Account Number Account Name Header BALANCE Account Type1.0000 ASSET Header ASSET1.1000 CURRENT ASSET Header ASSET1.1110 Cash In Bank Bank1.1120 Petty Cash Bank1.1210 Account Receivable Accounts Receivable1.1220 Allowance for Doubtful Debt Other Current Asset1.1310 Merchandise Inventory Other Current Asset1.1320 Supplies Other Current Asset1.1410 Prepaid Rent Other Current Asset1.1420 Prepaid Insurace Other Current Asset1.1430 PPN Income Other Current Asset1.2100 Stock Investment Other Current Asset1.3000 FIXED ASSETS Header ASSET1.3100 Land Fixed Asset1.3210 Building at Cost Fixed Asset1.3220 Building Accumulated Depr Fixed Asset1.3301 Vehicle at Cost Fixed Asset1.3302 Vehicle Accumulated Depr Fixed Asset1.3401 Equipment Fixed Asset1.3402 Equipment Accumulated Depr Fixed Asset2.0000 LIABILITIES Header LIABILITY2.1000 CURRENT LIABILITIES Header LIABILITY2.1110 Credit Card Accounts Payable2.1210 Account Payable Accounts Payable2.1211 Accrued Expense Other Current Liability2.1212 Income Tax Payable Other Current Liability2.1213 PPN Payable Other Current Liability2.1310 PPN Outcome Other Current Liability2.2000 LONG TERM LIABILITY Header LIABILITY2.2100 Bank Mandiri Loan Long Term Liability3.0000 EQUITY Header EQUITY3.1100 Commont Stock Equity3.1200 Retained Earning Equity3.1300 Income Summary Equity4.0000 INCOME Header INCOME4.1100 Sales of Merchandise Income4.2100 Freight Collected Income4.2200 Late Fee Collected Income4.2300 Sales Discount Income5.0000 Cost of Goods Sold Header COST OF SALES5.1100 Cost of Goods Sold Cost of sales5.2000 Freight Paid Cost of sales5.3000 Purchase Discount Cost of sales6.0000 OPERATING EXPENSE Header EXPENSE6.1100 Advertising Expense Expense6.1200 In Store Promotion Expense Expense6.1210 Utiliy Expense Expense6.1220 Telephone Expense Expense6.2300 Rent Expense Expense6.2400 Supplies Expense Expense6.2500 Maintenance and repair expense Expense6.2600 Bad Debt Expense Expense6.2700 Depreciation Expense Expense6.2800 Insurance Expense Expense6.2900 Late Fee Expense Expense6.3100 Wages & Salaries Expense8.0000 OTHER REVENUES AND GAINS Header OTHER INCOME8.1000 Interest Income Other Income8.2000 Deviden Income Other Income9.0000 OTHER EXPENSE AND LOSSES Header OTHER EXPENSE9.1000 Interest Expense Other Expense9.2000 Bank Service Charge Other Expense9.3000 Income Tax Expense Other Expense9.4000 Gain/Loss Sales Vehicle Other Expense