ACCOUNT NUMBER ACCOUNT NAME HEADER BALANCE

10000 ASSETS H
11000 CURRENT ASSETS H
11100 Cash In Bank
11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubful Debt
11500 Merchandise Inventory
11600 Store Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11900 Prepaid Tax
12000 FIXED ASSETS H
12100 Equipment at Cost
12110 Equipment Accum Dep
20000 LIABILITIES H
21000 CURRENT LIABILITIES H
21100 Accounts Payable
21200 Expense Payable
21300 Income Tax Payable
21400 VAT Payable
21500 VAT Out
21600 VAT In
22000 LONG TERM LIABILITIES H
22100 Bank BCA Loan
30000 EQUITY H
31100 Ruchdiana Capital
31200 Ruchdiana Drawing
31300 Income Summary
40000 INCOME H
41100 Sales
41200 Sales Return
41300 Sales Discount
41400 Freight Collected
50000 Cost of Goods Sold H
51100 Cost of Goods Sold
51200 Freight Paid
51300 Purchase Discount
60000 EXPENSES H
61000 Advertising Expense
61100 Telephone & Electricity Expense
61200 Store Supplies Expense
61300 Bad Debts Expense
61400 Depreciation Expense
61500 Insurance Expense
61600 Rent Expense
61700 Wages & Salaries Expense
61800 Other Operating Expense
80000 OTHER INCOME H
81100 Interest Revenue
90000 OTHER EXPENSES H
91100 Interest Expense
91200 Bank Service Charge
91300 Income Tax Expense
ACCOUNT TYPE KETERANGAN
Asset Aset
Asset Aset Lancar
Bank Kas Di Bank
Bank Kas Kecil
Accounts Receivable Piutang Dagang
Accounts Receivable Cad. Kerugian Piutang
Other Current Asset Persediaan Barang
Other Current Asset Perlengkapan Toko
Other Current Asset Asuransi dibayar di Muka
Other Current Asset Sewa Dibayar di Muka
Other Current Asset Pajak Dibayar di Muka
Asset Aset Tetap
Fixed Asset Peralatan
Fixed Asset Akm. Peny. Peralatan
Liability Utang
Liability Utang Jk. Pendek
Accounts Payable Utang Dagang
Other Current Liability Utang Beban
Other Current Liability Utang PPh
Other Current Liability Utang PPN
Other Current Liability PPN Keluaran
Other Current Liability PPN Masukan
Liability Utang Jk. Panjang
Long Term Liability Pinjaman Bank Permata
Equity Ekuitas
Equity Modal Saham
Equity Laba Ditahan
Equity Ikhtisar Laba Rugi
Income Pendapatan
Income Penjualan
Income Retur Penjualan
Income Potongan Penjualan
Income Pendapatan Angkut Penjualan
Cost of Sales Harga Pokok Penjualan
Cost of Sales Harga Pokok Penjualan
Cost of Sales Beban Angkut Pembelian
Cost of Sales Potongan Pembelian
Expense Beban
Expense Beban Ikalan
Expense Beban Telp & Listrik
Expense Beban Perlengkapan Toko
Expense Beban Kerugian Piutang
Expense Beban Penyusutan
Expense Beban Asuransi
Expense Beban Sewa
Expense Beban Gaji & Upah
Expense Beban Operasi Lain-lain
Other Income Pendapatan di Luar Usaha
Other Income Pendapatan Bunga
Other Expense Beban Di Luar Usaha
Other Expense Beban Bunga
Other Expense Beban Adm. Bank
Other Expense Beban PPh