NUMBER ACCOUNT

1-1010 Cash in Bank – BNI

1-1020 Petty Cash
1-1030 Accounts Receivable
1-1040 Allowance for doubtful account
1-1050 Merchandise Inventory
1-1060 Office Supplies
1-1070 Prepaid Insurance
1-1080 Prepaid Rent
Value Added Tax (VAT)
1-1090 Receivable
1-1091 VAT In
1-1092 Prepaid Income Tax Article 25
1-2010 Stock Investments
1-3010 Land
1-3020 Building
1-3021 Acc.Depreciation - Buildings
1-3030 Equipment
1-3031 Acc.Depreciation - Equipment
2-1010 Accounts Payable
2-1020 Expense Payable
2-1030 VAT Payable
2-1031 VAT Out
2-1032 Income Tax Article 21 Payable
2-1033 Income Tax Article 23 Payable
Income Tax Article 25/29
2-1034 Payable
2-2010 Bank BNI, Loan
3-1010 Stock Capital
3-1030 Retained Earning
3-1040 Income Summary
4-1010 Sales
4-1020 Sales Discount
4-1030 Sales Return and Allowances
5-1010 Cost of Goods Sold
6-1010 Utilities Expense
6-1020 Office Supplies Expense
6-1031 Bad Debts Expense
6-1040 Spoilage Expense
6-1051 Depreciation Expense
6-1060 Insurance Expense
6-1070 Rent Expense
6-1080 Wages and Salaries Expense
6-1090 Advertising Expense
6-2000 Other Operating Expense
8-1010 Interest Income
8-1020 Dividend Income
8-1030 Gain (loss) on Sale of Stocks
8-1040 Freight Collected
8-1050 Late Fees Collected
9-1010 Interest Expense
9-1020 Bank Service Charges
Income Tax Article 4(2)
9-1040 Expense
9-1045 Income Tax Expense
9-1050 Late Fees Expense