Account

Account Name Account Group

Code

1-0000 ASSETS Assets

1-1001 Cash On Hand Assets

1-1002 Bank Mandiri Assets

1-1003 Petty Cash Assets

1-1099 Undeposited Funds Assets

1-1201 Accounts Receivable Assets

1-1202 Allowance for Bad Debts Assets

1-1203 Employee Receivable Assets

1-1301 Merchandise of Inventory Assets

1-1302 Office Supplies Assets

1-1401 VAT In (Purchase Tax) Assets

1-1402 Prepaid Rent Assets

1-1403 Prepaid Insurance Assets

1-1404 Prepaid Tax Article 25 Assets

1-1405 Prepaid Tax Article 23 Assets

1-1901 Marketable Securities Assets

1-2000 FIXED ASSETS Fixed Asset

1-2100 Land Fixed Asset

1-2201 Building at Cost Value Fixed Asset

1-2202 Accum. Deprec. of Building Fixed Asset

1-2301 Meuble & Equipmment at Cost Fixed Asset

1-2302 Accum. Deprec. Meuble & Equip. Fixed Asset

1-2401 Vehicles at Cost Value Fixed Asset

1-2402 Accum. Deprec. of Vehicles Fixed Asset

2-0000 LIABILITY Liability

2-1101 Account Payable Liability

2-1201 VAT Out (Sales Tax Payable) Liability

2-1221 Tax Payable Article 21 Liability

2-1223 Tax Payable Article 23 Liability

2-1229 Tax Payable Article 29 Liability

2-1302 Salaries Payable Liability

2-1303 Electricity & Water Payable Liability

2-1304 Telephone & Internet Payable Liability

2-1399 Other Current Liability Liability

2-2100 Bank Danamon Payable (15 Years) Liability

3-0000 EQUITY Equity

3-0100 Owner Capital Equity

3-0200 Owner Withdrawal (Prive) Equity

3-0900 Current Year Earnings Equity
3-0999 Historical Balancing Equity

4-0000 INCOME Income

4-1000 Sales Product Income

4-2000 Service Fee Income

4-3000 Sales Discount Income

4-4000 Freight Collected Income

5-0000 COST OF SALES Cost Of Sales

5-1000 Cost of Sales Product Cost Of Sales

5-1202 Freight In Cost Of Sales

5-1203 Purchase Discount Cost Of Sales

6-0000 EXPENSES Expenses

6-1000 GENERAL & ADM ECXPENSE Expenses

6-1100 Insurance Expense Expenses

6-1200 Deprec. of Building Expense Expenses

6-1300 Deprec. of Meuble & Equipm. Expenses

6-1400 Salary of General & Adm Expens Expenses

6-1500 Electricity & Water Expense Expenses

6-1600 Office Supplies Expense Expenses

6-1700 Telephone & Internet Expense Expenses

6-1800 Bank Adm. Charge Expenses

6-1900 Other General & Adm Expense Expenses

6-2000 MARKETING EXPENSE Expenses

6-2100 Advertising Expense Expenses

6-2200 Deprec. Expense of Vehicles Expenses

6-2300 Freight Out Expenses

6-2400 Bad Debts Expense Expenses

6-2500 Rent Expense Expenses

6-2900 Other Marketing & Sales Exp. Expenses

8-0000 OTHER INCOME Other Income
8-1000 Interest Other Income

8-2000 Gain on Sale of Investment Other Income

8-3000 Other Miscellaneous Other Income

9-0000 OTHER EXPENSES Other Expenses

9-1000 Interest Expense Other Expenses

9-9999 Income Tax (Company) Other Expenses