ACCOUNT ACCOUNT NAME HEADER BALANCE ACCOUNT TYPE

NAMBER
1-0000 ASSETS H ASSETS
1-1000 CURRENT ASSETS H ASSETS
1-1110 CASH IN BANK BANK
1-1120 PETTY CASH BANK
1-1210 ACCOUNT RECEIVABLE ACCOUNT RECEIVABLE
1-1220 ALLOWANCE FOR DOUBTFUL DEBT ACCOUNT RECEIVABLE

1-1310 MERCHANDISE INVENTORY OTHER CURRENT ASSETS

1-1320 SUPPLIES OTHER CURRENT ASSETS

1-1410 PREPAID RENT OTHER CURRENT ASSETS
1-1420 PREPAID INSURANCE OTHER CURRENT ASSETS
1-1430 PPN INCOME OTHER CURRENT ASSETS
1-2000 INVESTMENT H INVESTMENT
1-2100 STOCK INVESTMENT INVESTMENT
1-3000 FIXED ASSETS H ASSETS
1-3100 LAND OTHER ASSETS
1-3210 BUILDING A COST OTHER ASSETS
1-3220 BUILDING ACCUMULATED DEPR OTHER ASSETS
1-3301 VEHICLE AT COST OTHER ASSETS
1-3302 VEHICLE ACCUM DEP OTHER ASSETS
1-3401 EQUIPMENT OTHER ASSETS
1-3402 EQUIPMENT ACCUM DEP OTHER ASSETS
2-0000 LIABILITIES H LIABILITY
2-1000 CURRENT LIABILITIES H LIABILITY
2-1110 CREDIT CARD ACCOUNTS PAYABLE
2-1210 ACCOUNTS PAYABLE ACCOUNTS PAYABLE
2-1211 ACCRUAD EXPENSE OTHER CURRENT LIABILITY
2-1212 INVCOME TAX PAYABLE OTHER CURRENT LIABILITY
2-1213 PPN PAYABLE OTHER CURRENT LIABILITY
2-1310 PPN OUTCOME OTHER CURRENT LIABILITY
2-2000 LONG TERM LIABILITIES H LIABILITY
2-2100 BANK MANDIRI LOAN LONG TERM LIABILITY
3-0000 EQUITY H EQUITY
3-1100 COMMON STOCK EQUITY
3-1200 RETAINED EARNING EQUITY
3-1300 INCOME SUMMARY EQUITY
4-0000 REVENUES H REVENUES
4-1100 SALES OF MERCHANDISE REVENUES
4-2100 FREIGHT COLLECTED REVENUES
4-2200 LATE FEE COLLECTED REVENUES
4-2300 SALES DISCOUNT REVENUES
5-0000 COST OF GOODS SOLD H COST OF SALES
5-1100 COST OF GOODS SOLD COST OF SALES
5-2000 FREIGHT PAID COST OF SALES
5-3000 PURCHASE DISCOUNT COST OF SALES
6-0000 OPERATING EXPENSES H EXPENSE
6-1000 ADVERTISING EXPENSE EXPENSE
6-1200 IN STORE PROMOTION EXPENSE EXPENSE
6-1210 UTULITY EXPENSE EXPENSE
6-1220 TELEPHONE EXPENSE EXPENSE
6-2300 RENT EXPENSE EXPENSE
6-2400 SUPPLIES EXPENSE EXPENSE
6-2500 MAINTENANCE AND REPAIR EXPENSE EXPENSE
6-2600 BAD DEBT EXPENSE EXPENSE
6-2700 DEPRECIATION EXPENSES EXPENSE

6-2800 INSURANCE EXPENSE EXPENSE

6-2900 LATE FEE EXPENSE EXPENSE
6-3100 WAGES&SALARIES EXPENSE
8-0000 OTHER REVENUES AND GAINS H OTHER INCOME
8-1000 INTERST INCOME OTHER INCOME
8-2000 DEVIDEN INCOME OTHER INCOME
9-0000 OTHER EXPENSES AND LOSSES H OTHER EXPENSES
9-1000 INTERST EXPENSE OTHER EXPENSES
9-2000 BANK SERVICE CHARGE OTHER EXPENSES
9-3000 INCOME TAX EXPENSE OTHER EXPENSES
9-4000 GAIN/LOSS SALES VEHICLE OTHER EXPENSES
 KETERANGAN

ASET
ASET LANCAR
KAS
KAS KECIL
PIUTANG DAGANG
PENY CADANGAN KERUGIAN PIUTANG

PERSEDIAAN BARANG DAGANGAN

PERLENGKAPAN TOKO
SEWA DIBAYAR DIMUKA
ASURANSI DIBAYAR DIMUKA
PPN MASUKAN
INVESTASI
INVESTASI DALAM SAHAM
ASET TETAP
TANAH
GEDUNG
AKUM. PENY GEDUNG
KENDARAAN
AKUM. PENY KENDARAAN
PERALATAN
AKUM. PENY PERALATAN
LIABILITAS
HUTANG JANGKA PENDEK
KARTU KREDIT
HUTANG DAGANG
HUTANG BIAYA
HUTANG PPH
HUTANG PPN
PPN KELUARAN
HUTANG JANGKA PANJANG
HUTANG JANGKA PANJANG
EKUITAS
MODAL SAHAM
LABA DITAHAN
IKHTISAR LABA RUGI
PENDAPATAN
PENJUALAN BARANG DAGANG
PENDAPATAN ANGKUTAN
PENDAPATAN DENDA
POTONGAN PENJUALAN
HARGA POKOK PENJUALAN
HARGA POKOK PENJUALAN
HARGA POKOK PENJUALAN
HARGA POKOK PENJUALAN
BEBAN
BEBAN IKLAN
BEBAN PROMOSI TOKO
BEBAN LAIN-LAIN
BEBAN TELEPON
BEBAN SEWA
BEBAN PERLENGKAPAN
BEBAN REPARASI
BEBAN KERUGIAN PIUTANG
BEBAN DEPRESIASI AKTIVE TETAP
(PERALATAN)
BEBAN ASURANSI
BEBAN DENDA
BEBAN UPAH DAN GAJI
PENDAPATAN DILUAR USAHA
PENDAPATAN BUNGA
PENDAPATAN DEVIDEN
BEBAN DILUAR USAHA
BEBAN BUNGA
BEBAN ADMINITRASI BANK
BEBAN PPH
LABA RUGI PENJUALAN KENDARAAN