CURRENT ASSETS:

1-1100
Cash In Bank
1-1200
Petty Cash
1-1300
Accounts Receivable
1-1400
Allowance for Doubtful Debt
1-1500
Merchandise Inventory
1-1600
Store Supplies
1-1700
Prepaid Insurance
1-1800
Prepaid Rent
1-1900
Prepaid Tax
1-1910
PPN Income
1-1920
Prepaid PPN
FIXED ASSETS :
1-3100
Land
1-3210
Building a cost
1-3220
Building Accumulated Depr.
1-3301
Vehicle at cost
1-3302
Vehicle Accum Dep

Kas di Bank
Kas Kecil
Piutang Dagang
Cadangan Kerugian Piutang
Persediaan Barang Dagangan
Perlengkapan Toko
Asuransi Dibayar Dimuka
Sewa Dibayar Dimuka
Uang Muka PPh Pasal 25
PPN Masukan
Piutang PPN
Tanah
Gedung
Akum. Peny Gedung
Kendaraan
akumulasi penyusutan
Kendaraan

CURRENT LIABILITIES :
2-1100
Accounts Payable
2-1200
Expense Payable
2-1300
Income Tax Payable
2-1400
PPN Payable
2-1500
PPN Outcome
2-1600
Dividend Payable

Utang Dagang
Beban Yang Masih Harus Dibayar
Utang Pajak Penghasilan (PPh)
Utang PPN
PPN Keluaran
Utang Dividen

LONG TERM LIABILITIES :

2-2100
Bank Loan

Utang Jangka Panjang

EQUITY :
3-1100
Capital Stock
3-1200
Retained Earning
3-1300
Dividend
3-1400
Income Summary
REVENUES :
4-1100
Sales
4-1200
Sales Return
COST OF GOODS SOLD :
5-1100
5-1100
Cost of Goods Sold
5-1200
Freight Paid
OPERATING EXPENSE:

Modal Saham
Laba ditahan
Dividen
Ikhtisar Laba- Rugi
Penjualan Barang Dagangan
Retur Penjualan

Beban Pokok Penjualan

Beban Transport Pembelian

6-1000
Advertising Expense
6-1100
Telephone & Electricity Expense
6-1200
Store Supplies Expense
6-1300
Bad Debts Expense
6-1400
Depreciation Expense
6-1500
Insurance Expense
6-1600
Rent Expense
6-1700
Wages & Salaries Expense
6-1800
Other Operating Expense
OTHER REVENUES AND GAINS:
8-1100
Interest Revenue
OTHER EXPENSES AND LOSSES:
9-1100
Interest Expense
9-1200
Bank Service Charge
9-1300
Income Tax Expense

Beban Iklan
Beban Telepon dan Listrik
Beban Perlengkapan Toko
Beban Kerugian Piutang
Beban Penyusutan Aset Tetap
Beban Asuransi
Beban Sewa Toko
Beban Upah dan Gaji
Beban-beban Operasi Lainnya
Pendapatan Bunga
Beban Bunga
Beban Administrasi Bank
Beban Pajak Penghasilan (PPh)