Account NO Account Name Header Balance Account Type

10000 ASSET H ASSET

11000 CURRENT ASSET H ASSET
11100 Cash in Bank bank
11200 Petty Cash bank
11300 Accounts Receivable accounts receivable
11400 Allowance of Doubtful Debt accounts receivable
11500 Merchandise Inventory other current asset
11600 Store Supplies other current asset
11700 Prepaid Insurance other current asset
11800 Prepaid Rent other current asset
11900 Prepaid Tax other current asset
12000 FIXED ASSET H ASSET
12100 Equipment at Cost fixed asset
12110 Equipment Accumulated Depreciation fixed asset
20000 LIABILITY H LIABILITY
21000 CURRENT LIABILITIES H LIABILITY
21100 Accounts Payable accounts payable
21200 Expense Payable other current liability
21300 Income Tax Payable other current liability
21400 PPN Payable other current liability
21500 PPN Outcom other current liability
21600 PPN Income other current liability
22000 LONG TERM LIABILITY H liability
22100 Bank BCA Loan long term liability
30000 EQUITY H EQUITY
31100 Ruchdiana Capital equity
31200 Ruchdiana Prive equity
31300 Income Summary equity
40000 REVENNUES H INCOME
41100 Sales income
41200 Seles Retur income
41300 Sales Discount income
41400 Freight Collected income
50000 COST OF GOODS SOLD H COST OF GOODS SOLD
51100 Cost of Goods Sold cost of sales
51200 Freight Paid cost of sales
51300 Purchases discount cost of sales
60000 OPERATING EXPENSE H EXPENSE
61000 Advertising Expenses expense
61100 Telephone & Electricity Expenses expense
61200 Store Supplies Expenses expense
61300 Bad Debts Expenses expense
61400 Depreciation Expenses expense
61500 Insurance Expense expense
61600 Rent Expense expense
61700 Wages & Salaries expense
61800 Other Operating Expenses expense
80000 OTHER REVENUES AND GAIN H OTHER REVENUE
81100 Interest Revenue other income
90000 OTHER EXPENSE AND LOSSES H OTHER EXPENSE
91100 Interest Expense other expense
91200 Bank Service Charge other expense
91300 Income Tax Expense other expense
OODS SOLD