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Table of Contents
Chart of Accounts (COA) in CushionsERP
Chart of Accounts (COA) is managed under the Accounting (double entry) module, not under any “Advanced Accounting” module.
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