10000 ASSET H
11000 CURRENT ASSET H
11101 CASH IN BANK
11102 CASH ON HAND
11103 PETTY CASH
11201 ACCOUNTS RECEIVABLE
11202 ALLOWANCE FOR DOUBTFUL DEBT
11203 EMPLOYEE RECEIVABLE (PIUTANG KARYAWAN)
11301 FACTORY SUPPLIES
11302 OFFICE SUPPLIES
11401 RAW MATERIAL INVENTORY (PERSEDIAAN BB)
11402 INDIRECT MATERIAL INVENTORY (PERSEDIAAN BAHAN PEMBANTU)
11403 WORK IN PROCESS INVENTORY (PERSEDIAAN BDP)
11404 FINISHED GOODS INVENTORY (PERSEDIAAN BARANG JADI)
11500 PREPAID INSURANCE
11600 VAT IN
12000 FIXED ASSET H
12100 LAND
12200 BUILDING
12201 ACCUM.DEPR.BUILDING
12300 MACHINE
12301 ACCUM.DEPR.MACHINE
12400 VEHICLE
12401 ACCUM.DEPR.VEHICLE
20000 LIABILITY H
21000 CURRENT LIABILITY H
21100 ACCOUNTS PAYABLE
21200 WAGES AND SALARIES PAYABLE
21300 ELECTR, TELP, & WATER PAYABLE
21400 VAT OUT
21500 VAT PAYABLE
30000 EQUITY H
31100 MR PUTRA'S CAPITAL
31200 MR PUTRA'S DRAWING
40000 REVENUE H
41000 SALES
42000 FREIGHT COLLECTED
43000 SALES RETURN
44000 SALES DISCOUNT
50000 COST OF GOOD SOLD H
51000 COST OF GOOD SOLD
52000 PURCHASE DISCOUNT
53000 FREIGHT PAID
54000 WIP-OVERHEAD COST (BDP-BOP)
55000 WIP-DIRECT LABOR COST (BDP-BTK)
56000 WIP-RAW MATERIAL COST (BDP-BBB)
57000 BOP DIFFERENTS
60000 EXPENSES H
61100 OFFICE SUPPLIES EXPENSE
61200 INSURANCE EXPENSE
61300 WAGES & SALARIES EXPENSE
61400 ELECT.TELP, & WATER EXPENSE
61500 MAINTENANCE EXPENSE
61600 BAD DEBT EXPENSE
61700 OTHER EXPENSE
80000 OTHER REVENUE H
81000 INTEREST REVENUE
90000 OTHER EXPENSE H
91000 BANK CHARGE
