Account Number Account Name Header Account Type

10000 ASSETS H Asset

11000 CURRENT ASSETS H Asset
11110 Cash in Bank Bank
11120 Petty Cash Bank
11210 Account Receivable Accounts Receivable
11220 Allowance for Doubtful Debt Accounts Receivable
11310 Merchandise Inventory Other Asset
11320 Office Supplies Other Asset
11410 Prepaid Rent Other Asset
11420 Prepaid Insurance Other Asset
11430 VAT IN Other Asset
12000 NON CURRENT ASSETS H Asset
12100 Stock Invesment Other Asset
13100 Land Other Asset
13210 Building a cost Other Asset
13220 Building Accumulated Depr. Other Asset
13301 Vehicle at cost Other Asset
13302 Vehicle Accum Dep Other Asset
13401 Equipment Other Asset
13402 Equipment Accum Dep Other Asset
20000 LIABILITIES H Liability
21000 CURRENT LIABILITIES H Liability
21110 Credit Card Other Current Liability
21210 Accounts Payable Accounts Payable
21211 Accruad Expense Other Liability
21212 Income Tax Payable Other Current Liability
21320 VAT Out Other Current Liability
22000 LONG TERM LIABILITIES H Liability
22100 Bank Mandiri Loan Other Current Liability
30000 EQUITY H Equity
31100 Common Stock Equity
31200 Retained Earning Equity
31300 Income Summary Equity
40000 INCOME H Income
41100 Sales of merchandise Income
42100 Freight Collested Income
42200 Late Fee Colected Income
42300 Sales Discount Income
50000 COST OF SALES H Cost of sales
51100 Cost of goods Sold Cost of sales
52000 Freight Paid Cost of sales
53000 Purchase Discount Cost of sales
60000 EXPENSE H Expense
61100 Advertising Expenses Expense
61200 In store promotion oxpenses Expense
61300 Utility expense Expense
61400 Water, Telepon and Elect exp Expense
62100 Wages & Salaries Expense
62110 Rent expense Expense
62200 Supplies expense Expense
62300 Maintenance and repair expense Expense
62400 Bad debt expense Expense
62500 Depreciation Expense Expense
62600 Depreciation Vehicle Exp Expense
62700 Depreciation Equipment Exp Expense
62800 Insurance expense Expense
62900 Late fee expense Expense
80000 OTHER INCOME H Other Income
81100 Interest Income Other Income
81200 Deviden Income Other Income
90000 OTHER EXPENSE H Other Expense
91000 Interest Expense Other Expense
92000 Bank Service Charge Other Expense
93000 Income Tax Expense Other Expense
94000 Gain/loss sales vehicle Other Expense