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KODE ACCOUNT NAME/TITLE NAMA PERKTRAAN


I ASSET HARTA/KEKAYAAN
1.1
CURRENT ASSET HARTA LANCAR
1.1.1 Cash Kas
1.1.2 Receivable Piutang
Account Receivable Piutang Usaha/Piutang Dagang
Note Receivable Piutang WeseVWesel Taeih
fnterest Receivable Piutang Bunga
[.1.3 Merchandise Inventorv Fersediaan Barang Dagang
1.1.4 Supnlies Perlengkapan
Store Supplies Perlengkapan Toko
Office Supplies Perlengkapan Kantor
Warehouse Supplies Perlengkapan Gudans/Benskel
1.1.5 Prepaid.Expense Beban Dibavar Dimuka
Prenaid Rent Sewa Dibayar Dimuka
'PreFaid Insurance Asuransi, Dibaynr Dimrika I
Prepaid Advertisine Iklan Dibayar Dimuka
t.1.6 Marketable Securities Surat Berharga (Janeka Fendek)
1.2
LONG.TERM INYESTMENT INVESTASI JANGKA PANJANG
1.2.1 Long-term Investment on Stock Investasi Janska Paniane,dalam Saham
12.2 Long-term fnvestment on Bond Invetasi Jangka Panians dalam Oblieasi
1.3
FD(ED ASSET/TAI\IGIABLE ASSET IIARTA TNTAP BERWITJT]D
1.3.1 Land Tanah
13.2 Building Bangunan/Gedung
1.3.2-r Accumulated Depreciotion of B uilding Akumulasi Pen17 usutan Bangunan/Gedung
1.3.3 Equipment Peralatan
1.3.3-1 Aqcumulated Depreciotion of Equipment Akumulasi Peny us utan Peralatan
Store Equipment Peralatan Toko
Accumulated Dep. of Store Equipment Akumulosi Peny us utan Peralatan Toko
Office Equipment Peralatan Kantor
Accumulated Dep. of OlJice Eguipment Akumulosi Peny us utan Peralatan Kantor
Warehouse Equipment Peralatan Gudang/Bengkel
Accumuloted Dep. of Warehouse Eguipment Akumulasi Peny. Peralatan G udang/Beng kel
1.3.4 Machine Mesin
1.3.4-1 Accumulated Depreciation of Mac hine Akumulasi Penyusutan Mesin
1.3.5 Car Mobil
Accumulated Depreciation of Car Akumulasi Peny us utan Mobil

1.3-6 Truck Truk


Accumulated Depreciation of Truck Akumulosi Peny usutan Truk

1.4 TANGIABLE ASSET HARTA TIDAK BERWUJUD


Samuel L Gaol

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r.4"7 cp"qsdq- Goodwill
l42 Trar{e Mark .ttqtglI D
1.4.3 lonv risht F{ak Ci
t.4.4 Franchise Franchise
1.4.6 Lieenee I-isensi

1.5 OTHER ASSET HARTA LAIN-LAIN


1.5.1 Pre Ooeration Cost Biaya Pra
) LIABILITIES KEWAJIBAN
2.1 CURRENT LIABILITTES KEWAJIBAI{ LAI\CAR
2.1.t Account Pavable Utans Usaha/
Note Payable Utans Wesel/Wesel r
2.1.2 Salaries Payable Utang Gaji l

2.1.3 Tax Payable Utans Pa


2.1.4 Interest Payable Utans Bu
2.1.5 Unearned Revenue Pendanatan Diterima Dimuka
t, LONGTERM LIABILITIES KEWAJIBA}I JA}[GKA. P'ANJANG
2.2.1 Mortgage Payable Utans llinotek
)), Bond Payable Utang Obligasi
2.2.3 Bank Loan Piniaman Bank (Tanpa Asunan
3 CAPrrAL/OWIYER'S EQUTfY MODAI,/KEKAYAAIY PEN{ILIK
3.1 ..Crpital Modal
3.1-1 .... Prive/Wlthdraw alls Pr ivo?enghmbilan Pribadi .;.
Common Stock Modal Saham Biasa (Perseroan Terbatas)
Prefered Stock Modal Saham Istimewa
3.2 Retained Eai'ning Laba Ditahan

4 RE\rEl\ru8 PEI\TDAPATAII
4.1 OPERATING REVEIITIE PENDAPATAI{ OPERASIONAL
4.t.1 Sales / Service Revenue Peniualan
4.1.1-l Salen Return Retur Penjuolan
4.1.1-2 Sales Discount Potongan Penjualan
4.r.1-3 Freight Out Beban Anskut Peniualan
4.2 NON OPERATING REVEI\TUE PENDAPATAN NON OPERASIONAL
4.2.1 Pendapatan Bunga (untuk usaha selain bank) Interst lncome
4.2.2 Rent Income (untuk selain usaha penyewaan) Pendapatan Bunga

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Samuel L Gaol
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KGDE ACCOUNT NAMEITTTTE NAMA PERKIRAAN

EXPENSE
5.1 OPERATING EXPENSE BEBAI{ OPERASIONAL
5.1"1 Wages Expense Beban Upah
s.|.2 Advertising Expense Betran lklan
5.1.3 Depreciation Expense of Warehouse Equipment Beban Penyusutan Peralatan bengkel
5.2 GENERAL AIID ADMINISTRATIVE BEBAN UMUM DAN ADMINISTRASI
EXPENSE
5.2.1 Office Salaries Efpense Beban Gaji Kantor
"Bebair
5.2.2 Office Rent Expense Sewa Kantor
5.2.3 Oflice Suonlies Exnense Beban PerlenskaDan Kantor
5.2.4 Electric/ Lieht Expense Beban Listrik
5.2.s Water Expense Beban Air
5.2.6 Telephone Expense Bebab Telepon
5.2.8 Oflice Insurance Exoense Beban Asuransi Basian Kantor
5-2.11 Denreciation Expense of OIIice Equioment Beban Penvusutan Peralatan Kantor
5.3 NON OPERATING E)(PENSE BEBAI\T NON OPERASIONAL
5.3.1 Interst Expense Beban Bunga
5.4 Tax Beban Paiak

Samuel L Gaol