Account No.

Account Name Account Type

1101 Cash Cash/Bank
1101.001 Cash IDR Cash/Bank
1101.002 Cash USD Cash/Bank
1101.201 Petty Cash IDR Cash/Bank
1101.202 Petty Cash USD Cash/Bank
1102 Bank Cash/Bank
1102.001 Mandiri IDR Cash/Bank
1102.002 BCA IDR Cash/Bank
1102.003 Mandiri USD Cash/Bank
1102.004 BCA USD Cash/Bank
1103 Account Receivable Account Receivable
1103.001 Account Receivable IDR Account Receivable
1103.002 Account Receivable USD Account Receivable
1103.999 Allowance for Bad Debt Account Receivable
1104 Advance Purchase Account Receivable
1104.001 Advance Purchase IDR Account Receivable
1104.002 Advance Purchase USD Account Receivable
1105 Merchandise Inventory Inventory
1105.001 Inventory - Absolute Revo 110 Spoke Inventory
1105.002 Inventory - Blade Inventory
1105.003 Inventory - Supra X 125 R (CW) Inventory
1105.004 Inventory - Supra X 125 PGM-Fi Inventory
1105.005 Inventory - Beat Inventory
1105.006 Inventory - Vario CW Inventory
1105.007 Inventory - New Vario Techno Inventory
1105.008 Inventory - City Sport 1 Inventory
1105.009 Inventory - Mega Pro CW Inventory
1105.010 Inventory - Tiger CW Inventory
1106 Prepayment Other Current Assets
1106.001 Prepaid Rent Other Current Assets
1106.002 Prepaid Insurance Other Current Assets
1107 Supplies Inventory Other Current Assets
1107.001 Office Supplies Other Current Assets
1107.002 Store Supplies Other Current Assets
1108 Prepaid Tax Other Current Assets
1108.001 Purchase Tax (VAT IN) Other Current Assets
1108.022 Prepaid Tax 22 Other Current Assets
1108.023 Prepaid Tax 23 Other Current Assets
1108.025 Prepaid Tax 25 Other Current Assets
1201 Historical FA Value Fixed Assets
1201.001 Land Fixed Assets
1201.002 Building Fixed Assets
1201.003 Office Equipment Fixed Assets
1201.004 Store Equipment Fixed Assets
1201.005 Vehicle Fixed Assets
1202 Accumulated Depreciation Accumulated Depreciation
1202.001 Accum Deprec Building Accumulated Depreciation
1202.002 Accumulated Depr. of Office Equipment Accumulated Depreciation
1202.003 Accumulated Depr. of Store Equipment Accumulated Depreciation
1202.004 Accum Deprec Vehicle Accumulated Depreciation
2101 Account Payable Account Payable
2101.001 Account Payable IDR Account Payable
2101.002 Account Payable USD Account Payable
2102 Advance Sales Account Payable
2102.001 Advance Sales IDR Account Payable
2102.002 Advance Sales USD Account Payable
2103 Tax Payable Other Current Liabilities
2103.001 Sales Tax [VAT OUT] Other Current Liabilities
2103.002 Exclusive Tax (PPnBM) Other Current Liabilities
2103.021 Tax Payable 21 Other Current Liabilities
2103.022 Tax Payable 22 Other Current Liabilities
2103.023 Tax Payable 23 Other Current Liabilities
2103.024 Tax Payable 25/29 Other Current Liabilities
2103.999 Other Tax Payable Other Current Liabilities
2104 Accrued Payable Other Current Liabilities
2104.001 Interest Payable Other Current Liabilities
2104.002 Salaries Payable Other Current Liabilities
2105 Dividend Payable Other Current Liabilities
2106 Unbilled Received Inventory from Vendor Other Current Liabilities
2199 Other Current Liabilities Other Current Liabilities
3100 Opening Balance Equity Equity
3200 Common Stock Equity
3400 Retained Earnings Equity
3900 Dividend Equity
4101 Sales Revenue
4101.001 Sales - Absolute Revo 110 Spoke Revenue
4101.002 Sales - Blade Revenue
4101.003 Sales - Supra X 125 R (CW) Revenue
4101.004 Sales - Supra X 125 PGM-Fi Revenue
4101.005 Sales - Beat Revenue
4101.006 Sales - Vario CW Revenue
4101.007 Sales - New Vario Techno Revenue
4101.008 Sales - City Sport 1 Revenue
4101.009 Sales - Mega Pro CW Revenue
4101.010 Sales - Tiger CW Revenue
4101.999 Sales - Other Revenue
4102 Sales Discount Revenue
4102.002 Item Sales Discount - Absolute Revo 110 Spoke Revenue
4102.003 Item Sales Discount - Blade Revenue
4102.004 Item Sales Discount - Supra X 125 R (CW) Revenue
4102.005 Item Sales Discount - Supra X 125 PGM-Fi Revenue
4102.006 Item Sales Discount - Beat Revenue
4102.007 Item Sales Discount - Vario CW Revenue
4102.008 Item Sales Discount - New Vario Techno Revenue
