Account Number Account Name Header Balance

10000 Assets H
11000 Current Assets H
11100 Cash In Bank Rp 40,500
11200 Petty Cash Rp 10,000
11300 Accounts Receivable Rp 85,800
11400 Allowance For Doubtful Debt Rp (12,800)
11500 Merchandise Inventory Rp 520,000
11600 Store Supplies Rp 9,000
11700 Prepaid Insurance Rp 17,500
11800 Prapaid Rent Rp 22,500
11900 Prepaid Tax
12000 Fixed Assets H
12100 Equipment at Cost Rp 22,800
12110 Equipment Accum Dep Rp (16,500)
20000 Liabilities H
21000 Current Liabilities H
21100 Accounts Payable Rp 69,300
21200 Expense Payable Rp 3,900
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome Rp 4,500
21600 PPN Income Rp 3,000
22000 Long Term Liabilities H
22100 Bank BCA Loan Rp 300,000
31000 Equity H
31100 Ruchdiana Capital Rp 326,950
31200 Ruchdiana, Drawing Rp (25,400)
41000 Income H
41100 Sales Rp 503,300
41200 Sales Return
41300 Sales Discount
41400 Freight Collected
51000 Cost of Sales H
51100 Cost of goods Sold Rp 329,400
51200 Freight Paid Rp 8,800
51300 Purchase Discount
61000 Operating Expense H
61100 Advertising Expense Rp 4,400
61200 Telephone&Electricity expense Rp 8,900
61300 Store Supplies Expense Rp 4,950
61400 Bad Debt Expense
61500 Depreciation Expense Rp 16,500
61600 Insurance Expense Rp 14,300
61700 Rent Expense Rp 23,300
61800 Wages & Salaries Rp 36,300
61900 Other Operating Expense Rp 9,300
81000 Other Income H
81100 Interest Revenue Rp 5,800
91000 Other Expense H
91100 Interest Expense Rp 8,800
91200 Bank Service Charge Rp 6,600
91300 Income Tax Expense Rp 1,500
 Account Type
Asset
Asset
Bank
Bank
Accounts Receivable
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Asset
Fixed Asset
Fixed Asset
Liability
Liability
Accounts Payable
other current Liability
other current Liability
other current Liability
other current Liability
other current Liability
Liability
long Term Liability
Equity
Equity
Equity
Income
Income
Income

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