Account Number Account Name Balance Account Type

11100 Cash in Bank 42770000 Bank

11200 Petty Cash 9800000 Bank
11300 Accounts Receivable 85800000 Accounts Receivable
11400 Allowance for Doubtful Debt -11800000 Accounts Receivable
11500 Merchandise Inventory 520000000 Other Current Asset
11600 Store Supplies 9800000 Other Current Asset
11700 Prepaid Insurance 15300000 Other Current Asset
11800 Prepaid Rent 21300000 Other Current Asset
11900 Prepaid Tax 15000000 Other Current Asset
12100 Equipment at Cost 63300000 Fixed Asset
12110 Equipment Accum Dep -16500000 Fixed Asset
21100 Accounts Payable 69300000 Accounts Payable
21200 Expense Payable 3900000 Other Current Liability
21300 Income Tax Payable Other Current Liability
21400 PPN Payable 1500000 Other Current Liability
21500 PPN Outcome Other Current Liability
21600 PPN Income Other Current Liability
22100 Bank Mandiri Loan 301000000 Long Term Liability
31100 Raka Capital 366500000 Equity
31200 Raka, Drawing -25400000 Equity
41100 Sales 503300000 Income
41200 Sales Return Income
51100 Cost of goods Sold 314100000 Cost of Sales
51200 Freight Paid 8800000 Cost of Sales
61000 Advertising Expenses 4200000 Expense
61100 Telep & Electricity expenses 8700000 Expense
61200 Store Supplies Expenses 4750000 Expense
61300 Bad Debt Expense 15100000 Expense
61400 Depreciation Expense 16500000 Expense
61500 Insurance Expense 14300000 Expense
61600 Rent Expense 23300000 Expense
61700 Wages & Salaries 36300000 Expense
61800 Other Operating Expense 9300000 Expense
81100 Interest Revenue 6100000 Other Income
91100 Interest Expense 9480000 Other Expense
91200 Bank Service Charge 6600000 Other Expense
91300 Income Tax Expense Other Expense