ACCOUNT NO ACCOUNT NAME ACCOUNT TYPE CURRENCY

1101 Kas Cash/Bank IDR

1101-001 Kas IDR Cash/Bank IDR
1101-002 Kas USD Cash/Bank USD
1101-003 Kas SGD Cash/Bank SGD
1102 Bank Cash/Bank IDR
1102-001 Mandiri IDR Cash/Bank IDR
1102-002 BCA IDR Cash/Bank IDR
1102-003 Danamon USD Cash/Bank USD
1102-005 Panin SGD Cash/Bank SGD
1103 Piutang Usaha Account Receivable IDR
1103-001 Piutang Usaha IDR Account Receivable IDR
1103-002 Piutang Usaha USD Account Receivable USD
1103-003 Piutang Usaha SGD Account Receivable SGD
1104 Uang Muka Pembelian Account Receivable IDR
1104-001 Uang Muka Pembelian IDR Account Receivable IDR
1104-002 Uang Muka Pembelian USD Account Receivable USD
1104-003 Uang Muka Pembelian SGD Account Receivable SGD
1105 Persediaan Barang Dagang Inventory
1105-001 Persediaan Bahan Bangunan Inventory
1105-002 Persediaan Perkakas Inventory
1105-003 Persediaan Elektronik Inventory
1105-004 Persediaan Furniture Inventory
1105-005 Persediaan Pesanan Inventory
1105-998 Persediaan Dalam Proses Inventory
1105-999 Barang Terkirim Inventory
1106 Biaya dibayar dimuka Other Current Asset
1106-001 Sewa dibayar dimuka Other Current Asset
1106-002 Asuransi dibayar dimuka Other Current Asset
1107 PPN Masukan Other Current Asset
1108 PPh 23 (Sales Tax) Other Current Asset
1109 Bea Masuk Other Current Asset
1110 Perlengkapan (Supplies) Other Current Asset
1111 Akun Silang Other Current Asset
1112 Transaksi Aktiva Tetap Other Current Asset
1113 PPN Lebih Bayar Other Current Asset
1201 Aktiva Tetap Fixed Asset
1201-001 Tanah Fixed Asset
1201-002 Bangunan Fixed Asset
1201-003 Peralatan Kantor Fixed Asset
1201-004 Peralatan Toko Fixed Asset
1201-005 Kendaraan Fixed Asset
1202 Akumulasi Penyustan Accumulated Depreciation
1202-001 Akum. Penys. Bangunan Accumulated Depreciation
1202-002 Akum. Penys. Peralatan Kantor Accumulated Depreciation
1202-003 Akum. Penys. Peralatan Toko Accumulated Depreciation
1202-004 Akum. Penys. Kendaraan Accumulated Depreciation
2101 Hutang Usaha Account Payable IDR
2101-001 Hutang Usaha IDR Account Payable IDR
2101-002 Hutang Usaha USD Account Payable USD
2101-003 Hutang Usaha SGD Account Payable SGD
2102 Uang Muka Penjualan Account Payable IDR
2102-001 Uang Muka Penjualan IDR Account Payable IDR
2102-002 Uang Muka Penjualan USD Account Payable USD
2102-003 Uang Muka Penjualan SGD Account Payable SGD
2103 PPN Keluaran Other Current Liabilities
2104 PPh 23 (Purchase Tax) Other Current Liabilities
2105 Hutang Biaya Other Current Liabilities
2105-001 Hutang Bunga Other Current Liabilities
2105-002 Hutang Gaji Other Current Liabilities
2106 Penerimaan Barang belum tertagih Other Current Liabilities
2107 PPN Kurang Bayar Other Current Liabilities
2201 Hutang Jangka Panjang Long Term Liabilities
3000 Modal Equity
3100 Deviden Equity
4101 Pendapatan Revenue
4101-001 Penjualan Bahan Bangunan Revenue
4101-002 Penjualan Perkakas Revenue
4101-003 Penjualan Electronik Revenue
4101-004 Penjualan Furnitur Revenue
4101-005 Penjualan Grup Revenue
4101-006 Pendapatan Jasa Revenue
4101-007 Penjualan Pesanan Revenue
4201 Retur Penjualan Revenue
4201-001 Retur Penjualan Bahan Bangunan Revenue
4201-002 Retur Penjualan Perkakas Revenue
4201-003 Retur Penjualan Electronik Revenue
4201-004 Retur Penjualan Furnitur Revenue
4201-005 Retur Penjualan Grup Revenue
4201-006 Retur Penjualan Pesanan Revenue
4202 Potongan Penjualan Revenue
5100 Harga Pokok Penjualan Cost Of Good Sold
5100-001 HPP Bahan Bangunan Cost Of Good Sold
5100-002 HPP Perkakas Cost Of Good Sold
5100-003 HPP Electronik Cost Of Good Sold
5100-004 HPP Furnitur Cost Of Good Sold
5100-005 HPP Pesanan Cost Of Good Sold
5200 Biaya Angkut Pembelian Cost Of Good Sold
5300 Potongan Pembelian Cost Of Good Sold
6100 Beban Penyusutan Expense
6100-001 Beban Penyusutan Bangunan Expense
6100-002 Beban Penyusutan Peralatan Kantor Expense
6100-003 Beban Penyusutan Peralatan Toko Expense
6100-004 Beban Penyusutan Kendaraan Expense
6200 Biaya Umum & Administrasi Expense
6200-001 Biaya Listrik, PAM & Telp Expense
6200-002 Biaya Gaji & Upah Expense
6200-003 Biaya Pemasaran Expense
6200-004 Biaya Umum & Adm Lainnya Expense
6200-005 Biaya Sewa Expense
6200-006 Biaya Asuransi Expense
6200-007 Beban Perlengkapan Expense
6200-008 Beban Komisi Penjualan Expense
7100 Pendapatan Lain-lain Other Income
7100-001 Pendapatan Bunga Bank Other Income
7100-002 Penjualan Aktiva Tetap Other Income
7100-003 Pendapatan Lain-lain Other Income
7200 Biaya Lain-lain Other Expense
7200-001 Biaya Administrasi Bank Other Expense
7200-002 Pajak Bunga Bank Other Expense
7200-003 Biaya Bunga Pinjaman Lainnya Other Expense
7200-004 Biaya Lain-lain Other Expense
7200-005 Selisih Barang Terkirim Other Expense
7500 Beban Pajak Penghasilan Other Expense
7300 Laba/Rugi Terealisasi Other Expense
7300-001 Laba/Rugi Terealisasi IDR Other Expense
7300-002 Laba/Rugi Terealisasi USD Other Expense
7300-003 Laba/Rugi Terealisasi SGD Other Expense
7400 Laba/Rugi Belum Terealisasi Other Expense
7400-001 Laba/Rugi Belum Terealisasi IDR Other Expense
7400-002 Laba/Rugi Belum Terealisasi USD Other Expense
7400-003 Laba/Rugi Belum Terealisasi SGD Other Expense
8100 Laba/Rugi Penghentian Aktiva Tetap Other Expense
8200 Laba/Rugi Revaluasi Aktiva Tetap Other Income
PARENT SALDO AWAL

