ACCOUNT NO ACCOUNT NAME ACCOUNT TYPE Currency PARENT Account OPENING BALANCE

1000 Cash & Bank IDR Cash/Bank IDR

1000.01 Cash IDR Cash/Bank IDR 1000 60,000,000
1000.02 Bank Jakarta IDR Cash/Bank IDR 1000 220,000,000
1000.03 Bank Depok IDR Cash/Bank IDR 1000 199,000,000
1001 Foreign Currency Cash/Bank SGD
1001.01 Cash SGD Cash/Bank SGD 1001 2,000
1001.02 Bank Hongkong USD Cash/Bank SGD 1001 13,600
1001.03 Bank Italiano SGD Cash/Bank SGD 1001 6,300
1002 Account Receivable A/R IDR
1003 Advanced Purchase A/R IDR
1003.01 Advanced Purchase IDR A/R IDR 1003
1003.02 Advanced Purchase SGD A/R SGD 1003
1004 Inventory Inventory
1005 Supplies Inventory
1006 Goods in Transit Inventory
1007 Prepayment Other Current Assets
1007.01 Prepaid Rent Other Current Assets 1007
1007.02 Prepaid Insurance Other Current Assets 1007
1008 PPN Masukan Other Current Assets
1110 Fixed Assets-at Cost Fixed Asset
1110.01 Equipment Fixed Asset 1110
1110.02 Vehicle Fixed Asset 1110
1120 Accumulated Depreciation Accumulated Depreciation
1120.01 Acc. Deprec. Equipment Accumulated Depreciation 1120
1120.02 Acc. Deprec. Vehicle Accumulated Depreciation 1120
2000 Account Payable Account Payable IDR
2001 Advanced Sales Account Payable IDR
2001.01 Advanced Sales IDR Account Payable IDR 2001
2001.02 Advanced Sales SGD Account Payable SGD 2001
2002 Tax Payable Other Current Liabilities
2002.01 PPN Keluaran Other Current Liabilities 2002
2002.02 PPh 21 Other Current Liabilities 2002
2002.03 PPh 22 Other Current Liabilities 2002
2150 Other Current Liabilities Other Current Liabilities
3001 Common Stock Equity 200,000,000
3002 PIC - Common Stock Equity 521,250,000
4000 Sales Revenue
4000.01 Sales Component Revenue 4000
4000.02 Sales Packet Revenue 4000
4000.03 Services Income Revenue 4000
4001 Sales Return & Disc. Revenue
4001.01 Sales Return Component Revenue 4001
4001.02 Sales Return Packet Revenue 4001
4001.03 Services Return Revenue 4001
5000 Cost of Goods Sold COGS
5001 Freight-in COGS
5002 Purchase Term Discount COGS
5003 Differences Delivered Items COGS
6000 Sales Expense Expense
6000.01 Insurance Sales Expense Expense 6000
6000.02 Advertising Sales Expense Expense 6000
6001 General & Adm Expense Expense
6001.01 Salaries G/A Expense Expense 6001
6001.02 Utilities Expense Expense 6001
6001.03 Supplies G/A Expense Expense 6001
6002 Depreciation Expense Expense
6002.01 Depr. Expense - Equipment Expense 6002
6002.02 Depr. Expense - Vehicle Expense 6002
6200 Gain/Loss Foreign Exchange Expense
6200.01 Realized Gain/Loss USD Expense 6200
6200.02 Unrealized Gain/Loss USD Expense 6200
7000 Other Income Other Income
7000.01 Interest Income Other Income 7000
7000.02 Dividend Income Other Income 7000
8000 Other Expense Other Expense
8000.01 Bank Adm. Expense Other Expense 8000
8000.02 Interest Expense Other Expense 8000
NO AKUN NAMA AKUN JENIS AKUN MATA UANG
1000 uang Tunai & Bank Tunai/Bank IDR
