Account No Parent Account Name Account Type Currency

1101 Cash Cash & bank IDR

1101-001 1101 Cash Store cashier Cash & bank IDR
1101-002 1101 Cash Rupiah Cash & bank IDR
1101-003 1101 Cash USDollar Cash & bank USD
1101-004 1101 Cash SinDollar Cash & bank SGD
1101-005 Cash Transfer (Pos Silang) Cash & bank IDR
1102 Bank Cash & bank IDR
1102-001 1102 BALI USDollar Cash & bank USD
1102-002 1102 Mandiri Rupiah Cash & bank IDR
1102-003 1102 BCA Rupiah Cash & bank IDR
1102-004 1102 Lippo Bank Sin Dollar Cash & bank SGD
1102-005 1102 Master Card Cash & bank IDR
1102-006 1102 VISA Card Cash & bank IDR
1102-007 1102 Debit BCA Cash & bank IDR
1102-008 1102 Bank Transfer (Pos Silang) IDR Cash & bank IDR
1103 Account Receivable Account Receivable IDR
1103-001 1103 Account Receivable IDR Account Receivable IDR
1103-002 1103 Account Receivable USD Account Receivable USD
1103-003 1103 Account Receivable SGD Account Receivable SGD
1104 Advance Purchase Account Receivable IDR
1104-001 1104 Advance Purchase IDR Account Receivable IDR
1104-002 1104 Advance Purchase USD Account Receivable USD
1104-003 1104 Advance Purchase SGD Account Receivable SGD
1105 Merchandise of Inventory Inventory
1105-001 1105 Inventory - Material Bangunan & Furniture Inventory
1105-002 1105 Inventory - Perkakas Inventory
1105-003 1105 Inventory - Elektronik Inventory
1105-004 1105 Inventory - Finished Good Furniture Inventory
1105-005 1105 Inventory - Pesanan Inventory
1105-006 1105 Work In Process - Manufacture Inventory
1105-007 1105 Work In Process - Job Costing Inventory
1105-008 1105 Good In Transit Inventory
1105-009 1105 Work In Process - Furniture Inventory
1106 Suplies Inventory Other Current Asset
1106-001 1106 Office Supplies Other Current Asset
1106-002 1106 Store Supplies Other Current Asset
1107 Prepayment Other Current Asset
1107-001 1107 Prepaid Rent Other Current Asset
1107-002 1107 Prepaid Insurance Other Current Asset
1107-003 1107 Project In Process Other Current Asset
1107-004 1107 PPN Lebih bayar Other Current Asset
1107-005 1107 Fixed Assets Transaction Other Current Asset
1108 Prepaid Tax Other Current Asset
1108-001 1108 Purchase Tax (VAT IN) Other Current Asset
1108-002 1108 Prepaid Tax 25 Other Current Asset
1108-003 1108 Prepaid Fiscal Tax Other Current Asset
1201 Fixed Assets Fixed Asset
1201-001 1201 Land Fixed Asset
1201-002 1201 Building Fixed Asset
1201-003 1201 Office Equipment Fixed Asset
1201-004 1201 Store Equipment Fixed Asset
1201-005 1201 Vehicle Fixed Asset
1202 Accumulated Depreciation Accumulated Depreciation
1202-001 1202 Accum Deprec Building Accumulated Depreciation
1202-002 1202 Accum Deprec Office Equipment Accumulated Depreciation
1202-003 1202 Accum Deprec Store Equipment Accumulated Depreciation
