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no.

acc Account type


1 Assets Assets
10 cash & Banks cash & Banks
1001 Petty cash Petty cash
1002 Cash on hand (in Cash Registers) Cash on hand (in Cash Registers)
1010 Bank accounts Bank accounts
1011 Regular saving accounts Regular saving accounts
1021 Post dated checks Post dated checks
11 Accounts receivable Accounts receivable
1101 Receivable from Ordinary customers Receivable from Ordinary customers
1102 Receivable from Foreign customers Receivable from Foreign customers
1103 Receivable from dealers Receivable from dealers
1104 Receivable form other client types Receivable form other client types
1105 Advances to employees Advances to employees
1111 Accrued accounts receivable Accrued accounts receivable
1121 Other accounts receivable Other accounts receivable
1131 Prepaid expenses Prepaid expenses
1141 Allowances for doubtful accounts (bad debts) Allowances for doubtful accounts (bad debts)
12 Inventory Inventory
1201 Stock item's inventory Stock item's inventory
120101 Finished goods Inventory - Family xxx Finished goods Inventory - Family xxx
120102 Finished goods Inventory - Family yyy Finished goods Inventory - Family yyy
120103 Finished goods Inventory - Family zzz Finished goods Inventory - Family zzz
1202 Raw material inventory Raw material inventory
120201 Raw Material items - Family aaa Raw Material items - Family aaa
120202 Raw Material items - Family bbb Raw Material items - Family bbb
1203 Semi finished items Semi finished items
120301 Semi finished goods - Family 111 Semi finished goods - Family 111
120302 Semi finished goods - Family 222 Semi finished goods - Family 222
1204 Work in progress Work in progress
120401 Cost element 111 Cost element 111
120402 Cost element 222 Cost element 222
120403 Electrical works Electrical works
120404 Sanitary works Sanitary works
120405 Printing Printing
120406 Color separation Color separation
120407 Photography Photography
1205 Supplies inventory Supplies inventory
13 Long term investments Long term investments
1301 Investment in stock Investment in stock
1302 Investment in xxx bonds Investment in xxx bonds
1303 Long term investment- fair value adjustment Long term investment- fair value adjustment
1304 Investment in… Investment in…
14 Receivable form sister company/partner accounts Receivable form sister company/partner accounts
1401 Receivable from sister companies 1401 Receivable from sister companies
1402 A/R partners accounts 1402 A/R partners accounts
15 Fixed assets 15 Fixed assets
1501 Vehicles and automobiles 1501 Vehicles and automobiles
1502 Furniture & fixture 1502 Furniture & fixture
1503 Office equipment 1503 Office equipment
150301 Computer equipment 150301 Computer equipment
150302 Electronic items (photocopying. TV, Video,) 150302 Electronic items (photocopying. TV, Video,)
150303 Other 150303 Other
1504 Leasehold improvements 1504 Leasehold improvements
1505 Machinery 1505 Machinery
1506 Store equipment 1506 Store equipment
1507 Building 1507 Building
1508 Land 1508 Land
16 Accumulated depreciation 16 Accumulated depreciation
1601 Depreciation Vehicles and automobiles 1601 Depreciation Vehicles and automobiles
1602 Depreciation Furniture & fixture 1602 Depreciation Furniture & fixture
1603 Depreciation Office equipment 1603 Depreciation Office equipment
160301 Depreciation Computer equipment 160301 Depreciation Computer equipment
160302 160302
Depreciation Electronic items (photocopying. TV, Depreciation Electronic items (photocopying. TV,
Video,) Video,)
160303 Depreciation Other 160303 Depreciation Other
1604 Depreciation Leasehold improvements 1604 Depreciation Leasehold improvements
