No Akun Nama Akun header Account Type

1-0000 Aktiva H Asset

1-1100 Cash in Bank Bank
1-1200 Petty Cash Other Asset
1-1300 Accounts Receivable Account Receivable
1-1400 Allowance for Doubtful Debt Account Receivable
1-1500 Merchandise Inventory Other Asset
1-1600 Store Supplies Other Current Assets
1-1700 Prepaid Insurance Other Current Assets
1-1800 Prepaid Rent Other Current Assets
1-1900 Prepaid Tax Other Current Assets
1-2000 Aktiva Tetap H Fixed Asset
1-2100 Equipment at Cost Fixed Asset
1-2110 Equipment Accum Dep Fixed Asset
2-0000 Kewajiban H Liability
2-1100 Accounts Payable Account Payable
2-1200 Expense Payable Other Current Liability
2-1300 Income Tax Payable Other Current Liability
2-1400 PPN Payable Other Current Liability
2-1500 PPN Outcome Other Current Liability
2-1600 PPN Income Other Current Liability
2-2000 Long Term Liabilities Liability
2-2100 Bank BCA Loan Long Term Liability

3-1100 Ruchdiana Capital

3-1200 Ruchdiana Drawing
3-1300 Income Summary

4-1100 Sales
4-1200 Sales Retur
4-1300 Sales discount
4-1400 Freight Collected

5-1100 Cost of goods Sold

5-1200 Freight Paid
5-1300 Purchases discount

6-1000 Advertising Expenses

6-1100 Telephone & Electricity
6-1200 Expenses
Store Supplies Expenses
6-1300 Bad Debts Expenses
6-1400 Depreciation expenses
6-1500 Insurance expense
6-1600 Rent Expense
6-1700 Wages & Salaries
6-1800 Other Operating Expenses

8-1100 Interest Revenue

9-1100 Interest Expense

9-1200 Bank Service Charge
9-1300 Income Tax Expense