ACCOUNT NUMBER ACCOUNT NAME HEADER ACCOUNT TYPE

1-1000 ASSET HEADER ASSET

1-1000 Current Asset Header Asset
1-1100 Bank Mandiri Detail Bank
1-1200 Petty Cash Detail Bank
1-1300 Account Receivable Detail Account Receivable
1-1400 Prepaid Insurance Detail Other Current Asset
1-1450 Merchandise Inventory Detail Other Current Asset
1-1500 Supplies Detail Other Current Asset
1-1600 PPN Income Detail Other Current Asset
1-2000 Fixed Asset Header Asset
1-2100 Building at cost Detail Fixed Asset
1-2200 Building accumDep Detail Fixed Asset
1-2300 Equipment at cost Detail Fixed Asset
1-2310 Equipment accumDep Detail Fixed Asset
2-0000 LIABILITIES HEADER LIABILITY
2-1000 Current Liabilities Header Liability
2-1100 Account Payable Detail Account Payable
2-1200 Expense Payable Detail Other Current Liability
2-1300 PPN Outcome Detail Other Current Liability
2-2000 Long Term Liability Header Liability
2-2400 Bank Loan Detail Long Term Liabilities
3-0000 Equity HEADER EQUITY
3-1000 Made Capital Detail Equity
3-1250 Made Drawing Detail Equity
4-0000 INCOME HEADER INCOME
4-1000 Service Income Detail Income
4-1200 Sales of Merchandise Detail Income
4-1300 Sales Discount Detail Income
4-1400 Freight Collected Detail Income
5-0000 Cost Of Goods Sold HEADER COST OF SALES
5-1000 Cost Of Goods Sold Detail Cost Of Sales
5-2000 Purchase Discount Detail Cost Of Sales
5-3000 Freight Paid Detail Cost Of Sales
6-0000 Expense HEADER EXPENSE
6-1100 Wages & Salaries Expense Detail Expense
6-1200 Advertising Expense Detail Expense
6-1300 Supplies Expense Detail Expense
6-1400 Telwphone & Electricity Expense Detail Expense
6-1500 Insurance Expense Detail Expense
6-1600 Depresiasi Expense Detail Expense
6-1700 Other Operating Expense Detail Expense
6-1800 Late Fee Expense Detail Expense
8-0000 OTHER INCOME HEADER OTHER INCOME
8-1100 Interest Revenue Detail Other Income
8-1200 Late Fee Collected Detail Other Income
9-0000 OTHER EXPENSE HEADER OTHER EXPENSE
9-1100 Interest Expense Detail Other Expense
9-1200 Bank Service Charge Detail Other Expense