COMPANY NAME THE LEGEND HOTEL

REPORT TITLE G/L CHART OF ACCOUNT ( C.O.A )

PRINTED BY KIKI
GL ACCOUNT DESCRIPTION GROUP LEVEL
1 ASSETS ASSET GROUP
10 CASH & BANK ASSET Sub Group
101 CASH ON HAND ASSET Sub Group
10100 Clearing Account ASSET Detail Account
10101 Petty Cash General Cashier ASSET Detail Account
10102 Petty Cash FB Cashier ASSET Detail Account
10103 Petty Cash FO Cashier ASSET Detail Account
10104 Petty Cash Bar Cashier ASSET Detail Account
10105 Petty Cash Trio ASSET Detail Account
10106 Cash In Transit ASSET Detail Account
10197 Travel Cash Clearance ASSET Detail Account
10198 FO Cash Clearance ASSET Detail Account
10199 FB Cash Clearance ASSET Detail Account
102 CASH ON BANK ASSET Sub Group
10201 Bank Central Asia (BCA) ASSET Detail Account
10202 Bank BPD Bali ASSET Detail Account
10203 Bank BNI Rek. Pemasukan(146) ASSET Detail Account
10204 Bank BNI Rek. Pengeluaran (071) ASSET Detail Account
10205 Bank Permata ASSET Detail Account
10206 Bank Mandiri ASSET Detail Account
10207 Bank BCA US $ ASSET Detail Account
10208 Bank BPD US $ ASSET Detail Account
10209 Bank BNI US $ ASSET Detail Account
10210 Bank Permata US $ ASSET Detail Account
103 TIME DEPOSIT ASSET Sub Group
10301 Time Deposit BNI Rp. ASSET Detail Account
10302 Time Deposit BCA Rp. ASSET Detail Account
104 ACCOUNTS RECEIVABLE TRADE ASSET Sub Group
10401 Guest Ledger ASSET Detail Account
10402 City Ledger ASSET Detail Account
10403 Credit Card ASSET Detail Account
10404 Management Ledger ASSET Detail Account
10405 Employee Ledger ASSET Detail Account
10406 Inter Company Ledger ASSET Detail Account
10499 A/R Clearance ASSET Detail Account
105 PROVISION FOR DOUBTFUL ASSET Sub Group
10501 Less : Provision for Doubtful A/C ASSET Detail Account
106 OTHERS RECEIVABLE ASSET Sub Group
10601 Advance to Employees ASSET Detail Account
10602 Advance to Manager ASSET Detail Account
10603 Advance to Vendors ASSET Detail Account
10604 Advance Others ASSET Detail Account
10605 Insurance Claims ASSET Detail Account
10606 Others Receivables ASSET Detail Account
11 INVENTORIES ASSET Sub Group
111 FOOD INVENTORY ASSET Sub Group
11101 Inventory - Food ASSET Detail Account
112 BEVERAGE INVENTORY ASSET Sub Group
11201 Inventory - Beverage ASSET Detail Account
113 OPERATING SUPPLIES INVENTORY ASSET Sub Group
11301 Inventory - Cleaning Supplies HK ASSET Detail Account
11302 Inventory - Guest Supplies ASSET Detail Account
11303 Inventory - Paper Supplies ASSET Detail Account
11304 Inventory - Printing Supplies ASSET Detail Account
11305 Inventory - Stationery Supplies ASSET Detail Account
11306 Inventory - Bottle & Containers ASSET Detail Account
11307 Inventory - Cigar & Cigarette ASSET Detail Account
11308 Inventory - Gas LPG ASSET Detail Account
11309 Inventory - Eng/Plumbing Supplies ASSET Detail Account
11310 Inventory - Vehicles Supplies ASSET Detail Account
11311 Inventory - Electrical Bulbs ASSET Detail Account
11312 Inventory - Painting & Decoration ASSET Detail Account
11313 Inventory - Aircon Supplies ASSET Detail Account
11314 Inventory - Building Material ASSET Detail Account
11315 Inventory - Electrical Supplies ASSET Detail Account
11316 Inventory - Furniture Supplies ASSET Detail Account
11317 Inventory - Ground Landscaping ASSET Detail Account
11318 Inventory - Fuel / Solar ASSET Detail Account
