Account Number Account Name Header Balance Account Tye

1-1100 Cash in Bank 46.000.000 Bank

1-1200 Petty Cash 5.000.000 Bank
1-1300 Accounts Receivable 82.500.000 Accounts Receivable
1-1400 Allowance for Doubtful Debt (8.500.000) Other Current As
set
1-1500 Inventory 520.000.000 Other Current Asset
1-1600 Store Supplies 14.500.000 Other Current Asset
1-1700 Prepaid insurance 12.000.000 Other Current Asset
1-1800 Prepaid rent 24.000.000 Other Current Asset
1-1900 Prepaid tax 89.000.000 Other Current Asset
1-2100 Stock investment 112.000.000 Fixed Asset
1-3100 Equipment at Cost 60.000.000 Fixed Asset
1-3110 Equipment Accum Dep (4.800.000) Fixed Asset
2-1100 Master card 2.100.000 Other Current Liability
2-1200 Account Payable 66.000.000 Other Current Liability
2-1400 PPN Payable 10.720.000 Other Current Liability
2-1500 PPN outcome 41.800.000 Other Current Liability
2-1600 PPN Income (31.080.000) Other Current Liability
2-2100 Bank Permata Loan 300.000.000 Long Term Liability
3-1100 Tn. Suryono Capital 400.430.000 Equity
3-1200 Tn. Suryono drawing (22.100.000) Equity
4-1100 Sales 526.000.000 Income
4-1200 Sales Return (14.000.000) Income
4-1300 Sales discount (28.000.000) Income
5-1100 Cost of Goods sold computer 310.800.000 Cost of Sales
5-1200 Freight paid 5.500.000 Cost of Sales
5-1300 Purchase discount (26.100.000) Cost of Sales
6-1100 Advertising expense 1.100.000 Expense
6-1200 Tel & elec. expense 5.600.000 Expense
6-1300 Store supplies expense 11.150.000 Expense
6-1400 Bad debt expense 3.600.000 Expense
6-1450 Spoilage expenses 8.500.000 Expense
6-1500 Depreciation expense 4.800.000 Expense
6-1600 Insurance expense 6.000.000 Expense
6-1700 Rent expense 22.000.000 Expense
6-1800 Wages and salaries expense 49.500.000 Expense
6-9000 Other operating expense 6.000.000 Expense
8-1100 Interest revenue 30.000.000 Other Income
8-1200 Dividend income 59.680.000 Other Income
8-1300 Gain loss on sale of stock 5.600.000 Other Income
8-1400 Freight collected 18.800.000 Other Income
8-1500 Late fees collected (4.800.000) Other Income
9-1100 Interest expense 5.500.000 Other Expense
9-1200 Bank service charges 3.300.000 Other Expense
9-1300 Late fees paid 1.800.000 Other Expense