No | Chart of Account Number | Chart of Account Name | Sales Revenue | Production Cost | Operational Expense | Other Income | Other Expense | Tax Expanse | Current Assets | Fixed Assets | Intangible Assets | Depreciation & Amortizations | Current Liabilities | Long Term Liabilities | Equity
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
1 | 100000 | Cash
2 | 100001 | Cash - Bath
3 | 100002 | Cash - USD
4 | 100003 | Cash - Ringgit
5 | 101001 | Bank BCA - 3670
6 | 101002 | CIMB Niaga - 7100
7 | 101003 | Crossing Bank
8 | 102000 | Account Receivable
9 | 103000 | Receivable - Employee
10 | 104000 | Prepaid Expense
11 | 105001 | Advance To Vendor 3rd Party
12 | 106001 | Receivable - VAT in
13 | 106002 | Receivable - PPH 23
14 | 106003 | Receivable - PPH 25
15 | 107000 | Unbilled Revenue
16 | 108100 | Asset - Computer
17 | 108101 | Depreciation - Computer
18 | 108200 | Asset - Furniture
19 | 108201 | Depreciation - Furniture
20 | 108300 | Asset - Equipment
21 | 108301 | Depreciation - Equipment
22 | 210000 | Payable - Trade
23 | 211000 | Payable - Owner
24 | 212000 | Accrued Expense
25 | 213000 | Payable - Payroll - BPJS
26 | 214001 | Payable - VAT out
27 | 214002 | Payable - PPH 21
28 | 214003 | Payable - PPH 23
29 | 214004 | Payable - PPH 4(2)
30 | 214005 | Unearned Revenue
31 | 310000 | Paid in Capital
32 | 310001 | Retained Earnings
33 | 310002 | Current Period Earnings
34 | 400001 | Revenue - Advisory
35 | 400002 | Revenue - Academy
36 | 400003 | Revenue - Communication
37 | 400004 | Revenue - Event
38 | 500001 | Cost Of Sales - Advisory
39 | 500002 | Cost Of Sales - Academy
40 | 500003 | Cost Of Sales - Communication
41 | 500004 | Cost Of Sales - Event
42 | 500101 | Expense - Salary Management
43 | 500102 | Expense - Salary Staff
44 | 500103 | Expense - Rental Building
45 | 500104 | Expense - Fuel & Toll
46 | 500105 | Expense - Maintenance Website
47 | 500106 | Expense - Consumption
48 | 500107 | Expense - Entertainment
49 | 500108 | Expense - Internet & Telephone
50 | 500109 | Expense - Electricity & Water
51 | 500110 | Expense - Building Material
52 | 501001 | Expense - Legal & Profesional Fees
53 | 501002 | Expense - License
54 | 501003 | Expense - Stationary & Printing
55 | 501004 | Expense - Adm Bank
56 | 504007 | Expense - Depreciation
57 | 600001 | Interst Income - Giro
58 | 600002 | Expense - Tax
59 | 600003 | Gain/ Loss Exchange Rate
60 | 900001 | Other Expense
61 | 999999 | Undifined