DAFTAR ACCOUNT

ACCOUNT NUMBER ACCOUNT NAME HEADER BALANCE ACCOUNT TYPE

10000 Asset H Asset

11000 Current Asset H Asset
11100 Cash In Bank Bank
11200 Petty Cash Bank
11300 Accounts Receivable Account Receivable
11400 Allowance for Dobtful Debt Account Receivable
11500 Merchandise Inventory Other Curent Asset
11600 Store Supplies Other Curent Asset
11700 Prepaid Insurance Other Curent Asset
11800 Prepaid Rent Other Curent Asset
11900 Prepaid Tax Other Curent Asset
12000 Fexed Asset H Asset
12100 Equipment at Cost Other Curent Asset
12110 Equipment Accum. Dep. Other Curent Asset
20000 Liabilities H Liability
21000 Current Liabilities H Liability
21100 Account Payable Accounts Payable
21200 Expense Payable Other Curent Liability
21300 Income Tax Payable Other Curent Liability
21400 VAT Payable Other Curent Liability
21500 VAT Out Other Curent Liability
21600 VAT In Other Curent Liability
22000 Long Term Liabilities H Liability
22100 Bank Permata Loan Long Term Liability
30000 Equity H Equity
31100 Hendrawan Capital Equity
31200 Hendrawan Drawings Equity
31300 Income Summary Equity
40000 Income H Income
40100 Sales Income
40200 Sales Return Income
50000 Cost Of Goods Sold H Cost Of Sales
50100 Cost Of Goods Sold Cost Of Sales
50200 Freight Paid Cost Of Sales
60000 Expenses H Expense
61000 Adversting Expenses Expense
61100 Telephone & Electricity Expenses Expense
61200 Store Supplies Expenses Expense
61300 Bad Debts Expenses Expense
61400 Depreciation Expenses Expense
61500 Insurance Expenses Expense
61600 Rent Expenses Expense
61700 Wages & Salaries Expenses Expense
61800 Other Operating Expenses Expense
80000 Other Income H Other Income
81100 Interest Revenue Other Income
90000 Other Expenses H Other Expense
90100 Interest Expenses Other Expense
90200 Bank Service Charge Other Expense
90300 Income Tax Expense Other Expense