Account Number Account Name Header Balance

10000 Assets H
11000 Current Assets H
11100 Cash in Bank
11200 Petty Cash
11300 Account Receivable
11400 Allowance of Doubtfull Debt
11450 Notes Receivable
11500 Merchandise inventory
11600 Service Supplies
11700 Prepaid insurance
11800 Prepaid Rent
11900 Prepaid Tax
11910 Value Added Tax (VAT) in
12000 Long Term Investment H
12100 Stock Investments
13000 Fixed Assets H
13100 Service Equipment
13110 Accumulated Depreciation of Equipment
13200 Vehicle
13210 Accumulated Depreciation of Vehicle
20000 Liability H
21000 Current Liabilities H
21100 Credit Card Payable
21200 Accounts Payable
21300 Accrued Expense
21400 Accured Tax
21500 Income Tax Payable
21600 VAT Payable
21700 VAT Out
22000 Long Term Liabilities H
22100 Mandiri Bank Loan
30000 Equity H
31100 Mr.Yusuf's Capital
31200 Mr.Yusuf's Drawing
31300 Current Earning
31900 Historical Balancing
40000 Revenues H
41100 Sales
41200 Sales Return
41300 Sales Discount
41400 Service incomes
50000 Cost of Goods sold H
51500 Cost of Goods sold
51200 Freight In
51300 Purchase Discount
60000 Operating Expense H
61100 Telephone & Electricity Expense
61200 Service Supplies Expense
61300 Bad Debts Expense
61400 Spoilege Expense (Defected Inventory)
61500 Depreciation Expense
61600 Insurance Expense
61700 Rent Expense
61800 Wages and Salaries Expense
61900 Advertising Expense
61910 Traveling Expense
61920 Repair and Maintenance Expense
61930 Postage Expense
61999 Other operating Expense
80000 Other Revenues and Gains H
81100 Interest Income
81200 Dividend Income
81300 Gain (loss) on Sale of Stock
81400 Freight Collected
81500 Late Fees Collected
90000 Others Expenses and losses H
91100 Interest Expense
91200 Bank Service Charge
91300 Late Fees Expense
91400 Income Tax
 Account Type
asset
asset
bank
bank
accounts receivable
accounts receivable
other current asset
other current asset
other current asset
other current asset
other current asset
other current asset
other current asset
asset
other asset
asset
fixed asset
fixed asset
fixed asset
fixed asset
liability
liability
other current 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
equity
income
income
income
income
income
cost of sales
cost of sales
cost of sales
cost of sales
expense
expense
expense
expense
expense
expense
expense
expense
expense
expense
expense
expense
expense
expense
other income
other income
other income
other income
other income
other income
other expense
other expense
other expense
other expense
other expense