CHART OF ACCOUNTRETAIL MANAGEMENT Revised per 26/10/2005

ACCT CODE ACCOUNT NAME

100-000-00 ASSETS

110-000-00 CURRENT ASSETS

111-000-00 CASH ON HAND AND BANK111-110-00 Cash on Hand )111-110-01 Cash (Rp) - Petty cash )111-110-02 Cash (USD) )

111-120-00 BANK )

111-121-00 BANK USD )

111-121-01 CASH IN BANK US$ )

111-122-00 BANK IDR )111-122-01 Bank A/C …… )111-122-02 Bank A/C …… )111-122-03 Bank A/C …… )111-122-04 Bank A/C …… )111-122-05 Bank A/C …… )111-122-99 Money In Transit

111-130-00 DEPOSITO111-130-01 Deposito - on call )111-130-02 Deposito - Fixed Deposit )

112-000-00 ACCOUNT RECEIVABLE

112-100-00 A/R Trade )

112-110-00 A/R Rental )112-110-01 A/R Rent - Major )112-110-02 A/R Rent - Speciality )112-110-03 A/R Rent - Office Space )112-110-04 A/R Rent - Temporary Leasing )112-110-05 A/R Rent - Storage )112-110-06 A/R Rent - Forfeited )112-110-07 A/R Rent - Atrium Leasing )112-110-08 A/R Rent - Profit Sharing )112-110-09 )112-110-10 A/R Rent - Food Court )

112-110-11 A/R Rent - ATM )

112-110-12 A/R Rent - ShopHouse )

112-110-99 A/R Rent - Unknown )

112-120-00 A/R - SERVICE CHARGE112-120-01 A/R SC - Major )112-120-02 A/R SC - Speciality )112-120-03 A/R SC - Office Space )112-120-04 A/R SC - Temporary Leasing )112-120-05 A/R SC - Storage )112-120-06 A/R SC - Forfeited )112-120-07 A/R SC - Atrium Leasing )112-120-08 A/R SC - Profit Sharing )112-120-09 )112-120-10 A/R SC - Food Court )112-120-11 A/R SC - ATM )

112-120-12 A/R SC - ShopHouse )

112-130-00 A/R - MISCELLANEOUS112-130-01 A/R MISC - Antena/Satelite Dish )112-130-02 A/R MISC - PABX )112-130-03 A/R MISC - Bea Balik Nama )112-130-04 A/R MISC - WHT Article 23 (Final) )112-130-05 A/R MISC - PABX Installation )112-130-06 A/R MISC - Signage )

112-130-07 A/R MISC - Work Request )

112-130-08 A/R MISC - Parking )

112-140-00 A/R - PROMO112-140-01 A/R Promo - Levy )112-140-02 A/R Promo - Magazine & Newspaper )112-140-03 A/R Promo - Joint Promotion )112-140-04 A/R Promo - Superscreen )112-140-05 A/R Promo - Billboard/Banners )112-140-10 A/R Promo - Food Court & Rest )

112-150-00 A/R UTILITIES112-150-01 A/R Utilities - Electricity )112-150-02 A/R Utilities - OT )112-150-03 A/R Utilities - Telephone )112-150-04 A/R Utilities - Water Metered )112-150-05 A/R Utilities - Gas )

112-160-00 A/R OR112-160-01 PT.ABC112-160-02 PT.DEF

112-170-00 A/R INTER COMPANY112-170-01 PT.ABC )112-170-02 PT.DEF )

112-200-00 A/R OTHERS112-200-01 A/R Other - Employee )112-200-02 A/R Other - Sale of FA )112-200-03 A/R Other - Deposit )112-200-04 A/R Other - Interest112-200-99 A/R Other

112-300-00 Allowance for doubt full debts )112-300-01 Allowance for doubt full debts )

113-000-00 INVENTORY )113-000-01 Inventory - Stationery )113-000-02 Inventory - M&E )

