ACCOUNT NUMBER ACCOUNT NAME HEADER BALANCE ACCOUNT TYPE

KETERANGAN
10000 ASSETS H Asset Aset
11000 CURRENT ASSETS H Asset Aset Lancar
11112 Petty Cash Bank Kas Kecil
11113 Cash In Bank Bank Kas Bank
11114 Marketable Securities Other Current Asset Saham Preferen
11115 Accounts Receivable Accounts Receivable Piutang Dagang
11116 Allowance for Uncollectible Acc Accounts Receivable Cad.
Kerugian Piutang
11117 Employee Receivable Accounts Receivable Piutang Karyawan
11118 Other Receivable Accounts Receivable Piutang Lainnya
11119 Merchandise Inventory Other Current Asset Persediaan
11120 Office Supplies Other Current Asset Perlengkapan Kantor
11121 Store Supplies Other Current Asset Perlengkapan Toko
11200 VAT In Other Current Asset PPN Masukan
11210 Prepaid Income Tax Other Current Asset Uang Muka PPh
11220 Prepaid Insurance Other Current Asset Uang Muka Asuransi
11230 Prepaid Advertising Other Current Asset Uang Muka Iklan
12000 FIXED ASSETS H Asset Aset Tetap
12100 Land Fixed Asset Tanah
12110 Building Fixed Asset Bangunan
12120 Accum Dep - Building Fixed Asset Akm. Dep. Gedung
12130 Vehicles Fixed Asset Kendaraan
12140 Accum Dep - Vehicles Fixed Asset Akm. Dep. Kendaraan
12150 Equipment Fixed Asset Peralatan
12160 Accum Dep - Equipment Fixed Asset Akm. Dep. Peralatan
20000 LIABILITIES H Liability Utang
21000 CURRENT LIABILITIES H Liability Utang Jk. Pendek
21100 Accounts Payable Accounts Payable Utang Dagang
21110 Wages & Salaries Payable Other Current Liability Utang Gaji &
Upah
21120 Electricity,telp&water Payable Other Current Liability Utang
Listrik,telp& Air
21130 VAT Out Other Current Liability PPN Keluaran
21140 Income Tax Payable Other Current Liability Utang PPh
21150 Dividend Payable Other Current Liability Utang Dividen
21160 Other Current Liabilities Other Current Liability Utang Lancar
Lainnya
22000 LONG TERM LIABILITIES H Liability Utang Jk. Panjang
22100 Bank Loan Long Term Liability Pinjaman Bank
30000 EQUITY H Equity Ekuitas
31000 Common Stock Equity Madal Saham
32000 Retained Earnings Equity Laba Ditahan
33000 Dividend Equity Dividen
34000 Income Summary Equity Ikhtisar Laba Rugi
40000 INCOME H Income Pendapatan
41000 Sales Income Penjualan
42000 Sales Discounts Income Potongan Penjualan
43000 Sales Returns Income Retur Penjualan
50000 COST OF SALES H Cost of Sales Harga Pokok Penjualan
51001 Cost of Good Sold Cost of Sales Harga Pokok Penjualan
51002 Freight Paid Cost of Sales Beban Angkut Pembelian
60000 EXPENSES H Expense Beban
61001 SALES EXPENSE H Expense Beban Penjualan
61100 Wages & Salaries Expense Expense Baban Gaji & Upah
61110 Depreciation Expense Expense Beban Depresiasi
61120 Advertising Expense Expense Beban Iklan
61130 Insurance Expense Expense Beban Asuransi
61140 Store Supplies Expense Expense Beban perlengkapan toko
61150 Other Sales Expense Expense Beban Penjualan Lainnya
62000 GENERAL & ADM. EXPENSE H Expense Beban Umum & Administrasi
62100 Wages & Salaries Expense Expense Beban Gaji & Upah
62110 Electricity,telp&water Expense Expense Beban
Listrik,telp& Air
62120 Repairs & Maintenance Expense Expense Beban
Pemeliharaan&Perbaikan
62130 Entertainment Expense Expense Beban Entertaimen
62140 Income Tax Expense Expense Beban PPh
62150 Office Supplies Expense Expense Beban Perlengkapan Kantor
62160 Depreciation Exp - Equipment Expense Beban Depresiasi -
Peralatan
62170 Depreciation Exp - Building Expense Beban Depresiasi -
Gedung
62180 Other General & Adm.Expense Expense Beban Umum & Adm.
Lainnya
80000 OTHER INCOME H Other Income Pendapatan Lian-lain
81000 Interest Revenue Other Income Pendapatan Bunga
82000 Dividend Revenue Other Income Pendapatan Dividen
83000 Late Fees Collected Other Income Pendapatan Denda
84000 Gain on Sales of MS Other Income Pendapatan Penjualan
Saham
85000 Gain on Disposal of Fixed Assets Other Income Pendapatan
Penjualan Aset Tetap
86000 Other Income Other Income Pendapatan Lain-lain
90000 OTHER EXPENSES H Other Expense Beban Lain-lain
91000 Bank Charges Other Expense Beban Adm. Bank
92000 Interest Expense Other Expense Beban Bunga
93000 Loss on Sales of MS Other Expense Beban Kerugian Penj.
Saham
94000 Loss on Sales of Fixed Assets Other Expense Beban Kerugian
Penj. Aset Tetap
95000 Other Expense Other Expense Beban Lain-lain