Account 10000 11000 11220 11310 11320 11410 11420 11430 12000 12100 13000 13100 13210 13220

13301 13302 13401 13402 20000 21000 21110 21211 21212 21213 22000 22100 30000 31000 31002 31003 40000 41100 42300 42400 50000 51000 60000 61100 61101 61200 61210 61220 62300 62400 62500 62600 62701 62702 62703 62800 80000 81000 81100 81200 81300 81400 82000 82100 82200

Number Account Name Header Balance Account Type Assets H Asset Current Assets H Asset Allowance for Uncollectible Ac Accounts Receivable Merchandise Inventory Other Current Asset Store Supplies Other Current Asset Prepaid Rent Other Current Asset Prepaid Insurance Other Current Asset Value Added Taxes In Other Current Asset Investment H Asset Stock Investment Other Current Asset Fixed Assets H Asset Land Fixed Asset Building at Cost Fixed Asset Accumulated Dep. - Building Fixed Asset Vehicles at Cost Fixed Asset Accumulated Dep. - Vehicles Fixed Asset Equipment Fixed Asset Accumulated Dep. - Equipment Fixed Asset Liabilities H Liability Current Liabilities H Liability Credit Card Credit Card Accruad Expense Other Current Liability Income Tax Payable Other Current Liability Value Added Taxes Out Other Current Liability Long Term Liabilities H Liability Bank Mandiri Loan Long Term Liability Equity H Equity Common Stock Equity Additional Paid In Capital Equity Devidend Equity Income H Income Sales Income Sales Discount Income Sales Return Income Cost of Sales H Cost of Sales Cost of Good Sold Cost of Sales Operating Expense : H Expense Wages & Salaries Expense Expense Advertising Expense Expense In Store Promotion Expense Expense Utility Expense Expense Water, telepon & Elec. Exp. Expense Rent Expense Expense Supplies Expense Expense Maintenance and Repair Expense Expense Bad Debt Expense Expense Depreciation Expense- Building Expense Depreciation Expense- Vehicles Expense Depreciation Expense-Equipment Expense Insurance Expense Expense Non Operating Income/(Expense) H Other Income Non Operating Income : H Other Income Interest Income Other Income Deviden Income Other Income Freight Colletcted Other Income Late Fees Collected Other Income Non Operating Expense : H Other Income Interest Expense Other Income Bank Servive Charge Other Income

82300 82400 90000 91100

Gain/Loss Sales Vehicles Late Fees Expense Income Tax Expense : H Income Tax Expense

Other Income Other Income Other Expense Other Expense