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NO.

AKUN NAMA AKUN TYPE


1-0000 ASSETS LEVEL 1
1-1000 CURRENT ASSETS LEVEL 2
1-1100 CASH AND EQUIVALENT CASH LEVEL 3
1-1101 CASH IN BANK LEVEL 4
1-1102 PETTY CASH LEVEL 4
1-1200 RECEIVABLES LEVEL 3
1-1201 ACCOUNTS RECEIVABLE LEVEL 4
1-1202 ALLOWANCE FOR DOUBTFUL DEBT LEVEL 4
1-1300 INVENTORY LEVEL 3
1-1301 MERCHANDISE INVENTORY LEVEL 4
1-1302 STORE SUPPLIES LEVEL 4
1-1400 OTHER CURRENT ASSETS LEVEL 3
1-1401 PREPAID RENT LEVEL 4
1-1402 PREPAID INSURACE LEVEL 4
1-1403 VALUE ADDED TAXES IN LEVEL 4
1-2000 NON-CURRENT ASSETS LEVEL 2
1-2100 STOCK INVESTMENT LEVEL 4
1-2200 LAND LEVEL 4
1-2300 BUILDING NET LEVEL 3
1-2301 BUILDING AT COST LEVEL 4
1-2302 BUILDING ACCUMULATED DEPR. LEVEL 4
1-2400 VECHILE NET LEVEL 3
1-2401 VECHILE AT COST LEVEL 4
1-2402 VECHILE ACCUMULATED DEPR. LEVEL 4
1-2500 EQUIPMENT NET LEVEL 3
1-2501 EQUIPMENT LEVEL 4
1-2502 EQUIPMENT ACCUMULATED DEPR LEVEL 4
2-0000 LIABILITIES LEVEL 1
2-1000 CURRENT LIABILITIES LEVEL 2
2-1100 CREDIT CARD LEVEL 3
2-1200 ACCOUNTS PAYABLE LEVEL 4
2-1300 ACCRUED EXPENSE LEVEL 4
2-1400 INCOME TAX PAYABLE LEVEL 4
2-1500 VALUE ADDED TAXES OUT LEVEL 4
2-1600 DIVIDEN PAYABLE LEVEL 4
2-2000 LONG TERM LIABILITIES LEVEL 2
2-2100 BANK MANDIRI LOAN LEVEL 4
3-0000 EQUITY LEVEL 1
3-1000 COMMON STOCK LEVEL 4
3-2000 RETAINED EARNING LEVEL 4
3-3000 INCOME SUMMARY LEVEL 4
4-0000 OPERATING INCOME LEVEL 1
4-1000 SALES OF MERCHANDISE LEVEL 4
4-2000 FREIGHT COLLECTED LEVEL 4
4-3000 SALES DISCOUNT LEVEL 4
4-4000 SALES RETURN LEVEL 4
5-0000 COST OF SALES LEVEL 1
5-1000 COST OF GOODS SOLD LEVEL 4
5-2000 FREIGHT PAID LEVEL 4
6-0000 OPERATING EXPENSE LEVEL 1
6-1000 SALES & MARKETING EXPENSES LEVEL 2
6-1100 WAGES & SALARIES SALES EXPENSE LEVEL 3
6-1200 BAD DEBT EXPENSE LEVEL 4
6-1300 DEPRECIATION EXPENSES - BUILDING LEVEL 4
6-1400 DEPRECIATION EXPENSES - VECHILE LEVEL 4
6-1500 ADVERTISING EXPENSES LEVEL 4
6-1600 RENT EXPENSE LEVEL 4
6-1700 INSURACE EXPENSE LEVEL 4
6-2000 GENERAL & ADM EXPENSE LEVEL 2
6-2100 WAGES & SALARIES ADM. EXPENSE LEVEL 4
6-2200 STORE SUPPLIES EXPENSE LEVEL 4
6-2300 MAINTENANCE AND REPAIR EXPENSE LEVEL 4
6-2400 TELEPON, WATER, AND ELECTRICITY EXP LEVEL 4
6-2500 DEPRECIATION EXPENSES - EQUIPMENT LEVEL 4
8-0000 OTHER INCOME & OTHER EXPENSE LEVEL 1
8-1000 OTHER INCOME LEVEL 2
8-1100 INTEREST INCOME LEVEL 4
8-1200 DEVIDEN INCOME LEVEL 4
8-1300 LATE FEES COLLECTED LEVEL 4
8-2000 OTHER EXPENSE LEVEL 2
8-2100 INTEREST EXPENSE LEVEL 4
8-2200 BANK SERVICE CHARGE LEVEL 4
8-2300 GAIN/LOSS SALES VECHILE LEVEL 4
8-2400 MISCELLANEOUS EXPENSE LEVEL 4
8-2500 LATE FEE EXPENSE LEVEL 4
9-0000 TAXES LEVEL 1
9-1100 INCOME TAX EXPENSE LEVEL 4

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