Daftar Akun :

1 11101 Cash In Bank 37000

2 11102 Petty Cash 38000
3 11103 Marketable Securities 39999
4 11201 Account Receivable 41100
5 11202 Allowance for doubtful debt 41110
6 11203 other receivable 41120
7 11310 Merchandise Inventory 42000
8 11320 office supplies 51000
9 11410 Value Added Tax - IN (VAT In) 52000
10 11420 Prepaid Income Tax 53000
11 13100 Land 61100
12 13210 Building at cost 61200
13 13220 Accum. Dep. - Building 61300
14 13310 Office Equipment at Cost 61400
15 13320 Accum Dep. - Office Equipment 62200
16 13410 Vehicle at Cost 62300
17 13420 Accum. Dep. - Vehicle 62400
18 21110 Account Payable 62500
19 21120 Insurance Liability 62600
20 21130 wages & salaries Payable 62700
21 21140 Electricity, Telp. & water payable 62800
22 21150 Dividend Payable 62999
23 21160 Value Added Tax - IN (VAT out) 81100
24 21170 Income Tax Payable 81200
25 21199 Other Current Liabilities 81999
26 22100 Bank Loans 91000
31100 Common Stock 91100
36000 Retained Earning 91999
Dividend
Income Summary
Historical Balancing
Sales of Merchandise
Sales Discount
Sales Return
Service Income
Cost of Good Sold
Purchases Discount
Freght In
Wages & Salaries Expenses
uncollectible Account
Advertising Expenses
Depreciation Expense - Vehicle
Electricty , Water & Telp Expenses
Maintenance expenses
Newspaper & tabloid Expenses
Supplies Expenses
Income Tax Expense
Depreciation Exp - Building
Depreciation Exp - Equipment
Other General & Adm Expenses
Interest Revenue
Dividend Revenue
Other revenue
Bank charge
interest Expenses
other Expenses
 PT HIDRO GAS
NERACA SALDO

No.
Nama Akun Debit Kredit
Akun
11101 Cash In Bank 65,474,325
11102 Petty Cash 5,000,000
11103 Marketable Securities 45,000,000
11201 Account Receivable 126,523,000
11202 Allowance for doubtful debt 5,060,920
11203 Other receivable 4,000,000
11310 Merchandise Inventory 109,300,000
11320 Office supplies 5,135,000
11410 Value Added Tax - IN (VAT In) 5,970,200
11420 Prepaid Income Tax 28,526,000
13100 Land 175,000,000
13210 Building at cost 960,000,000
13220 Accum. Dep. - Building 188,000,000
13310 Office Equipment at Cost 441,600,000
13320 Accum Dep. - Office Equipment 202,400,000
13410 Vehicle at Cost 93,000,000
13420 Accum. Dep. - Vehicle 66,650,000
21110 Account Payable 162,800,000
21120 Insurance Liability 2,189,082
21130 Wages & salaries Payable 17,343,750
21140 Electricity, Telp. & water payable
21150 Dividend Payable
21160 Value Added Tax - IN (VAT out) 9,950,300
21170 Income Tax Payable 281,250
21199 Other Current Liabilities
22100 Bank Loans 152,741,537
31100 Common Stock 500,000,000
36000 Retained Earning 662,857,417
37000 Dividend
38000 Income Summary
39999 Historical Balancing
41100 Sales of Merchandise 1,094,541,000
41110 Sales Discount 11,181,200
41120 Sales Return 15,744,000
42000 Service Income 21,270,000
51000 Cost of Good Sold 656,724,600
52000 Purchases Discount 23,635,300
53000 Freght In 17,905,900
61100 Wages & Salaries Expenses 57,750,000
61200 uncollectible Account 2,686,250
61300 Advertising Expenses 2,916,000
61400 Depreciation Expense - Vehicle 17,050,000
61401 Wages & Salaries Expenses 136,125,000
62100 Electricity, Telp. & water expenses 19,800,000
62300 Maintenance expenses 814,000
62400 Newspaper & tabloid Expenses 1,925,000
62500 Supplies Expenses 3,930,000
62600 Income Tax Expense
62700 Depreciation Exp - Building 44,000,000
62800 Depreciation Exp - Equipment 50,600,000
62999 Other General & Adm Expenses 475,000
81100 Interest Revenue 3,434,000
81200 Dividend Revenue 5,500,000
81999 Other revenue
91000 Bank charge 331,000
91100 Interest Expenses 13,843,081
91999 Other Expenses 325,000
AMMOUNT 3,118,654,556 3,118,654,556
 PT HIDRO GAS
INVENTORY CARD
NAME : TG 3 KG
( In Rupiah ) METODE : FIFO
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
DES 1 SALDO 400 145,000 58,000,000
NAME :
( In Rupiah ) METODE :
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
NAME :
( In Rupiah ) METODE :
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
NAME :
( In Rupiah ) METODE :
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
NAME :
( In Rupiah ) METODE :
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
NAME :
( In Rupiah ) METODE :
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
 SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
(In Rupiah)

Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit
 SUBSIDIARY LEDGER-ACCOUNT PAYABLE
(In Rupiah)

Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit
 CASH PAYMENT JOURNAL

( In Rupiah )
DEBIT CREDIT
DOC. CHECK OTHERS OTHERS
DATE DESCRIPTION ACCOUNT CASH IN
NO. NO.
PAYABLE ACCOUNT ACC NO. TOTAL BANK ACCOUNT ACC NO. TOTAL
 TOTAL …………………
ACCOUNT NUMBER………………….

REKAPITULASI
ACCOUNT ACCOUNTS
Debit Credit
S NO. NO

AMMOUNT AMMOUNT
 CASH RECEIPT JOURNAL

( In Rupiah )
DEBIT CREDIT

OTHERS OTHERS
DATE Doc. NO DESCRIPTION ACCOUNT
CASH IN BANK ACCOUNT
ACCOUNTS NO TOTAL RECEIVABLE ACCOUNT TOTAL
NO
TOTAL …………………
ACCOUNT NUMBER………………….

REKAPITULASI
ACCOUNTS NO. Debit ACCOUNT NO. Credit

AMMOUNT AMMOUNT
 SALES JOURNAL

( In Rupiah )
DEBIT CREDIT
INVOICE
DATE DESCRIPTION OTHERS ACCOUNT OTHERS PPN
NO
Acc. No. TOTAL RECEIVABLE Account Acc. No. TOTAL COLLECTED
 AMMOUNT ……………
ACCOUNT NUMBER…………….

REKAPITULASI
ACCOUNTS NO. Debit ACCOUNTS NO Credit

AMMOUNT AMMOUNT
 PURCHASE JOURNAL

( In Rupiah )
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION OTHERS ACCOUNT
PPN PAID
ACCOUNTS ACC. NO TOTAL PAYABLE
 AMMOUNT…………….
ACCOUNT NUMBER ……………

REKAPITULASI
ACCOUNTS ACCOUNTS
Debit Credit
NO. NO

AMMOUNT
 PETTY CASH
( In Rupiah )
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION
ACCOUNT ACC. NO. TOTAL PETTY CASH

TOTAL …………………………….
NOMOR AKUN.......................
REKAPITULASI
ACC. NO. Debit Credit
TOTAL
 GENERAL JOURNAL

( In Rupiah )
Pos
DATE Evidence No. DESCRIPTION Debit Credit
Ref

TOTAL
REKAPITULASI
ACCOUNTS
Debit ACCOUNT NO. Credit
NO.