1202-004 1202 Accum Deprec Vehicle Accumulated Depreciation
1301 Intangible Assets Fixed Asset
1301-001 1301 Trade Mark Fixed Asset
1301-002 1301 Copy Right Fixed Asset
1301-003 1301 Goodwiil Fixed Asset
2101 Account Payable Account Payable IDR
2101-001 2101 Account Payable IDR Account Payable IDR
2101-002 2101 Account Payable USD Account Payable USD
2101-003 2101 Account Payable SGD Account Payable SGD
2102 Advance Sales Account Payable IDR
2102-001 2102 Advance Sales IDR Account Payable IDR
2102-002 2102 Advance Sales USD Account Payable USD
2102-003 2102 Advance Sales SGD Account Payable SGD
2103 Tax Payable Other Current Liability
2103-001 2103 Sales Tax [VAT OUT] Other Current Liability
2103-002 2103 Exclusive Tax (PPnBM) Other Current Liability
2103-003 2103 Tax Payable 21 Other Current Liability
2103-004 2103 Tax Payable 22 Other Current Liability
2103-005 2103 Tax Payable 29 Other Current Liability
2103-999 2103 Other Tax Payable Other Current Liability
2104 Accrued Payable Other Current Liability
2104-001 2104 Interest Payable Other Current Liability
2104-002 2104 Salaries Payable Other Current Liability
2105 Unbilled Receive Inventory from Vend Other Current Liability
2106 Devidend Payable Other Current Liability
2199 Others Current Liability Other Current Liability
2201 Long Term Liability Long Term Liability
2201-001 2201 Bank "ABC" Loan [Mortgage] Long Term Liability
2201-002 2201 Leasing Payable Long Term Liability
3000 Opening Balance Equity Equity
3100 Common Stock Equity
3200 Premium - Common Stock Equity
3300 Retained Earning Equity
3400 Deviden Equity
4101 Sales Revenue
4101-001 4101 Sales Material Bahan Bangunan & Furniture Revenue
4101-002 4101 Sales Perkakas Revenue
4101-003 4101 Sales Electronik Revenue
4101-004 4101 Sales Finished Good Furnitur Revenue
4101-005 4101 Sales Grup Revenue
4101-006 4101 Sales Pesanan Revenue
4102 SERVICE REVENUE Revenue
4102-001 4102 Jasa Pengecatan Revenue
4102-002 4102 Jasa Arsitek Revenue
4102-003 4102 Jasa Pemasangan Revenue
4102-004 4102 Jasa Perbaikan Revenue
4102-005 4102 Jasa Tukang Revenue
4103 Item Sales Discount Revenue
Item Sales Discount Material Bahan Bangunan &
4103-001 4103 Furniture Revenue
4103-002 4103 Item Sales Discount Perkakas Revenue
4103-003 4103 Item Sales Discount Electronik Revenue
4103-004 4103 Item Sales Discount Finished Good Furnitur Revenue
4103-005 4103 Item Sales Discount Grup Revenue
4103-006 4103 Item Sales Discount Pesanan Revenue
4103-007 4103 Item Sales Discount Service Revenue
4104 Invoice Sales Discount Revenue
4104-001 4104 Invoice Sales Discount IDR Revenue
4104-002 4104 Invoice Sales Discount USD Revenue
4104-003 4104 Invoice Sales Discount SGD Revenue
4105 Sales Return Revenue

