This document contains an accounting chart of accounts organized into categories including assets, liabilities, equity, income, cost of sales, expenses, other income, and other expenses. The chart lists over 70 individual accounts grouped under headers such as current assets, non-current assets, current liabilities, long term liabilities, equity, income, cost of sales, expenses, other income and other expenses. The accounts provide classifications for items like cash, inventory, receivables, payables, loans, equity, sales, cost of goods sold, wages and various types of expenses.
This document contains an accounting chart of accounts organized into categories including assets, liabilities, equity, income, cost of sales, expenses, other income, and other expenses. The chart lists over 70 individual accounts grouped under headers such as current assets, non-current assets, current liabilities, long term liabilities, equity, income, cost of sales, expenses, other income and other expenses. The accounts provide classifications for items like cash, inventory, receivables, payables, loans, equity, sales, cost of goods sold, wages and various types of expenses.
This document contains an accounting chart of accounts organized into categories including assets, liabilities, equity, income, cost of sales, expenses, other income, and other expenses. The chart lists over 70 individual accounts grouped under headers such as current assets, non-current assets, current liabilities, long term liabilities, equity, income, cost of sales, expenses, other income and other expenses. The accounts provide classifications for items like cash, inventory, receivables, payables, loans, equity, sales, cost of goods sold, wages and various types of expenses.
11000 CURRENT ASSETS H Asset 11110 Cash in Bank Bank 11120 Petty Cash Bank 11210 Account Receivable Accounts Receivable 11220 Allowance for Doubtful Debt Accounts Receivable 11310 Merchandise Inventory Other Asset 11320 Office Supplies Other Asset 11410 Prepaid Rent Other Asset 11420 Prepaid Insurance Other Asset 11430 VAT IN Other Asset 12000 NON CURRENT ASSETS H Asset 12100 Stock Invesment Other Asset 13100 Land Other Asset 13210 Building a cost Other Asset 13220 Building Accumulated Depr. Other Asset 13301 Vehicle at cost Other Asset 13302 Vehicle Accum Dep Other Asset 13401 Equipment Other Asset 13402 Equipment Accum Dep Other Asset 20000 LIABILITIES H Liability 21000 CURRENT LIABILITIES H Liability 21110 Credit Card Other Current Liability 21210 Accounts Payable Accounts Payable 21211 Accruad Expense Other Liability 21212 Income Tax Payable Other Current Liability 21320 VAT Out Other Current Liability 22000 LONG TERM LIABILITIES H Liability 22100 Bank Mandiri Loan Other Current Liability 30000 EQUITY H Equity 31100 Common Stock Equity 31200 Retained Earning Equity 31300 Income Summary Equity 40000 INCOME H Income 41100 Sales of merchandise Income 42100 Freight Collested Income 42200 Late Fee Colected Income 42300 Sales Discount Income 50000 COST OF SALES H Cost of sales 51100 Cost of goods Sold Cost of sales 52000 Freight Paid Cost of sales 53000 Purchase Discount Cost of sales 60000 EXPENSE H Expense 61100 Advertising Expenses Expense 61200 In store promotion oxpenses Expense 61300 Utility expense Expense 61400 Water, Telepon and Elect exp Expense 62100 Wages & Salaries Expense 62110 Rent expense Expense 62200 Supplies expense Expense 62300 Maintenance and repair expense Expense 62400 Bad debt expense Expense 62500 Depreciation Expense Expense 62600 Depreciation Vehicle Exp Expense 62700 Depreciation Equipment Exp Expense 62800 Insurance expense Expense 62900 Late fee expense Expense 80000 OTHER INCOME H Other Income 81100 Interest Income Other Income 81200 Deviden Income Other Income 90000 OTHER EXPENSE H Other Expense 91000 Interest Expense Other Expense 92000 Bank Service Charge Other Expense 93000 Income Tax Expense Other Expense 94000 Gain/loss sales vehicle Other Expense