NOMOR NAMA AKUN Header Balance

Current Assets : H
1-1110 Petty Cash
1-1120 Cash in Bank
1-1130 Marketable Securities
1-1210 Accounts Receivable
1-1220 Allowance for Bad Debts
1-1230 Employee Receivable
1-1310 Merchandise Inventory
1-1320 Store Supplies
1-1410 Prepaid Rent
1-1420 Prepaid Insurance
1-1430 Value Added Tax – In
Investment H
1-2100 Stock Invesment
Fixed Assets : H
1-3100 Land
1-3210 Building
1-3220 Accumulated Depreciation Building
1-3301 Vehicle at cost
1-3302 Accumulated Depreciation Vehicles
1-3401 Equipment
1-3401 Accumulated Depreciation Equipment
Current Liabilities : H
2-1110 Credit Card
2-1210 Accounts Payable
2-1211 Accrued Expense
2-1212 Income Tax Payable
2-1213 Value Added Taxes - Out
Long Term Liabilities : H
2-2100 Bank BNI 46 Loan
Equity : H
3-1000 Common Stock
3-1001 Retained Earning
3-1002 Additional Paid In Capital
3-1003 Devidend
3-1004 Income Summary
Revenues : H
4-1100 Sales
4-2100 Freight Collected
4-2200 Late Fee Collected
4-2300 Sales Discount
4-2400 Sales Returns
Cost Of Goods Sold : H
5-1100 Cost of Goods Sold
5-2000 Freight Paid
5-3000 Purchase Discount
Operating Expenses : H
6-1100 Wages & Salaries
6-1200 Advertising Expense
6-1300 Store Promotion Expenses
6-1400 Utility Expense
6-1500 Water, Telepon& Electicity expense
6-2100 Rent Expense
6-2200 Supplies Expense
6-2300 Maintenance and Repair Expense
6-2400 Bad Debt Expense
6-2500 Depreciation Expense –Building
6-2600 Depreciation Expense – Vihicles
6-2700 Depreciation Expenses- Equipment
6-2800 Insurance Expense
6-2900 Late Fee Expense
Other Revenues and Expense : H
8-1100 Interest Income
8-1200 Devidend Income
8-1300 Gain/Loss on Sales Plant Aset(Vehicles)

8-1400 Gain / Loss on Sales of Marketable Securities

8-2100 Interest Expense

8-2200 Bank Service Charge
9-1100 Realize Gain or Loss
9-1200 Unrealize Gain or Loss
Tax: H
9-3100 Income Tax Expense
TYPE

Bank
Bank
Other Asset
Other Asset
Other Asset
Other Asset
Other Asset
Other Asset
Other Asset
Other Asset
Other Asset

Other Asset

Other Asset
Other Asset
Other Asset
Other Asset
Other Asset
Other Asset
Other Asset

Other Liability
Other Liability
Other Liability
Other Liability
Other Liability

Other Liability

Equity
Equity
Equity
Equity
Equity

Income
Income
Income
Income
Income

Cost Of Sales
Cost Of Sales
Cost Of Sales

Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense

Other Income
Other Income
Other Income

Other Income
Other Expense
Other Expense
Other Expense
Other Expense

Other Expense