Acc.

Number Account Name Account Type

1-1100 Cash in Bank Bank
1-1200 Petty Cash Bank
1-1300 Accounts Receivable Account Receivable
1-1400 Allowance for Doubtful Debt Account Receivable
1-1500 Merchandise Inventory Other Current Asset
1-1600 Store Supplies Other Current Asset
1-1700 Prepaid Insurance Other Current Asset
1-1800 Prepaid Rent Other Current Asset
1-1900 Prepaid Tax Other Current Asset
1-2100 Equipment at Cost Fix Asset
1-2110 Equipment Accum Dep Fix Asset
2-1100 Accounts Payable Account Payable
2-1200 Expense Payable Other Current Liability
2-1300 Income Tax Payable Other Current Liability
2-1400 PPN Payable Other Current Liability
2-1500 PPN Outcone Other Current Liability
2-1600 PPN Income Other Current Liability
2-2100 Bank Permata Loan Long Term Liability
3-1100 Raka Capital Equity
3-1200 Raka Drawing Equity
3-1300 Income Summary Equity
4-1100 Sales Income
4-1200 Sales Return Income
5-1100 Cost of goods Sold Cost of Sales
5-1200 Freight Paid Cost of Sales
6-1000 Advertising Expenses Expense
6-1100 Telephone & Electricity Expenses Expense
6-1200 Store Supplies Expenses Expense
6-1300 Bad Debts Expenses Expense
6-1400 Depreciation expenses Expense
6-1500 Insurance expenses Expense
6-1600 Rent Expense Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expenses Expense
8-1100 Interest Revenue Other Income
9-1100 Interest Expense Other Expense
9-1200 Bank Service Charge Other Expense
9-1300 Income Tax Expense Other Expense