114-000-00 PREPAYMENT

114-100-00 Prepaid - Tax )114-100-01 VAT-in )114-100-02 VAT- Luxury Goods114-100-03 W HT Article 21114-100-04 W HT Article 22 )114-100-05 W HT Article 23 )114-100-06 W HT Article 25 )114-100-07 Final 4 (2)

114-200-00 Prepaid Insurance )114-200-01 Prepaid Ins - Material Damage / PAR )114-200-02 Prepaid Ins - Business Interuption )114-200-03 Prepaid Ins - Public Liability )114-200-04 Prepaid Ins - RSMD + CC )114-200-05 Prepaid Ins - Terorism & Sabotage )114-200-06 Prepaid Ins - Earthquake )114-200-07 Prepaid Ins - Machinery breakdown114-200-08 Prepaid Ins - Cash In Transit114-200-09 Prepaid Ins - Vehicle114-200-10 Prepaid Ins - Health / Medical114-200-99 Prepaid Ins - Others

114-300-00 Prepaid Others )114-300-01 Prepaid - HGB )114-300-02 Prepaid - IPB / KMB )

114-300-03 Prepaid - PBB )114-300-04 Prepaid - Land Lease (BOT) )114-300-05 Prepaid - Others

115-000-00 ADVANCE PAYMENT115-000-01 Advance - GA )115-000-02 Advance - Project )115-000-03 Advance - Purchase of FA )115-000-04 Advance - Bld Management )115-000-05 Advance - Promotion )115-000-06 Advance - Purchasing )115-000-99 Advance - Other )

120-000-00 FIXED ASSET

121-000-00 BOOK VALUE121-000-01 Investment )121-000-02 Land121-000-03 Building )121-000-04 Machinery & Equipment )121-000-05 Office Equipment )121-000-06 Furniture & Fixture )121-000-07 Vehicle )

121-000-08 Operational renovation )

122-000-00 ACCUMULATED DEPR & AMORTZ212-000-01 Land122-000-02 Building )122-000-03 Machinery & Equipment )122-000-04 Office Equipment )122-000-05 Furniture & Fixture )122-000-06 Vehicle )122-000-07 Operational Renovation )

123-000-00 PRE-OPERATING 123-000-01 Pre - Operating Expense )123-000-02 Amortization of - Pre Operating )

124-000-00 RENOVATION )124-000-01 Renovation - M&E Chiller )124-000-02 Renovation - Swimming Pool )124-000-03 Renovation - Project )124-000-04 Renovation - Other )124-000-05 Amortization of Renovation )124-000-06 Operational Renovation/ Const in Progress

124-000-07 Capex Renovation - Project )

129-000-00 OTHER ASSETS129-000-01 PLN )129-000-02 PAM )129-000-03 Mineral Water (Aqua) )

200-000-00 LIABILITY

210-000-00 CURRENT LIABILITY

211-000-00 A/P TRADE211-000-01 HRD )211-000-02 Utilities )211-000-03 Maintenance )211-000-04 Cleaning )211-000-05 Security )211-000-06 Proffesional Fees )211-000-07 Promotion / Décor )211-000-08 Renovation )211-000-99 Others )

211-100-00 A/P NON TRADE211-100-01 Interest Payable )211-100-02 Jamsostek )211-100-03 Temporary Deposit )211-100-04 Contractor & Supplier211-100-99 Others

211-200-00 ACCRUED EXPENSES

212-000-00 TAX PAYABLE212-000-01 VAT - Out )212-000-02 WHT Article 21 )212-000-03 WHT Article 21 (Nonstaff) )212-000-04 WHT Article 21 (Final) )212-000-05 WHT Article 23 )212-000-06 WHT Article 23 (Final) )212-000-07 WHT Article 25 )212-000-08 WHT Article 26 )212-000-09 WHT Article 29 (Corp Incm Tax) )212-000-10 WHT Article 4 ayat 2 )212-000-11 Parking Tax )212-000-12 Land & Building Tax )212-000-99 Others )

