No. Akun 1101 1101.001 1101.002 1101.003 1101.004 1101.201 1101.202 1101.999 11999 1102 1102.001 1102.002 1102.

003 1102.004 1102.101 1102.102 1102.103 1102.999 1103 1103.100 1103.101 1103.102 1103.103 1103.104 1103.200 1103.201 1103.202 1103.203 1103.204 1104 1104.001 1104.002 1104.003 1104.004 1105 1105.001 1105.002 1105.003 1105.004 1106 1106.001 1106.002 1107 1107.001 1107.002 1108 1108.001 1108.025 1108.026 1201 1201.001

Nama Cash Cash Rupiah Cash USDollar Cash SinDollar Cash Yen Petty Cash Rupiah Petty Cash USD Cash Transfer (Pos Silang) Kas Penjualan MYOB Bank BALI USDollar Mandiri Rupiah BCA Rupiah Lippo Bank Sin Dollar Master Card VISA Card Debit BCA Bank Transfer (Pos Silang) IDR Net Receivable (Customer) Acc. Receivable [Customer] Account Receivable IDR Account Receivable USD Account Receivable SGD Account Receivable Yen Allowance for Bad Debt All. for Bad Debt IDR All. for Bad Debt USD All. for Bad Debt SGD All. for Bad Debt Yen Advance Purchase [Vendor] Advance Purchase IDR Advance Purchase USD Advance Purchase SGD Advance Purchase JPY Merchandise of Inventory Inventory - Computer Inventory - Handphone Inventory - Electronic Work In Process Inventory Suplies Inventory Office Supplies Store Supplies Prepayment Prepaid Rent Prepaid Insurance Prepaid Tax Purchase Tax (VAT IN) Prepaid Tax 25 Prepaid Fiscal Tax Historical FA Value Land

Tipe Kas/Bank Kas/Bank Kas/Bank Kas/Bank Kas/Bank Kas/Bank Kas/Bank Kas/Bank Kas/Bank Kas/Bank Kas/Bank Kas/Bank Kas/Bank Kas/Bank Kas/Bank Kas/Bank Kas/Bank Kas/Bank Akun Piutang Akun Piutang Akun Piutang Akun Piutang Akun Piutang Akun Piutang Akun Piutang Akun Piutang Akun Piutang Akun Piutang Akun Piutang Akun Piutang Akun Piutang Akun Piutang Akun Piutang Akun Piutang Persediaan Persediaan Persediaan Persediaan Persediaan Aktiva Lancar lainnya Aktiva Lancar lainnya Aktiva Lancar lainnya Aktiva Lancar lainnya Aktiva Lancar lainnya Aktiva Lancar lainnya Aktiva Lancar lainnya Aktiva Lancar lainnya Aktiva Lancar lainnya Aktiva Lancar lainnya Aktiva Tetap Aktiva Tetap

Mata Uang IDR IDR USD SGD Yen IDR USD IDR IDR IDR USD IDR IDR SGD IDR IDR IDR IDR IDR IDR IDR USD SGD Yen IDR IDR USD SGD Yen IDR IDR USD SGD Yen

1201.002 1201.003 1201.004 1202 1202.002 1202.003 1202.004 1299.999 1301 1301.001 1301.002 1301.003 2101 2101.001 2101.002 2101.003 2101.004 2102 2102.001 2102.002 2102.003 2102.004 2103 2103.001 2103.002 2103.021 2103.022 2103.029 2103.999 2104 2104.001 2104.002 2105 2106 2199 2201 2602 3100 3200 3300 3400 3900 4101 4101.001 4101.002 4101.003 4101.004 4101.999 4102 4102.001 4102.002 4102.003

Building Equipment Vehicle Accumulated Depreciation Accum Deprec Building Accum Deprec Equipment Accum Deprec Vehicle Fixed Assets Transaction Intangible Assets Trade Mark Copy Right Goodwiil Account Payable [Vendor] Account Payable IDR Account Payable USD Account Payable SGD Account Payable Yen Advance Sales [Customer] Advance Sales IDR Advance Sales USD Advance Sales SGD Advance Sales JPY Tax Payable Sales Tax [VAT OUT] Exclusive Tax (PPnBM) Tax Payable 21 Tax Payable 22 Tax Payable 29 Other Tax Payable Accrued Payable Interest Payable Salaries Payable Unbilled Receive Inventory from Vend Devidend Payable Others Current Liability Bank "ABC" Loan [Mortgage] Leasing Payable Opening Balance Equity Common Stock Premium - Common Stock Retained Earning Deviden Sales Sales Computer Sales Handphone Sales Electronic Sales Grouping Inventory Sales Other Item Sales Discount Item Discount Computer Item Discount Handphone Item Discount Electronic

Aktiva Tetap Aktiva Tetap Aktiva Tetap Akumulasi Penyusutan Akumulasi Penyusutan Akumulasi Penyusutan Akumulasi Penyusutan Aktiva Lancar lainnya Aktiva Tetap Aktiva Tetap Aktiva Tetap Aktiva Tetap Akun Hutang Akun Hutang Akun Hutang Akun Hutang Akun Hutang Akun Hutang Akun Hutang Akun Hutang Akun Hutang Akun Hutang Hutang lancar lainnya Hutang lancar lainnya Hutang lancar lainnya Hutang lancar lainnya Hutang lancar lainnya Hutang lancar lainnya Hutang lancar lainnya Hutang lancar lainnya Hutang lancar lainnya Hutang lancar lainnya Hutang lancar lainnya Hutang lancar lainnya Hutang lancar lainnya Hutang Jangka Panjang Hutang Jangka Panjang Ekuitas Ekuitas Ekuitas Ekuitas Ekuitas Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan IDR IDR USD SGD Yen IDR IDR USD SGD Yen

