Account Number Account Name Header Balance Account Type Last Cheque Number Tax Code Currency Code Exchange Account Inactive AccountB/Account Number B/Account Name Description Classification for Statement of Cash Flow Subtotal header Accounts10000 Assets H Rp - AssetIDR N Y11000 Current Assets H Rp - AssetIDR N Y11100 Cash & Bank-Local H Rp - AssetIDR N Y11101 Petty Cash Rp 4.500.000 Bank 0 N-TIDR N11102 Cash on Hand-IDR Rp 152.776.000 Bank 0N-T IDR N11103 Un-deposited Funds Rp 2.500.000 Bank 0N-T IDR N11104 Bank Mandiri IDR Rp 75.000.000 Bank 0N-T IDR N11105 Bank Permata IDR Rp 155.000.000 Bank 3N-T IDR N11106 Bank BCA-IDR Rp 60.000.000 Other Asset 0N-T IDR N11188 Contra Account IDR Temporary Rp - Bank 0 N-T IDR N11200 Cash & Bank Foreign H Rp - AssetIDR N Y11201 Cash on Hand USD $100 Bank 0 N-T USD11202 N11202 Cash on Hand - USD Exchange Rp 929.900 Other Asset N-T IDR NO11203 Bank Permata USD $5.000 Bank 2 N-T USD11204 N11204 Bank Permata - USD Exchange Rp 46.495.000 Other Asset N-T IDR N O11205 Bank BCA-USD $25.000 Bank 0 N-T USD11206 N11206 Bank BCA-USD Exchange Rp 232.475.000 Other AssetN-T IDR N O11207 Cash on Hand - YEN 2.000 Bank0 N-T YEN 11208 N11208 Cash on Hand - YEN Exchange Rp 1.198.000 Other Asset N-T IDR N O11209 Bank BCA-YEN 2.000 Bank 1N-T YEN 11210 N11210 Bank BCA-YEN Exchange Rp 1.198.000 Other AssetN-T IDR N O11288 Contra Account USD Temporary Rp - Bank 0 N-T USD 11289 N11289 Contra Account USD - Temporary Exchange Rp - Other Asset N-T IDR NO11300 Account Receivable H Asset IDRN Y11301 Account Receivable IDR Rp 65.000.000 Accounts Receivable N-T IDR N O11302 Account Receivable USD $30.000 Accounts ReceivableN-T USD 11303 N O11303 Account Receivable - USD Exchange Rp 284.970.000 Other Asset N-T IDR NO11304 Account Receivable YEN 700 Accounts Receivable N-T YEN 11305 NO11305 Account Receivable - YEN Exchange Rp 489.300 Other Asset N-T IDR NO11400 Supplies & Inventory H Rp - AssetIDR N Y11401 Boneka Binatang Darat Rp 65.000.000 Other Current Asset N-T IDR N O11402 Boneka Binatang Laut Rp 60.000.000 Other Current Asset N-T IDR N O11403 Boneka Buah Rp 63.000.000 Other Current AssetN-T IDR N O11404 Boneka Barbie Rp 61.000.000 Other Current AssetN-T IDR N O11405 Boneka Kartun Rp 68.000.000 Other Current AssetN-T IDR N O11406 Boneka Bantal Rp 60.500.000 Other Current AssetN-T IDR N O11407 Boneka Film Rp 60.000.000 Other Current AssetN-T IDR N O11408 Aksesoris Boneka Rp 10.000.000 Other Current Asset N-T IDR N O11500 Prepayment H Rp - AssetIDR N Y11501 Prepaid Insurance Rp 21.000.000 Other Current Asset N-T IDR N O11502 Prepaid Advertisement Rp 19.000.000 Other Current Asset N-T IDR N O11503 Prepaid Rent Rp 53.610.000 Other Current AssetN-T IDR N O11600 Prepaid Tax H Rp - AssetIDR N Y11601 PPN Paid (PPN Masukan) Rp - Other Current Asset N-T IDR NO11602 Prepaid Tax 22 Rp - Other Current Asset N-T IDR N O11605 Prepaid Tax 25 Rp - Other Current Asset N-T IDR N O11700 Advance Purchase H Rp - AssetIDR N Y11701 Advance Purchase IDR Rp - Other Current Asset N-T IDR NO11702 Advance Purchase USD $ - Other Current Asset N-T USD 11703 NO11703 Advance Purchase - USD Exchange Rp - Other Asset N-T IDR NO11704 Advance Purchase - YEN - Other Current Asset N-T YEN 11705 NO11705 Advance Purchase - YEN Exchange Rp - Other Asset N-T IDR NO12000 Non Current Assets H Rp - AssetIDR N Y12100 Book Value of Vehicle H Rp - AssetIDR N Y12110 