ACCOUNT NUMBER ACCOUNT NAME HEADER/DETAIL ACCOUNT TYPE

1-1000 CURRENT ASETS HEADER ASSETS

1-1100 CASH & EQUIVALENT CASH HEADER ASSETS
1-1110 CASH IN BANK DETAIL BANK
1-1120 PETTY CASH DETAIL BANK
1-1200 RECEIVABLE HEADER ASSETS
1-1210 ACCOUNT RECEIVABLE DETAIL ACCOUNT RECEIVABLE
1-1220 ALLOWANCE FOR DOUBTFUL DEBT DETAIL ACCOUNT RECEIVABLE
1-1300 INVENTORY HEADER ASSETS
1-1310 MERCHANDISE INVENTORY DETAIL OTHER CURRENT ASSETS
1-1320 SUPPLIES DETAIL OTHER CURRENT ASSETS
1-1400 OTHER CURRENT ASSETS HEADER ASSETS
1-1410 PREPAID RENT DETAIL OTHER CURRENT ASSETS
1-1420 PREPAID INSURANCE DETAIL OTHER CURRENT ASSETS
1-1430 VAT INCOME DETAIL OTHER CURRENT ASSETS
1-2000 INVESTMENT HEADER ASSETS
1-2100 STOCK INVESTMENT DETAIL FIXED ASSETS
1-3000 FIXED ASSETS HEADER ASSETS
1-3100 LAND DETAIL FIXED ASSETS
1-3200 BUILDING NET HEADER ASSETS
1-3210 BUILDING AT COST DETAIL FIXED ASSETS
1-3220 BUILDING ACCUMULATED DEPR. HEADER FIXED ASSETS
1-3300 VEHICLE NET HEADER ASSETS
1-3301 VEHICLE AT COST DETAIL FIXED ASSETS
1-3302 VEHICLE ACCUMMULATED DEPR. DETAIL FIXED ASSETS
1-3400 EQUIPMENT NET HEADER ASSETS
1-3401 EQUIPMENT AT COST DETAIL FIXED ASSETS
1-3402 EQUIPMENT ACCUMULATED DEPR. DETAIL FIXED ASSETS
2-1100 CURRENT LIBILITIES HEADER LIABILITY
2-1110 CREDIT CARD DETAIL OTHER CURRENT LIABILITY
2-1210 ACCOUNTS PAYABLE DETAIL ACCOUNT PAYABLE
2-1211 ACCRUED EXPENSE DETAIL OTHER CURRENT LIABILITY
2-1212 INCOME TAX PAYABLE DETAIL OTHER CURRENT LIABILITY
2-1310 VAT OUTCOME DETAIL OTHER CURRENT LIABILITY
2-1320 VAT PAYABLE DETAIL OTHER CURRENT LIABILITY
2-2000 LONG TERM LIABILITIES HEADER LIABILITY
2-2100 BANK MANDIRI LOAN DETAIL LONG TERM LIABILITY
3-1000 EQUITY HEADER EQUITY
3-1100 COMMONT STOCK DETAIL EQUITY
3-8000 RETAINED EARNINGS DETAIL EQUITY
3-1300 INCOME SUMMARY DETAIL EQUITY
4-1000 REVENUES HEADER INCOME
4-1100 SALES OF MERCHANDISE DETAIL INCOME
4-2100 FREIGHT COLLECTED DETAIL INCOME
4-2200 LATE FEE COLLECTED DETAIL INCOME
4-2300 SALES DISCOUNT DETAIL INCOME
5-1000 COST OF GOODS SOLD HEADER COST OF SALES
5-1100 COST OF GOODS SOLD DETAIL COST OF SALES
5-2000 FREIGHT PAID DETAIL COST OF SALES
5-3000 PURCHASE DISCOUNT DETAIL COST OF SALES
6-000 OPERATING EXPENSES HEADER EXPENSES
6-1000 ADVERTISING EXPENSES DETAIL EXPENSES
6-1200 IN STORE PROMOTION EXPENSE DETAIL EXPENSES
6-1210 UTILITY EXPENSE DETAIL EXPENSES
6-1220 TELEPHONE EXPENSE DETAIL EXPENSES
6-2300 RENT EXPENSE DETAIL EXPENSES
6-2400 SUPPLIES EXPENSE DETAIL EXPENSES
6-2500 MAINTENANCE REPAIR EXPENSE DETAIL EXPENSES
6-2600 BAD DEBT EXPENSE DETAIL EXPENSES
6-2700 DEPRECIATAION EXPENSE DETAIL EXPENSES
6-2800 INSURANCE EXPENSE DETAIL EXPENSES
6-2900 LATE FEE EXPENSE DETAIL EXPENSES
6-3100 WAGES & SALARIES DETAIL EXPENSES
8-0000 OTHER REVENUE & GAINS HEADER OTHER INCOME
8-1000 INTEREST INCOME DETAIL OTHER INCOME
8-2000 DEVIDEN INCOME DETAIL OTHER INCOME
9-0000 OTHER EXPENSE & LOSSES HEADER OTHER EXPENSES
9-1000 INTEREST EXPENSE DETAIL OTHER EXPENSES
9-2000 BANK SERVICE CHARGE DETAIL OTHER EXPENSES
9-3000 GAIN/LOSS OF SALES VEHICLE DETAIL OTHER EXPENSES
9-4000 INCOME TAX EXPENSE DETAIL OTHER EXPENSES