Account number Account name Header Balance Account type

1-1100 Cash in Bank bank

1-1200 Petty Cash bank
1-1300 Accounts Receivable Accounts Receivable
1-1400 Allowance for Doubtful Debt other current asset
1-1500 Merchandise Inventory other current asset
1-1600 Store Supplies other current asset
1-1700 Prepaid Insurance other current asset
1-1800 Prepaid Rent other current asset
1-1900 Prepaid Tax other current asset
1-2100 Equipment at Cost fixed asset
1-2110 Equipment Accum Dep fixed asset
2-1100 Accounts Payable Accounts Payable
2-1200 Expense Payable other current liability
2-1300 Income Tax Payable other current liability
2-1400 PPN Payable other current liability
2-1500 PPN Outcome other current liability
2-1600 PPN Income other current liability
2-2100 Bank BNI 46 Loan long term liability
3-1100 Rusmana Capital equity
3-1200 Rusmana Drawing equity
3-1300 Income Summary equity
4-1100 Sales income
4-1200 Sales Retur income
4-1300 Sales Discount income
4-1400 Freight Collected income
5-1100 Cost of goods Sold cost of sales
5-1200 Freight Paid cost of sales
5-1300 Purchases discount cost of sales
6-1000 Advertising Expenses expense
6-1100 Telephone & Electricity Expenses expense
6-1200 Store Supplies Expenses expense
6-1300 Bad Debts Expenses expense
6-1400 Depreciation expenses expense
6-1500 Insurance expense expense
6-1600 Rent Expense expense
6-1700 Wages & Salaries expense
6-1800 Other Operating Expenses expense
8-1100 Interest Revenue other income
9-1100 Interest Expense other expense
9-1200 Bank Service Charge other expense
9-1300 Income Tax Expense other expense