11319 Inventory - Chinaware ASSET Detail Account
11320 Inventory - Glassware ASSET Detail Account
11321 Inventory - Cattaleries ASSET Detail Account
11322 Inventory - Linen ASSET Detail Account
11323 Inventory - Loundry Supplies ASSET Detail Account
11399 Inventory - Others Material ASSET Detail Account
114 DRUGSTORE ASSET Sub Group
11401 Inventory - Drugstore ASSET Detail Account
121 PREPAYMENT AND DEPOSITS ASSET Sub Group
12101 Prepaid Salaries & Wages ASSET Detail Account
12102 Prepaid Insurance ASSET Detail Account
12103 Prepaid Licences ASSET Detail Account
12104 Prepaid Travelling Expenses ASSET Detail Account
12105 Prepaid Lifeline Insurance ASSET Detail Account
12106 Prepaid Marketing ASSET Detail Account
12107 Prepaid Medical Insurance ASSET Detail Account
12108 Prepaid Maintenance Computer ASSET Detail Account
12109 Prepaid Others ASSET Detail Account
12110 Deposit for Land Leases ASSET Detail Account
12111 Deposit for Vehicles Leases ASSET Detail Account
12112 Deposit Other ASSET Detail Account
122 FIXED ASSETS ASSET Sub Group
12200 FA-Pra Project ASSET Detail Account
12201 FA-Landrights ASSET Detail Account
12202 FA-Construction in Progress ASSET Detail Account
12203 FA-Buildings ASSET Detail Account
12204 FA-Machinery & Toolls ASSET Detail Account
12205 FA-Furniture Fitting & Equipment ASSET Detail Account
12206 FA-stationery ASSET Detail Account
12207 FA-Vehicles ASSET Detail Account
12208 FA-Air Conditioner ASSET Detail Account
12209 FA-Landscape ASSET Detail Account
12210 FA-Interior & Design ASSET Detail Account
12211 FA -Linen ASSET Detail Account
12212 FA- Chinaware ASSET Detail Account
12213 FA- Glassware ASSET Detail Account
12214 FA- Cattaleries ASSET Detail Account
12215 FA-Utensils ASSET Detail Account
12216 FA- Uniform ASSET Detail Account
12217 FA-Operating Kitchen Equipment ASSET Detail Account
12218 FA-Cleaning Suplies (HK) ASSET Detail Account
12219 FA-Guest Suplies ASSET Detail Account
123 RESERVE FOR OPT EQUIPMENT ASSET Sub Group
131 ACCUMULATED DEPRECIATION ASSET Sub Group
13100 Acc. Amort - Pra Project ASSET Detail Account
13101 Acc. Amort - building ASSET Detail Account
13102 Acc. Amort - Machinery & Tools ASSET Detail Account
13103 Acc. Amort - Furniture & Fitting ASSET Detail Account
13104 Acc. Amort - Stationery ASSET Detail Account
13105 Acc. Amort - Vehicles ASSET Detail Account
13106 Acc. Amort - Linen ASSET Detail Account
13107 Acc. Amort - Utensils ASSET Detail Account
13108 Acc. Amort - Kitchen Equipment ASSET Detail Account
13109 Acc - Constructin In Progress ASSET Detail Account
14 DEFERRED CHARGES ASSET Sub Group
141 DEFERRED CHARGES ASSET Sub Group
14101 Pre-Opening Expenses ASSET Detail Account
14102 Interest - Construction in Progress ASSET Detail Account
14103 Business Consultancy ASSET Detail Account
14104 Owner Administration ASSET Detail Account
14105 Pre-Opening Salaries & Rel. Exp. ASSET Detail Account
14106 Pre-Opening Recruitment & Training ASSET Detail Account
14107 Pre-Opening A & G Expenses ASSET Detail Account
14108 Pre-Opening Marketing Expenses ASSET Detail Account
14109 Grand Opening Expenses ASSET Detail Account
14110 Other Deferred Charges ASSET Detail Account
142 ACCUMULATED AMORTIZATION ASSET Sub Group
14201 Acc.Amort.-Formation & Legal Exp. ASSET Detail Account
