Account,Account Name,Sub Classification,Checking,Currency

11101,Cash in Bank,Cash,T,IDR
11102,Petty Cash,Cash,T,IDR
11103,Marketable Securities,Cash,T,IDR
11201,Account Receivable,Account Receivable,F,IDR
11202,Allowance for Doubtful Debt,Account Receivable,F,IDR
11310,Merchandise Inventory,Inventory,F,IDR
11320,Office Supplies,Inventory,F,IDR
11410,Value Added Tax - In (VAT In),Prepaid Expense,F,IDR
11420,Prepaid Income Tax,Prepaid Expense,F,IDR
13100,Land,Fixed Asset,F,IDR
13210,Building at Cost,Fixed Asset,F,IDR
13220,Accum Dep – Building,Fixed Asset,F,IDR
13310,Office Equipment at Cost,Fixed Asset,F,IDR
13320,Accum Dep - Office Equipment,Fixed Asset,F,IDR
13410,Vehicle at Cost,Fixed Asset,F,IDR
13420,Accum Dep – Vehicle,Fixed Asset,F,IDR
21210,Accounts Payable,Current Liabilities,F,IDR
21310,Wages & Salaries Payable,Current Liabilities,F,IDR
21410,Electricity&Telp& Water Payable,Current Liabilities,F,IDR
21510,Dividend Payable,Current Liabilities,F,IDR
21520,Value Added Tax - VAT Out,Current Liabilities,F,IDR
21530,Income Tax Payable,Current Liabilities,F,IDR
21540,VAT Payable,Current Liabilities,F,IDR
22100,Bank Loans,Long Term Payable,F,IDR
31100,Common Stock,Equity Freight In,F,IDR
36000,Retained Earnings,Cost of Good Sold,F,IDR
37000,Dividend,Cost of Good Sold,F,IDR
38000,Income Summary,Cost of Good Sold,F,IDR
39999,Historical Balancing,Cost of Good Sold,F,IDR
41100,Sales of Merchandise,Fees Eared,F,IDR
41110,Sales Discounts,Fees Eared,F,IDR
41120,Sales Returns,Fees Eared,F,IDR
43000,Freight Out,Fees Eared,F,IDR
51000,Cost of Goods Sold,Cost of Good Sold,F,IDR
52000,Purchase Discount,Cost of Good Sold,F,IDR
53000,Freight In,Operational Expense,F,IDR
61100,Wages & Salaries Expense,Operational Expense,F,IDR
61200,Bad Debt Expense,Operational Expense,F,IDR
61300,Advertising Expense,Operational Expense,F,IDR
61400,Depreciation Expense - Vehicles,Operational Expense,F,IDR
62100,Electicity&Water&Telp Expense,Operational Expense,F,IDR
62200,Maintenance Expense,Operational Expense,F,IDR
62300,Newspaper & Tabloid Expense,Operational Expense,F,IDR
62400,Supplies Expense,Operational Expense,F,IDR
62500,Income Tax Expense,Operational Expense,F,IDR
62600,Depreciation Exp - Equipment,Operational Expense,F,IDR
62700,Depreciation Exp - Building,Operational Expense,F,IDR
62999,Other General & Adm Expense,Operational Expense,F,IDR
81000,Other Revenue,Other Revenue,F,IDR
81100,Interest Revenue,Other Revenue,F,IDR
81200,Devidend Revenue,Other Revenue,F,IDR
81300,Late fees collected,Other Revenue,F,IDR
91000,Other Expense,Other Expense,F,IDR
91000,Bank Charge,Other Expense,F,IDR
91100,Interest Expense,Other Expense,F,IDR
91200,Late fees expense,Other Expense,F,IDR