NO.

ACCOUNT NAME ACCOUNT HEADER BALANCE

1-0000 Assets H
1-1000 Current Assets H
1-1101 Cash in Bank
1-1102 Petty Cash
1-1103 Marketable Securities
1-1201 Account Receivable
1-1202 Allowance For Doubtful Debt
1-1310 Merchandise Inventory
1-1320 Office supplies
1-1410 Vat in
1-1420 Prepaid Income Tax
1-2000 Non Current Assets H
1-2120 Investment in PT Smea Jawa
1-3100 Land
1-3210 Building at Cost
1-3220 Accum Dep Building
1-3310 Office Equipment at Cost
1-3320 Accum Dep Office Equipment
1-3410 Vehicle at Cost
1-3420 Accum dep Vehicle
2-0000 Liabilities H
2-1000 Current Liabilities H
2-1210 Accounts Payable
2-1310 Wages & Salaries Payable
2-1410 ElectricityTelp&Water Payable
2-1510 Dividen Payable
2-1520 Vat out
2-1530 Income Tax Payable
2-1540 Vat Payable
2-2000 Long Term Liabilities
2-2100 Bank Loans
3-0000 Equity H
3-1100 Common Stock
3-6000 Retained Earnings
3-7000 Dividen
3-8000 Income Summary
3-9999 Historical Balancing
4-0000 Income H
4-1100 Sales of Merchandise
4-1110 Sales Discounts
4-1120 Sales Returns
4-3000 Freight Out
5-0000 Cost Of Sales H
5-1000 Cost Of Goods Sold
5-2000 Purchase Discount
5-3000 Freight In
6-0000 Expenses H
6-1100 Wages & Salaries Expense
6-1200 Bad Debt Expense
6-1300 Advertising Expense
6-1400 Depreciation Exp - Vehicles
6-2100 Electicity, Water, Telp Exp
6-2200 Maintenance Expense
6-2300 Newspaper & Tabloid Expense
6-2400 Supplies Expense
6-2500 Income Tax Expense
6-2600 Depreciation Exp - Equipment
6-2700 Depreciation Exp - Building
6-2999 Other General & Adm Expense
8-1100 Interest Revenue
8-1200 Dividend Revenue
8-1300 Late Fees Collected
8-1400 Other Revenue
9-1000 Bank Charge
9-1100 Interest Expense
9-1200 Late Fees Expense
9-1999 Other Expense
9-1300 Income Tax Expenses
 TIPE ACCOUNT
Asset
Asset
Bank
Bank
Bank
Accounts Receivable
Accounts Receivable
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Asset
Other Asset
Other Asset
Other Asset
Other Asset
Other Asset
Other Asset
Other Asset
Other Asset
Liabilities
Liabilities
Accounts Payable
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Liability
Long Term Liability
Equity
Equity
Equity
Equity
Equity
Equity
Income
Income
Income
Income
Income
Cost Of Sales
Cost Of Sales
Cost Of Sales
Cost Of Sales
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Other Income
Other Income
Other Income
Other Income
Other Expense
Other Expense
Other Expense
Other Expense
Other Expense