14202 Acc.Amort.-Business Consultancy ASSET Detail Account
14203 Acc.Amort.-Owner Administration ASSET Detail Account
14204 Acc.Amort.-Preop Salaries & Rel.Exp ASSET Detail Account
14205 Acc.Amort.-PreOp Recruit.&Training ASSET Detail Account
14206 Acc.Amort.-Pre-Opening A&G Expenses ASSET Detail Account
14207 Acc.Amort.-Pre-Op Marketing Expense ASSET Detail Account
14208 Acc.Amort.-Grand Opening Expenses ASSET Detail Account
14209 Acc.Amort.-Other Deferred Charges ASSET Detail Account
2 LIABILITIES LIABILITY GROUP
201 ACCOUNTS PAYABLE LIABILITY Sub Group
20101 Trade Creditor LIABILITY Detail Account
20199 A/P Clearance LIABILITY Detail Account
202 OTHERS ACCOUNTS PAYABLE LIABILITY Sub Group
20201 Account Payable Contruction Project LIABILITY Detail Account
20202 Devidends Payable LIABILITY Detail Account
20203 Payable On Land Leases LIABILITY Detail Account
20204 Other Payable LIABILITY Detail Account
20205 Short Term Loan ( Working Capital ) LIABILITY Detail Account
203 WITH HOLDING PAYABLE LIABILITY Sub Group
20301 Gouverment Tax (PHR) LIABILITY Detail Account
20302 Income Tax 21 LIABILITY Detail Account
20303 Income Tax 25 LIABILITY Detail Account
20304 Service Charge LIABILITY Detail Account
20305 Insurance LIABILITY Detail Account
20306 Loss & Breakage LIABILITY Detail Account
20307 SDM Fund LIABILITY Detail Account
20308 Payroll & Wages LIABILITY Detail Account
204 OTHERS PAYABLE LIABILITY Sub Group
20401 Deposit From Guest LIABILITY Detail Account
20402 Deposit From agents LIABILITY Detail Account
20403 Employee Tax Refundable Deposits LIABILITY Detail Account
20404 Down Payment Creditor LIABILITY Detail Account
205 SHORT TERM LIABILITY Sub Group
20501 Short Term ( Working Capital ) LIABILITY Detail Account
20502 Short Term Loans ( Owner ) LIABILITY Detail Account
20503 Short Term ( IDC ) LIABILITY Detail Account
20506 Long Term Loan ( Kredit Investasi ) LIABILITY Detail Account
21 ACCRUED LIABILITIES LIABILITY Sub Group
211 ACCRUED TAXES LIABILITY Sub Group
21101 Accrued Special benefits LIABILITY Detail Account
21102 Accrued Salary & Wages LIABILITY Detail Account
21103 Accrued Property Tax LIABILITY Detail Account
21104 Income Tax PPH 25 LIABILITY Detail Account
212 OTHERS ACCRUED EXPENSES LIABILITY Sub Group
21201 Accrued Management Fees LIABILITY Detail Account
21202 Accrued Interest on Leasing LIABILITY Detail Account
21203 Accrued Electricity LIABILITY Detail Account
21204 Accrued Water LIABILITY Detail Account
21205 Accrued Telephone LIABILITY Detail Account
21206 Accrued Room Comission LIABILITY Detail Account
21207 Accrued Audit Fees LIABILITY Detail Account
21208 Accrued Directors Fees LIABILITY Detail Account
21209 Accrued Travelling Expenses LIABILITY Detail Account
21210 Accrued Other Expenses LIABILITY Detail Account
21211 Accrued Of Interest LIABILITY Detail Account
214 LONG TERM LOAN LIABILITY Sub Group
21401 Long Term Loans (Kredit Investasi) LIABILITY Detail Account
21402 Long Term Loans ( KI) LIABILITY Detail Account
215 RESERVES LIABILITY Sub Group
21501 Reserve Relp. of Linen LIABILITY Detail Account
21502 Reserve Relp. of Chinaware LIABILITY Detail Account
21503 Reserve Repl. of Glassware LIABILITY Detail Account
21504 Reserve Repl. of Silverware LIABILITY Detail Account
21505 Reserve Repl. of Utensil LIABILITY Detail Account
21506 Reserve Repl. of Uniform LIABILITY Detail Account