213-000-00 ADVANCE RENT / DEFFERED INCM213-000-01 Advance Rent - Major Advance SC - Major )213-000-02 Advance Rent - Speciality Advance SC - Speciality )213-000-03 Advance Rent - Office Space Advance SC - Office Space )213-000-04 Advance Rent - Temporary Leasing Advance SC - Temporary Leasing )213-000-05 Advance Rent - Storage Advance SC - Storage )213-000-06 Advance Rent - Forfeited Advance SC - Forfeited )213-000-07 Advance Rent - Atrium Leasing Advance SC - Atrium Leasing )213-000-08 Advance Rent - Profit Sharing Advance SC - Profit Sharing )213-000-09 Advance Rent - Contracted Parking Advance SC - Contracted Parking )213-000-10 Advance Rent - Food Court Advance SC - Food Court )213-000-11 Advance Rent - ATM Advance SC - ATM )

213-000-12 Advance Rent - ShopHouse Advance SC - ShopHouse

213-000-99 Advance Rent - Antenna Advance SC - Antenna

213-100-00 ADVANCE SC/ DEFFERED INCOME213-100-01 Advance SC - Major A/R Rent - Major )213-100-02 Advance SC - Speciality A/R Rent - Speciality )213-100-03 Advance SC - Office Space A/R Rent - Office Space )213-100-04 Advance SC - Temporary Leasing A/R Rent - Temporary Leasing )213-100-05 Advance SC - Storage A/R Rent - Storage )213-100-06 Advance SC - Forfeited A/R Rent - Forfeited )213-100-07 Advance SC - Atrium Leasing A/R Rent - Atrium Leasing )213-100-08 Advance SC - Profit Sharing A/R Rent - Profit Sharing )213-100-09 Advance SC - Contracted Parking 0 )213-100-10 Advance SC - Food Court A/R Rent - Food Court )213-100-11 Advance SC - ATM A/R Rent - ATM )

213-100-12 Advance SC - ShopHouse A/R Rent - ShopHouse )

213-100-13 Advance SC - Antenna

213-100-99 Advance SC - Others

214-000-00 DEFFERED V )

214-000-01 DEFFERED V )

215-000-00 DEPOSITS215-000-01 Security Deposit- Major A/R Rent - Major )215-000-02 Security Deposit- Specialty A/R Rent - Speciality )215-000-03 Security Deposit- Office Space A/R Rent - Office Space215-000-04 Security Deposit- Temporary Leasing A/R Rent - Temporary Leasing )215-000-05 Security Deposit- Storage A/R Rent - Storage215-000-06 Security Deposit- Atrium Leasing A/R Rent - Forfeited215-000-07 Security Deposit- Profit Sharing A/R Rent - Atrium Leasing215-000-08 Security Deposit- Food Court A/R Rent - Profit Sharing215-000-09 Security Deposit- ATM A/R Rent - Food Court215-000-10 Security Deposit- Antenna A/R Rent - ATM

215-100-01 Telephone Deposit - Major )215-100-02 Telephone Deposit - Specialty )215-100-03 Telephone Deposit - Office Space )215-100-04 Telephone Deposit - Temporary leasing215-100-05 Telephone Deposit - Storage215-100-06 Telephone Deposit - Atrium leasing215-100-07 Telephone Deposit - Profit Sharing215-100-08 Telephone Deposit - Food Court215-100-09 Telephone Deposit - ATM215-100-10 Telephone Deposit - Antenna

215-200-01 Utility Deposit - Major215-200-02 Utility Deposit - Specialty215-200-03 Utility Deposit - Office Space )215-200-04 Utility Deposit - Temporary Leasing )215-200-05 Utility Deposit - Storage )215-200-06 Utility Deposit - Atrium leasing215-200-07 Utility Deposit - Profit Sharing215-200-08 Utility Deposit - Food Court215-200-09 Utility Deposit - ATM215-200-10 Utility Deposit - Antenna

215-300-01 Fitt-out Deposit )215-300-90 Unknow Deposit215-300-99 Deposit Others )

216-000-00 INTERCO PAYABLE216-000-01 PT.ABC )216-000-02 PT.DEF )

