ACCOUNT NUMBER ACCOUNT NAME HEADER BALANCE

10000 ASSET H
11000 CURRENT ASSETS H
11110 Cash In Bank
11120 Petty Cash
11210 Accounts Receivable
11220 Allowance for Doubtful Debt
11310 Merchandise Inventory
11320 Office Supplies
11410 Prepaid Rent
11420 Prepaid Insurance
11430 PPn Income
12000 INVESTMENT H
12100 Stock Investments
13000 FIXED ASSETS H
13100 Land
13210 Building at Cost
13220 Building Accumulated Depr
13301 Vehicle at Cost
13302 Vehicle Accumulated Depr
13401 Equiptment at Cost
13402 Equiptment Accumulated Depr
20000 LIABILITIES H
21000 CURRENT LIABILITIES H
21110 Credit Card
21210 Accounts Payable
21211 Accruad Expenses
21212 Income Tax Payable
21213 PPn Payable
21310 PPn Outcome
22000 LONG TERM LIABILITIES H
22100 Bank BCA
30000 EQUITY H
31000 EQUITY H
31100 Common Stock
31200 Retained Earning
31300 Income Summary
40000 REVENUES H
41000 REVENUES H
41100 Sales of Merchandise
42100 Freight Collected
42200 Late Fee Collected
42300 Sales Discount
42400 Sales Return
50000 COST OF GOOD SOLD H
51000 COST OF GOOD SOLD H
51100 Cost of Good Sold
52000 Freight Paid
53000 Purchase Discount
60000 OPERATING EXPENSE H
61000 OPERATING EXPENSE H
61100 Advertising Expenses
61200 In Store Promotion Expense
62100 Utility expense
62200 Telepone Expense
62300 Rent Expense
62400 Supplies Expense
62500 Maintenance and Repair Expense
62600 Bad Dept Expense
62700 Depreciation Expense
62800 Insurance Expense
62900 Latee fees expense
63100 Wages & Salaries Expense
80000 OTHER INCOME H
81000 Interest Income
82000 Devident Income
90000 OTHER EXPENSE H
91000 OTHER EXPENSE AND LOSSES
91000 Interest Expense
92000 Bank Service Charge
93000 Income Tax Expense
94000 Gain/Loss Sales Vehicle
 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
Other Asset
Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Liability
Liability
Credit Card
Accounts Payable
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Long Term Liability
Long Term Liability
Equity
Equity
Equity
Equity
Equity
Revenues
Revenues
Income
Income
Income
Income
Income
Cost Of Sales
Cost Of Sales
Cost Of Sales
Cost Of Sales
Cost Of Sales
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Other Income
Other Income
Other Income
Other Expense
Other Expense
Other Expense
Other Expense
Other Expense
Other Expense