ACCOUNT No ACCOUNT NAME ACCOUNT TYPE Currency PARENT Acc

1101 Cash Cash/Bank IDR

1101.001 Cash IDR Cash/Bank IDR 1101
1101.002 Cash USD Cash/Bank USD 1101
1101.201 Petty Cash IDR Cash/Bank IDR 1101
1101.202 Petty Cash USD Cash/Bank USD 1101
1102 Bank Cash/Bank IDR
1102.001 Mandiri IDR Cash/Bank IDR 1102
1102.002 BCA IDR Cash/Bank IDR 1102
1102.003 Mandiri USD Cash/Bank USD 1102
1102.004 BCA USD Cash/Bank USD 1102
1103 Account Receivable Accounts Receivable IDR
1103.001 Accounts Receivable IDR Accounts Receivable IDR
1103.002 Accounts Receivable USD Accounts Receivable USD
1104 Advance Purchase Accounts Receivable IDR
1104.001 Advance Purchase IDR Accounts Receivable IDR 1104
1104.002 Advance Purchase USD Accounts Receivable USD 1104
1105 Merchandise of Inventory Inventory
1105.001 Inventory – Rice Cooker Inventory 1105
1105.002 Inventory – Refrigerator Inventory 1105
1105.003 Inventory – Kompor Inventory 1105
1105.004 Inventory – Microwave Inventory 1105
1106 Prepayment Other Current Asset
1106.001 Prepaid Rent Other Current Asset 1106
1106.002 Prepaid Insurance Other Current Asset 1106
1107 Prepaid Tax Other Current Asset
1107.001 Purchase Tax (VAT Inv In) Other Current Asset 1107
1201 Historical Fixed Asset Value Fixed Asset
1201.001 Land Fixed Asset 1201
1201.002 Building Fixed Asset 1201
1201.003 Office Equipment Fixed Asset 1201
1201.004 Store Equipment Fixed Asset 1201
1201.005 Vehicle Fixed Asset 1201
1202 Accumulated Depreciation Accumulated Depreciation
1202.001 Accumulated Depr. Of Building Accumulated Depreciation 1202
1202.002 Accumulated Depr. Of Office Equipment Accumulated Depreciation 1202
1202.003 Accumulated Depr. Of Store Equipment Accumulated Depreciation 1202
1202.004 Accumulated Depr. Of Vehicle Accumulated Depreciation 1202
2101 Account Payable Account Payable IDR
2101.001 Account Payable IDR Account Payable IDR
2101.002 Account Payable USD Account Payable USD
2102 Advance Sales Account Payable IDR
2102.001 Advance Sales IDR Account Payable IDR 2102
2102.002 Advance Sales USD Account Payable USD 2102
2103 Tax Payable Other Current Liabilities
2103.001 Sales Tax (VAT Inv Out) Other Current Liabilities 2103
2104 Accrued Payable Other Current Liabilities
2104.001 Interest Payable Other Current Liabilities 2104
2104.002 Salaries Payable Other Current Liabilities 2104
2105.000 Unbilled Receive Inventory from Vendor Other Current Liabilities
2201.000 Bank BCA Loan [Mortgage] Long Term Liabilities
3200.000 Common Stock Equity
3300.000 Premium – Common Stock Equity
3400.000 Retained Earning Equity
4101 Sales Revenue
4101.001 Sales Rice Cooker Revenue 4101
4101.002 Sales Refrigerator Revenue 4101
4101.003 Sales Kompor Revenue 4101
 4101.004 Sales Microwave Revenue 4101
4201 Sales Return Revenue
4201.001 Sales Return Rice Cooker Revenue 4201
4201.002 Sales Return Refrigerator Revenue 4201
4201.003 Sales Return Kompor Revenue 4201
4201.004 Sales Return Microwave Revenue 4201
4202 Sales Discount Revenue
4202.001 Invoice Sales Discount Revenue 4202
4202.002 Item Sales Discount Rice Cooker Revenue 4202
4202.003 Item Sales Discount Refrigerator Revenue 4202
4202.004 Item Sales Discount Kompor Revenue 4202
4202.005 Item Sales Discount Microwave Revenue 4202
5100 Cost of Good Sold Cost of Good Sold
5100.001 Cost of Good Sold Rice Cooker Cost of Good Sold 5100
5100.002 Cost of Good Sold Refrigerator Cost of Good Sold 5100
5100.003 Cost of Good Sold Kompor Cost of Good Sold 5100
5100.004 Cost of Good Sold Microwave Cost of Good Sold 5100
6100 Depreciation Expense Expense
6100.001 Depreciation Expense of Building Expense 6100
6100.002 Depreciation Expense of Office Equipment Expense 6100
6100.003 Depreciation Expense of Store Equipment Expense 6100
6100.004 Depreciation Expense of Vehicle Expense 6100
6201 Freight In Expense
6202 Rent Expense Expense
6203 Insurance Expense Expense
7100 Interest Income Other Income
7200 Realize Gain/Loss Other Expense
7300 Unrealized Gain/loss Other Expense
7400 Bank Charge Other Expense
3100 Opening Balance Equity Equity