Account Number

Account Name

10000 Assets
11000 Current Assets
11110 Cash in Bank
11111 Undeposite Fund
11120 Petty Cash
11210 Accounts Receivable
11220 Allowance for Doubtful Debt
11310 Merchandise Inventory
11320 Supplies
11410 Prepaid Rent
11420 Prepaid Insurance
11510 PPN Income
11520 Prepaid PPN
12000 Invesments
12100 Stock Invesment
13000 Fixed Assets
13100 Land
13210 Building at Cost
13220 Building Accum Dep
13310 Vehicle at Cost
13320 Vehicle Accum Dep
13410 Equipment
13420 Equipment Accum Dep

20000 Liability

Header

H
H

H
H

21000 Current Liability

21110 Credit Card
21210 Accounts Payable
21211 Accruad Expense
21212 Income Tax Payable
21310 PPN Outcome
21320 PPN Payable

22000 Long Term Liability

22100 Bank Mandiri Loan

30000 Equity
31100

Common Stock

40000

Revenues

41100
42100
42200
42300

Sales of Merchandise
Freight Collected
Late Fee Collected
Sales Discount

50000

Cost of Goods Sold

H
H

51100
51200

Cost of Goods Sold

Purchases Discount

60000

Operating Expenses

61100
61200
62100
62200
62300
62400
62500
62600
62700
62800
62900
63100

Advertising Expense
In Store Promotion Expense
Utility Expense
Telephone Expense
Rent Expense
Supplies Expense
Maintenance and Repair Exp
Bad Debt Expense
Depreciation Expense
Insurance Expense
Late Fee Expense
Wages and Salaries

80000

Other Revenues and Gains

81000
82000

Interest Income
Dividend Income

90000

Other Expenses and Losses

91000
92000
93000
94000

Interest Expense
Bank Service Charge
Income Tax Expense
Gain/Loss Sales Vehicle

H
H

Balance

Account Type

Asset
Asset
Bank
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
Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset

Liability
Liability
Other Current Liability
Accounts Payable
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability

Liability
Long Term Liability

Equity
Equity

Income
Income
Income
Income
Income

Cost of Sales

Cost of Sales
Cost of Sales

Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense

Other Income
Other Income
Other Income

Other Expense
Other Expense
Other Expense
Other Expense
Other Expense