4105-001 4105 Sales Return Material Bahan Bangunan & Furniture Revenue
4105-002 4105 Sales Return Perkakas Revenue
4105-003 4105 Sales Return Electronik Revenue
4105-004 4105 Sales Return Finished Good Furnitur Revenue
4105-005 4105 Sales Return Grup Revenue
4105-006 4105 Sales Return Pesanan Revenue
4105-007 4105 Sales Retur Service Revenue
4200 OTHER MAIN REVENUE Revenue
4200-001 4200 Customer Receipts Term Discount Revenue
4200-002 4200 Freight Charge to Customer Income Revenue
4200-003 4200 Late Charge Income to Customer Revenue
4200-004 4200 Sales Supplies Revenue
4200-999 4200 Other Sales & Service Revenue
5100 Cost of Sales Cost of Good Sold

5100-001 5100 Cost of Sales Material Bahan Bangunan & Furniture Cost of Good Sold
5100-002 5100 Cost of Sales Perkakas Cost of Good Sold
5100-003 5100 Cost of Sales Electronik Cost of Good Sold
5100-004 5100 Cost of Sales Finished Good Furnitur Cost of Good Sold
5100-005 5100 Cost of Sales Pesanan Cost of Good Sold
5100-006 5100 Cost of Sales Proyek Cost of Good Sold
5100-007 5100 Variance of Manufacture Cost of Good Sold
5200 Freight In & Exclusive Tax Cost of Good Sold
5200-001 5200 Freight In Cost of Good Sold
5200-002 5200 Exclusive Tax (PPnBM) Cost of Good Sold
5200-003 5200 Vendor Payments Term Discount Cost of Good Sold
6100 Sales Expense Expense
6100-001 6100 Salary Sales Expense Expense
6100-002 6100 Insurance Sales Expense Expense
6100-003 6100 Suplies Sales Expense Expense
6100-004 6100 Rent Sales Expense Expense
6100-005 6100 Advertising Sales Expense Expense
6100-006 6100 Entertaintment Expense Expense
6100-007 6100 Sales Commission Expense Expense
6100-008 6100 Transportation Sales Expense Expense
6100-009 6100 Meal & Healty Sales Expense Expense
6100-010 6100 Repair & Maintenance Sales Expense Expense
6100-011 6100 Tol, Parking & Oil Sales Expense Expense
6100-012 6100 Negotiation Sales Expense Expense
6100-999 6100 Miscellaneous Sales Expense Expense
6200 General & Adm Expense Expense
6200-001 6200 Salary G/A Expense Expense
6200-002 6200 Insurance G/A Expense Expense
6200-003 6200 Rent G/A Expense Expense
6200-004 6200 Suplies G/A Expense Expense
6200-005 6200 Transportation General Expense Expense
6200-006 6200 Transportation Adm Expense Expense
6200-007 6200 Meal & Healty G/A Expense Expense
6200-008 6200 Stationary G/A Expense Expense
6200-009 6200 Tol, Parking & Oil G/A Expense Expense
6200-010 6200 Repair & Maintenance G/A Expense Expense
6200-011 6200 News Paper, Tabloid & Magazine Exp Expense
6200-012 6200 Professional Fee Expense Expense
6200-013 6200 Bad Debt Expense - AR Expense
6200-014 6200 PBB (Fiscal Land & Building) Expense
6200-015 6200 Charge & Late Fiscal (Sanksi & Denda Expense
6200-016 6200 Interest Income Tax Art 23 Expense
6200-017 6200 Donation & Zakat Expense
6200-999 6200 Miscellaneous General/Adm Expense Expense
6300 Utility Expense Expense
6300-001 6300 Electric & Lighting Expense Expense
6300-002 6300 Phone, Fax Expense Expense
6300-003 6300 Internet Expense Expense
6300-004 6300 Water PAM Expense Expense
6400 Depreciation Expense Expense
6400-001 6400 Depreciation Expense of Building Expense
6400-002 6400 Depreciation Expense of Office Equipment Expense
6400-003 6400 Depreciation Expense of Store Equipment Expense
6400-004 6400 Depreciation Expense of Vehicle Expense
6400-005 6400 Amortization of Trade Mark Expense
6400-006 6400 Amortization of Copy Right Expense
6400-007 6400 Amortization of Goodwill Expense
6500 Annual Expense Expense
6500-001 6500 Benefit of .... (THR) Expense
6500-002 6500 Bonuses Expense
7100 Realize Gain (Loss) Foreign Exc Other Expense
7100-001 7100 Realize Gain (Loss) IDR Other Expense
7100-002 7100 Realize Gain (Loss) USD Other Expense
7100-003 7100 Realize Gain (Loss) SGD Other Expense
7200 Unrealize Gain (Loss) Foreign E Other Expense
7200-001 7200 Unrealize Gain (Loss) IDR Other Expense
7200-002 7200 Unrealize Gain (Loss) USD Other Expense
7200-003 7200 Unrealize Gain (Loss) SGD Other Expense
8100 Other Expense Other Expense
8100-001 8100 Bank Adm Expense Other Expense
8100-002 8100 Interest Expense Other Expense
8100-003 8100 Donation Expense Other Expense
8100-004 8100 Gain/Loss Dispossal Fixed Asset Other Expense
8100-005 8100 Interest Income Tax Other Expense
8100-006 8100 Miscellaneous Other Exp Other Expense
8100-007 8100 Income Tax Company Other Expense
8100-008 8100 Selisih Barang Terkirim Other Expense
9100 Other Income Other Income
9100-001 9100 Deviden Income (Child Company) Other Income
9100-002 9100 Deviden Income (Share Go Public) Other Income
9100-003 9100 Credit Card Charge to Customer Other Income
9100-004 9100 Interest Income (Deposito) Other Income
9100-005 9100 Interest Income (Giro/Rek Koran) Other Income
9100-006 9100 Gain/Loss Revaluation Fixed Asset Other Income
9100-999 9100 Miscellaneous Other Income Other Income
Balance (Base) Prime Balance
-
-
-
- -
- -

-
- -
-
-
- -

-
-
-
-

-
-
-
-
-

-
-
-

-
-
-
-
-
-
-
-
-
-
-

-
-
-
-

-
-

-
-