Account Number Account Name Header Balance

1-1000 CURRENT ASSETS H

1-1100 CASH AND EQUIVALENT CASH H
1-1101 Cash in Bank
1-1102 Petty Cash
1-1200 RECEIVABLES
1-1201 Accounts Receivable
1-1202 Allowance for Doubtful Debt
1-1300 INVENTORY H
1-1301 Merchandise Inventory
1-1302 Store Supplies
1-1400 OTHER CURRENT ASSETS H
1-1401 Prepaid Rent
1-1402 Prepaid Insurance
1-1403 Value Added Taxes In
1-2000 NON CURRENT ASSETS H
1-2100 Stock Invesment
1-2200 Land
1-2300 BUILDING NET H
1-2301 Building at Cost
1-2302 Building Accumulated Depr.
1-2400 VEHICLE NET H
1-2401 Vehicle at cost
1-2402 Vehicle Accumulated Depr.
1-2500 EQUIPMENT NET H
1-2501 Equipment
1-2502 Equipment Accumulated Depr.
2-1000 CURRENT LIABILITIES H
2-1100 Credit Card
2-1200 Accounts Payable
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 Value Added Taxes Out
2-1600 Dividen Payable
2-2000 LONG TERM LIABILITIES H
2-2100 Bank Mandiri Loan
3-1000 Common Stock
3-2000 Retained Earning
3-3000 Income Summary
4-1000 Sales of Merchandise
4-2000 Freight Collected
4-3000 Sales Discount
4-4000 Sales Return
5-0000 COST OF SALES H
5-1000 Cost of Goods Sold
5-2000 Freight Paid
6-1000 SALES & MARKETING EXPENSES H
6-1100 Wages & Salaries Sales Expense
6-1200 Bad Debt Expense
6-1300 Depreciation Expenses - Building
6-1400 Depreciation Expenses - Vehicle
6-1500 Advertising Expenses
6-1600 Rent Expense
6-1700 Insurance Expense
6-2000 GENERAL & ADM EXPENSE H
6-2100 Wages & Salaries Adm. Expense
6-2200 Store Supplies Expense
6-2300 Maintenance and Repair Expense
6-2400 Telepon, Water and Electricity Expense
6-2500 Depreciation Expenses – Equipment
8-1000 OTHER INCOME H
8-1100 Interest Income
8-1200 Deviden Income
8-1300 Late Fees Collected
8-2000 OTHER EXPENSE H
8-2100 Interest Expense
8-2200 Bank Service Charge
8-2300 Gain/loss Sales Vehicle
8-2400 Miscellaneous Expense
8-2500 Late Fee Expense
9-1100 Income Tax Expense
Account Type
Asset
Asset
Bank
Bank
Accounts Receivable
Accounts Receivable
Accounts Receivable
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Liability
Credit Card
Accounts Payable
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Liability
Long Term Liability
Equity
Equity
Equity
Income
Income
Income
Income
Cost of Sales
Cost of Sales
Cost of Sales
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Other Income
Other Income
Other Income
Other Income
Other Expense
Other Expense
Other Expense
Other Expense
Other Expense
Other Expense
Other Expense