Assets Aktiva

101 Cash 101 Uang Tunai

112 Accounts Receivable 112 Piutang
126 Supplies 126 Perlengkapan
130 Prepaid Insurance 130 Asuransi Prabayar
157 Equipment 157 Peralatan
158 Accumulated Depreciation - Equipment 158 Akumulasi Penyusutan - Peralatan

Liabilities Kewajiban
200 Notes Payable 200 Utang Wesel
201 Accounts Payable 201 Hutang Usaha
209 Unernead Service Revenue 209 Pendapatan Layanan Unernead
212 Salaries and Wages Payable 212 Gaji dan Hutang Upah
230 Interest Payable 230 Hutang Bunga

Equity Ekuitas
311 Share Capital - Ordinary 311 Modal Saham - Biasa
320 Retained Earnings 320 Laba Ditahan
332 Dividends 332 Dividen
350 Income Summary 350 Ringkasan Pendapatan

Revenues Pendapatan
400 Service Revenue 400 Pendapatan Layanan

Expenses Pengeluaran
631 Supplies Expense 631 Beban Perlengkapan
711 Depreciation Expense 711 Beban Penyusutan
722 Insurance Expense 722 Beban Asuransi
726 Salaries and Wages Expense 726 Beban Gaji dan Upah
729 Rent Expense 729 Biaya Sewa
732 Utitilities Expense 732 Beban Utilitas
905 Interest Expense 905 Beban Bunga