217-000-00 LOANS (SHORT) )217-000-01 Short Terms )217-000-02 Share Holders Loan

220-000-00 LONGTERMS LIABILITY220-000-01 PSAK 24 / Employee Benefit )220-000-02 Pension Fund Provision )

230-000-00 LOANS (LONG)230-000-01 Long Terms )230-000-02 Share Holders Loan )

300-000-00 STOCKHOLDERS EQUITY )300-000-01 Capital300-000-02 Retained Earning

300-000-03 Profit/(Loss) Previous Year )300-000-04 Profit/(Loss) Current Year )300-000-05 Dividend )

ACCT CODE ACCOUNT NAME

400-000-00 REVENUE

410-000-00 OPERATIONAL INCOME

411-000-00 Rental Revenue411-000-01 Rental Income - Major )411-000-02 Rental Income - Specialty )411-000-03 Rental Income - Office )411-000-04 Rental Income - Temporaray leasing )411-000-05 Rental Income - Storage )411-000-06 Rental Income - Atrium Leasing )411-000-07 Rental Income - Profit Sharing )411-000-08 Rental Income - Contracted Parking )411-000-09 Rental Income - Food Court )411-000-10 Rental Income - ATM )

411-000-11 Rental Income - ShopHouse )411-000-99 Rental Income - Others )

412-000-00 Service Charge Revenue412-000-01 Service Charge - Major )412-000-02 Service Charge - Specialty )412-000-03 Service Charge - Office )412-000-04 Service Charge - Temporaray leasing )412-000-05 Service Charge - Storage )412-000-06 Service Charge - Atrium Leasing )412-000-07 Service Charge - Profit Sharing )412-000-08 Service Charge - Contracted Parking )412-000-09 Service Charge - Food Court )412-000-10 Service Charge - ATM )

412-000-11 Service Charge - ShopHouse )

412-000-99 Service Charge - Others )

412-100-00 Parking Revenue412-100-01 Contracted Parking Services )

412-100-02 Parking Income412-100-03 Reserved parking )412-100-04 Unreserved/Subscription Parking )412-100-05 Daily parking )412-100-06 Others

413-000-00 Miscellaneous Revenue413-000-01 Rental Antena )413-000-02 Rental PABX )413-000-03 PABX Installation )413-000-04 Work Request )413-000-05 Claim Recoveries )413-000-06 Forfeited (Late Charges) )413-000-07 Name Clearance (Bea Balik nama) )413-000-99 Others )

414-000-00 Promotion Revenue414-000-01 Promotion Levy )414-000-02 Food Court Levy )414-000-03 Atrium Leasing (Hall) )414-000-04 Temporary Leasing )414-000-05 Signage )414-000-06 Magazine/News )414-000-07 Joint Promotion )414-000-08 Superscreen )414-000-09 Billboard/Banner )414-000-99 Others )

415-000-00 Utilities/Statutory Recovery415-000-01 Electricity )415-000-02 Overtime )415-000-03 Telephone )415-000-04 Water )415-000-05 Gas )

500-000-00 EXPENSES

510-000-00 OPERATIONAL EXPENSE

511-000-00 Salary, Wages & Allowances511-000-01 Basic Salary )511-000-02 Overtime )511-000-03 Daily Wages )511-000-04 Bonus )511-000-05 THR )511-000-06 Allowances (Position, attendence) )511-000-07 Astek (Jk, JKK) )511-000-08 Astek (THT) )511-000-09 Personal Incm Tax (PPh Article 21) )

511-000-10 Severance Payment511-000-099 Others )

512-000-00 Employee Benefit512-000-01 Uniform (incl Shoes for Engeinering) )512-000-02 Medical Reimbursement (Staff Incl Familiy) )512-000-03 Staff Refreshment )

512-000-099 Others )

512-100-00 Employee Provision512-100-01 PSAK 24512-100-02 Pension Fund (UU No.13)

513-000-00 Employee Education & Recreation513-000-01 Training )513-000-02 Recruitment )513-000-03 Sport & Recreations )513-000-04 Book Library & newspaper )513-000-05 Membership )513-000-99 Others )