1605 Depreciation Machinery 1605 Depreciation Machinery
1606 Depreciation Store equipment 1606 Depreciation Store equipment
1607 Depreciation Building 1607 Depreciation Building
1608 Depreciation Land 1608 Depreciation Land
18 Deposits 18 Deposits
19 Intangible assets (other assets) 19 Intangible assets (other assets)
1901 Organizational cost 1901 Organizational cost
1902 Patents 1902 Patents
1902 Franchise 1902 Franchise
1903 Copyrights 1903 Copyrights
1904 Leasehold 1904 Leasehold
Visual Dolphin – Sample Chart of Accounts – Rev. Dec. 07 3 Visual Dolphin – Sample Chart of Accounts – Rev. Dec. 07 3
2 Liabilities 2 Liabilities
21 Accounts payable 21 Accounts payable
2101 Assets suppliers payable 2101 Assets suppliers payable
2102 Trade suppliers payable 2102 Trade suppliers payable
2103 Payable to employees 2103 Payable to employees
2104 Other suppliers payable 2104 Other suppliers payable
22 Payable to government institutions 22 Payable to government institutions
2201 Sales tax Payable 2201 Sales tax Payable
2202 Payroll tax payable 2202 Payroll tax payable
2203 Income tax payable 2203 Income tax payable
2204 Other tax payable 2204 Other tax payable
23 Unearned revenues 23 Unearned revenues
2301 Advances from customers 2301 Advances from customers
2302 Other unearned revenues 2302 Other unearned revenues
2303 Deferred income - sponsorship/registration fees/maintenance
2303 Deferred income - sponsorship/registration fees/maintenance
24 Bank loans 24 Bank loans
26 Notes payable 26 Notes payable
2601 Notes payable 2601 Notes payable
27 Long term liabilities 27 Long term liabilities
2701 Long term Notes payable 2701 Long term Notes payable
2702 Long term Land payable 2702 Long term Land payable
2703 Long term Equipment/vehicle payable 2703 Long term Equipment/vehicle payable
2704 Long term lease payable 2704 Long term lease payable
2705 Other long term liabilities 2705 Other long term liabilities
3 Equity 3 Equity
30 Owners' Equity 30 Owners' Equity
3001 Stated capital 3001 Stated capital
3002 Capital Surplus 3002 Capital Surplus
3003 Capital Withdrawal 3003 Capital Withdrawal
31 Corporate contributed capital 31 Corporate contributed capital
3101 Common stock subscribed 3101 Common stock subscribed
3102 Common stock, par value 3102 Common stock, par value
32 Retained earning 32 Retained earning
3201 Previous years returned earning 3201 Previous years returned earning
3202 3202
Last year Last year
results results
3203 Cash dividend declared 3203 Cash dividend declared
33 Other Owners' equity 33 Other Owners' equity
3301 Treasury stock common 3301 Treasury stock common
Visual Dolphin – Sample Chart of Accounts – Rev. Dec. 07 4 Visual Dolphin – Sample Chart of Accounts – Rev. Dec. 07 4
4 Revenue account 4 Revenue account
41 Revenues from sales to customers 41 Revenues from sales to customers
4101 Revenues from products- Family xxx 4101 Revenues from products- Family xxx
4102 Revenues from products- Family yyy 4102 Revenues from products- Family yyy
4103 Revenues from products- Family zzz 4103 Revenues from products- Family zzz
42 Revenues from sales to sister companies 42 Revenues from sales to sister companies
4201 Revenues from products- Family xxx 4201 Revenues from products- Family xxx
4202 Revenues from products- Family yyy 4202 Revenues from products- Family yyy
4203 Revenues from products- Family zzz 4203 Revenues from products- Family zzz
43 Commissions earned 43 Commissions earned
44 Dividends earned 44 Dividends earned
45 Earnings from investments 45 Earnings from investments
46 Other income 46 Other income
47 Interest earned 47 Interest earned
48 Sales return 48 Sales return
49 Sales discounts 49 Sales discounts
5 Cost of sales 5 Cost of sales