AMMOUNT AMMOUNT
 PT HIDRO GAS
LEDGER

Nama : Cash In Bank Nomor : 11101

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 65,474,325

Nama : Petty Cash Nomor : 11102

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 5,000,000

Nama : Marketable Securities Nomor : 11103

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 45,000,000

Nama : Account Receivable Nomor : 11201

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 126,523,000

Nama : Allowance for doubtful debt Nomor : 11202

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 5,060,920
Nama : Other receivable Nomor : 11203
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 4,000,000

Nama : Merchandise Inventory Nomor : 11310

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 109,300,000

Nama : Office supplies Nomor : 11320

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 5,135,000

Nama : Value Added Tax - IN (VAT In) Nomor : 11410

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 5,970,200

Nama : Prepaid Income Tax Nomor : 11420

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Jan 1 Saldo 28,526,000
Nama : Land Nomor : 13100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 175,000,000

Nama : Building at cost Nomor : 13210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 960,000,000

Nama : Accum. Dep. - Building Nomor : 13220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 188,000,000

Nama : Office Equipment at Cost Nomor : 13310

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 441,600,000

Nama : Accum Dep. - Office Equipment Nomor : 13320

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 202,400,000
Nama : Vehicle at Cost Nomor : 13410
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 93,000,000

Nama : Accum. Dep. - Vehicle Nomor : 13420

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 66,650,000

Nama : Account Payable Nomor : 21110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 162,800,000

Nama : Insurance Liability Nomor : 21120

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 2,189,082

Nama : Wages & salaries Payable Nomor : 21130

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 17,343,750
Nama : Electricity, Telp. & water payable Nomor : 21140
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo

Nama : Dividend Payable Nomor : 21150

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo

Nama : Value Added Tax - IN (VAT out) Nomor : 21160

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
SALDO 9,950,300

Nama : Income Tax Payable Nomor : 21170

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
SALDO 281,250

Nama : Other Current Liabilities Nomor : 21199

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo
Nama : Bank Loans Nomor : 22100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 152,741,537

Nama : Common Stock Nomor : 31100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 500,000,000

Nama : Retained Earning Nomor : 36000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 662,857,417

Nama : Dividend Nomor : 37000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo

Nama : Income Summary Nomor : 38000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo
Nama : Historical Balancing Nomor : 39999
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo

Nama : Sales of Merchandise Nomor : 41100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 1,094,541,000

Nama : Sales Discount Nomor : 41110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 11,181,200

Nama : Sales Return Nomor : 41120

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 15,744,000

Nama : Service Income Nomor : 41120

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
 POS
DATE DESCRIPTION
REF
Rp Rp Rp Rp
Saldo 21,270,000

Nama : Cost of Good Sold Nomor : 51000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 656,724,600

Nama : Purchases Discount Nomor : 52000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 23,635,300

Nama : Freght In Nomor : 53000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 17,905,900

Nama : Wages & Salaries Expenses Nomor : 61100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 57,750,000

Nama : uncollectible Account Nomor : 61200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 2,686,250

Nama : Advertising Expenses Nomor : 61300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 2,916,000

Nama : Depreciation Expense - Vehicle Nomor : 61400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 17,050,000

Nama : Wages & Salaries Expenses Nomor : 61401

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 136,125,000

Nama : Electricity, Telp. & water expenses Nomor : 62100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 19,800,000
Nama : Maintenance expenses Nomor : 62300
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 814,000

Nama : Newspaper & tabloid Expenses Nomor : 62400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 1,925,000

Nama : Supplies Expenses Nomor : 62500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 3,930,000

Nama : Income Tax Expense Nomor : 62600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo

Nama : Depreciation Exp - Building Nomor : 62700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 44,000,000
Nama : Depreciation Exp - Equipment Nomor : 62800
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Saldo 50,600,000

Nama : Other General & Adm Expenses Nomor : 62999

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
saldo 475,000

Nama : Interest Revenue Nomor : 81100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
saldo 3,434,000

Nama : Dividend Revenue Nomor : 81200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
saldo 5,500,000

Nama : Other revenue Nomor : 81999

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
saldo
Nama : Bank charge Nomor : 91000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
saldo 331,000

Nama : Interest Expenses Nomor : 91100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
saldo 13,843,081

Nama : Other Expenses Nomor : 91999

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
saldo 325,000
 TRIAL BALANCE
IN RUPIAH
ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1100 Cash In Bank

