Account Number Account Name Header Account Type

10000 Assets H Asset

11100 Cash in Bank Bank

11200 Petty Cash Bank

11300 Accounts Receivable Accounts Receivable

11400 Allowance for Doubtful Debt Accounts Receivable

11500 Merchandise Inventory Other Current Asset

11600 Store Supplies Other Current Asset

11700 Prepaid Insurance Other Current Asset

11800 Prepaid Rent Other Current Asset

11900 Prepaid Tax Other Current Asset

12000 Equipment at Cost Fixed Asset

12100 Equipment Accum Dep Fixed Asset

20000 Liabilities H Liability

21100 Accounts Payable Accounts Payable

21200 Expense Payable Other Current Liability

21300 Income Tax Payable Other Current Liability

21400 PPN Payable Other Current Liability

21500 PPN Outcome Other Current Liability

21600 PPN Income Other Current Liability

22100 Bank Mandiri Loan Long Term Liability

30000 Equity H Equity

30800 Retained Earnings Equity

30900 Current Year Earnings Equity

30999 Historical Balancing Equity

31100 Gafar, Capital Equity

31200 Gafar, Drawing Equity

40000 Income H Income

41100 Sales Income

41200 Sales Retur Income

41300 Sales Discount Income

41400 Freight Collected Income

50000 Cost Of Sales H Cost of Sales

51100 Cost of goods Sold Cost of Sales

51200 Freight Paid Cost of Sales

51300 Purchase Discount Cost of Sales

60000 Expenses H Expense

61000 Advertising Expenses Expense

61100 Telephone & Electricity expens Expense

61200 Store Supplies Expenses Expense

61300 Bad Debt Expense Expense

61400 Depreciation Expense Expense

61500 Insurance Expense Expense

61600 Rent Expense Expense

61700 Wages & Salaries Expense

61800 Other Operating Expense Expense

80000 Other Income H Other Income

81100 Interest Revenue Other Income

90000 Other Expenses H Other Expense

91100 Interest Expense Other Expense

91200 Bank Service Charge Other Expense

91300 Income Tax Expense Other Expense