51 Cost of sales done to trade customers 51 Cost of sales done to trade customers
5101 Cost of sales from products- Family xxx 5101 Cost of sales from products- Family xxx
5102 Cost of sales from products- Family yyy 5102 Cost of sales from products- Family yyy
5103 Cost of sales from products- Family zzz 5103 Cost of sales from products- Family zzz
52 Cost of sales done to sister company 52 Cost of sales done to sister company
5201 Cost of sales from products- Family xxx 5201 Cost of sales from products- Family xxx
5202 Cost of sales from products- Family yyy 5202 Cost of sales from products- Family yyy
5203 Cost of sales from products- Family zzz 5203 Cost of sales from products- Family zzz
Visual Dolphin – Sample Chart of Accounts – Rev. Dec. 07 5 Visual Dolphin – Sample Chart of Accounts – Rev. Dec. 07 5
6 Expenses 6 Expenses
60 Purchases 60 Purchases
601 Raw material Purchases 601 Raw material Purchases
60101 Purchase of raw materials - Family aaa 60101 Purchase of raw materials - Family aaa
60102 Purchase of raw materials - Family bbb 60102 Purchase of raw materials - Family bbb
60103 Purchase of raw materials - Family ccc 60103 Purchase of raw materials - Family ccc
602 Purchases of goods 602 Purchases of goods
60201 Purchase of products- Family xxx 60201 Purchase of products- Family xxx
60202 Purchase of products- Family yyy 60202 Purchase of products- Family yyy
60203 Purchase of products- Family zzz 60203 Purchase of products- Family zzz
603 Purchases discounts 603 Purchases discounts
60301 Purchase of products- Family xxx 60301 Purchase of products- Family xxx
60302 Purchase of products- Family yyy 60302 Purchase of products- Family yyy
60303 Purchase of raw materials - Family ccc 60303 Purchase of raw materials - Family ccc
604 Purchase returns and allowances 604 Purchase returns and allowances
60401 Purchase of products- Family xxx 60401 Purchase of products- Family xxx
60402 Purchase of raw materials - Family bbb 60402 Purchase of raw materials - Family bbb
60403 Purchase of raw materials - Family ccc 60403 Purchase of raw materials - Family ccc
605 Shipment expenses 605 Shipment expenses
60501 Freight 60501 Freight
60502 Insurance 60502 Insurance
60503 Customs 60503 Customs
60504 Clearing fees 60504 Clearing fees
60505 Port handling 60505 Port handling
60506 Other shipment fees 60506 Other shipment fees
606 Inventory adjustment 606 Inventory adjustment
61 Amortization & Depreciation Expenses 61 Amortization & Depreciation Expenses
6101 Amortization Expense,------------ 6101 Amortization Expense,------------
6102 Depreciation Expense, ------------- 6102 Depreciation Expense, -------------
62 Employee Related Expenses 62 Employee Related Expenses
6201 Office salaries Expense 6201 Office salaries Expense
6202 Sales salaries Expense 6202 Sales salaries Expense
6211 Employee's benefit Expense 6211 Employee's benefit Expense
6221 Payroll Taxes Expense 6221 Payroll Taxes Expense
63 Financial Expenses 63 Financial Expenses
6301 Short cash Expense 6301 Short cash Expense
6302 Discount Lost 6302 Discount Lost
6303 Factoring fee Expense 6303 Factoring fee Expense
6304 Interest Expense 6304 Interest Expense
64 Insurance Expenses 64 Insurance Expenses
6401 Insurance Expense, delivery equipment 6401 Insurance Expense, delivery equipment
6402 Insurance Expense, Office equipment 6402 Insurance Expense, Office equipment
6403 Insurance Expense,----------------- 6403 Insurance Expense,-----------------
6404 Insurance Expense,----------------- 6404 Insurance Expense,-----------------
Visual Dolphin – Sample Chart of Accounts – Rev. Dec. 07 6 Visual Dolphin – Sample Chart of Accounts – Rev. Dec. 07 6
65 Rental Expenses 65 Rental Expenses
6501 Rent Expense 6501 Rent Expense