514-000-00 Related Expense514-000-01 Donation )514-000-02 Entertaintment )514-000-03 Local Authority )514-000-04 Parcel, Flower, Gift etc )514-000-99 Others )

515-000-00 Insurances515-000-01 Property All Risk )515-000-02 Business Interuption )515-000-03 Public Liability )515-000-04 Machinery & equipment Breakdown )515-000-05 Terorism & Sabotage )515-000-06 Earthquake )515-000-07 Cash in Transit )515-000-08 Vehicle )515-000-09 Health / Medical Insurances )514-000-99 Others )

516-000-00 Office Expense516-000-01 Audit Fee )516-000-02 Computer Supplies )516-000-03 Office Equipment )516-000-04 Office Stationery )516-000-05 Photo Copy )516-000-06 Postage, Mail & Courier )

516-000-07 Printing )516-000-08 Stamp duty )516-000-09 Non legal consulting )516-000-99 Others )

517-000-00 Communication & Maintenance Expense517-000-01 Handphone / Pager )517-000-02 Internet / Leased Line )517-000-03 Telp, Fax (Building Mgt) )517-000-99 Others )

518-000-00 Travel & Transportation Expense518-000-01 Accomodation )518-000-02 Transport & Meals (on duty) )518-000-03 Parking & Toll )518-000-04 Travel Allw (Out town) )518-000-05 Travel Tax (Fiskal) )518-000-06 Vehicel / Motorcycle Fuel )518-000-07 Vehicle / Motorcycle- License & Tax )518-000-08 Vehicle / Motorcycle - Rental )518-000-09 Vehicle / Motorcycle - Spare Parts )518-000-10 Vehicle / Motorcycle - Service Maintenance518-000-99 Others )

519-000-00 Legal Expense519-000-01 PBB )519-000-02 HGB )519-000-03 Building Signage Tax )519-000-04 Land Lease (BOT) )519-000-05 Legal Consulting Fee )519-000-06 Legal Retainer Fee )519-000-07 Notary Fee )519-000-08 Royalty )519-000-99 Others )

520-000-00 Promotion Expense520-000-01 Advertising Magazine & Newspaper )520-000-02 Banner & Billboard )520-000-03 Creative Production )520-000-04 Decorations )520-000-05 Promotion Printing )520-000-06 Public Relations )520-000-07 Special Events )520-000-08 Sponsorship )520-000-09 Tenant Relations )520-000-10 Tower Advertising & Promotion )520-000-11 Tenant Gathering )

520-000-99 Others )

521-000-00 Repair & Maintenance521-100-01 Aircondition - Central system )521-100-02 Aircondition - split system )521-100-03 Building Automation System )521-100-04 CCTV )521-100-05 Chemical (Non STP) )521-100-06 Door & Frame )521-100-07 Electrical Maintenance System )521-100-08 Electrocnic Maintenance System )521-100-09 Elevator /Travellator )521-100-10 Escalator )521-100-11 Fire Protection )521-100-12 Fountain )521-100-13 Furniture )521-100-14 Gas Pipe )521-100-15 General/Building/Civil Works )521-100-16 Genset / Diesel & Spareparts )521-100-17 Gondola )521-100-18 Lamp & Bulb )521-100-19 Lubricant / Mechanical Material )521-100-20 MATV )521-100-21 Plumbing )521-100-22 Railing )521-100-23 Sanitary Fixtures )521-100-24 Sewage Treatment Plant (STP) )521-100-25 Swimming Pool )521-100-26 Telecommunication )521-100-27 Tools & Equipment )521-100-28 Ventilation system )521-100-29 Water pump, Water tank )521-100-30 Water treatment )521-100-99 Others )

521-200-01 Aircondition - Central system521-200-02 Aircondition - split system521-200-03 Building Automation System521-200-04 CCTV521-200-05 Chemical (Non STP)521-200-06 Door & Frame521-200-07 Electrical Maintenance System521-200-08 Electrocnic Maintenance System521-200-09 Elevator /Travellator521-200-10 Escalator521-200-11 Fire Protection521-200-12 Fountain