4102.009 Item Sales Discount - City Sport 1 Revenue
4102.010 Item Sales Discount - Mega Pro CW Revenue
4102.011 Item Sales Discount - Tiger CW Revenue
4102.999 Item Sales Discount - Other Revenue
4104 Invoice Sales Discount Revenue
4104.001 Invoice Sales Discount IDR Revenue
4104.002 Invoice Sales Discount USD Revenue
4103 Sales Return Revenue
4103.001 Sales Return - Absolute Revo 110 Spoke Revenue
4103.002 Sales Return - Blade Revenue
4103.003 Sales Return - Supra X 125 R (CW) Revenue
4103.004 Sales Return - Supra X 125 PGM-Fi Revenue
4103.005 Sales Return - Beat Revenue
4103.006 Sales Return - Vario CW Revenue
4103.007 Sales Return - New Vario Techno Revenue
4103.008 Sales Return - City Sport 1 Revenue
4103.009 Sales Return - Mega Pro CW Revenue
4103.010 Sales Return - Tiger CW Revenue
4103.999 Sales Return - Other Revenue
5100 Cost of Sales Cost of Goods Sold
5100.001 Cost of Sales - Absolute Revo 110 Spoke Cost of Goods Sold
5100.002 Cost of Sales - Blade Cost of Goods Sold
5100.003 Cost of Sales - Supra X 125 R (CW) Cost of Goods Sold
5100.004 Cost of Sales - Supra X 125 PGM-Fi Cost of Goods Sold
5100.005 Cost of Sales - Beat Cost of Goods Sold
5100.006 Cost of Sales - Vario CW Cost of Goods Sold
5100.007 Cost of Sales - New Vario Techno Cost of Goods Sold
5100.008 Cost of Sales - City Sport 1 Cost of Goods Sold
5100.009 Cost of Sales - Mega Pro CW Cost of Goods Sold
5100.010 Cost of Sales - Tiger CW Cost of Goods Sold
5200 Vendor Payment Term Discount Cost of Goods Sold
6100 Sales Expense Expense
6100.001 Salary Sales Expense Expense
6100.002 Supplies Sales Expense Expense
6100.003 Rent Expense Store Expense
6100.004 Advertising Sales Expense Expense
6100.005 Sales Commission Expense Expense
6100.006 Transportation Sales Expense Expense
6100.007 Repair & Maintenance Sales Expense Expense
6100.999 Miscellaneous Sales Expense Expense
 6200 General & Adm Expense Expense
6200.001 Salary G/A Expense Expense
6200.002 Utility Expense Expense
6200.002.001 Electric & Lighting Expense Expense
6200.002.002 Phone & Fax Expense Expense
6200.002.003 Internet Expense Expense
6200.002.004 PAM Water Expense Expense
6200.003 Transportation Expense Expense
6200.004 Repair & Maintenance G/A Expense Expense
6200.005 Bad Debt Expense - AR Expense
6200.006 PBB (Fiscal Land & Building) Expense
6200.007 Charge & Late of Fiscal Expense
6200.008 Freight-in Expense
6200.009 Rent Expense Office Expense
6200.999 Miscellaneous G/A Expense Expense
6300 Depreciation Expense Expense
6300.101 Depreciation Expense of Building Expense
6300.102 Depreciation Expense of Office Equipment Expense
6300.103 Depreciation Expense of Store Equipment Expense
6300.104 Depreciation Expense of Vehicle Expense
7100 Other Expense Other Expense
7100.001 Bank Adm Expense Other Expense
7100.002 Interest Expense Other Expense
7100.003 Gain/Loss of FA Disposal Other Expense
7100.004 Interest Income Tax Other Expense
7100.999 Miscellaneous Other Exp Other Expense
7200 Income Tax - Company Other Expense
7300 Realized Gain/Loss Other Expense
7400 Unrealized Gain/Loss Other Expense
8100 Other Income Other Income
8100.001 Dividend Income Other Income
8100.002 Interest Income Other Income
8100.003 Gain/Loss of FA Revaluation Other Income
8100.999 Miscellaneous Other Income Other Income
 Currency Parent

IDR 1101
USD 1101
IDR 1101
USD 1101

IDR 1102
IDR 1102
USD 1102
USD 1102

IDR 1103
USD 1103
1103

IDR 1104
USD 1104

1105
1105
1105
1105
1105
1105
1105
1105
1105
1105

1106
1106

1107
1107

1108
1108
1108
1108

1201
1201
1201
1201
 1201

1202
1202
1202
1202

IDR 2101
USD 2101

IDR 2102
USD 2102

2103
2103
2103
2103
2103
2103
2103

2104
2104

4101
4101
4101
4101
4101
4101
4101
4101
4101
4101
4101

4102
4102
 4102
4102
4102
4102
4102
4102
4102
4102
4102

IDR 4104
USD 4104

4103
4103
4103
4103
4103
4103
4103
4103
4103
4103

5100
5100
5100
5100
5100
5100
5100
5100
5100
5100

6100
6100
6100
6100
6100
6100
6100
6100
6200
6200
6200.002
6200.002
6200.002
6200.002
6200
6200
6200
6200
6200
6200
6200
6200

6300
6300
6300
6300

7100
7100
7100
7100
7100

8100
8100
8100
8100