PT SARAZ AGEN SPAREPART PC

CHART OF ACCOUNT

Account No Account Name Header Account Type

1-0000 ASSETS H ASSET
1-1000 CURRENT ASSETS H ASSET
1-1101 Cash on hand Bank
1-1102 Bank BCA Bank
1-1201 Account Receivable Account Receivable
1-1202 Allowance for doubtful debt Account Receivable
1-1300 Inventory Other Current Assets
1-1400 Supplies Other Current Assets
1-1500 Prepaid Rent Building Other Current Assets
1-1600 Vat In Other Current Assets
1-2000 FIXED ASSETS H ASSET
1-2100 Land Fixed Asset
1-2200 Building Fixed Asset
1-2201 Building Accum Depr Fixed Asset
1-2300 Equipment Fixed Asset
1-2301 Equipment Accum Depr Fixed Asset
2-0000 LIABILITIES H LIABILITY
2-1000 CURRENT LIABILITIES H LIABILITY
2-1001 Account Payable Account Payable
2-1200 Vat Out Other Current Liability
2-1300 Tax Article 21 Payable Other Current Liability
2-2000 LONG TERM LIABILITIES LONG TERM LIABILITY
2-2200 Bank Loan Long Term Liability
3-0000 EQUITY H EQUITY
3-1000 Capital Stock Equity
3-2000 Retained Earnings Equity
3-3000 Dividen Equity
4-0000 SALES H Income
4-1000 Sales Income
4-2000 Sales Return Income
4-3000 Sales Discount Income
5-0000 COST OF GOOD SOLD H COST OF SALES
5-1000 Cost Of Good Sold Cost Of Sales
5-2000 Purchase Return Cost Of Sales
5-3000 Purchase Discount Cost Of Sales
6-0000 EXPENSE H EXPENSE
6-1000 Wages and salaries Expense Expense
6-2000 Telephone Expense Expense
6-3000 Electricity Expense Expense
6-4000 Building Depreciation Expense Expense
6-5000 Equipment Depreciation Expense Expense
6-6000 Rent Expense Expense
8-0000 OTHER INCOME H OTHER INCOME
8-1000 Interest Income Other Income
8-2000 Freight Collected Other Income
8-3000 Late Fees Collected Other Income
9-0000 OTHER EXPENSE H OTHER EXPENSE
9-1000 Bank Service Charge Other Expense
9-2000 Interest Expense Other Expense
 PT SARAZ AGEN SPAREPART PC
BALANCE SHEET

Account Account Name Debit (Rp) Credit (Rp)

Number
1-1101 Cash on hand Rp 10,000,000
1-1102 Bank BCA Rp 490,000,000
1-1201 Account Receivable Rp 421,157,000
1-1202 Allowance for doubtful debt Rp 30,000,000
1-1300 Inventory Rp 1,000,000,000
1-1400 Supplies Rp 9,000,000
1-1500 Prepaid Rent Building Rp 35,000,000
1-1600 Vat In
1-2100 Land Rp 1,500,000,000
1-2200 Building Rp 900,000,000
1-2201 Building Accum Depr Rp 45,000,000
1-2300 Equipment Rp 48,000,000
1-2301 Equipment Accum Depr Rp 12,000,000
2-1001 Account Payable
2-1200 Vat Out
2-1300 Tax Article 21 Payable Rp 10,000,000
2-2200 Bank Loan
3-1000 Capital Stock Rp 2,900,000,000
3-2000 Retained Earnings Rp 1,000,000,000
3-3000 Dividen Rp 350,000,000
4-1000 Sales Rp 1,800,000,000
4-2000 Sales Return Rp 35,000,000
4-3000 Sales Discount Rp 25,000,000
5-1000 Cost Of Good Sold Rp 940,000,000
5-2000 Purchase Return
5-3000 Purchase Discount Rp 12,000,000
6-1000 Wages and salaries Expense Rp 25,000,000
6-2000 Telephone Expense Rp 5,000,000
6-3000 Electricity Expense Rp 12,000,000
6-4000 Building Depreciation Expense Rp 22,500,000
6-5000 Equipment Depreciation Expense Rp 6,000,000
6-6000 Rent Expense
8-1000 Interest Income Rp 35,000,000
8-2000 Freight Collected
8-3000 Late Fees Collected
9-1000 Bank Service Charge Rp 3,000,000
9-2000 Interest Expense Rp 7,343,000
TOTAL Rp 5,844,000,000 Rp 5,844,000,000