Account Number Account Name Header Balance Account type

10000 Asset H Asset

11000 Current Asset H Asset
11100 Cash In Bank Bank
11200 Cash On Hand Bank
11300 Petty Cash Bank
11400 Account Receivable Account Receivable
11500 Allowance for Doubtful Debt Account Receivable
11600 Employee Receivable Account Receivable
11700 Factory Supplies Other Account Asset
11800 Office Supplies Other Account Asset
11900 Row Material Inventory Other Account Asset
11910 Indirect Material Inventory Other Account Asset
11920 Work In Process Inventory Other Account Asset
11930 Finished Goods Inventory Other Account Asset
11940 Prepaid Rent Other Account Asset
11950 Vat In Other Account Asset
12000 Fixed Asset H Asset
12100 Land Fixed Asset
12200 Building Fixed Asset
12210 Accum.Dep.Building Fixed Asset
12300 Machine Fixed Asset
12310 Accum.Dep.Machine Fixed Asset
12400 Vehicle Fixed Asset
12410 Accum.Dep.Vehicle Fixed Asset
20000 Liability H Liability
21000 Current Liability H Liability
21100 Account Payable Account Payable
21200 Wages and Salaries Payable Other Current Liability
21300 Electr.Telp,& Water Payable Other Current Liability
21400 Vat Out Other Current Liability
21500 Vat Payable Other Current Liability
30000 Equity H Equity
31100 Pradona's Capital Equity
31200 Pradona's Drawing Equity
40000 Revenue H Income
41000 Sales Income
42000 Freight Collected Income
43000 Sales Return Income
44000 Sales Discount Income
50000 Cost Of Goods Sold H Cost of Sales
51000 Cost Of Goods Sold Cost of Sales
52000 WIP-Overhead Cost Cost of Sales
53000 WIP-Direct Labor Cost Cost of Sales
54000 WIP-Raw Material Cost Cost of Sales
55000 BOP Differents Cost of Sales
60000 Expense H Expense
61100 Office Supplies Expense Expense
61200 Rent Expense Expense
61300 Wages and Salaries Expense Expense
61400 Electr.Telp,& Water Expense Expense
61500 Maintenance Expense Expense
61600 Bad Debt Expense Expense
61700 Other Expense Expense
80000 Other Revenue H Other Income
81000 Interest Revenue Other Income
90000 Other Expense H Other Expense
91000 Bank Charge Other Expense