521-200-13 Furniture521-200-14 Gas Pipe521-200-15 General/Building/Civil Works521-200-16 Genset / Diesel & Spareparts521-200-17 Gondola521-200-18 Lamp & Bulb521-200-19 Lubricant / Mechanical Material521-200-20 MATV521-200-21 Plumbing521-200-22 Railing521-200-23 Sanitary Fixtures521-200-24 Sewage Treatment Plant (STP)521-200-25 Swimming Pool521-200-26 Telecommunication521-200-27 Tools & Equipment521-200-28 Ventilation system521-200-29 Water pump, Water tank, 521-200-30 Water treatment521-200-99 Others

522-000-00 Security Expense522-000-01 Security Contract & Services )522-000-02 Security Equipment )522-000-03 Security Expense )522-000-04 Staff Refreshments )522-000-99 Others )

523-000-00 Parking Expense523-000-01 Contract Parking Service Fee )523-000-02 Land Lease (Parking Area) )523-000-03 Maintenance Expense )523-000-04 Parking Expense )523-000-05 Staff Refreshment )523-000-06 Others )

524-000-00 Cleaning Expense524-000-01 Cleaning Contract & Service Fee )524-000-02 Garbage Removal )524-000-03 Pest & Rodent Controll )524-000-04 Staff Refreshment )524-000-05 Toilet Accessories )524-000-06 Cleaning Material524-000-99 Others )

525-000-00 Landscape Expense

525-000-01 Contracted525-000-02 Indoor Plant )

525-000-03 Landscape Material )525-000-99 Others )

526-000-00 Utilities / Statutory Expense526-000-01 Electricity / PLN )526-000-02 Gas )526-000-03 Solar )526-000-04 Telephone (standing line) )526-000-05 Water / Deepwell )526-000-06 Water / PAM )526-000-07 Estate Management )526-000-08 PD PAL )526-000-99 Others )

527-000-00 Service Expenses527-000-01 Commision to Agent - Rental )527-000-02 Commision to Agent - SC )527-000-03 Commision )527-000-04 Management Fee )527-000-05 Operator Fee )527-000-99 Others )

528-000-00 Other Overhead Expense528-000-01 Bad Debts Expense )

600-000-00 NON OPERATING INCOME/EXPENSE

610-000-00 Other Income610-000-01 Interest Income )610-000-02 Jasa Giro )610-000-03 Gain on sale of FA )610-000-04 Gain on Forex Different Rate )610-000-05 Gain on collection )610-000-06 Renovation )610-000-07 Damage )610-000-08 Telephone )610-000-09 Deposit )610-000-99 Others )

620-000-00 Other Expense620-000-01 Interest Expense )620-000-02 Bank Charges )620-000-03 Loss on Sale of FA )620-000-04 Loss on Forrex Different Rate )620-000-05 Loss on Collection )620-000-06 Loss on Market Securities )

620-000-99 Others )

630-000-00 Depreciation & Amortization Expense630-000-01 Depr Expense - Land630-000-02 Depr Expense - Building630-000-03 Depr Expense - Machinery & Equipment630-000-04 Depr Expense - Office Equipment630-000-05 Depr Expense - Furniture & Fixture630-000-06 Depr Expense - Vehicle630-000-07 Amortisation Exp - Pre Operating

700-000-00 Tax Expense700-000-01 WHT Article 25 )700-000-02 WHT Article 23 Final) )700-000-03 WHT Article 4 '2 (Final) - Rental )700-000-04 WHT Article 4 '2 (Final) - SC )

GROUP DESCRIPTION

Cash

IF ANY

Bank Leave it to the building Management to put

they own bank number

Deposit

This account is only use for the anchor tenant

This account is use for the regular tenant

Applicable for Tower or Plaza

A/R RENT For the island, exhibition

It is use for the late charges

For Ruko

For recorded unknown payment received

A/R Refer to A/R Rental also see the Advance payment

SC

For Ruko, termasuk sewa lahan untuk gensetnya Ruko

A/R MISC NA

Additional frm Procon Indah

Accrued parking income dilakukan oleh MM untuk setoran

akhir minggu

NA

A/R PROMO

Refer to A/R rental & Service Charge

A/R UTILITY NA

Untuk mencatat OR yang belum dibayar karena tenant

nya minta Tukar Faktur terlebih dahulu.