4102.999 4103 4103.001 4103.002 4103.003 4103.004 4104 4104.001 4104.002 4104.003 4104.004 4104.999 4200 4200.001 4200.002 4200.003 4200.999 4300 4300.001 4300.002 4300.003 4300.004 4300.999 5100 5100.001 5100.002 5100.003 5200 5200.001 5200.002 5200.003 6100 6100.001 6100.002 6100.003 6100.004 6100.005 6100.006 6100.007 6100.008 6100.009 6100.010 6100.011 6100.012 6100.999 6200 6200.001 6200.002 6200.003 6200.004 6200.005 6200.005.001

Item Discount Other Invoice Sales Discount Invoice Sales Discount IDR Invoice Sales Discount USD Invoice Sales Discount SGD Invoice Sales Discount YEN Sales Return Sales Return Computer Sales Return Handphone Sales Return Electronic Sales Return Grouping Inventory Sales Return Other SERVICE REVENUE Service Computer Service Handphone Service Electronic Service Others OTHER MAIN REVENUE Customer Receipts Term Discount Freight Charge to Customer Income Late Charge Income to Customer Sales Supplies Other Sales & Service Cost of Sales [Inventory] Cost of Sales Computer Cost of Sales Handphone Cost of Sales Electronic Freight In & Exclusive Tax Freight In Exclusive Tax (PPnBM) Vendor Payments Term Discount Sales Expense Salary Sales Expense Insurance Sales Expense Suplies Sales Expense Rent Sales Expense Advertising Sales Expense Entertaintment Expense Sales Commission Expense Transportation Sales Expense Meal & Healty Sales Expense Repair & Maintenance Sales Expense Tol, Parking & Oil Sales Expense Negotiation Sales Expense Miscellaneous Sales Expense General & Adm Expense Salary G/A Expense Insurance G/A Expense Rent G/A Expense Suplies G/A Expense Utility Expense Electric & Lighting Expense

Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Pendapatan Harga Pokok Penjualan Harga Pokok Penjualan Harga Pokok Penjualan Harga Pokok Penjualan Harga Pokok Penjualan Harga Pokok Penjualan Harga Pokok Penjualan Harga Pokok Penjualan Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban

6200.005.002 6200.005.003 6200.005.004 6200.006 6200.007 6200.008 6200.009 6200.010 6200.011 6200.012 6200.013 6200.014 6200.015 6200.016 6200.017 6200.998 6200.999 6300 6300.101 6300.102 6300.103 6300.104 6300.105 6300.106 6400 6400.001 6400.002 7100 7100.001 7100.002 7100.003 7100.004 7200 7200.001 7200.002 7200.003 7200.004 8100.001 8100.002 8100.003 8100.004 8100.005 8100.999 8199.999 9100.001 9100.002 9100.003 9100.004 9100.005 9100.006 9100.999

Phone, Fax Expense Internet Expense Water PAM Expense Transportation General Expense Transportation Adm Expense Meal & Healty G/A Expense Stationary G/A Expense Tol, Parking & Oil G/A Expense Repair & Maintenance G/A Expense News Paper, Tabloid & Magazine Exp Professional Fee Expense Bad Debt Expense - AR PBB (Fiscal Land & Building) Charge & Late Fiscal (Sanksi & Denda Interest Income Tax Art 23 Donation & Zakat Miscellaneous General/Adm Expense Depreciation Expense Depreciation Expense of Building Depreciation Expense of Equipment Depreciation Expense of Vehicle Amortization of Trade Mark Amortization of Copy Right Amortization of Goodwill Annual Expense Benefit of .... (THR) Bonuses Realize Gain (Loss) Foreign Exc Realize Gain (Loss) IDR Realize Gain (Loss) USD Realize Gain (Loss) SGD Realize Gain (Loss) YEN Unrealize Gain (Loss) Foreign E Unrealize Gain (Loss) IDR Unrealize Gain (Loss) USD Unrealize Gain (Loss) SGD Unrealize Gain (Loss) YEN Bank Adm Expense Interest Expense Donation Expense Gain/Loss Dispossal F.A Interest Income Tax Miscellaneous Other Exp Income Tax Company Deviden Income (Child Company) Deviden Income (Share Go Public) Credit Card Charge to Customer Interest Income (Deposito) Interest Income (Giro/Rek Koran) Gain/Loss Revaluation FA Miscellaneous Other Income

Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban lain-lain Beban lain-lain Beban lain-lain Beban lain-lain Beban lain-lain Beban lain-lain Beban lain-lain Beban lain-lain Beban lain-lain Beban lain-lain Beban lain-lain Beban lain-lain Beban lain-lain Beban lain-lain Beban lain-lain Beban lain-lain Beban lain-lain Pendapatan lain Pendapatan lain Pendapatan lain Pendapatan lain Pendapatan lain Pendapatan lain Pendapatan lain