ACCOUNT NO ACCOUNT NAME ACCOUNT TYPE CURRENCY

1101 Kas Cash/Bank IDR

1101-001 Kas IDR Cash/Bank IDR
1101-002 Kas USD Cash/Bank USD
1102 Bank Cash/Bank IDR
1102-001 Mandiri IDR Cash/Bank IDR
1102-002 BCA IDR Cash/Bank IDR
1102-003 Danamon USD Cash/Bank USD
1102-005 Panin USD Cash/Bank USD
1103 Piutang Usaha Account Receivable IDR
1103-001 Piutang Usaha IDR Account Receivable IDR
1103-002 Piutang Usaha USD Account Receivable USD
1104 Uang Muka Pembelian Account Receivable IDR
1104-001 Uang Muka Pembelian IDR Account Receivable IDR
1104-002 Uang Muka Pembelian USD Account Receivable USD
1105 Persediaan Barang Dagang Inventory
1105-001 Persediaan Sepeda Motor Inventory
1105-002 Persediaan Aksesoris Inventory
1105-003 Persediaan Sparepart Inventory
1105-998 Persediaan Dalam Proses Inventory
1105-999 Barang Terkirim Inventory
1106 Biaya dibayar dimuka Other Current Asset IDR
1106-001 Sewa dibayar dimuka Other Current Asset IDR
1106-002 Asuransi dibayar dimuka Other Current Asset IDR
1107 PPN Masukan Other Current Asset IDR
1108 PPh 23 (Sales Tax) Other Current Asset IDR
1109 Bea Masuk Other Current Asset IDR
1110 Perlengkapan (Supplies) Other Current Asset IDR
1111 Akun Silang Other Current Asset IDR
1112 Transaksi Aktiva Tetap Other Current Asset IDR
1113 PPN Lebih Bayar Other Current Asset IDR
1201 Aktiva Tetap Fixed Asset
1201-001 Tanah Fixed Asset
1201-002 Gedung Fixed Asset
1201-003 Peralatan Kantor Fixed Asset
1201-004 Peralatan Toko Fixed Asset
1201-005 Kendaraan Fixed Asset
1202 Akumulasi Penyustan Accumulated Depreciation
1202-001 Akum. Penys. Gedung Accumulated Depreciation
1202-002 Akum. Penys. Peralatan Kantor Accumulated Depreciation
1202-003 Akum. Penys. Peralatan Toko Accumulated Depreciation
1202-004 Akum. Penys. Kendaraan Accumulated Depreciation
2101 Hutang Usaha Account Payable IDR
2101-001 Hutang Usaha IDR Account Payable IDR
2101-002 Hutang Usaha USD Account Payable USD
2102 Uang Muka Penjualan Account Payable IDR
2102-001 Uang Muka Penjualan IDR Account Payable IDR
2102-002 Uang Muka Penjualan USD Account Payable USD
2103 PPN Keluaran Other Current Liabilities IDR
2104 PPh 23 (Purchase Tax) Other Current Liabilities IDR
 2105 Hutang Biaya Other Current Liabilities IDR
2105-001 Hutang Bunga Other Current Liabilities IDR
2105-002 Hutang Gaji Other Current Liabilities IDR
2106 Penerimaan Barang belum tertagih Other Current Liabilities IDR
2107 PPN Kurang Bayar Other Current Liabilities IDR
2108 Jasa Angkut Penjualan (Pelanggan) ke Pihak 3 Other Current Liabilities IDR
2201 Hutang Jangka Panjang (USD) Long Term Liabilities USD
3000 Modal Equity
4101 Pendapatan Revenue
4101-001 Penjualan Sepeda Motor Revenue
4101-002 Penjualan Aksesoris Revenue
4101-003 Penjualan Sparepart Revenue
4101-004 Penjualan Grup Revenue
4101-005 Pendapatan Jasa Revenue
4101-006 Penjualan Pesanan Revenue
4201 Retur Penjualan Revenue
4201-001 Retur Penjualan Sepeda Motor Revenue
4201-002 Retur Penjualan Aksesoris Revenue
4201-003 Retur Penjualan Sparepart Revenue
4201-005 Retur Penjualan Grup Revenue
4201-006 Retur Penjualan Pesanan Revenue
4202 Potongan Penjualan Revenue
5100 Harga Pokok Penjualan Cost Of Good Sold
5100-001 HPP Sepeda Motor Cost Of Good Sold
5100-002 HPP Aksesoris Cost Of Good Sold
5100-003 HPP Sparepart Cost Of Good Sold
5100-005 HPP Pesanan Cost Of Good Sold
5200 Biaya Angkut Pembelian Cost Of Good Sold
5300 Potongan Pembelian Cost Of Good Sold
5400 Biaya Reparasi Cost Of Good Sold
6100 Beban Penyusutan Expense
6100-001 Beban Penyusutan Gedung Expense
6100-002 Beban Penyusutan Peralatan Kantor Expense
6100-003 Beban Penyusutan Peralatan Toko Expense
6100-004 Beban Penyusutan Kendaraan Expense
6200 Biaya Umum & Administrasi Expense
6200-001 Biaya Listrik, PAM & Telp Expense
6200-002 Biaya Gaji & Upah Expense
6200-003 Biaya Pemasaran Expense
6200-004 Biaya Pemesanan Expense
6200-005 Biaya Umum & Adm Lainnya Expense
6200-006 Biaya Sewa Expense
6200-007 Biaya Asuransi Expense
6200-008 Beban Perlengkapan Expense
6200-009 Beban Komisi Penjualan Expense
7100 Pendapatan Lain-lain Other Income
7100-001 Pendapatan Bunga Bank Other Income
7100-002 Penjualan Aktiva Tetap Other Income
7100-003 Pendapatan Lain-lain Other Income
7200 Biaya Lain-lain Other Expense
7200-001 Biaya Administrasi Bank Other Expense
7200-002 Pajak Bunga Bank Other Expense
7200-003 Biaya Bunga Pinjaman Lainnya Other Expense
7200-004 Biaya Lain-lain Other Expense
7200-005 Selisih Barang Terkirim Other Expense
7500 Beban Pajak Penghasilan Other Expense
7300 Laba/Rugi Terealisasi Other Expense
7300-001 Laba/Rugi Terealisasi IDR Other Expense
7300-002 Laba/Rugi Terealisasi USD Other Expense
7400 Laba/Rugi Belum Terealisasi Other Expense
7400-001 Laba/Rugi Belum Terealisasi IDR Other Expense
7400-002 Laba/Rugi Belum Terealisasi USD Other Expense
8100 Laba/Rugi Penghentian Aktiva Tetap Other Expense
8200 Laba/Rugi Revaluasi Aktiva Tetap Other Income
PARENT Saldo

1101 25,000,000
1101 300

1102 3,648,333,000
1102 4,655,080,000
1102 17,500
1102 6,540

1103 27,845,000
1103 1,560

1104
1104

1105 159,427,500
1105 1,986,400
1105 2,651,600

1106 117,000,000
1106 65,000,000

1201 825,000,000
1201 675,000,000
1201 49,340,000
1201 48,200,000
1201 482,500,000

1202
1202
1202
1202

2101 27,850,000
2101 1,750

2102
2102
2105 5,897,750
2105

100,000
10,000,000,000

4101
4101
4101
4101
4101
4101

4201
4201
4201
4201
4201

5100
5100
5100
5100

6100
6100
6100
6100

6200
6200
6200
6200
6200
6200
6200
6200
6200

7100
7100
7100
7200
7200
7200
7200
7200

7300
7300

7400
7400