Professional Documents
Culture Documents
Account Name
Number Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
11100 Petty Cash
11120 Cash In Bank
11130 Marketable Equity Securities
11210 Account Receivable
11220 Allowances for Bad Debts
11230 Employee Receivable
11310 Merchandise Inventory
11320 Store Supplies
11410 Prepaid Rent
11420 Prepaid Insurance
11430 Value Added Taxes In
12100 Investment
13100 Land
13210 Building
13220 Accum. Dep.Building
13301 Vehicles
13302 Accum. Dep. Vehicles
13401 Equipment
13402 Acccum. Dep. Equipment
21110 Credit Card
21210 Account Payable
21211 Accrued Expense
21212 Income Tax Payable
21213 Value Added Taxes Out
22100 Bank BNI'46 Medan Loan
31000 Common Stock
31001 Retained Earning
31002 Devidend
31003 Income Summary
41100 Sales
42100 Freight Collected
42200 Late Fee Collected
42300 Sales Discount
42400 Sales Return
51100 Cost Of Goods Sold
52000 Freight Paid
53000 Purchases Discount
61100 Wages & Salaries
61200 Advertising Expense
61400 Utility Expense
61500 Water, Telepon & Electricity Expense
62100 Rent Expense
62200 Supplies Expense
62300 Maintenance and Repair Expense
62400 Bad Debts Expense
62500 Depreciation Expense Building
62600 Depreciation Expense Vehicles
62700 Depreciation Expense Equipment
62800 Insurance expense
62900 Late Fee Expense
81100 Interest Income
81200 Devidend Income
81300 Gain/Loss Sales Vehicles
91100 Interest Expense
91200 Bank Service Charge
93100 Income Tax Expense