Vehicle at Costs Rp 200.000.000 Fixed AssetN-T IDR N I12120 Accumulated Depreciation Vehicle Rp (50.000.000)Other Asset N-T IDR NO12200 Book Value of Equipment H Asset IDRN Y12210 Equipment at Costs Rp 150.000.000 Fixed AssetN-T IDR N I12220 Accumulated Depreciation Equipment Rp (15.000.000)Fixed Asset N-T IDR NI12300 Book Value of Building H Rp - AssetIDR N Y12310 Building at Costs Rp 300.000.000 Fixed AssetN-T IDR N I12320 Accumulated Depreciation Building Rp (100.000.000)Fixed Asset N-T IDR NI20000 Liabilities H Rp - LiabilityIDR N Y21000 Current Liabilities H Rp - Liability IDR NY21100 Credit Cards H Rp - LiabilityIDR N Y21101 Visa Rp - Credit Card 0N-T IDR N O21102 Master Card Rp - Credit Card0 N-T IDR N O21200 Account Payable H Rp - LiabilityIDR N Y21201 Account Payable IDR Rp 100.000.000 Accounts PayableN-T IDR N O21202 Account Payable USD $45.000 Accounts PayableN-T USD 21203 N O21203 Account Payable - USD Exchange Rp 427.455.000 Other Liability N-T IDR N O21204 Account Payable YEN 16.000 Accounts Payable N-T YEN 21205 NO21205 Account Payable - YEN Exchange Rp 11.184.000 Other Liability N-T IDR N O21300 Tax Payable H Rp - LiabilityIDR N Y21301 PPN Collected (PPN Keluaran) Rp - Other Current Liability N-T IDR NO21321 PPh 21 Payable Rp - Other Current Liability N-T IDR N O21323 PPh 23 Payable Rp - Other Current Liability N-T IDR N O21329 PPh 29 Payable Rp - Other Current Liability N-T IDR N O21399 Other Tax Payables Rp - Other Current Liability N-T IDR NO21400 Accrued Payable H Rp - LiabilityIDR N Y21401 Interest Payable Rp 32.180.000 Other Current Liability N-T IDR N O21402 Salaries Payable Rp 5.220.000 Other Current Liability N-T IDR N O21499 Other Accrued Payable Rp 7.000.000 Other Current Liability N-T IDR N O21500 Advance Sales H Rp - LiabilityIDR N Y21501 Advance Sales IDR Rp - Other Current Liability N-T IDR NO21502 Advance Sales USD $ - Other Current Liability N-T USD 21503 NO21503 Advance Sales - USD Exchange Rp - Other Liability N-T IDR NO21504 Advance Sales YEN - Other Current Liability N-T YEN 21505 NO21505 Advance Sales - YEN Exchange Rp - Other Liability N-T IDR NO21600 Other Current Liabilities Rp 27.000.000 Other Current Liability N-T IDR NO22000 Long Term Liabilities H Rp - Liability IDR NY22100 Notes Payable H Rp - LiabilityIDR N Y22101 Notes Payable IDR Rp 275.000.000 Long Term Liability N-T IDR N F22102 Notes Payable USD $40.000 Long Term LiabilityN-T USD 22103 N F22103 Notes Payable - USD Exchange Rp 371.960.000 Other Liability N-T IDR N O22200 Bonds Payable H Rp - LiabilityIDR N Y22201 Bonds Value Rp - Long Term Liability N-T IDR N F22202 Discount/Premium on Bonds Rp - Long Term Liability N-T IDR NF30000 Equity H Rp - EquityIDR N Y30100 Common Stocks Rp 200.000.000 Equity N-TIDR N F30200 Paid In Capital Rp 185.000.000 Equity N-TIDR N F30800 Retained Earnings Rp 466.606.000 EquityN-T IDR N F30900 Current Year Earnings Rp - EquityN-T IDR N30999 Historical Balancing Rp - EquityN-T IDR N F40000 Income H Income IDR NY41000 Sales Inventory Item H Income IDRN Y41100 Sales Boneka Umum H Income IDRN Y41101 Sales Boneka Binatang Darat Income N-TIDR N41102 Sales Boneka Binatang Laut Income N-TIDR N41103 Sales Boneka Buah Income N-T IDRN41104 Sales Boneka Barbie Income N-T IDRN41105 Sales Boneka Kartun Income N-T IDRN41106 Sales Boneka Bantal Income N-T IDRN41107 Sales Boneka Film Income N-T IDRN41108 Sales