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2-1213      Value Added Taxes – Out                  PPN – Keluaran


                  2-2000      LONG TERMS DEBTS                         UTANG JANGKA PANJANG
                  2-2100      Bank BTN                                 Utang Bank BTN


                  3-0000      EQUITY                                   EKUITAS

                  3-1000      Common Stock                             Modal Saham

                  3-1001      Retained Earning                         Laba Ditahan
                  3-1002      Additional Paid In Capital               Tambahan Modal Disetor

                  3-1003      Devidend                                 Deviden
                  3-1004      Income Summary                           Iktisar Laba Rugi






                  4-0000      REVENUE                                  PENDAPATAN
                  4-1100      Sales                                    Penjualan Barang Dagangan

                  4-2100      Freight Collected                        Pendapatan Angkutan

                  4-2200      Late Fee Collected                       Pendapatan Denda
                  4-2300      Sales Discount                           Potongan  Penjualan

                  4-2400      Sales Returns                            Retur  Penjualan


                  5-0000      COST OF SALES                            KOS BARANG TERJUAL
                  5-1100      Cost of Goods Sold                       Beban  Pokok Penjualan

                  5-2000      Freight Paid                             Beban  Angkut Pembelian

                  5-3000      Purchases Discount                       Potongan Pembelian


                  6-0000      OPERATING EXPENSE                        BEBAN OPERASI
                  6-1100      Wages & Salaries                         Beban Gaji dan Upah

                  6-1200      Advertising Expenses                     Beban Iklan
                  6-1400      Utility Expense                          Beban lain lain

                  6-1500      Water, Telepon & Electicity  expense     Beban Telepon, Air dan Listrik

                  6-2100      Rent  Expense                            Beban Sewa




               105 | X I / I I   A K L   –   K O M P U T E R   A K U N T A N S I
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