ACC NUMBER ACC NAME HEADER BALANCE

1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-2100
1-2110
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
2-2100
3-1100
3-1200
4-1100
4-1200
5-1100
5-1200
6-1000
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600
6-1700
6-1800
8-1100
9-1100
9-1200
9-1300

Cash in Bank 42,770,000

Petty Cash 9,800,000
Accounts Receivable 85,800,000
Allowance for Doubtful Debt - 11,800,000
Merchandise Inventory 520,000,000
Store Supplies 9,800,000
Prepaid Insurance 15,300,000
Prepaid Rent 21,300,000
Prepaid Tax 15,000,000
Equipment at Cost 63,300,000
Equipment Accum Dep - 16,500,000
Accounts Payable 69,300,000
Expense Payable 3,900,000
Income Tax Payable

PPN Payable 1,500,000

PPN Outcome

PPN Income
Bank Permata Loan 301,000,000
Raka Capital 366,500,000
Raka, Drawing - 25,400,000
Sales 503,300,000
Sales Return

Cost of goods Sold 314,100,000

Freight Paid 8,800,000
Advertising Expenses 4,200,000
Telp & Elect expenses 8,700,000
Store Supplies Expenses 4,750,000
Bad Debt Expense 15,100,000
Depreciation Expense 16,500,000
Insurance Expense 14,300,000
Rent Expense 23,300,000
Wages & Salaries 36,300,000
Other Operating Expense 9,300,000
Interest Revenue 6,100,000
Interest Expense 9,480,000
Bank Service Charge 6,600,000

Income Tax Expense

ACCOUNT TYPE

Bank

Bank

Accounts Receivable
Accounts Receivable
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Fixed Asset

Fixed Asset

Accounts Payable
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Long Term Liability
Equity

Equity

Income

Income

Cost Of Sales

Cost Of Sales
Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Other Income

Other expense

Other expense

Other expense