Account No.

Account Name Opening Balance Account Type Parent Account

1000 Cash & Bank Cash & Bank
1010 Kas 1,000,000 Cash & Bank 1000
1020 Bank 2,000,000 Cash & Bank 1000
1100 Account Receivable Account Receivable
1110 Advance Purchase Account Receivable
1200 Inventory Inventory
1200.100 Inventory Raw Material Inventory 1200
1200.101 Inventory Subsidiary Material Inventory 1200
1200.102 Inventory WIP Material Inventory 1200
1200.103 Inventory Finished Good Inventory 1200
1200.104 Inventory Other Material Inventory 1200
1201 Goods In Transit Inventory
1202 WIP Inventory Inventory
1300 Supplies Other Current Asset
1400 Prepaid Rent Other Current Asset
1500 VAT IN Other Current Asset
1510 PPn Lebih Bayar Other Current Asset
1700 Fixed Asset Fixed Asset
1710 Building Fixed Asset 1700
1720 Vehicle Fixed Asset 1700
1800 Accumulated Depreciation Accumulated Depreciation
1810 Accumulated Depreciation of Building Accumulated Depreciation 1800
1820 Accumulated Depreciation of Vehicle Accumulated Depreciation 1800
2000 Account Payable Account Payable
2100 Advance Sales Account Payable
2200 VAT OUT Other Current Liability
2210 PPn Kurang Bayar Other Current Liability
2300 Unbilled Goods Other Current Liability
2400 Long Term Liabilities Long Term Liability
3000 Equity Equity
4100 Sales Revenue
4100.100 Sales Raw Material Revenue 4100
4100.101 Sales Subsidiary Material Revenue 4100
4100.102 Sales WIP Material Revenue 4100
4100.103 Sales Finished Good Revenue 4100
4100.104 Sales Other Material Revenue 4100
4200 Sales Return Revenue
4200.100 Sales Return Raw Material Revenue 4200
4200.101 Sales Return Subsidiary Material Revenue 4200
4200.102 Sales Return WIP Material Revenue 4200
4200.103 Sales Return Finished Good Revenue 4200
4200.104 Sales Return Other Material Revenue 4200
4300 Sales Discount Revenue
4300.100 Sales Discount Raw Material Revenue 4300
4300.101 Sales Discount Subsidiary Material Revenue 4300
4300.102 Sales Discount WIP Material Revenue 4300
4300.103 Sales Discount Finished Good Revenue 4300
4300.104 Sales Discount Other Material Revenue 4300
4301 Sales Discount Invoice Revenue
5000 Cost of Good Sold Cost of Good Sold
5000.100 Cost of Good Sold Raw Material Cost of Good Sold 5000
5000.101 Cost of Good Sold Subsidiary Material Cost of Good Sold 5000
5000.102 Cost of Good Sold WIP Material Cost of Good Sold 5000
5000.103 Cost of Good Sold Finished Good Cost of Good Sold 5000
5000.104 Cost of Good Sold Other Material Cost of Good Sold 5000
5100 Difference Unbilled Cost of Good Sold
5200 Variance Cost of Good Sold
6000 General and Administration Expense Expense
6100 Wages Expense Expense 6000
6200 Electricity and Water Expense Expense 6000
6300 Salary Expense Expense 6000
6600 Depreciation Expense Expense 6000
6601 Depreciation Expense of Building Expense 6600
6602 Depreciation Expense of Vehicle Expense 6600
6700 Rent Expense Expense
7100 Non Operational Revenue Other Income
7101 Interest Revenue Other Income 7100
7199 Other Revenue Other Income 7100
7200 Non Operational Expense Other Expense
7201 Interest Loan Expense Other Expense 7200
7202 Adm Bank Expense Other Expense 7200
7299 Other Expense Other Expense 7200
8100 Realized gain or loss Expense
8200 Unrealized gain or loss Expense