ACCOUNT ACCOUNT NAME HEADER BALANCE ACCOUNT TYPE

NUMBER
10000 Assets H Asset
11000 Current Assets H Asset
11100 Cash in Bank Bank
11200 Petty Cash Bank
11300 Account Receivable Accounts Receivable
Allowance For Doubtful
11400 Accounts Receivable
Debt
11500 Merchandise Inventory Other Current Asset
11600 Store Supplies Other Current Asset
11700 Prepaid Insurance Other Current Asset
11800 Prepaid Rent Other Current Asset
11900 Prepaid Tax Other Current Asset
12000 Fixed Assets H Other Current Asset
12100 Equipment At Cost Other Current Asset
12110 Equipment Accum Dep Other Current Asset
20000 Liabilities H Liability
21000 Current Liabilibies H Liability
21100 Accounts Payable Accounts Payable
21200 Expense Payable Other Current Liability
21300 Income Tax Payable Other Current Liability
21400 VAT Payable Other Current Liability
21500 VAT Out Other Current Liability
21600 VAT In Other Current Liability
22000 Longterm Liabilities H Liability
22100 Bank Permata Loan Long Term Liability
30000 Equity H Equity
31100 Andrian Capital Equity
31200 Andrian Prive Equity
31300 Income summary Equity
40000 Income H Income
41100 Sales Income
41200 Sales return Income
50000 Cost of Goods Sold H Cost of Sales
51100 Cost of Goods Sold Cost of Sales
51200 Freight paid Cost of Sales
60000 Expenses H Expense
61000 Advertising expenses Expense
Telephone & electricity
61100 Expense
expenses
61200 Store supplies expenses Expense
61300 Bad debts expenses Expense
61400 Depreciation expenses Expense
61500 Insurance expenses Expense
61600 Rent Expenses Expense
61700 Wages & salaries expenses Expense
61800 Other operating expenses Expense
80000 Other income H Other income
81100 Interest revenue Other income
90000 Other expenses H Other expense
91100 Interest expense Other expense
91200 Bank service charge Other expense
91300 Income tax expense Other expense
 KETERANGAN

Aktiva
Aktiva lancar
Kas
Kas kecil
Piutang Dagang

Cadangan kerugian piutang

persediaan barang dagang

perlengkapan toko
Asuransi dibayar dimuka
sewa dibayar dimuka
pajak dibayar dimuka
Aktiva tetap
Peralatan
Akumulasi penyusutan peralatan
kewajiban
Kewajiban jangka pendek
Utang dagang
utang beban
Utang PPH
Utang PPN
PPN Keluaran
PPN Masukan
Kewajiban jangka panjang
Pinjaman bank permata
Ekuitas
Modal Andrian
Prive Andrian
Iktisar laba rugi
Pendapatan
Penjualan
Return Penjualan
Harga pokok penjualan
Harga pokok penjualan
Ongkos angkut
Beban angkut
Beban iklan
Beban telepon dan listrik
Beban perlengkapan toko
Beban piutang tak tertagi
Beban depresiasi
Beban sasuransi
Beban sewa
Beban gaji dan upah
Beban operasi lain lain
Pendapatan diluar usaha
Pendapatan bunga
Beban diluar usaha
Beban bunga
Beban administrasi bank
Beban PPH
 GST N-T
Tax Code PPN
Description Pajak Pertambahan Nilai Tidak Kena Pajak
Tax Type Goods & Services Tax
Rate 10% 0%
Linked account for Tax Collected VAT OUT VAT OUT
Linked account for Tax Paid VAT IN