ACCOUNT NUMBER 10000 11000 11100 11200 11300 11400 11500 11600 11700 11800 11900 12000 12100

12110 20000 21000 21100 21200 21300 21400 21500 21600 22000 22100 30000 31100 31200 31300 40000 41100 41200 50000 51100 51200 60000 61000 61100 61200 61300 61400 61500 61600 61700 61800 80000 90000

ACCOUNT NAME ASSET CURRENT ASSET Cash In Bank Petty Cash Account Receivable Allowance for Doutful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Tax FIXED ASSET Equiptment at Cost Equiptment Accum Depr LIABILITY CURRENT LIABILITIES Account Payable Expense Payable Income Tax Payable PPN Payable PPN Outcome PPN Income LONG TERM LIABILITIES Bank Permata Loan EQUITY Hendrawan Capital Hendrawan Drawing Hendrawan Summary REVENUES Sales Sales Retur COST OF GOOD SOLD Cost Of Good Sold Freight Paid OPERATUNG EXPENSE Advertising Expense Telephone & Electricity Expense Store Supplies Expense Bad Debt Expense Derpeciation Expense Insurance Expense Rent Expense Wage & Salaries Other Operating Expense OTHER REVENUES AND GAIN Interest Revenue

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BALANCE ACCOUNT TYPE ASSET ASSET Bank Bank Account Receivable Account Receivable Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset ASSET Fixed Asset Fixed Asset LIABILITY LIABILITY Accounts Payable Other Current Liability Other Current Liability Other Current Liability Other Current Liability Other Current Liability LIABILITY Long Term Liability EQUITY Equity Equity Equity INCOME Income Income COST OF GOOD SOLD Cost of Sales Cost of Sales EXPENSE Expense Expense

91100 OTHER EXPENSE AND LOSSES 91200 Bank Service Charge 91300 Income Tax Expense