No.

Account Name Header Balance

10000 Asset H
11000 Currrent Asset H
11100 Cash in Bank
11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Debt
11500 Merchandise Inventory
11600 Store Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11900 Prepaid Tax
12000 Fixed Asset H
12100 Equiptment at Cost
12110 Equiptment Accumulated Depr.
20000 Liability H
21000 Currrent Liabilities H
21100 Accounts Payable
21200 Expense Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome
21600 PPN Income
22000 Long Term Liability H
22100 Bank BNI Loan
30000 Equity H
31100 Rusmana Capital
31200 Rusmana Drawing
31300 Income Summary
40000 Income H
41100 Sales
41200 Sales Retur
41300 Sales Discount
41400 Freight Collected
50000 Cost of Good Sold H
51100 Cost of Good Sold
51200 Freight Paid
51300 Purchase Discount
60000 Expense H
61000 Advertising Expense
61100 Telephone Expense & Electricity Expenses
61200 Store Supplies Expense
61300 Bad Debt Expense
61400 Depreciation Expense
61500 Insurance Expense
61600 Rent Expense
61700 Wages & Salaries
61800 Other Operating Expenses
80000 Other Income H
81100 Interest Revenue
80000 Other Expense H
91100 Interest Expense
91200 Bank Service Charge
91300 Income Tax Expense
 Account Type
Asset
Asset
Bank
Bank
Accounts Receivable
Accounts Receivable
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Asset
Fixed Asset
Fixed Asset
Liability
Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Long Term Liability
Long Term Liability
Equity
Equity
Equity
Equity
Income
Income
Income
Income
Income
Cost Of Sales
Cost Of Sales
Cost Of Sales
Cost Of Sales
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
 Expense
Expense
Other Income
Other Income
Other Expense
Other Expense
Other Expense
Other Expense