DAFTAR AKUN PERUSAHAAN MANUFAKTUR

PT KLAMBIKU APEK

ACCOUNT NO ACCOUNT NAME ACCOUNT TYPE CURRENCY PARENT SALDO

10001 Kas Cash IDR
10001-01 Kas dan Setara Kas Cash IDR 10001 Rp 25,150,000
20002 Piutang Usaha Account Receivable IDR
20002-01 Piutang Usaha IDR Account Receivable IDR 20002 Rp 16,000,000
20003 Piutang Lain-lain Other Receivable IDR
20002-01 Piutang lain-lain IDR Other Receivable IDR 20003 Rp 3,800,500
30003 Persediaan Inventory IDR
30003-01 Persediaan IDR Inventory IDR 30003 Rp 17,750,000
40004 Beban Dibayar Dimuka Other Current Asset IDR
40004-01 Beban Dibayar Dimuka IDR Other Current Asset IDR 40004 Rp 5,000,000
50005 Aktiva Tetap Fixed Asset IDR
50005-01 Aktiva Tetap IDR Fixed Asset IDR 50005 Rp 110,000,000
50005-02 Properti Investasi Fixed Asset IDR 50005 Rp 56,250,000
50005-03 Gedung Fixed Asset IDR 50005 Rp 250,000,000
50005-04 Aset Tidak Berwujud Fixed Asset IDR 50005 Rp 1,700,000
60006 Hutang Usaha Account Payable IDR
60006-01 Hutang Usaha IDR Account Payable IDR 60006 Rp 27,905,000
60006-02 Hutang Pajak Account Payable IDR 60007 Rp 523,700
60007 Hutang Biaya Other Current Liabilities IDR
60007-01 Hutang Bank Jangka Pendek Short-Term Liabilities IDR 60007 Rp 10,000,000
60007-02 Hutang Bank Jangka Panjang long-Term Liabilities IDR 60007 Rp 35,000,000

60007-03 Hutang Imbalan Kerja Jangka long-Term Liabilities IDR 60007

Panjang Rp1,460,000
70007 Modal Equity IDR
70007-01 Modal Saham Equity IDR 70007 Rp366,708,000
70007-02 Tambahan Modal Disetor Equity IDR 70007 Rp 10,000,000
70008 Pendapatan Revenue IDR
70008-01 Pendapatan IDR Revenue IDR 70008 Rp 189,000,000
80008 Harga Pokok Penjualan Cost Of Good Sold IDR
80008-01 Beban Pokok Pendapatan Cost Of Good Sold IDR 80008 Rp 140,000,000
90009 Beban Penjualan Expense IDR
90009-01 Beban Penjualan IDR Expense IDR 90009 Rp 11,900,000
90010 Beban Administrasi&Umum Expense IDR
90010-01 Beban Administrasi&Umum IDR Expense IDR 90010 Rp 17,467,000
90010-02 Beban Pemasaran Expense IDR 90010 Rp 1,000,000
90011 Beban Lain-lain Other Expense IDR
90011-01 Beban Pajak Final Other Expense IDR 90011 Rp 250,000
90011-02 Beban Di luar usaha Other Expense IDR 90011 Rp 750,000
90011-03 Beban Pajak Penghasilan Other Expense IDR 90011 Rp 2,290,000
90011-04 Pajak Penghasilan Other Expense IDR 90011 Rp 185,000
1010 Laba/Rugi Belum Terealisasi Other Expense IDR
1010-01 Laba/Rugi Belum Terealisasi IDR Other Expense IDR 1010 Rp 800,000
 CHART OF ACCOUNT MANUFACTURING COMPANY
PT KLAMBIKU APEK

ACCOUNT NO ACCOUNT NAME ACCOUNT TYPE CURRENCY PARENT SALDO

10001 Cash Cash IDR
10001-01 Cash Cash IDR 10001 Rp 25,150,000
20002 Account Receivable Account Receivable IDR
20002-01 Account Receivable IDR Account Receivable IDR 20002 Rp 16,000,000
20003 Other Receivable Other Receivable IDR
20002-01 Other Receivable IDR Other Receivable IDR 20003 Rp 3,800,500
30003 Inventory Inventory IDR
30003-01 Inventory IDR Inventory IDR 30003 Rp 17,750,000
40004 Prepaid Cost Other Current Asset IDR
40004-01 Prepaid Cost IDR Other Current Asset IDR 40004 Rp 5,000,000
50005 Fixed Asset Fixed Asset IDR
50005-01 Fixed Asset IDR Fixed Asset IDR 50005 Rp 110,000,000
50005-02 Investment Property Fixed Asset IDR 50005 Rp 56,250,000
50005-03 Building Fixed Asset IDR 50005 Rp 250,000,000
50005-04 Intangible Assets Fixed Asset IDR 50005 Rp 1,700,000
60006 Account Payable Account Payable IDR
60006-01 Account Payable IDR Account Payable IDR 60006 Rp 27,905,000
60006-02 Tax Payable Account Payable IDR 60006 Rp 523,700
60007 Accrued Expense Other Current Liabilities IDR
60007-01 Short-Term Bank Liabilities Short-Term Liabilities IDR 60007 Rp 10,000,000
60007-02 Long-Term Bank Liabilities Long-Term Liabilities IDR 60007 Rp 35,000,000

60007-03 Long-Term Employee Benefit Long-Term Liabilities IDR 60007

Liabilities Rp1,460,000
70007 Equity Equity IDR
70007-01 Capital Stock Equity IDR 70007 Rp366,708,000
70007-02 Additional Paind-In Capital Net Equity IDR 70007 Rp 10,000,000
70008 Revenue Revenue IDR
70008-01 Revenue IDR Revenue IDR 70008 Rp 189,000,000
80008 Cost Of Good Sold Cost Of Good Sold IDR
80008-01 Cost Of Good Sold IDR Cost Of Good Sold IDR 80008 Rp 140,000,000
90009 Sales Expense Expense IDR
90009-01 Sales Expense IDR Expense IDR 90009 Rp 11,900,000
90010 General&Administrative Cost Expense IDR
90010-01 General&Administrative Cost IDR Expense IDR 90010 Rp 17,467,000
90010-02 Marketing Expense Expense IDR 90010 Rp 1,000,000
90011 Other Expense Other Expense IDR
90011-01 Final Tax Expense Other Expense IDR 90011 Rp 250,000
90011-02 Non Operating Expense Other Expense IDR 90011 Rp 750,000
90011-03 Income Tax Expense Other Expense IDR 90011 Rp 2,290,000
90011-04 Income Tax Other Expense IDR 90011 Rp 185,000
1010 Unrealized Gain or Loss Other Expense IDR
1010-01 Unrealized Gain or Loss IDR Other Expense IDR 1010 Rp 800,000