Account Number Account Name Depcription Account Type

1-0000 ASSET n ASSET

1-1000 Current Asset H ASSET
1-1100 Bank Mnadiri Bank
1-1200 Petty Cash Bank
1-1300 Account Receivable Account Receivable
1-1400 Prepaid insurance Other Current asset
1-1450 Merchandise Inventory Other Current asset
1-1500 Supplies Other Current asset
1-1600 PPN Income Other Current asset
1-2000 Fixed Asset H Asset
1-2100 Building at cost Fixed Asset
1-2200 Building accumDep Fixed Asset
1-2300 Equipment at cost Fixed Asset
1-2310 Equipment accumDep Fixed Asset
2-0000 LIABILITIES H LIABILITY
2-1000 Current Liabilities H Liability
2-1100 Account Payable Account payable
2-1200 Expense Payable Other Current Liability
2-1300 PPN Outcome Other Current Liability
2-20000 Long Term Liabilty H Liability
2-2400 Bank Loan Long Term Liabilities
3-0000 Equity H EQUITY
3-1000 Made Captical Equity
3-1250 Made Drawing Equity
4-0000 INCOME H INCOME
4-1000 Service Income Income
4-1200 Sales if Marchandise Income
4-1300 Sales Discount Income
4-1400 Freight Collected Income
5-0000 Cost Of Goods Sold H COST OF SALES
5-1000 Cost Of Goods Sold Cost Of Sales
5-2000 Purchases Discount Cost Of Sales
5-3000 Freight Paid Cost Of Sales
6-0000 Expense Payable H EXPENSE
6-1100 Wages & Salaries expanse Expense
6-1200 Advertising Expense Expense
6-1300 Suplies Expense Expense
6-1400 Telephone & electricity expanse Expense
6-1500 Insurance Expense Expense
6-1600 Depresiasi expense Expense
6-1700 Other Operating Expense Expense
6-1800 Late Fee Expanse Expense
8-0000 OTHER INCOME H OTHER INCOME
8-1100 Interset Revenue Other Income
8-1200 Late Fee Collected Other Income
9-0000 OTHER EXPENSE H OTHER EXPENSE
9-1100 Interest Expense Other Expense
9-1200 Bank Service Charge Other Expense