ACCOUNT NUMBER ACCOUNT NAME HEADER BALANCE

10000 Asset H
11000 Current Asset H
11100 Cash in Bank
11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Debt
11500 Inventory
11600 Store Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11900 Prepaid Tax
12000 Investment H
12100 stock investment
13000 Fixed Asset
13100 Equiptment at cost
13200 Equipment at Cost Accum. Debt
20000 Liabilities H
21000 Current Liabilities H
21100 Master Card
21200 Accounts Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome
21600 PPN Income
22000 Long Term Liabilities H
22100 Bank Permata Loans
30000 Equity H
31100 Tn. Suryono Capital
31200 Tn. Suryono Drawing
31300 Income Summary
40000 Revenues H
41100 Sales
41200 Sales Return
41300 Sales Diskount
50000 Cost of goods sold H
51100 Cost of goods sold
51200 Freight paid
51300 Purchases Diskount
60000 Operating Expense H
61100 Advertising Expenses
61200 Telephone & electricity expenses
61300 Store supplies expenses
61400 Bad debt expense
61450 Spoilage expenses
61500 Depreciation expenses
61600 Insurance expense
61700 Rent expense
61800 Wages & salaries
61900 Other operating expenses
80000 Other Revenues and Gains H
81100 Interest Revenue
81200 Dividend income
81300 Gain (loss) on sale of Stocks
81400 Freight Collected
81500 Late Fees Collected
90000 Other Expenses and Losses H
91100 Interest Expense
91200 Bank Service Charge
91300 Late Fees Paid
ACCOUNT TYPE
Asset
Asset
Bank
Bank
Accounts Receivable
Accounts Receivable
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Asset
Other Asset
Asset
Fixed Asset
Fixed Asset
Liability
Liability
Credit Card
Accounts Payable
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Liability
Long Term Liability
Equity
Equity
Equity
Equity
Income
Income
Income
Income
Cost of sales
Cost of sales
Cost of sales
Cost of sales
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Other Income
Other Income
Other Income
Other Income
Other Income
Other Income
Other Expense
Other Expense
Other Expense
Other Expense