21507 Reserve Repl. of FF & E LIABILITY Detail Account
21508 Reserve Repl. of Other Equipment LIABILITY Detail Account
21509 Reserve for Bonus LIABILITY Detail Account
21510 Reserve for Audit Fees LIABILITY Detail Account
3 EQUITY EQUITY GROUP
301 SHARE HOLDER FUND EQUITY Sub Group
30101 Share Capital EQUITY Detail Account
30102 Owner Drawing EQUITY Detail Account
30103 Retained Earning EQUITY Detail Account
30104 Profit or Loss Current Month EQUITY Detail Account
309 ACCOUNT FOR PREVIOUS BALANCE EQUITY Sub Group
30901 Account Clearance For Prev. Balance EQUITY Detail Account
4 REVENUE REVENUE GROUP
401 ROOMS REVENUE REVENUE Sub Group
40101 Rooms Revenue REVENUE Detail Account
40199 Rebate Rooms Revenue REVENUE Detail Account
402 OTHERS ROOM REVENUE REVENUE Sub Group
40201 Day Use REVENUE Detail Account
40202 No Show Fee REVENUE Detail Account
40203 Extra Bed REVENUE Detail Account
40204 Meeting Room Rental REVENUE Detail Account
40205 Upgrading Room Charge REVENUE Detail Account
40206 Cancellation Fee REVENUE Detail Account
40207 Others Room Revenue REVENUE Detail Account
403 MEETING ROOM RENTAL REVENUE REVENUE Sub Group
40301 Meeting Room Rental Revenue REVENUE Detail Account
40302 Rebate Meeting Room Revenue REVENUE Detail Account
41 FOOD & BEVERAGE REVENUE Sub Group
411 FOOD REVENUE REVENUE Sub Group
41101 Food Revenue Restaurant REVENUE Detail Account
41102 Food Revenue Pool Bar REVENUE Detail Account
41103 Food Revenue Mini Bar REVENUE Detail Account
41104 Food Revenue Room Service REVENUE Detail Account
41105 Food Revenue Meal Coupon REVENUE Detail Account
41106 Others Food Revenue REVENUE Detail Account
412 BEVERAGE REVENUE REVENUE Sub Group
41201 Beverage Revenue Restaurant REVENUE Detail Account
41202 Beverage Revenue Lobby Bar REVENUE Detail Account
41203 Beverage Revenue Pool Bar REVENUE Detail Account
41204 Beverage Revenue Mini Bar REVENUE Detail Account
41205 Beverage Revenue Room Service REVENUE Detail Account
41206 Others Beverage Revenue REVENUE Detail Account
413 FOOD & BEVERAGE REVENUE REBATE REVENUE Sub Group
41301 Rebate Food Revenue REVENUE Detail Account
41302 Rebate Beverage Revenue REVENUE Detail Account
420 DRUGSTORE REVENUE Sub Group
42001 Drugstore Revenue REVENUE Detail Account
42099 Rebate Drugstore Revenue REVENUE Detail Account
421 COMMUNICATION REVENUE Sub Group
42101 Overseas Call Revenue REVENUE Detail Account
42102 Long Distance Call Revenue REVENUE Detail Account
42103 Local Call Revenue REVENUE Detail Account
42104 Telex & Fax Revenue REVENUE Detail Account
42199 Rebate Communication Revenue REVENUE Detail Account
422 LAUNDRY REVENUE Sub Group
42201 Laundry Revenue REVENUE Detail Account
42299 Rebate Laundry Revenue REVENUE Detail Account
423 OTHERS REVENUE REVENUE Sub Group
42301 Massage & Spa Revenue REVENUE Detail Account
42302 Tour Revenue REVENUE Detail Account
42303 Transport Revenue REVENUE Detail Account
42304 Gain Loss On Foreign Exchange REVENUE Detail Account
42305 T&T- Akomodasi Revenue REVENUE Detail Account
42306 T & T - Commission & Other Revenue REVENUE Detail Account
42307 T & T - Tour Revenue REVENUE Detail Account
42308 T & T - Transport Revenue REVENUE Detail Account
42309 Pool Revenue REVENUE Detail Account
42399 Other Income REVENUE Detail Account
424 OTHERS REVENUE REBATE REVENUE Sub Group