1101 10,030,000
1101 1,000
1101 500

1102 120,000,000
1102 100,000,000
1102 5,000
1102 2,650

1103 72,500,000
1103 5,500
1103 5,350

1104
1104
1104

1105 169,609,500
1105 19,922,000
1105 82,419,000
1105 55,580,000
1105

1106 36,000,000
1106 50,000,000

1201 500,000,000
1201 900,000,000
1201 30,500,000
1201 35,500,000
1201 335,000,000

1202 60,000,000
1202 6,900,000
1202 7,000,000
1202 81,437,500

2101 62,800,000
2101 8,000
2101 11,500

2102
2102
2102

2105 50,000,000
2105 12,500,000
 650,000,000
1,000,000,000
500,000,000

4101 2,124,000,000
4101 59,595,500
4101 289,462,000
4101 803,120,000
4101
4101 12,500,000
4101

4201
4201
4201
4201
4201
4201

5100 1,901,000,000
5100 56,163,500
5100 283,262,000
5100 772,220,000
5100
170,000

6100 60,000,000
6100 6,900,000
6100 7,000,000
6100 81,437,500

6200 4,125,000
6200 42,500,000
6200
6200
6200
6200
6200
6200

7100 6,633,256
7100
7100 235,000

7200 335,000
7200
7200 1,700,000
7200 256,000
7200

7300
7300
7300

7400
7400
7400