Refer to Intercompany payable

INTRCOY

A/R OTHERS Advance individu (employee)

Untuk mencatat tagihan telp & Security deps pameran non

tenant

NA

A/R OTHERS

INVENTORY

Including Prepaid WHT (if any)

MM transaction - transportation fee genset fuel

MM transaction, accrual WHT paid by Mgt

MM transaction

Will be more detail ,same as per Expenses

PREPAYMENT

Close Account

MM transaction, monthly amortize cause pain every 5 year

Untuk mencatat pengajuan pembelian per divisi/departmen

Will more detail for each department

ADV PYMNT

AQUIST

COST Close Account (MM) , semua dicatat di Office equipment

Approved by BOD , and cost frm Building Mgt

(renovation completed)

ACCUM

DEPR Close Account (MM) , semua dicatat di Office equipment

Pre-Op

Renovation

Aprroved by BOD, renovation un-completed

Approved by BOD, and cost by HO

Other Account for recorded deposit installation of electricity

Assets power and water

(PLN, Telkom, PAM, Palayja)

(Contractor & Supplier)

A/R TRADE (Contract basis)

(Contract basis)

(Contract basis)

Contractor, pay per termijn

Accrued 2% THT, every month

Booking fee tenant

Yang tidak ada di A/P Trade dan A/P Non Trade

Personal income tax (monthly and yearly) for permanent staff

Personal income tax (monthly) for nonstaff

Personal income tax for severance pay

TAX Consultant/supplier

PYBL Interest deposit

For monthly corporate tax

WHT for interest of loan

For yearly corporate tax

For rental and service charge

20% to Pemda

PBB

ADV PYMT/ Refer to A/R Rental and Service Charge

DEFF INCM This account are use for installment and periodically

charges

For Ruko

ADV PYMT/ See A/R Service Charge

DEFF INCM

For Ruko

Untuk mencatat VAT yang belum diakui sebagai hutang

(khusus di th 2005)

DEPOSIT See Account Receivable Rental / Service Charge

Reklasifikasi dari long term ke short term pada saat

akan dikembalikan (refund ke tenant)

INTR Refer to A/R Inter Company

COY

LOAN Recording short terms loan (if any)

LOAN NA

GROUP DESCRIPTION

Rental for the anchor tenant

Rental for the cassual tenant

Rental for office space (if any)

Rental for the island, exhibition (short terms lease)

RENT

REVENUE

Rental for Ruko (if any)

SC Refer to Rental Revenue

REVENUE

Service Charge Ruko (if any)

Net income frm the contractor parking

PARKING

REVENUE

For the Bld Mgt who use the own parking attendance

Denda Overnight dan Loss Ticket

MISCLL

REVENUE

Debit Note will be issued after confirmed by tenant

REVENUE

Elctricty used by tenant (incl margin)

Charges for electricity & AC after office hour

UTILITY Charges for the telp via Bld Mgt PABX

REVENUE Water metered used by tenant

Recording for daily waorker or contract basis employee

SALARY &

WAGES

EMPLY Uniforms Technision, security, staff Mgt

BENEFIT Outpatien for employee & Family

Record drinks, tea, coffee for Bld Mgt staff

Meals during OT, snack for meeting,

Provision for PSAK 24

Provision for pension program

Seminar / trainning untuk kryw

Employee Medical check-up, phsycotest, iklan lowongan

Education/ Outing / staff gathering

recreation News paper, magazine, business news

Subscription of APPBI , ICSC

Regarding Nasional celebration (HUT RI)

Lunch / dinner with client

RELATED RT,RW,Lurah

EXP Sumbangan kematian/kelahiran/perkawinan u/kryw ataw klien

)))) Building insurances

INSURANS )))

Medical insurance for staff Bld Mgt

External auidtor

Printer Ink, etc related with the computerized

(e.g Repair HT Mgt Staff)

