ACCOUNT ACCOUNT NAME HEADER BALANCE

NUMBER
1-0000 Assets H
1-1000 Current Assets H
1-1110 Cash in bank
1-1120 Petty Cash
1-1210 Accounts Receivable
1-1220 Allowance for Doubtful Debt
1-1310 Merchandise Inventory
1-1320 Office Supplies
1-1410 Prepaid Rent
1-1420 Prepaid Insurance
1-1430 VAT in
1-2100 Stock Invesment
1-3000 Fixed Assets H
1-3100 Land
1-3210 Building at Cost
1-3220 Building Accumulated Depreciation
1-3301 Vehicle at Cost
1-3302 Vehicle Accumulated Depreciation
1-3401 Equipment
1-3402 Equipment Accumulated Depreciation
2-0000 Liabilities H
2-1000 Current Liabilities H
2-1110 Credit Card
2-1210 Accounts Payable
2-1211 Accruad Expense
2-1212 Income Tax Payable
2-1320 VAT Out
2-2000 Long Term Liabilities H
2-2100 Bank Mandiri Loan
3-0000 Equity H
3-1100 Common Stock
3-1200 Retained Earning
3-1300 Income Summary
4-0000 Revenues H
4-1100 Sales of Merchandise
4-2100 Freight Collected
4-2200 Late Fee Collected
4-2300 Sales Discount
5-0000 Cost of Goods Sold H
5-1100 Cost of Goods Sold
5-2000 Freight Paid
5-3000 Purchases Discount
6-0000 Operating Expenses H
6-1100 Advertising Expenses
6-1200 In Store Promotion Expenses
6-1300 Utility Expense
6-1400 Water, Telepon and Electricity Expense
6-2100 Wages and Salaries
6-2110 Rent Expense
6-2200 Supplies Expense
6-2300 Maintenance and Repair Expense
6-2400 Bad Debt Expense
6-2500 Depreciation Building Expenses
6-2600 Depreciation Vehicles Expenses
6-2700 Depreciation Equipment Expenses
6-2800 Insurance Expense
6-2900 Late Fee Expense
8-0000 Other Revenues and Gains H
8-1100 Interest Income
8-1200 Deviden Income
8-1300 Gain/Loss Sales Vehicle
9-0000 Other Expenses and Losses H
9-2100 Interest Expense
9-2200 Bank Service Charge
9-1300 Income Tax Expense
 ACCOUNT TYPE

Asset
Asset
Bank
Bank
Accounts Receivable
Accounts Receivable
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Asset
Other Asset
Other Asset
Other Asset
Other Asset
Other Asset
Other Asset
Other Asset
Liability
Liability
Other Current Liability
Accounts Payable
Other Current Liability
Other Current Liability
Other Current Liability
Liability
Long Term Liability
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
Expense
Expense
Other Income
Other Income
Other Income
Other Income
Other Expense
Other Expense
Other Expense
Other Expense