1000.01 Tunai ( Rupiah ) Tunai/Bank IDR
1000.02 Bank Jakarta IDR Tunai/Bank IDR
1000.03 Bank Depok IDR Tunai/Bank IDR
1001 Mata Uang Asing Tunai/Bank SGD
1001.01 Tunai ( Singapura ) Tunai/Bank SGD
1001.02 Bank Hongkong USD Tunai/Bank SGD
1001.03 Bank Italiano SGD Tunai/Bank SGD
1002 Piutang Dagang A/R IDR
1003 Pembelian tingkat lanjut A/R IDR
1003.01 Pembelian tingkat lanjut ( Rupiah ) A/R IDR
1003.02 Pembelian tingkat lanjut ( Dollar Singapura ) A/R SGD
1004 Inventaris Inventory
1005 Persediaan Inventory
1006 Barang dalam perjalanan Inventory
1007 Pembayaran di muka Other Current Assets
1007.01 sewa di bayar dimuka Other Current Assets
1007.02 Asuransi Prabayar Other Current Assets
1008 PPN Masukan Other Current Assets
1110 Aktiva tetap pada biaya Fixed Asset
1110.01 Peralatan Fixed Asset
1110.02 Kendaraan Fixed Asset
1120 Akumulasi Penyusutan Accumulated Depreciation
1120.01 Akumulasi Penyusutan peralatan Accumulated Depreciation
1120.02 Akumulasi Penyusutan Kendaraan Accumulated Depreciation
2000 Akun Hutang Account Payable IDR
2001 Penjualan Lanjutan Account Payable IDR
2001.01 Penjualan Lanjutan ( Rupiah ) Account Payable IDR
2001.02 Penjualan Lanjutan ( Dolar Singapura ) Account Payable SGD
2002 hutang pajak Other Current Liabilities
2002.01 PPN Keluaran Other Current Liabilities
2002.02 PPh 21 Other Current Liabilities
2002.03 PPh 22 Other Current Liabilities
2150 kewajiban lancar lainnya Other Current Liabilities
3001 saham biasa Equity
3002 PIC - saham biasa Equity
4000 penjualan Revenue
4000.01 komponen penjualan Revenue
4000.02 paket penjualan Revenue
4000.03 penghasilan jasa Revenue
4001 retur & diskon penjualan Revenue
4001.01 komponen pengembalian barang Revenue
4001.02 paket pengembalian penjualan Revenue
4001.03 pengembalian layanan Revenue
 5000 harga pokok penjualan COGS
5001 pengangkutan COGS
5002 diskon jangka waktu pembelian COGS
5003 perbedaan produk yang di berikan COGS
6000 beban penjualan Expense
6000.01 beban asuransi penjualan Expense
6000.02 beban penjualan iklan Expense
6001 beban umum & adm Expense
6001.01 Salaries G/A Expense Expense
6001.02 Utilities Expense Expense
6001.03 Supplies G/A Expense Expense
6002 Depreciation Expense Expense
6002.01 Depr. Expense - Equipment Expense
6002.02 Depr. Expense - Vehicle Expense
6200 Gain/Loss Foreign Exchange Expense
6200.01 Realized Gain/Loss USD Expense
6200.02 Unrealized Gain/Loss USD Expense
7000 Other Income Other Income
7000.01 Interest Income Other Income
7000.02 Dividend Income Other Income
8000 Other Expense Other Expense
8000.01 Bank Adm. Expense Other Expense
8000.02 Interest Expense Other Expense
AKUN INDUK SALDO AWAL

1000 60,000,000
1000 220,000,000
1000 199,000,000

1001 2,000
1001 13,600
1001 6,300

1003
1003

1007
1007

1110
1110

1120
1120

2001
2001

2002
2002
2002

200,000,000
521,250,000

4000
4000
4000

4001
4001
4001
6000
6000

6001
6001
6001

6002
6002

6200
6200

7000
7000

8000
8000