42401 Rebate Others Revenue REVENUE Detail Account
5 COST COST GROUP
501 COST OF SALES COST Sub Group
50101 Cost Of Food Sales COST Detail Account
50102 Cost Of Beverage Sales COST Detail Account
50103 Cost Of Comunication Sales COST Detail Account
50104 Cost Of Laundry Sales COST Detail Account
50105 Cost Of Drugstore Sales COST Detail Account
50106 Cost Of Trio Tour Sales COST Detail Account
50107 Cost Of Trio Transport Sales COST Detail Account
50108 Cost Of Trio Akomodasi Sales COST Detail Account
50109 Cost Of Trio Commision & Oth Sales COST Detail Account
6 EXPENSES EXPENSES GROUP
601 ROOM DEVISION EXPENSES Sub Group
60101 RM-Salary & Wages EXPENSES Detail Account
60102 RM-Employee Benefit EXPENSES Detail Account
60103 RM-Casual Labour & Overtime EXPENSES Detail Account
60104 RM-Transportation EXPENSES Detail Account
60105 RM-Employee Meals EXPENSES Detail Account
60106 RM-Employee Medicals EXPENSES Detail Account
602 RM-OTHER EXPENSES EXPENSES Sub Group
60201 RM-Commisions EXPENSES Detail Account
60202 RM-Reservation EXPENSES Detail Account
60203 RM-Guest Transportation EXPENSES Detail Account
60204 RM-Decoration EXPENSES Detail Account
60205 RM-License & Tax EXPENSES Detail Account
60206 RM-Prov. For Replacement EXPENSES Detail Account
60207 RM-Laundry & Dry Cleaning EXPENSES Detail Account
60208 RM-Cleaning Supplies EXPENSES Detail Account
60209 RM-W Drink, F Basket, Cake EXPENSES Detail Account
60210 RM-Guest Supllies EXPENSES Detail Account
60211 RM-Others Operating Expenses EXPENSES Detail Account
60212 RM-Comunication EXPENSES Detail Account
60213 RM-Ground & Lanscaping EXPENSES Detail Account
60214 RM-Printing & Stationery EXPENSES Detail Account
60215 RM-Entertaiment EXPENSES Detail Account
60216 RM-Uniform EXPENSES Detail Account
60217 RM-Transportation EXPENSES Detail Account
60299 RM-Miscellaneous EXPENSES Detail Account
603 MEETING ROOM EXPENSES EXPENSES Sub Group
60301 MR-Salary & Wages EXPENSES Detail Account
60302 MR-Employee Benefit EXPENSES Detail Account
60303 MR-Casual Labour & Overtime EXPENSES Detail Account
60304 MR-Transportation EXPENSES Detail Account
60305 MR-Employee Meals EXPENSES Detail Account
60306 MR-Employee Medicals EXPENSES Detail Account
60311 MR-Commisions EXPENSES Detail Account
60312 MR-Decoration EXPENSES Detail Account
60313 MR-Linen , China, Glass, Silverware EXPENSES Detail Account
60314 MR-Cleaning Suplies EXPENSES Detail Account
60315 MR-Welcome Drink EXPENSES Detail Account
60316 MR-Guest Suplies EXPENSES Detail Account
60317 MR-Printing & Stationary EXPENSES Detail Account
60318 MR-Miscellaneous EXPENSES Detail Account
60319 MR-Entertaiment EXPENSES Detail Account
61 FOOD & BEVERAGE EXPENSES Sub Group
611 FB SERVICE EXPENSES Sub Group
61101 FB SERV-Salary & Wages EXPENSES Detail Account
61102 FB SERV-Employee Benefits EXPENSES Detail Account
61103 FB SERV-Casual Labour & Overtime EXPENSES Detail Account
61104 FB SERV-Transportation EXPENSES Detail Account
61105 FB SERV-Employee Meals EXPENSES Detail Account
61106 FB SERV-Employee Medicals EXPENSES Detail Account
612 FB KITCHEN EXPENSES Sub Group
61201 FB KITC-Salary & Wages EXPENSES Detail Account
61202 FB KITC-Employee Benefits EXPENSES Detail Account
61203 FB KITC-Casual Labour & Overtime EXPENSES Detail Account
61204 FB KITC-Transportation EXPENSES Detail Account
