Page 20 - MODUL KOMPUTER AKUNTANSI PAK GLEN docx_Neat
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3-             Retained earning           Equity
                           1300           Current year               Equity
                           3-
                           1400           earning                    Equity
                           3-
                                          Historical balancing
                           1500           Revenues                   Revenue
                           4-
                           0000           Sales                      Rebenue
                           4-
                           1100           Sales return               Revenue
                           4-
                           1200           Sales discounts            Revenue
                           4-
                           3000           Cost of good sold          Cost of sale
                           5-
                           0000           Cost of good sold          Cost of sale
                           5-
                           1100           Freight in                 Cost of sale
                           5-
                            1200
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