No.

Akun Nama Akun

1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-2100 Fixed Assets
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1000 Current Liabilities
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2000 Long Term Liabilities
2-2100 Bank BCA Loan
3-1000 Equity
3-1100 Ruchdiana Capital
3-1200 Ruchdiana Drawing
3-1300 Income Summary
4-1000 Revenues
4-1100 Sales
4-1200 Sales Retur
4-1300 Sales discount
4-1400 Freight Collected
5-1000 Cost Of Goods Sold
5-1100 Cost of goods Sold
5-1200 Freight Paid
5-1300 Purchases discount
6-0000 Operating Expenses
6-1000 Advertising Expenses
6-1100 Telephone & Electricity Expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debts Expenses
6-1400 Depreciation expenses
6-1500 Insurance expense
6-1600 Rent Expense
6-1700 Wages & Salaries
6-1800 Other Operating Expenses
8-1000 Other Revenues and Gains
8-1100 Interest Revenue
9-1000 Other Expenses and Losses
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense