| Kode | Nama Akun | Tipe | Saldo Normal |
|---|---|---|---|
| 1101 | Kas & Bank | asset | debit |
| 1201 | Piutang Pembiayaan Konsumen | asset | debit |
| 2301 | Pendapatan Bunga Ditangguhkan | liability | credit |
| 4101 | Pendapatan Bunga Pembiayaan | revenue | credit |
| 4201 | Pendapatan Denda Keterlambatan | revenue | credit |