61205 FB SERV-Employee Meals EXPENSES Detail Account
61206 FB KITC-Employee Medicals EXPENSES Detail Account
613 FB-OTHER EXPENSES EXPENSES Sub Group
61301 FB-Comissions EXPENSES Detail Account
61302 FB-Kitchen Fuel EXPENSES Detail Account
61303 FB-Food Testing EXPENSES Detail Account
61304 FB-Spoilage, Loss & Damage EXPENSES Detail Account
61305 FB-Paper Supplies EXPENSES Detail Account
61306 FB-Kitchen Supplies EXPENSES Detail Account
61307 FB-Linen, China, Glass, Silverware EXPENSES Detail Account
61308 FB-Cleaning Supplies EXPENSES Detail Account
61309 FB-Guest Supplies EXPENSES Detail Account
61310 FB-Others Operating Expense EXPENSES Detail Account
61311 FB-Menu & Wine List EXPENSES Detail Account
61312 FB-Printing & Stationery EXPENSES Detail Account
61313 FB-Postage & Telegraph EXPENSES Detail Account
61314 FB-Comunication EXPENSES Detail Account
61315 FB-Laundry & Dry Cleaning EXPENSES Detail Account
61316 FB-Traveling Expense EXPENSES Detail Account
61317 FB-Transportation EXPENSES Detail Account
61318 FB-Uniform EXPENSES Detail Account
61399 FB-Miscellaneous EXPENSES Detail Account
621 ADMINISTRATIVE & GENERAL EXPENSES Sub Group
62101 AG-Salary and Wages EXPENSES Detail Account
62102 AG-Employee Benefit EXPENSES Detail Account
62103 AG-Casual Labour & Overtime EXPENSES Detail Account
62104 AG-Transportation EXPENSES Detail Account
62105 AG-Employee Meals EXPENSES Detail Account
62106 AG-Employee Medicals EXPENSES Detail Account
622 AG-OTHER EXPENSES EXPENSES Sub Group
62201 AG-Cash Over & Short EXPENSES Detail Account
62202 AG-Credit Card Commision EXPENSES Detail Account
62203 AG-Data Proccessing EXPENSES Detail Account
62204 AG-Loss & Damage EXPENSES Detail Account
62205 AG-Donations EXPENSES Detail Account
62206 AG-Human Resources EXPENSES Detail Account
62207 AG-Insurance EXPENSES Detail Account
62208 AG-Proffesional Fee EXPENSES Detail Account
62209 AG-Prov. For Doubtful Debts EXPENSES Detail Account
62210 AG-License & Tax EXPENSES Detail Account
62211 AG-Security EXPENSES Detail Account
62212 AG-Entertainment EXPENSES Detail Account
62213 AG-Other Operating Expense EXPENSES Detail Account
62214 AG-Printing & Stationary EXPENSES Detail Account
62215 AG-Postage & Telegraph EXPENSES Detail Account
62216 AG-Comunication EXPENSES Detail Account
62217 AG-Laundry & Dry Cleaning EXPENSES Detail Account
62218 AG-Travelling Expense EXPENSES Detail Account
62219 AG-Transportation EXPENSES Detail Account
62220 AG-Bank Charges EXPENSES Detail Account
62221 AG-Uniforms EXPENSES Detail Account
62222 AG-Ceremonial & Praying EXPENSES Detail Account
62223 AG-Cleaning Supplies EXPENSES Detail Account
62299 AG-Miscellaneus EXPENSES Detail Account
631 HUMAN RESOURCES EXPENSES Sub Group
63101 HR-Salary and Wages EXPENSES Detail Account
63102 HR-Employee Benefit EXPENSES Detail Account
63103 HR-Casual Labour & Overtime EXPENSES Detail Account
63104 HR-Transportation EXPENSES Detail Account
63105 HR-Employee Meals EXPENSES Detail Account
63106 HR-Employee Medicals EXPENSES Detail Account
632 HR-OTHER EXPENSES EXPENSES Sub Group
63201 HR-Recruitment EXPENSES Detail Account
63202 HR-Printing & Stationery EXPENSES Detail Account
63203 HR-Transportation EXPENSES Detail Account
63204 HR-Employee Relation EXPENSES Detail Account
