PINGALERI Chart of Account

Account Type Account Sub Account Sub Account Code Type Code Name ASSETS Current Assets 1 11 Ledger Account 1101 Ledger Account Name Cash Drawer Sub Ledger Account Code 110101 110102 110201 110202 110301 110302 110401 110402 110403 110404 110501 110502 110503 110504 110505 110601 110701 110702

1102

Petty Cash

1103

Cash on Hand

1104

Cash in Bank

1105

Merchandise Inventory

1106 1107

Good in Transit Prepaid Expense

12

Fixed Assets

1201

Property, Plant and Equipment 120101 120102 120103 120104 120105 Accumulated 120302 120303 120304 120305 210101

1203

LIABILI TIES

21

Current Liabilities

2101

Accounts Payable

2102 2103 2104

Sales in Advance Salaries Payable Taxes Payable

210201 210301 210401 210402 310101 310102 310103 410101 410102 410103

OWNERS EQUITY 31

Owners Equity

3101

Owners Equity

REVENUES

41

Sales

4101

Sales

410104 410105 4102 Sales Discount 410201 410202 410203 410204 410205 510101 510102 510103 510104 510105

COSTS

51

Cost of

5101

Cost of Merchandise

52

Expenses

5201

Selling & General and Administrative 520101 Expense 520102 520103 520104 520105 520106 520107 520108 520109 520110 520199 Interest Revenue 530101 530102 530103 530104 530201 540101 540102 540103 540104 540201 540202

53

Other Income

5301

5302 54 Other Expense 5401

Income from Consignment Bank Service Charges

5402

Taxes Expense

Sub Ledger Account Name Cash Drawer - PINGALERI MEGAMAS Cash Drawer - PINGALERI CAB. MANTOS Petty Cash - PINGALERI MEGAMAS Petty Cash - PINGALERI CAB. MANTOS Cash on Hand - PINGALERI MEGAMAS Cash on Hand - PINGALERI CAB. MANTOS Cash in Bank - BCA Cash in Bank - BNI Cash in Bank - BII Cash in Bank - Mandiri Merchandise Inventory - Pakaian Merchandise Inventory - Sepatu Merchandise Inventory - Tas Merchandise Inventory - Parfum Merchandise Inventory - Asesoris Good in Transit Supplies Prepaid Insurance Land Building Equipment Furniture Vehicle Accumulated Depreciation - Building Accumulated Depreciation - Equipment Accumulated Depreciation - Furniture Accumulated Depreciation - Vehicle

Accounts Payable Sales in Advance Salaries Payable Income Tax Payable Land and Building Tax Payable Ratna Waliliong, Capital Ratna Waliliong, Drawing Income Summary Sales - Pakaian Sales - Sepatu Sales - Tas

Sales - Parfum Sales - Asesoris Sales Discount - Pakaian Sales Discount - Sepatu Sales Discount - Tas Sales Discount - Parfum Sales Discount - Asesoris Cost of Merchandise Sold - Pakaian Cost of Merchandise Sold - Sepatu Cost of Merchandise Sold - Tas Cost of Merchandise Sold - Parfum Cost of Merchandise Sold - Asesoris Salaries Expense Rent Expense Insurance Expense Supplies Expense Utilities Expense Depreciation Expense - Building Depreciation Expense - Equipment Depreciation Expense - Furniture Depreciation Expense - Vehicle Miscellaneous Selling & General and Administrative Interest Revenue - BCA Interest Revenue - BNI Interest Revenue - BII Interest Revenue - Mandiri Income from Consignment Bank Service Charges - BCA Bank Service Charges - BNI Bank Service Charges - BII Bank Service Charges - Mandiri Income Tax Expense Land and Building Tax Expense