
- Go to:
Accounting → Setup → Products Accounts - Assign income and expense accounts to your products and services
📺 Visual Guide
For a visual walkthrough, see:
7.2 Setup Chart of Accounts – YouTube or internal tutorial video
🇮🇩 Indonesian COA Considerations
I see there is a list of [Chart of Account Models] from the US, Europe, and Asia, but none from Indonesia. Could a different COA model be used for Indonesia? Is there any standard model?
Answer:
Yes, Indonesia follows a standardized Chart of Accounts (COA) format to comply with local financial and tax regulations. These include Standar Akuntansi Keuangan (SAK) and SAK-EMKM for MSMEs. Tax codes like KLU, PPh, and PPN must also be considered.
🇮🇩 Common Indonesian COA Structure (Simplified)
| Code | Account Group | Description |
|---|---|---|
| 1xxx | Assets | Kas, Bank, Piutang, Persediaan |
| 2xxx | Liabilities | Hutang Usaha, Hutang Pajak |
| 3xxx | Equity | Modal, Laba Ditahan |
| 4xxx | Revenue | Penjualan, Pendapatan Jasa |
| 5xxx | Cost of Sales | HPP, Beban Pokok Penjualan |
| 6xxx | Operating Expense | Gaji, Sewa, Listrik, Beban Umum |
| 7xxx | Other Income/Exp | Pendapatan/Beban Lain-lain |
| 8xxx | Tax | PPN Keluaran/Masukan, PPh |
This structure aligns with most Indonesian accounting software like Accurate, Zahir, or BeeAccounting.
✅ Standards to Consider
- SAK (IFRS-based):
- For companies regulated by OJK
- Used in audited financial statements
- SAK-EMKM:
- For MSMEs
- Simpler and cash-based
- Tax Reporting Compatibility:
- Accounts should link with PPN, PPh codes
- Supports KLU & SPT (Annual Tax Report)
📥 Importing an Indonesian COA into CushionsERP
Yes, you can import a standardized Indonesian COA using CSV.
- Navigate to:
Tools → Import → Chart of Accounts - Prepare a CSV with columns:
- Account Number, Label, Parent, Type, Model
- Create a COA Model (Indonesia) at:
Accounting → Setup → Chart of Accounts Models - Link the imported accounts to this model
⚠️ Important Tip
If you're using CushionsERP for Indonesian tax compliance (e.g., VAT reporting, e-Faktur), further customization may be necessary:
- Custom reports
- Manual mapping to e-Faktur and SPT PPN templates
accounting/chart_of_accounts.txt · Last modified: by admin