NOMOR AKUN NAMA AKUN TIPE AKUN MATA UANG SALDO AWAL1-1110 Cash in Bank Kas/Bank Rupiah 138,060,000 1-1120 Petty Cash Kas/Bank Rupiah 3,000,000 1-1210 Accounts Receivable Akun Piutang Rupiah 55,000,000 1-1220 Allow for Doubtful Debt Aktiva Lancar Lainnya Rupiah (3,600,000)1-1310 Merchandise Inventory Persediaan Rupiah 82,000,000 1-1320 Supplies Aktiva Lancar Lainnya Rupiah 6,800,000 1-1410 Prepaid Rent Aktiva Lancar Lainnya Rupiah 1,500,000 1-1420 Prepaid Insurance Aktiva Lancar Lainnya Rupiah 4,000,000 1-2100 Stock Invesment Aktiva Lancar Lainnya Rupiah 335,000,000 1-3100 Land Aktiva Tetap Rupiah 275,000,000 1-3210 Building at costs Aktiva Tetap Rupiah 160,000,000 1-3220 Building Accum Dep Akumulasi Penyusutan Rupiah (15,000,000)1-3301 Vehicle at cost Aktiva Tetap Rupiah 80,000,000 1-3302 Vehicle Accum Dep Akumulasi Penyusutan Rupiah (5,000,000)1-3401 Equipment Aktiva Tetap Rupiah 65,000,000 1-3402 Equipment Accum Dep Akumulasi Penyusutan Rupiah (21,500,000)2-1110 Credit Card Hutang Lancar Lainnya Rupiah 4,200,000 2-1210 Accounts Payable Akun Hutang Rupiah 77,000,000 2-1211 Accrued Expense Hutang Lancar Lainnya Rupiah 1,300,000 2-1212 Income Tax Payable Hutang Lancar Lainnya Rupiah2-1213 VAT Payable Hutang Lancar Lainnya Rupiah2-1310 VAT Outcome Hutang Lancar Lainnya Rupiah 73,700,000 2-1320 VAT Income Hutang Lancar Lainnya Rupiah (56,100,000)2-2100 Bank Mandiri Loan Hutang Jangka Panjang Rupiah 100,000,000 3-1100 Common Stock Ekuitas Rupiah 790,000,000 3-1200 Retained Earning Ekuitas Rupiah 53,250,000 3-1300 Income Summary Ekuitas Rupiah4-1100 Sales of Merchandise Pendapatan Rupiah 554,500,000 4-2100 Freight Colleted Pendapatan Rupiah 7,500,000 4-2200 Late Fee Colected Pendapatan Rupiah4-2300 Sales Discount Pendapatan Rupiah (8,500,000)5-1100 Cost of Goods Sold Harga Pokok Penjualan Rupiah 323,440,000 5-2000 Freight Paid Harga Pokok Penjualan Rupiah 1,220,000 5-3000 Purchase Discounts Harga Pokok Penjualan Rupiah (1,090,000)6-1000 Advertising expense Beban Rupiah 14,000,000 6-1200 Store promotion expense Beban Rupiah 8,000,000 6-1210 Utility expense Beban Rupiah 7,200,000 6-1220 Telepon expense Beban Rupiah 5,400,000 6-2300 Rent expense Beban Rupiah 12,500,000 6-2400 Supplies expense Beban Rupiah 7,600,000 6-2500 Maintenance &repair exp Beban Rupiah 10,000,000 6-2600 Bad debt expense Beban Rupiah 2,000,000 6-2700 Depreciation expense Beban Rupiah 13,750,000 6-2800 Insurance expense Beban Rupiah 6,500,000

6-2900 Late fee expense Beban Rupiah6-3100 Wages & Salaries Beban Rupiah 26,500,000 8-1000 Interest income Pendapatan Lain Rupiah 3,500,000 8-2000 Dividend income Pendapatan Lain Rupiah 8,500,000 9-1000 Interest expense Beban Lain - Lain Rupiah 4,070,000 9-2000 Bank service charge Beban Lain - Lain Rupiah 7,500,000 9-3000 Income tax expense Beban Lain - Lain Rupiah9-4000 Gain/loss sale of vehicle Beban Lain - Lain Rupiah

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