ACCOUNT NUMBER ACCOUNT NAME HEADER BALANCE

11100 Petty Cash 3,000,000

11120 Cash In Bank 182,811,550
11130 Marketable Equity Securities
11210 Account Receivable 57,200,000
11220 Allowances for Bad Debts 4,000,000
11230 Employee Receivable 1,000,000
11310 Merchandise Inventory 82,000,000
11320 Store Supplies 6,800,000
11410 Prepaid Rent 10,000,000
11420 Prepaid Insurance 4,250,000
11430 Value Added Taxes In 4,000,000
12100 Investment 207,500,000
13100 Land 275,000,000
13210 Building 144,000,000
13220 Accumulated Depreciation – Building 52,800,000
13301 Vehicles 96,000,000
13302 Accumulated Depreciation – Vehicles 38,000,000
13401 Equipment 60,000,000
13402 Acccumulated Depreciation – Equipment 13,750,000
21110 Credit Card 4,200,000
21210 Account Payable 56,100,000
21211 Accrued Expense 1,675,000
21212 Income Tax Payable 125,000
21213 Value Added Taxes Out 8,500,000
22100 Bank BNI'46 Jambi Loan 135,331,547
31000 Command Stock 400,000,000
31001 Retained Earning 330,000,000
31002 Devidend 40,000,000
31003 Income Summary
41100 Sales 629,845,000
42100 Freight Collected 7,500,000
42200 Late Fee Collected 2,500,000
42300 Sales Discount 8,500,000
42400 Sales Return 9,000,000
51100 Cost Of Goods Sold 323,440,000
52000 Freight Paid 1,220,000
53000 Purchases Discount
61100 Wages & Salaries 51,550,000
61200 Advertising Expense 19,500,000
61400 Utility Expense 7,200,000
61500 Water, Telepon & Electricity Expense 5,400,000
62100 Rent Expense 20,000,000
62200 Supplies Expense 7,600,000
62300 Maintenance and Repair Expense 10,000,000
62400 Bad Debts Expense -
62500 Depreciation Expense – Building 13,200,000
62600 Depreciation Expense – Vehicles 11,000,000
62700 Depreciation Expense – Equipment 6,250,000
62800 Insurance expense 8,950,000
62900 Late Fee Expense
81100 Interest Income 3,750,000
81200 Devidend Income 20,000,000
81300 Gain/Loss Sales Vehicles -
91100 Interest Expense 17,981,547
91200 Bank Service Charge 7,500,000
93100 Income Tax Expense 6,223,450
11100
11120
11130
11210
11220
11230
11310
11320
11410
11420
11430
12100
13100
13210
13220
13301
13302
13401
13402
21110
21210
21211
21212
21213
22100
31000
31001
31002
31003
41100
42100
42200
42300
42400
51100
52000
53000
61100
61200
61400
61500
62100
62200
62300
62400
62500
62600
62700
62800
62900
81100
81200
81300
91100
91200
93100