ACCOUNT NUMBER ACCOUNT NAME HEADER BALANCE TYPE ACCOUNT

11000 ASSET H ASSET

11100 CASH IN BANK OTHER CURRENT ASSET
11300 PETTY CASH OTHER CURRENT ASSET
11400 ACC RECEIVABLE OTHER CURRENT ASSET
11500 ALL FOR DOUBFUL DEBT OTHER CURRENT ASSET
11600 MERCHANDISE INVENTORY OTHER CURRENT ASSET
11700 STORE SUPPLIES OTHER CURRENT ASSET
11800 PREPAID INSURANCE OTHER CURRENT ASSET
11900 PREPAID RENT OTHER CURRENT ASSET
11910 PREPAID TAX OTHER CURRENT ASSET
12000 PPN INCOME OTHER CURRENT ASSET
12100 EQUIPMENT AT COST FIXED ASSET
12110 EQUIPMENT ACC DEPR FIXED ASSET
21000 CURRENT LIABILITY H LIABILITY
21100 ACCOUNT PAYABLE OTHER CURRENT LIABILITY
21200 EXPENSE PAYABLE OTHER CURRENT LIABILITY
21300 INCOME TAX PAYABLE OTHER CURRENT LIABILITY
21400 PPN PAYABLE OTHER CURRENT LIABILITY
21500 PPN OUTCOME OTHER CURRENT LIABILITY
22000 LONG TERM LIABILITY H LIABILITY
22100 BANK BCA LOAN LONG TERM LIABILITY
31000 EQUITY H EQUITY
31100 RUCHDIANA CAPITAL EQUITY
31200 RUCHDIANA DRAWING EQUITY
31300 INCOME SUMMARY EQUITY
41000 REVENUE H INCOME
41100 SALES INCOME
41200 SALES RETUR INCOME
41300 SALES DISCOUNT INCOME
41400 FREIGHT COLLECTED INCOME
51000 COST OF GOOD SOLD H COST OF SALES
51100 COST OF GOODS SOLD COST OF SALES
51200 FREIGHT PAID COST OF SALES
51300 PURCHASES DISCOUNT COST OF SALES
61000 OPERATING EXPENSES H EXPENSE
61100 ADVERTISING ESPENSES EXPENSE
61200 TELP&ELEC EXPENSES EXPENSE
61300 STORE SUPPLIES EXPENSES EXPENSE
61400 BAD DEBTS EXPENSES EXPENSE
61500 DEPRECIATION EXPENSES EXPENSE
61600 INSURANCE EXPENSES EXPENSE
61700 RENT EXPENSES EXPENSE
61800 WAGES&SALARIES EXPENSE
61900 OTHER OPERATING EXPENSES EXPENSE
81000 OTHER REVENUES AND GAINS H OTHER INCOME
81100 INTEREST REVENUE OTHER INCOME
91000 OTHER EXPENSES AND LOSSES H OTHER EXPENSE
91100 INTEREST EXPENSE OTHER EXPENSE
91200 BANK SERVICE CHARGE OTHER EXPENSE
91300 INCOME TAX EXPENSE OTHER EXPENSE