ACCOUNT ACCOUNT NAME HEADER BALANCE

NUMBER
10000 Assets H
11000 Current Assets H
11100 Cash In Bank
11200 Petty Cash
11300 Account Receivable
11400 Allowance for Doubtful 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 Account Payable
21200 Expense Payable
21300 Income Tax Payable
21400 VAT Payable
21500 VAT Out
21600 VAT In
22000 Long Term Liabilities H
22100 Bank Permata Loan
30000 Equity H
31100 Andrian Capital
31200 Andrian Drawings
31300 Income Summary
40000 Income H
41100 Sales
41200 Sales Return
50000 Cost of Goods Sold H
51100 Cost of Goods Sold
51200 Freight Paid
60000 Expenses H
61000 Advertising Expenses
61100 Telephone & Electricity Expenses
61200 Store Supplies Expenses
61300 Bad Debts Expenses
61400 Depreciation Expenses
61500 Insurance Expenses
61600 Rent Expenses
61700 Wages & Salaries Expenses
61800 Other Operating Expenses
80000 Other Income H
81100 Interest Revenue
90000 Other Expenses H
91100 Interest Expenses
91200 Bank Service Charge
91300 Income Tax Expenses
 ACCOUNT TYPE KETERANGAN
Asset Aset
Asset Aset Lancar
Bank Kas
Bank Kas Kecil
Accounts Receivable Piutang Dagang
Accounts Receivable Cadangan Kerugian Piutang
Other Current Assets Persediaan Barang
Other Current Assets Perlengkapan Toko
Other Current Assets Asuransi Dibayar Di muka
Other Current Assets Sewa Dibayar Di Muka
Other Current Assets Pajak Dibayar Di Muka
Assets Aset Tetap
Other Assets Peralatan
Other Assets Akumulasi Penyusutan Peralatan
Liability Liabilitas
Liability Kewajiban Jangka 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 Kewajiban Jangka Panjang
Long Term Liability Pinjaman Bank Permata
Equity Ekuitas
Equity Modal Andrian
Equity Prive Andrian
Equity Ikhtisar Laba Rugi
Income Pendapatan
Income Penjualan
Income Retur Penjualan
Cost of Sales Harga Pokok Penjualan
Cost of Sales Harga Pokok Penjualan
Cost of Sales Ongkos Angkut
Expense Beban
Expense Beban Iklan
Expense Beban Telepon dan Listrik
Expense Beban Perlengkapan Toko
Expense Beban Piutang tak Tertagih
Expense Beban Depresiasi
Expense Beban Asuransi
Expense Beban Sewa
Expense Beban gaji dan 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 Administrasi Bank
Other Expense Beban PPH