6502 Rent Expense, office space 6502 Rent Expense, office space
6503 Rent Expense, Selling space 6503 Rent Expense, Selling space
6504 Truck, Rent Expense 6504 Truck, Rent Expense
6505 -------------, Rent Expense 6505 -------------, Rent Expense
66 Supplies Expense 66 Supplies Expense
6601 Office Supplies Expense 6601 Office Supplies Expense
6602 Stores Supplies Expense 6602 Stores Supplies Expense
6603 --------------Supplies Expense 6603 --------------Supplies Expense
6604 --------------Supplies Expense 6604 --------------Supplies Expense
67 Miscellaneous Expenses 67 Miscellaneous Expenses
6701 Advertising Expense 6701 Advertising Expense
6702 Bad debts Expense 6702 Bad debts Expense
6703 Collection expense 6703 Collection expense
6704 Credit cards Expense 6704 Credit cards Expense
6705 Delivery expense 6705 Delivery expense
6706 Equipment Expense 6706 Equipment Expense
6707 Repairs Expense 6707 Repairs Expense
6708 Food & Drinks Expense 6708 Food & Drinks Expense
6709 Gas and Oil Expense 6709 Gas and Oil Expense
6710 Electricity Expense 6710 Electricity Expense
6711 Telephone and network Expense 6711 Telephone and network Expense
6712 Postage Expense 6712 Postage Expense
6713 Permits Expense 6713 Permits Expense
6714 Legal Fees expense 6714 Legal Fees expense
6715 Audit fees Expense 6715 Audit fees Expense
6716 Consulting fee Expense 6716 Consulting fee Expense
6717 Travel Expense 6717 Travel Expense
6718 Hotel Expense 6718 Hotel Expense
6719 Entertainment expense 6719 Entertainment expense
6720 Maintenance Expense 6720 Maintenance Expense
6721 Income taxes Expense 6721 Income taxes Expense
6722 Penalties Expense 6722 Penalties Expense
6723 Gifts Expense 6723 Gifts Expense
6724 Cleaning Expense 6724 Cleaning Expense
6725 Security Expense 6725 Security Expense
INDONUSA Co.Ltd
Indonesia Raya Street kav 14
Jakarta Indonesia

acc no. Name of account Header


Asset
Current Assets
1001 Cash in Bank
1003 Petty Cash Account
1005 Inventory
1008 Accounts Receivable
1012 Prepaid Expense
Long Term Assets
1200 Land
1300 Buildings
1301 Accumulated Depreciation, Buildings
1400 Vehicles
1401 Accumulated Depreciation, Vehicles
1600 Accumulated
Shop EquipmentDepreciation, Shop
1601 Equipment
1700 Accumulated Depreciation, Office
Office Equipment
1701 Equipment
Other Assets
1800 Deposits
Liability
Current Liabilities
2002 Accounts Payable
2100 Employment Tax Payable
2300 Short Term Loans Payable
2350 Customer Deposits
2385 Current Portion of Long Term Debt
2400 Suspense
Long Term Liabilities
2501 Land Payable
2505 Equipment Payable
2510 Vehicles Payable
2514 Bank Loans payable
2551 Less Current Portion LTD
2750 Paid in Capital
2825 Beginning Equity
2830 Partners Contribution
2835 Partners Draw
Sales
3010 Frame Sales
3015 Other Sales
Direct Expense Accounts
4010 Shop or Design Labor
4015 Payroll Tax Expense
4023 Workers Comp Expense
4027 State Sales Tax Expense
4101 Materials
4200 Freight
4326 Engineering
4510 Outside Services
4550 Shop or Design Supplies
4647 Rental Expense
4700 Repair and Maintenance
4809 Small Tools
4830 Travel
4843 Lodging
4849 Meals
Indirect Expense Accounts (Overhead)
5010 Salaries & Wages, Office & Sales
5015 Payroll Tax Expense, Office & Sales
5023 Workers Comp Expense, Office & Sales
5300 Accounting
5312 Advertising
5330 Bank Fees
5341 Depreciation Expense
5345 Dues and Subscriptions
5353 Insurance: Product Liability
5355 Insurance: Vehicles
5358 Legal Fees
5550 Office Supplies
5600 Postage
5618 Research and Development
5700 Repair and Maintenance, Office
5762 Taxes and Licenses
5775 Telephone
5813 Training
5820 Utilities
7050 Interest Income
7100 Cash Discounts
7200 Gain or Loss on Sale of Assets
8020 Interest Expense