Account Number Account Name Header Balance Account Type

1-0000 Asset H Asset

1-1110 Cash In Bank Bank
1-1120 Petty Cash Bank
1-1210 Account Receivable Accounts Receivable
1-1220 Installment Contr. Rec Accounts Receivable
1-1230 Allowances for Doubt. Debt Accounts Receivable
1-1310 Merchandise Inventory Other Current Asset
1-1320 Store Supplies Other Current Asset
1-1410 Prepaid Rent Other Current Asset
1-1420 Prepaid Insurance Other Current Asset
1-2100 Stock Invesment Fixed Asset
1-3100 Land Fixed Asset
1-3210 Building a Cost Fixed Asset
1-3220 Building Accum. Depr Fixed Asset
1-3301 Vehicle at Cost Fixed Asset
1-3302 Vehicle Accum. Depr Fixed Asset
1-3401 Equipment Fixed Asset
1-3402 Equipment Accum. Depr Fixed Asset
2-0000 Liability H Liability
2-1210 Account Payable Accounts Payable
2-1211 Accruad Expense Accounts Payable
2-1212 Income Tax Payable Accounts Payable
2-1213 PPN Payable Other Liability
2-1310 PPN Outcome Other Liability
2-1320 PPN Income Other Liability
2-2100 Bank BCA Loan Other Liability
3-0000 Equity H Equity
3-1100 Common Stock Equity
3-8000 Retairned Earning Equity
3-1300 Deferd gross Profit on .R Equity
3-1400 Income Summary Equity
4-0000 Income H Income
4-1100 Sales of Mechan Income
4-2100 Sales of Installment Income
4-2200 Freight Collected Income
4-2300 Late Fee Collected Income
4-2400 Sales Discount Income
5-0000 Cost Of Sales H Cost Of Sales
5-1100 Cost of goods Sold Cost Of Sales
5-1200 Cost of goods sold of Inst. Cost Of Sales
5-2000 Freight Paid Cost Of Sales
6-0000 Expense H Expense
6-1000 Advertising Expense Expense
6-1200 In store promotion exp. Expense
6-1210 Utility Expense Expense
6-1220 Telepon Expense Expense
6-2300 Rent Expense Expense
6-2400 Supplies Expense Expense
6-2500 Maintenance and Repair Exp. Expense
6-2600 Bad Debt Expense Expense
6-2700 Depreciation Expense Expense
6-2800 Insurance Expense Expense
6-2900 Late Fee Expense Expense
6-3100 Wages & Salaries Expense
8-0000 Other Income H Other Income
8-1000 Interest Income Other Income
9-0000 Other Expense H Other Expense
9-1000 Interest Expense Other Expense
9-2000 Bank Service Charge Other Expense
9-3000 Income Tax Expense Other Expense
9-4000 Gain/loss sales vehicle Other Expense