Account er t Name header 10000 Y 11000 Y 11100 Y 11101 11102 11103 11199 11200 Y 11201 N-T 11202 N-T

11203 N-T 11300 Y 11301 N-T 11302 N 11400 Y 11401 N-T 11402 N 11403 N-T 11404 N-T 11405 N-T 12000 Y 12100 N-T 13000 Y 13100 I 13200 Y 13201 N 13202 N 13300 N 13301 N 13302 N-T

Number Account Tax Code Description Accounts Assets H CURRENTASSETS CASH & BANK

Name Header Balance Account Type Last Cheque Numb Inactive Account B/Account Number B/Accoun Classification for Statement of Cash Flow Subtotal Rp0.00 Asset H H Rp0.00 Asset Rp0.00 Asset Bank 0 Bank 0 Rp0.00 Bank Rp0.00 H Rp0.00 Rp0.00 O Rp0.00 O Rp0.00 O Rp0.00 N-T N-T 0 Bank Asset N N N-T 0 N N N

Cash Rp0.00 BCA Rp0.00 Petty Cash Undeposited Funds ACCOUNTS RECEIVABLE

N N-T

N N

Account Receivable N Allowance for Bad Debts N Employee Receivable N INVENTORY & SUPPLIES H

Accounts Receivable Accounts Receivable Accounts Receivable Asset N

Merchandise of Inventory Rp0.00 Other Current Asset N O Office Supplies Rp0.00 Other Current Asset N-T O PREPAYMENT H Rp0.00 Asset N VAT IN (Purchase Tax) N Prepaid REnt Rp0.00 Other Current O Rp0.00 Other Current Asset O Prepaid Insurance Rp0.00 Other Current N O Prepaid Tax Article 25 Rp0.00 Other Current N O Prepaid Tax Article 23 Rp0.00 Other Current N O INVESTMENT H Rp0.00 Asset Marketable Securities N FIXED ASSETS H Tanah Asset N-T Asset Asset Asset N

Rp0.00 Other Current Asset O Rp0.00 Asset N N-T N N N-T N-T

Rp0.00 Fixed Asset H I Rp0.00 Asset

BUILDING - BOOK VALUE Building Cost Value Accum Deprec Building

Rp0.00 Fixed Asset Rp0.00 Fixed Asset H Rp0.00 Asset Y Rp0.00 Fixed Asset Rp0.00 Fixed Asset I

I MEUBLE & EQUIPMENT BOOK VALUE Meuble Equipment Cost I Accum Deprec Meuble Equipment N

N-T

13400 Y 13401 N 13402 N 20000 Y 21000 N 21100 N 21101 N 21200 Y 21201 N-T 21221 N-T 21223 N-T 21229 N-T 21300 Y 21302 N-T 21303 N-T 21304 N-T 21399 N-T 22000 N 22100 N-T 30000 Y 30100 F 30200 F 30900 30999 F 40000 Y 41000 42000 43000 44000 N 44500 50000 Y 51000 N 51202

VEHICLES BOOK VALUE Vehicle Cost Value

H I

Rp0.00 Asset Rp0.00 Fixed Asset

N N-T N-T N

Accum Deprec Vehicle Liabilities H

Rp0.00 Fixed Asset I Rp0.00 Liability H Rp0.00 Liability Y H Rp0.00 Liability Y Rp0.00 Accounts Payable O Rp0.00 Liability Rp0.00 Other O Rp0.00 Other Current O Rp0.00 Other Current O Rp0.00 Other Current O Liability

CURRENT LIABILITY ACCOUNTS PAYABLE Account Payable TAX PAYABLE H

N-T N Current Liability Liability Liability Liability N

VAT OUT (Sales Tax Payable) N Tax Payable Article 21 N Tax Payable Article 23 N Tax Payable Article 29 N EXPENSE PAYABLE H Rp0.00 Salaries Payable N Electric & Water Payable N Telephone Payable N Other Current Liability N LONG TERM LIABILITY H

Rp0.00 Other Current Liability O Rp0.00 Other Current Liability O Rp0.00 Other Current Liability O Rp0.00 Other Current Liability O Rp0.00 Liability Y Bank Intan Payable (15 Years) Rp0.00 Long Term Liability N F Equity H Rp0.00 Equity N Gumarang Capital (RE) Gumarang Withdrawal Current Year Earnings Historical Balancing Income H Rp0.00 Income Rp0.00 Equity Rp0.00 Equity Rp0.00 Equity Rp0.00 Equity N N N-T N N-T N-T N N-T N-T N-T N-T N N N N

Sales Product Rp0.00 Income N-T N Service Fee Income Rp0.00 Income N-T Sales Discount Rp0.00 Income N-T N Freight Collected Income Rp0.00 Income Sales Return Cost Of Sales H Rp0.00 Income Rp0.00 Cost of Sales N-T N

Cost of Sales Product Freight In

Rp0.00 Cost of Sales Rp0.00 Cost of Sales

51203 N 60000 Y 61000 Y 61100 61200 N 61300 N 61400 N 61500 N 61600 61700 61800 N 61900 N 62000 Y 62100 62200 N 62300 62400 62500 62900 N 80000 Y 81000 82000 N 89000 N-T 90000 Y 91000 N 92000 N 99999

Purchase Discount Expenses H

Rp0.00 Cost of Sales Rp0.00 Expense H Rp0.00 Expense Rp0.00 Expense N-T Rp0.00 Expense Rp0.00 Expense Rp0.00 Expense Rp0.00 Expense Rp0.00 Expense N-T Rp0.00 Expense N-T Rp0.00 Expense Rp0.00 Expense Rp0.00 Expense Rp0.00 Expense N-T Rp0.00 Expense N

N-T

GENERAL & ADM EXPENSE

N N N-T N-T N-T N-T N N N-T N-T N N N-T N N-T N N-T N N-T

Insurance Expense Depreciation of Building Exp. Deprec of Meuble & Equipment Salary General & Adm Expense Electricity & Water Expense Office Suplies Expense Telephone Expense Bank Administration Charges Other General & Adm Expense MARKETING EXPENSE Advertising Expense Depreciation of Vehicles H

Freight Out Rp0.00 Expense N-T N Bad Debts Expense Rp0.00 Expense N-T Rent Expense Rp0.00 Expense N-T N Other Marketing & Sales Exp. Rp0.00 Expense Other Income H Rp0.00 Other Income

Interest Income Rp0.00 Other Income Gain of Sale Investment Rp0.00 Other Income

Other Miscellaneous Income Rp0.00 Other Income N Other Expenses H Rp0.00 Other Expense Interest Expense Loss of Sale Investment Income Tax Rp0.00 Other Expense Rp0.00 Other Expense Rp0.00 Other Expense N-T

N N-T N-T N