1-1200 Petty Cash
1-1300 Account Receivable
1-1301 Allowance for doubtful debt
1-1400 Marchindise of inventory
1-1500 Store supplies
1-1601 prepaid insurance
1-1602 prepaid rent
1-1603 prepaid tax
1-2100 stock investment
1-2200 Building at cost
1-2201 Accum. Dep. - Building
1-2300 Office Equipment at Cost
1-2301 Accum Dep. - Office Equipment
1-2400 Build
1-2401 Build Accum Dep
1-2500 Account Payable
1-2501 Insurance Liability
1-2600 wages & salaries Payable
1-2601 Electricity, Telp. & water payable
2-1100 Dividend Payable
2-1200 Income Tax Payable
21170 Income Tax Payable
21199 Other Current Liabilities
2-1400 Accrued Salaries Payable
2-1500 Unearned revenues / down payment revenue
2-1600 Other Liabilities
37000 Dividend
2-2200 Other long liabilities
38000 Capital
41100 Drawings
ACC NO. ACCOUNT NAME DEBIT CREDIT

3-1300 Income summary

3-1400 Current earning
3-1500 Retained earning
4-1100 Sales
4-1200 Cost of Good Sold
4-1300 Purchases Discount
4-1400 Freght In
61100 Cost of good sold
5-1200 Advertising Expenses
61300 freight paid
6-1100 advertising expenses
6-1200 Telephone, electricity & water expenses
6-1300 Maintenance expenses
6-1400 Bad debt expenses
6-1500 Newspaper & tabloid Expenses
6-1600 Insurance expenses
6-1700 Rent expenses
6-1800 Supplies Expenses
6-1900 Depreciation Exp - Building
6-2000 Depreciation Exp - Equipment
6-2100 Other operating expenses
8-1100 Other revenue
8-1200 dividend income
8-1300 Gain (loss) on sales of stock
8-1400 Late fees Collected
91000 Bank charge
9-1200 Late Fees Paid
9-1300 Interest Expenses

TOTAL
 PT HIDRO GAS
ADJUSTING JOURNAL ENTRY

( In Rupiah )
Evidence Pos
DATE DESCRIPTION Debit Credit
No. Ref

TOTAL
 PT HIDRO GAS
WORKSHEET

( In Rupiah )
ACC NERACA SALDO AJP NSD L/R NERACA
ACCOUNT NAME
NO. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
11101 Cash In Bank
11102 Petty Cash
11103 Marketable Securities
11201 Account Receivable
11202 Allowance for doubtful debt
11203 Other receivable
11310 Merchandise Inventory
11320 Office supplies
11410 Value Added Tax - IN (VAT In)
11420 Prepaid Income Tax
13100 Land
13210 Building at cost
13220 Accum. Dep. - Building
13310 Office Equipment at Cost
13320 Accum Dep. - Office Equipment
13410 Vehicle at Cost
13420 Accum. Dep. - Vehicle
21110 Account Payable
21120 Insurance Liability
21130 Wages & salaries Payable
21140 Electricity, Telp. & water payable
21150 Dividend Payable
21160 Value Added Tax - IN (VAT out)
21170 Income Tax Payable
21199 Other Current Liabilities
22100 Bank Loans
31100 Common Stock
36000 Retained Earning
37000 Dividend
38000 Income Summary
39999 Historical Balancing
41100 Sales of Merchandise
41110 Sales Discount
41120 Sales Return
42000 Service Income
51000 Cost of Good Sold
52000 Purchases Discount
53000 Freght In
61100 Wages & Salaries Expenses
61200 uncollectible Account
61300 Advertising Expenses
61400 Depreciation Expense - Vehicle
61401 Wages & Salaries Expenses
62100 Electricity, Telp. & water expenses
62300 Maintenance expenses
62400 Newspaper & tabloid Expenses
62500 Supplies Expenses
62600 Income Tax Expense
62700 Depreciation Exp - Building
62800 Depreciation Exp - Equipment
62999 Other General & Adm Expenses
81100 Interest Revenue
81200 Dividend Revenue
81999 Other revenue
91000 Bank charge
91100 Interest Expenses
91999 Other Expenses
9-1200 Late Fees Paid
9-1300 Interest Expenses
TOTAL