UN 1- AKTIVA HEADER ASSET 0000 1- AKTIVA LANCAR HEADER ASSET 1000 1-1100 Kas Bank Detail Bank 1-1200 Kas Kecil Detail Bank 1-2100 Piutang Dagang Detail Account Receivable 1-2110 Cadangan Kerugian Piutang Detail Account Receivable 1-2111 Persediaan Bahan Baku Detail Other Current Asset 1-2112 Persediaan Bahan Pembantu Detail Other Current Asset 1-2113 Pesediaan Barang Dalam Proses Detail Other Current Asset 1-2114 Persediaan Barang Jadi Detail Other Current Asset 1-2200 Asuransi Dibayar Dimuka Detail Other Current Asset 1-2210 Pajak Dibayar Dimuka Detail Other Current Asset 1-2220 Iklan Dibayar Dimuka Detail Other Current Asset 1-2230 PPN Masukan Detail Other Current Asset 1-3000 Perlengkapak Kantor Detail Other Current Asset 1- AKTIVA TETAP HEADER ASSETS 4000 1-4100 Peralatan Pabrik Detail Fixed Assets 1-4110 Akum.Penyust.Peralatan Pabrik Detail Fixed Assets 1-4200 Gedung Pabrik Detail Fixed Assets 1-4210 Akum.Penyust.Gedung Pabrik Detail Fixed Assets 1-4300 Mesin Pabrik Detail Fixed Assets 1-4310 Akum.Penyust.Mesin Pabrik Detail Fixed Assets 2- KEWAJIBAN HEADER LIABILITY 0000 2- UTANG JANGKA PENDEK HEADER LIABILITY 1000 2-1100 Utang Dagang Detail Other Current Liability 2-1110 Utang Pajak Detail Other Current Liability 2-1120 Utang PPN Detail Other Current Liability 2-1130 PPN Keluaran Detail Other Current Liability 2-1200 Utang Gaji dan Upah Detail Other Current Liability 2- UTANG JANGKA PANJANG HEADER LIABILITY 2000 2-2100 Utang Bank Mandiri Detail Long Term Liability 3- EKUITAS HEADER EQUITY 0000 3-1000 Modal Saham Detail Equity 3-2000 Devidend Detail Equity 4-000 PENDAPATAN USAHA HEADER INCOME 4-1000 Penjualan Barang Jadi Detail Income 4-1200 Retur Penjualan Detail Income 4-1300 Potongan Penjualan Detail Income 5- HARGA POKOK PENJUALAN HEADER COST OF SALE 0000 5-1000 Harga Pokok Penjualan Detail Cost of Sale 5-1100 Biaya Angkut Pembelian Detail Cost of Sale 5-1200 Potongan Pembelian Detail Cost of Sale 5-1300 Biaya Overhead Pabrik Detail Cost of Sale 6- BEBAN-BEBAN HEADER EXPENSE 0000 6-1100 B.Gaji Karyawan Detail Expense Bag.Adm/Penjualan 6-1200 B.Asuransi Detail Expense 6-1300 B.Perlengkapan Detail Expense 6-1400 B.Iklan Detail Expense 6-1500 B.Listrik dan Telp Detail Expense 6-1600 B.Kerugian Piutang Detail Expense 6-1700 B.Usaha Lainnya Detail Expense 8- PENDAPATAN DILUAR USAHA HEADER OTHER INCOME 0000 8-1100 Pendapatan Bunga Detail Other Income 8-1200 Pungutan Transport Penjualan Detail Other Income 8-3000 Pendapatan Denda Detail Other Income 9- BEBAN DILUAR USAHA HEADER OTHER 0000 EXPENSE 9-1000 B.Administrasi Bank Detail Other Expense 9-1100 B.Denda Pembayaran Detail Other Expense 9-1200 B.Bunga Detail Other Expense 9-1300 B.Pajak Penghasilan Detail Other Expense