TABEL ACCOUNT REFERENCE

REF ACCOUNT
1-0000 Assets
1-1000 Current Assets
1-1100 Cash
1-1200 Account Receivable
1-1300 Allowances for Doubtful
1-1400 Notes Receivable
1-1500 Revenue Receivable
1-1600 Raw Material Inventory
1-1700 Work In Process Inventory
1-1800 Finished Goods Inventory
1-1900 Helper Inventory
1-1110 Supplies
1-1111 Prepaid Expenses
1-2000 Fixed Assets
1-2100 Equipment
1-2200 Acc Depre Equipment
1-2300 Vehicle
1-2400 Acc Depre Vehicle
1-2500 Machine
1-2600 Acc Depre Machine
1-2700 Building
1-2800 Acc Depre Building
1-2900 Land
2-0000 Liabilities
2-1000 Current Liabilities
2-1100 Account Payable
2-1200 Notes Payable
2-1300 Expenses Payable
2-1400 Unearned Revenues
2-2000 Long Term Liabikities
2-2100 Bank Loan
3-0000 Owner’s Equity
3-1100 Capital
3-1200 Prive
4-0000 Sales
4-1100 Sales
4-1200 Sales Returns and Allowances
4-1300 Sales Discounts
5-0000 Purchase
5-1100 Purchase
5-1200 Freight In
5-1300 Purchase Returns and Allowances
5-1400 Purchase Discounts
6-0000 Expenses
6-1000 Sales Expenses
6-1100 Advertising Expense
6-1200 Sales Salaries Expense
6-1300 Store Supplies Expense
6-1400 Depre Store Equipment Expense
6-1500 Freight out
6-1600 dll
6-2000 Adm & General Expenses
6-2100 Office Salaries Expense
6-2200 Office Supplies Expense
6-2300 Depre Office Equipment Expense
6-2400 Rent Expense
6-2500 Insurance Expense
6-2600 Depre Building Expense
6-2700 Depre Vehicle Expense
6-2800 dll
7-0000 Other
7-1000 Other Revenue
7-1100 Semua pend diluar usaha
7-2000 Other Expenses
7-2100 Semua biaya diluar usaha
7-3100 Income Tax
 PERUSAHAAN TAI LEDIG
GENERAL JOURNAL
Bulan.....
PAGE :
Date ACCOUNT DESCRIPTION REF DEBIT
1 Assets 1-0000
2 Current Assets 1-1000
3 Cash 1-1100
4 Account Receivable 1-1200
5 Allowances for Doubtful 1-1300
6 Notes Receivable 1-1400
7 Revenue Receivable 1-1500
8 Raw Material Inventory 1-1600
9 Prepaid Expenses 1-1700
10 Prepaid Expenses 1-1800
11 Prepaid Expenses 1-1900
12 Cash 1-1110
13 Cash 1-1111
14 Fixed Assets 1-2000
15 Equipment 1-2100
16 Acc Depre Equipment 1-2200
17 Vehicle 1-2300
18 Acc Depre Vehicle 1-2400
19 Machine 1-2500
20 Acc Depre Machine 1-2600
21 Building 1-2700
22 Acc Depre Building 1-2800
23 Land 1-2900
24 Liabilities 2-0000
25 Current Liabilities 2-1000
26 Account Payable 2-1100
27 Notes Payable 2-1200
28 Expenses Payable 2-1300
29 Unearned Revenues 2-1400
30 Long Term Liabikities 2-2000
31 Bank Loan 2-2100
32 Owner’s Equity 3-0000
33 Capital 3-1100
34 Prive 3-1200
35 Sales 4-0000
36 Sales 4-1100
37 Sales Returns and Allowances 4-1200
38 Sales Discounts 4-1300
39 Purchase 5-0000
40 Purchase 5-1100
41 Freight In 5-1200
42 Purchase Returns and Allowances 5-1300
43 Purchase Discounts 5-1400
44 Expenses 6-0000
45 Sales Expenses 6-1000
46 Advertising Expense 6-1100
47 Sales Salaries Expense 6-1200
48 Store Supplies Expense 6-1300
6-1400
6-1500 0
6-1600
6-2000
6-2100
6-2200
6-2300
6-2400
6-2500
6-2600
6-2700
6-2800
7-0000
7-1000
7-1100
7-2000
7-2100
7-3100
 GJ-1
CREDIT
0