No Nama

1-100 Current Assets

1-110 Cash in Bank- Bank BNI
1-120 Petty Cash
1-130 Accounts Receivable
1-140 Allowance of Doubtful Debt
1-150 Merchandise Inventory
1-160 Office Supplies
1-170 Prepaid Insurance
1-180 Prepaid Rent

1-190 VAT (Value Added Tax) Receivable

1-191 VAT (Value Added Tax) In

1-192 Prepaid Income Tax Article 25
1-200 Long Term Investment
1-210 Investment
1-300 Fixed Assets
1-310 Land
1-320 Buildings
1-321 Acc. Depreciation – Buildings
1-330 Vehicle
1-331 Acc. Depreciation – Vehicle
1-340 Equipment
1-341 Acc. Depreciation - Equipment
2-000 Liabilities
2-100 Current Liabilities
2-110 Accounts Payable
2-120 Accrued Expense
2-130 VAT (Value Added Tax) Payable
2-131 VAT (Value Added Tax) Out
2-132 Income Tax Article 21 Payable
2-133 Income Tax Article 23 Payable
2-134 Income Tax Article 25/29 Payable
2-135 Dividend Payable
2-200 Long Term Liabilities
2-210 Bank Jateng, Loan
3-000 Equity
3-110 Stock Capital
3-120 Dividend
3-130 Additional Paid In Capital
3-140 Retained Earnings
3-150 Income Summary
4-000 Revenues
4-110 Sales
4-120 Sales Discount
4-130 Sales Return and Allowance
5-000 Cost of Goods Sold
5-110 Cost of Merchandise Sold
5-120 Purchase Discount
6-000 Operating Expenses
6-110 Utilities Expense
6-120 Office Supplies Expense
6-131 Doubtful Debts Expense
6-140 Spoilage Expense
6-151 Depreciation Expense
6-160 Insurance Expense
6-170 Rent Expense
6-180 Wages and Salaries
6-190 Advertising Expense
6-200 Others Operating Expense
8-000 Other Revenue and Gains
8-110 Interest Income
8-140 Freights Collected
8-150 Late Fees Collected
8-160 Dividend Income
8-170 Gain (loss) on Sale of Fixed Assets
9-000 Other Expenses and Losses
9-110 Interest Expenses
9-120 Bank Service Charges
9-140 Income Tax Article 4(2) Expense
9-145 Income Tax Expense
9-150 Late Fees Expense