63205 HR-Staff Party EXPENSES Detail Account
63206 HR-Training EXPENSES Detail Account
63207 HR-Postage & Telegraph EXPENSES Detail Account
63208 HR-Comunication EXPENSES Detail Account
63209 HR-Social Welfare / Sport EXPENSES Detail Account
63210 HR-Uniform EXPENSES Detail Account
63299 HR-Miscellaneous EXPENSES Detail Account
641 SALES & MARKETING EXPENSES Sub Group
64101 SM-Salary and Wages EXPENSES Detail Account
64102 SM-Employee Benefit EXPENSES Detail Account
64103 SM-Casual labour & Overtime EXPENSES Detail Account
64104 SM-Transportation EXPENSES Detail Account
64105 SM-Employee Meals EXPENSES Detail Account
64106 SM-Employee Medicals EXPENSES Detail Account
642 SM-OTHER EXPENSES EXPENSES Sub Group
64201 SM-Direct Mail EXPENSES Detail Account
64202 SM-Advertising-Magazines EXPENSES Detail Account
64203 SM-Advertising-News Paper EXPENSES Detail Account
64204 SM-Advertising-Production EXPENSES Detail Account
64205 SM-Advertising-Trade EXPENSES Detail Account
64206 SM-Advertising-Radio/TV/Video EXPENSES Detail Account
64207 SM-Photography EXPENSES Detail Account
64208 SM-Complimentary Guest EXPENSES Detail Account
64209 SM-Give-Aways EXPENSES Detail Account
64210 SM-Dues & Subscription EXPENSES Detail Account
64211 SM-Promotion Expense EXPENSES Detail Account
64212 SM-Trade Shows EXPENSES Detail Account
64213 SM-Trade Barter EXPENSES Detail Account
64214 SM-Entertainment-In EXPENSES Detail Account
64215 SM-Entertainment-Out EXPENSES Detail Account
64216 SM-Printing & Stationery EXPENSES Detail Account
64217 SM-Postage & Telegraph EXPENSES Detail Account
64218 SM-Comunication EXPENSES Detail Account
64219 SM-Travelling EXPENSES Detail Account
64220 SM-Transportation EXPENSES Detail Account
64221 SM-Uniform EXPENSES Detail Account
64299 SM-Miscellaneous EXPENSES Detail Account
651 P.O.M.E.C EXPENSES Sub Group
65101 PM-Salary and Wages EXPENSES Detail Account
65102 PM-Employee Benefit EXPENSES Detail Account
65103 PM-Casual Labour Overtime EXPENSES Detail Account
65104 PM-Transportation EXPENSES Detail Account
65105 PM-Employee Meals EXPENSES Detail Account
65106 PM-Employee Medicals EXPENSES Detail Account
652 PM-OTHER EXPENSES EXPENSES Sub Group
65201 PM-Recruitment EXPENSES Detail Account
65202 PM-Elektrical Equipment EXPENSES Detail Account
65203 PM-Air Conditioning EXPENSES Detail Account
65204 PM-Kitchen Equipment EXPENSES Detail Account
65205 PM-Roads EXPENSES Detail Account
65206 PM-Engineering Supplies EXPENSES Detail Account
65207 PM-Floor Covering Repairs EXPENSES Detail Account
65208 PM-Furniture EXPENSES Detail Account
65209 PM-Ground & Landscaping EXPENSES Detail Account
65210 PM-Pest Control EXPENSES Detail Account
65211 PM-Mechanical EXPENSES Detail Account
65212 PM-Operating Supplies EXPENSES Detail Account
65213 PM-Electrical Bulbs EXPENSES Detail Account
65214 PM-Vehicles EXPENSES Detail Account
65215 PM-Painting & Decoration EXPENSES Detail Account
65216 PM-Contract Maintenance EXPENSES Detail Account
65217 PM-Licence & Tax EXPENSES Detail Account
65218 PM-Removal of Waste Matter EXPENSES Detail Account
65219 PM-Plumbing Material EXPENSES Detail Account
65220 PM-Printing & Stationery EXPENSES Detail Account
65221 PM-Postage & Telegraph EXPENSES Detail Account
65222 PM-Comunication EXPENSES Detail Account
65223 PM-Laundry & Dry Cleaning EXPENSES Detail Account