Pen, paper, etc

Off Expense rental copy machine

courir services, post office

name card, forms

Stamp duty for Official received & agreement

Tax consultant / project consultant

HP for manager level & Directors

Comm

Expense Telp bill used by Building Management

Transport & hotel due to out-town

Taxi, meals due to on duty

For vehicle and motor cycle during week day

Travel & Daily allowance due out-town

Trp Exp Airport tax

Fuel for operational vehicle and motorcycle

Pajak motor dan mobil

Rent a car (if any)

Repair & Maint vehicle & Motorcycle

Pajak iklan logo gedung

Jakpro (lahan parkir sewa)

Legal Lawyer yang digunakan per kasus

Exp Fee yang dibayarkan setiap bulan (ada atau tidak ada kasus)

Fee yang dibayarkan kpd Notaris dlm rangka RUPS

advertising at magazine, newspaper

Spanduk, logo, sign, umbul2

Trophy for game

maretial for stage decoration, stage ligthing

Design & prinitng advertising/brochure/flyer/poster,news letter, sticjer etc

Promotion Photo documentation

Expense Even & prize, fee artist,

sponsor during exhibition, launching product etc

Press realese, stand flower due to shop opening, insentive & appreciation

Material, equipment & maint of Central AC

Material, equipment & maint of AC split

Material, equipment & maint of BAS

Material, equipment & maint of CCTV

Chemical for cooling twr, swimming pool etc

Material, equipment & maint of door & frame

Material, equipment & maint of electrical system

Material, equipment & maint of electronic system

Material, equipment & maint of elevator & travellator

Material, equipment & maint of escalator

Material, equipment & maint of fire protection (refill estinguiser)

Material, equipment & maint of air terjun & air mancur

Repair & Material, equipment & maint of Furniture

Maint Material, equipment & maint of gas pipe

Material, equipment & maint of building, Wall, Ceiling, Roofing, Paving, Side Walk

Material, equipment & maint of genset

Material, equipment & maint of gondola

Replacement of lamp

Material for mechanical equipment

Material, equipment & maint of MATV

Material, equipment & maint of plumbing

Material, equipment & maint of railing

Material, equipment & maint of sanitary

Material, equipment & maint of STP

Material, equipment & maint of swimming pool

Material, equipment & maint of telecomunication system

Enginering tools

Material, equipment & maint of ventilations

Material, equipment & maint of waterpump, eatwr tank

Material, equipment & maint of watertreatment

Maintenance oleh pihak ketiga yang ada Fee nya.

Fee for the security company

Security HT, stick, detector

Exps Bela diri, iuran KAMRA & Koramil, THR security, Tactical Fund

drink, tea, coffee for security

Honor trantib, trp Polsek, tactical expense

Painting for parking lot

Parking Monthly fee to Parking contractor

Expense Stationary, parking signage

drink, tea for parking staff

Fee for cleaning services company

Retribusi sampah

Cleaning pest & rodent controll

Exp drink, tea, coffee for cleaning contractor

Air freshener, Sanitary disposal bin, Mother's Room

Sanitary Fixture, Calmix, Union, Chemical.

Contract

Indoor Plant rental

Landscape Material, equipment & maint Landscape

Exp

Electricity bill to PLN

Gas metered to PN Gas

Fuel for genset

Telp bill for standing line (un allocated line)

Stat Chg Water bill for Deepwell

Water bill to Pamlyonaise

BPL Puit

Pay to PD PAL for STP

Commision due to Rental collection (Yearly)

Commision due to SC collection (Yearly)

Service Commision to agent

Expense Property Management consultant

Retainer operator Mall

Interest from deposito (net of tax)

Interest frm current account (net of tax)

Other Rounding - up of payment received frm tenant

Income

Un-refundable deposit

Interest of loans

Admin chg, cheque/giro book, trf charge etc

Other

Expense

Rounding-down of payment received frm tenant

Close Account

Monthly corp income tax

Untuk PPH 23 yang dipotong tenant dibuatkan terpisah atas Rental & SC