Chart of Accounts

Account Code Account Name

100000 ASSETS
101000 CURRENT ASSETS
101010 CASH AND CASH EQUIVALENT
101011 Cash
101012 BCA Bank
101110 Trade Receivable
101111 Allowance for Bad Debt
101210 Inventory
101310 Prepaid Rent
102000 NON CURRENT ASSETS
102010 FIXED ASSETS
102011 Computer
102012 Furniture
102013 Vehicle
103011 Accumulated Depreciation - Computer
103012 Accumulated Depreciation - Furniture
103013 Accumulated Depreciation - Vehicle
200000 LIABILITIES
201010 CURRENT LIABILITIES
201011 Trade Payable
201012 Other Payable
201013 Short-Term Bank Loan
300000 EQUITY
301010 Capital
301011 Capital - Luthfiyah
301012 Capital - Nisa
301013 Capital - Gaby
400000 REVENUE
401011 Sales
401012 Service Revenue
501010 COGS
600000 EXPENSE
601000 GENERAL ADMINISTRATIVE EXPENSE
601011 Administrative Expense
601012 Depreciation Expense
601013 Maintenance, Repairs & Decoration
602000 OPERATION EXPENSE
602011 Marketing Expense
602012 Salaries Expense
602013 Rent Expense
602014 Utilities Expense
602015 Bad Debt Expense
700000 OTHER INCOME
701011 Interest Revenue
800000 OTHER EXPENSE
801011 Interest Expense