Aksesoris boneka Income N-T IDRN42100 Training Flanel Income N-T IDRN42200 Training Rajut Income N-T IDRN42300 Other Services Income N-T IDRN42500 Discount Given Income N-T IDRN43000 Other Operating Income H Income IDRN Y43100 Freight Collected Income N-T IDRN43200 Late Fee Collected Income N-T IDRN43300 Realized Currency Gain/Loss Income N-TIDR N43400 Unrealized Currency Gain/Loss Income N-TIDR N49999 Currency Gain Loss Income N-T IDRN50000 Cost Of Sales H Cost of Sales IDRN Y51000 Cost of Sales Inventory H Cost of SalesIDR N Y51100 Cost of Sales Boneka Umum H Cost of SalesIDR N Y51101 COGS Boneka Umum Cost of Sales N-TIDR N51102 COGS Boneka Binatang Darat Cost of SalesN-T IDR N51103 COGS Boneka Binatang Laut Cost of SalesN-T IDR N51104 COGS Boneka Buah Cost of Sales N-TIDR N51105 COGS Boneka Barbie Cost of Sales N-TIDR N51106 COGS Boneka Kartun Cost of Sales N-TIDR N51107 COGS Boneka Bantal Cost of Sales N-TIDR N51108 COGS Boneka Film Cost of Sales N-TIDR N51109 COGS Aksesoris boneka Cost of Sales N-TIDR N51301 Discount Taken Cost of Sales N-T IDRN51302 Inventory Shrinkage/Spoilage Cost of SalesN-T IDR N51303 Freight In Cost of Sales N-T IDRN52000 Cost of Sales Non Inventory H Cost of SalesIDR N Y52100 COGS uniform Cost of Sales IDRN Y60000 Expenses H Expense IDRN Y61000 Marketing & Sales Expenses H ExpenseIDR N Y61100 Salary & Wages Marketing &Sales H ExpenseIDR N Y61101 Salary Marketing Expense N-T IDRN61102 Salary Sales Expense N-T IDRN61103 Commission Sales Expense Expense N-TIDR N61104 Meal & Healthy Marketing Expense N-TIDR N61105 Wages Marketing Expense N-T IDRN61200 Transportation-Marketing & Sales H ExpenseIDR N Y61201 Transportation Marketing Expense N-TIDR N61202 Transportation Sales Expense N-T IDRN61203 Toll, Fee Parking, Oil- M/K Expense N-TIDR N61204 Entertainment Marketing Expense N-T IDRN61205 Negotiation Marketing Expense N-T IDRN61300 Introducing Product Expense H ExpenseIDR N Y61301 News & Tabloid Advertising Expense N-TIDR N61302 TV Advertising Expense N-T IDRN61303 Radio Advertising Expense N-T IDRN61304 Other Advertising Expense N-T IDRN62000 General & Adm Expenses H Expense IDRN Y62100 Salary & Wages-Gen/Adm H Expense IDRN Y62101 Salary General Expense N-T IDRN62102 Salary Administration Expense N-T IDRN62103 Meal & Healthy-Gen/Adm Expense N-T IDRN62104 Wages- Gen/Adm Expense N-T IDRN62200 Transportation-Gen/Adm H Expense IDRN Y62201 Transportation-General Expense N-T IDRN62202 Transportation Administration Expense N-TIDR N62203 Repair & Maintenance Expense N-T IDRN62204 Tol, Fee Parking & Oil- G/A Expense N-TIDR N62300 Building & Utility H Expense IDRN Y62301 Electricity Expense N-T IDRN62302 Telephone Expense N-T IDRN62303 Water PAM Expense N-T IDRN62304 Internet Expense N-T IDRN62305 Building Maintenance Expense N-T IDRN62306 Rent-Building Expense N-T IDRN63000 Depreciation Expenses H Expense IDRN Y63100 Depreciation-Vehicle Expense N-T IDRN63200 Depreciation-Equipment Expense N-T IDRN63300 Depreciation-Building Expense N-T IDRN80000 Other Income H Other Income IDRN Y81000 Interest Income Other Income N-T IDRN82000 Rent Income Other Income N-T IDRN83000 Other Income Other Income N-T IDRN90000 Other Expenses H Other Expense IDRN Y91000 Interest Expense Other Expense N-TIDR N92000 Late Charge Expense Other Expense N-TIDR N93000 Income Tax Other Expense N-T IDRN94000 Other Expense Other Expense N-T IDRN