ACCOUNT NUMBER ACCOUNT NAME HEADER BALANCE ACCOUNT TYPE

11110 PETTY CASH BANK

11120 CASH IN BANK BANK
11130 MARKETABLE EQUITY SECURITIES OTHER CURRENT ASSET
11210 ACCOUNT RECEIVABLE ACCOUNT RECEIVABLE
11220 ALLOWANCE FOR BAD DEBTS ACCOUNT RECEIVABLE
11230 EMPLOYEE RECEIVABLE OTHER CURRENT ASSET
11310 MERCHANDISE INVENTORY OTHER CURRENT ASSET
11320 STORE SUPPLIES OTHER CURRENT ASSET
11410 PREPAID RENT OTHER CURRENT ASSET
11420 PREPAID INSURANCE OTHER CURRENT ASSET
11430 VALUE ADDED TAXES IN OTHER CURRENT ASSET
12100 STOCK INVESTMENT OTHER CURRENT ASSET
13100 LAND FIXED ASSET
13210 BUILDING FIXED ASSET
13220 ACCUMULATED DEPRECIATION - BUILDING FIXED ASSET
13301 VEHICLES FIXED ASSET
13302 ACCUMULATED DEPRECIATION - VEHICLES FIXED ASSET
13401 EQUIPMENT FIXED ASSET
13402 ACCUMULATED DEPRECIATION EQUIPMENT FIXED ASSET
21110 CREDIT CARD OTHER CURRENT LIABILITY
21210 ACCOUNT PAYABLE ACCOUNT PAYABLE
21211 ACCRUED EXPENSE OTHER CURRENT LIABILITY
21212 INCOME TAX PAYABLE OTHER CURRENT LIABILITY
21213 VALUE ADDED TAXES OUT OTHER CURRENT LIABILITY
22100 BANK BNI'46 MEDAN LOAN LONG TERM LIABILITY
31000 COMMAND STOCK EQUITY
31001 RETAINED EARNING EQUITY
31002 ADDITIONAL PAID IN CAPITAL EQUITY
31003 DEVIDEND EQUITY
31004 INCOME SUMMARY EQUITY
41100 SALES INCOME
42100 FREIGHT COLLECTED INCOME
42200 LATE FEE COLLECTED INCOME
42300 SALES DISCOUNT INCOME
42400 SALES RETURN INCOME
51100 COST OF GOODS SOLD COST OF SALES
52000 FREIGHT PAID COST OF SALES
53000 PURCHASES DISCOUNT COST OF SALES
61100 WAGES & SALARIES EXPENSE
61200 ADVERTISING EXPENSE EXPENSE
61300 STORE PROMOTION EXPENSES EXPENSE
61400 UTILITY EXPENSE EXPENSE
61500 "WATER, TELEPON, & ELECTRICITY EXPENSE" EXPENSE
62100 RENT EXPENSE EXPENSE
62200 SUPPLIES EXPENSE EXPENSE
62300 MAINTENANCE AND REPAIR EXPENSE EXPENSE
62400 BAD DEBTS EXPENSE EXPENSE
62500 DEPRECIATION EXPENSE - BUILDING EXPENSE
62600 DEPRECIATION EXPENSE - VEHICLES EXPENSE
62700 DEPRECIATION EXPENSE - EQUIPMENT EXPENSE
62800 INSURANCE EXPENSE EXPENSE
62900 LATE FEE EXPENSE EXPENSE
81100 INTEREST INCOME OTHER INCOME
81200 DEVIDEND INCOME OTHER INCOME
81300 GAIN/LOSS ON SALES PLANT ASET (VEHICLES) OTHER INCOME
81400 GAIN/LOSS ON SALES OF MARKETABLE SECURITIES OTHER INCOME
91100 INTEREST EXPENSE OTHER EXPENSE
91200 BANK SERVICE CHARGE OTHER EXPENSE
92100 REALIZE GAIN OR LOSS OTHER EXPENSE
92200 UNREALIZE GAIN OR LOSS OTHER EXPENSE
93100 INCOME TAX EXPENSE OTHER EXPENSE