65224 PM-Travelling EXPENSES Detail Account
65225 PM-Transportation EXPENSES Detail Account
65226 PM-Uniform EXPENSES Detail Account
65299 PM-Miscellaneous EXPENSES Detail Account
653 PM-ENERGY COST EXPENSES Sub Group
65301 PM-Fuel-Operational EXPENSES Detail Account
65302 PM-Water EXPENSES Detail Account
65303 PM-Electricity EXPENSES Detail Account
654 PHONE EXPENSES EXPENSES GROUP
65401 PH-Printing & Stationary EXPENSES Detail Account
65402 PH-Others Suplies EXPENSES Detail Account
655 LAUNDRY EXPENSES EXPENSES GROUP
65501 LD-Laundry Valet EXPENSES Detail Account
65502 LD-Cleaning Suplies EXPENSES Detail Account
65503 LD-Printing & Stationery EXPENSES Detail Account
65504 LD-Laundry Suplies EXPENSES Detail Account
65505 LD-Utility EXPENSES Detail Account
656 DRUGSTORE EXPENSES EXPENSES GROUP
65601 DR-Printing & Stationary EXPENSES Detail Account
65602 DR-Miscellaneus EXPENSES Detail Account
657 TOUR & TRAVEL EXPENSES EXPENSES Sub Group
65701 T & T -Salary and Wages EXPENSES Detail Account
65702 T & T -Employee Benefit EXPENSES Detail Account
65703 T & T -Casual Labour Overtime EXPENSES Detail Account
65704 T & T -Transportation EXPENSES Detail Account
65705 T & T -Employee Meals EXPENSES Detail Account
65706 T & T -Employee Medicals EXPENSES Detail Account
65711 T & T -In & Out Promotion EXPENSES Detail Account
65712 T & T -Entertaiment EXPENSES Detail Account
65713 T & T -Printing & Stationary EXPENSES Detail Account
65714 T & T -Postage & Telegraph EXPENSES Detail Account
65715 T & T -Communication EXPENSES Detail Account
65716 T & T -Transportation EXPENSES Detail Account
65717 T & T -Uniform EXPENSES Detail Account
65718 T & T -Miscellaneous EXPENSES Detail Account
701 NON OPERATING EXPENSES EXPENSES Sub Group
70101 Acc.DEPR - Pra Project EXPENSES Detail Account
70102 Acc.DEPR - Buildings EXPENSES Detail Account
70103 Acc.DEPR - Machinery & Tools EXPENSES Detail Account
70104 Acc.DEPR - FF & E EXPENSES Detail Account
70105 Acc.DEPR - Stationery EXPENSES Detail Account
70106 Acc.DEPR - Vehicles EXPENSES Detail Account
70107 Acc.DEPR - Utensils EXPENSES Detail Account
70108 Acc.DEPR - Linen EXPENSES Detail Account
70109 Acc.DEPR - Kitchen Equipment EXPENSES Detail Account
70110 Acc.Amort.-PreOp Salaries & Rel.Exp EXPENSES Detail Account
70111 Acc.Amort.-PreOp Recruit.&Training EXPENSES Detail Account
70112 Acc.Amort.-PreOp A&G Expenses EXPENSES Detail Account
70113 Acc.Amort.-PreOp Marketing Expenses EXPENSES Detail Account
70114 Acc.Amort.-Pre Opening Expenses EXPENSES Detail Account
70115 Acc.Amort.-Other Deferred Charges EXPENSES Detail Account
70116 Long Term - Interest EXPENSES Detail Account
70117 Short Term - Interest EXPENSES Detail Account
70119 Tax - Bumi & Bangunan EXPENSES Detail Account
70220 Tax - PPN EXPENSES Detail Account
70221 Tax - PPh psl 21 EXPENSES Detail Account
70222 Tax - PPh psl 25 EXPENSES Detail Account
9 OTHERS OTHER GROUP
99101 Rooms Available OTHER Detail Account
99102 Rooms Occupied OTHER Detail Account
99103 Double Occupancy OTHER Detail Account
99104 No Of Guest OTHER Detail Account
99105 No Of FB Cover OTHER Detail Account
99106 No Of Days OTHER Detail Account
 99998 Dummy Account For Statistic OTHER Detail Account
99999 Dummy Account For P/L OTHER Detail Account
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