NO.

NAMA AKUN
date account name
1-1000 CURRENT ASSETS:
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 Income Tax Article 25
1-1901 VAT-In
1-2000 FIXED ASSETS:
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1000 CURRENT LIABILITIES:
2-1100 Accounts Payable
2-1200 Accrued Expense
2-1300 Income Tax Payable
2-1400 VAT-Out
2-2000 LONG TERM LIABILITIES:
2-2100 Esemka Bank Loan
3-1000 EQUITY:
3-1100 Paid Up Capital
3-1200 Retained Earnings
3-1300 Dividend
3-1400 Income Summary
4-1000 REVENUES:
4-1100 Sales
4-1200 Sales Return
5-1000 COST OF GOODS SOLD:
5-1100 Cost of Goods Sold
6-0000 OPERATING EXPENSE:
6-1000 Advertising Expense
6-1100 Telephone & Electricity Expense
6-1200 Store Supplies Expense
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
7-1000 OTHER REVENUES AND GAINS:
7-1100 Interest Revenue
8-1000 OTHER EXPENSES AND LOSSES:
8-1100 Interest Expense
8-1200 Bank Service Charge
8-1300 Income Tax Expense