ACCOUNT ACCOUNT NAME HEADER BALANCE ACCOUNT TYPE

NUMBER
10000 Assets H Assets
11000 Current Assets H Assets
11100 Cash in Bank Bank
11200 Petty Cash Bank
11300 Accounts Receivable Accounts Receivable
11400 Allowence for Doubful Debt Accounts Receivable
11500 Merchandise Inventory Other Current Assets
11600 Store Supplies Other Current Assets
11700 Prepaid Insurance Other Current Assets
11800 Prepaid Rent Other Current Assets
11900 Prepaid Tax Other Current Assets
12000 Fixed Assets H Assets
12100 Equipment at Cost Other Assets
12110 Equipment accum. Dep Other Assets
20000 Liabilities H Liability
21000 Currnent Liabilities H Liability
21100 Account Payable Account 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 Long term Liabilities H Liability
22100 Bank Permata LOAN Long Term Liability
30000 Equity H Equity
31100 Andrian Capital Equity
31200 Andrian Drawing Equity
31300 Income Summary Equity
40000 Income H Income
41100 Sales Income
41200 Sales return Income
50000 Cost of good Sold H Cost Of Sales
51100 Cost of good Sold Cost Of Sales
51200 Freight Paid Cost Of Sales
60000 Exspenses Expense
61000 Advertising Expenses Expense
61100 Telp & Electry Expenses Expense
61200 Store Supplies Expenses Expense
61300 Badt Dabt Expenses Expense
61400 Depretiation Expenses Expense
61500 Insurance Expenses Expense
61600 Rent Expense Expense
61700 Wages and Salaries Exp Expense
61800 Other Operator Exp Expense
80000 Other Income H Other Income
81100 Interest Revenue Other Income
90000 Other Expenseses H Other Expense
91100 Interest Expenses Other Expense
91200 Bank Servise Change Other Expense
91300 Income Tax Expenses Other Expense
 KETERANGAN

Aset
Aset Lancar
Kas
Kas Kecil
Piutang Dagang
Cadangan Kerugian Piutang
Persediaan Barang
Perlengkapan Toko
Asuransi Dibayar di Muka
Sewa Dibayar di Muka
Pajak dibayar dimuka
Aset Tetap
Peralatan
Akumulasi Penyusutan Peralatan
Liabilitas '
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 Rugi Laba
Pendapatan
Penjualan
Retur Penjualan
Harga Pokok Penjualan
Harga Pokok Penjualan
Ongkos Angkut
Beban
Beban Iklan
Bebean Telp. Dan Listrik
Bahan Perlengkapan toko
Beban Piut. Tak tertagih
Beban Depresiasi
Beban Asuransi
Beban Sewa
Beban Gaji dan Upah
Beban Operasional Lain lain
Pendapatan diluar usaha
Pendapatan Bunga
beban diluar usaha
Beban Bunga
Beban Adm. Bank
Beban PPH