No.

Akun Nama Akun Keterangan Type

1-0000 Assets H Assets
1-1000 Current Assets H Assets
1-1100 Cash In Bank Bank
1-1200 Petty Cash Bank
1-1300 Account Receivable Account receivable
1-1400 Allowance For Doubtful Debt Account receivable
1-1500 Marchandise Inventory Other Current Assets
1-1600 Store Supplies Other Current Assets
1-1700 Prepaid Insurance Other Current Assets
1-1800 Prepaid Rent Other Current Assets
1-1900 Prepaid Tax Other Current Assets
1-2000 Fixed Assets H Assets
1-2100 Equipment at Cost Other Assets
1-2110 Equipment Accum Debt Other Assets
2-0000 Liabilities H Liability
2-1000 Current Liabilities H Liability
2-1100 Account Payable Account Payable
2-1200 Expense Payable Other Current Liability
2-1300 Income Tax Payable Other Current Liability
2-1400 PPN Payable Other Current Liability
2-1500 PPN Outcome Other Current Liability
2-1600 PPN Income Other Current Liability
2-2000 Long Term Liabilities H Liability
2-2100 Bank Permata Loan Long Term Liability
3-0000 Equity H Equity
3-1100 Raka Capital Equity
3-1200 Raka Drawing Equity
3-1300 Income Summary Equity
4-0000 Revenues H Income
4-1100 Sales Income
4-1200 Sales Return Income
5-0000 Cost Of Good Sold H Cost of Sales
5-1100 Cost Of Good Sold Cost of Sales
5-1200 Freight Paid Cost of Sales
6-0000 Operating Expenses H Expense
6-1000 Advertising Expenses Expense
6-1100 Telephone & electricity Expenses Expense
6-1200 Store Supplies Expenses Expense
6-1300 Bad Debt Expenses Expense
6-1400 Depreciation Expenses Expense
6-1500 Insurance Expenses Expense
6-1600 Rent Expenses Expense
6-1700 Wages & Salaries Expense
6-1800 Other Opertating Expenses Expense
8-0000 Other Revebue and Gains H Other Income
8-1100 Interest Revenue Other Income
9-0000 Other Expenses and Loss H Other Expense
9-1100 Interest Expense Other Expense
9-1200 Bank Service Change Other Expense
9-1300 Income Tax Expense Other Expense