PT.

ADHI GUNA ELAEIS

PT. ADHI GUNA ELAEISs Chart of Accounts List
As of Feb 01, 2021
Code Name Parent Type Currency Balance
4903 Insurance Claims Other Income IDR 0.00
4904 Rent Income Other Income IDR 0.00
5000 Materials Purchased Cost of sales IDR 0.00
5001 Materials Imported Cost of sales IDR 0.00
5002 Miscellaneous Purchased Cost of sales IDR 0.00
5003 Packaging Cost of sales IDR 0.00
5100 Carriage Cost of sales IDR 0.00
5101 Import Duty Cost of sales IDR 0.00
5009 Transport Insurance Cost of sales IDR 0.00
5200 Opening Stock Cost of sales IDR 0.00
5201 Closing Stock Cost of sales IDR 0.00
6000 Productive Labour Direct Expenses IDR 0.00
6001 Cost of Sales Labour Direct Expenses IDR 0.00
6002 Sub-Contractors Direct Expenses IDR 0.00
6100 Sales Commissions Direct Expenses IDR 0.00
6200 Sales Promotions Direct Expenses IDR 0.00
6201 Advertising Direct Expenses IDR 0.00
6202 Gifts and Samples Direct Expenses IDR 0.00
6203 P.R.(Literature & Brochures Direct Expenses IDR 0.00
6900 Miscellaneous Expenses Direct Expenses IDR 0.00
7000 Gross Wages Overhead IDR 0.00
7001 Directors Salaries Overhead IDR 0.00
7002 Directors Remuneration Overhead IDR 0.00
7003 Staff Salaries Overhead IDR 0.00
7004 Wages-Regular Overhead IDR 0.00
7005 Wages-Casual Overhead IDR 0.00
7006 Employers N.I. Overhead IDR 0.00
7008 Recruitment Expenses Overhead IDR 0.00
7009 Adjustments Overhead IDR 0.00
7010 SSP Reclaimed Overhead IDR 0.00
7011 SMP Reclaimed Overhead IDR 0.00
7100 Rent Overhead IDR 0.00

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7102 Water Rates Overhead IDR 0.00
7103 General Rates Overhead IDR 0.00
7104 Premises Insurance Overhead IDR 0.00
7200 Electricity Overhead IDR 0.00
7201 Gas Overhead IDR 0.00
7202 Oil Overhead IDR 0.00
7203 Other Heating Costs Overhead IDR 0.00
7300 Fuel and Oil Overhead IDR 0.00
7301 Repairs and Servicing Overhead IDR 0.00
7302 Licences Overhead IDR 0.00
7303 Vechicle Insurance Overhead IDR 0.00
7304 Miscellaneous Motor Expenses Overhead IDR 0.00
7305 Scale Charges Overhead IDR 0.00
7400 Airfare Overhead IDR 0.00
7401 Travelling National Overhead IDR 0.00
7402 Travelling International Overhead IDR 0.00
7403 Car Hire Overhead IDR 0.00
7404 Hotels Overhead IDR 0.00
7405 U.K.Entertainment Overhead IDR 0.00
7406 Overseas Entertainment Overhead IDR 0.00
7407 Overseas Travelling Overhead IDR 0.00
7408 Subsistence Overhead IDR 0.00
7500 Printing Overhead IDR 0.00
7501 Postage and Carriage Overhead IDR 0.00
7502 Telephone Overhead IDR 0.00
7503 Telex/Telegram/Facsimile Overhead IDR 0.00
7504 Office Stationery Overhead IDR 0.00
7505 Books etc. Overhead IDR 0.00
7600 Legal Fees Overhead IDR 0.00
7601 Audit and Accountancy Fees Overhead IDR 0.00
10 Stock Current Asset IDR 0.00
11 Work in Progress Current Asset IDR 0.00
12 Finished Goods Current Asset IDR 0.00
210 Bank Deposit Account Current Asset IDR 0.00
220 Building Society Account Current Asset IDR 0.00
230 Petty Cash Current Asset IDR 0.00

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1240 Company Credit Card Current Asset IDR 0.00
250 Credit Card Receipts Current Asset IDR 0.00
200 Bank Current Account Current Asset IDR 0.00
1000 Freehold Property Fixed Asset IDR 0.00
1001 Leasehold Property Fixed Asset IDR 0.00
1010 Plant and Machinery Fixed Asset IDR 0.00
1020 Office Equipment Fixed Asset IDR 0.00
1011 Plant/Machinery Depreciation Overhead IDR 0.00
1021 Office Equipment Depreciation Fixed Asset IDR 0.00
1030 Furniture and Fixtures Fixed Asset IDR 0.00
1031 Furniture/Fixtures Depreciation Fixed Asset IDR 0.00
1040 Motor Vehicles Fixed Asset IDR 0.00
1041 Motor Vehicles Depreciation Fixed Asset IDR 0.00
2109 Accruals Current Liability IDR 0.00
2210 P.A.Y.E. Current Liability IDR 0.00
2211 National Insurance Current Liability IDR 0.00
2220 Net Wages Current Liability IDR 0.00
2200 Sales Tax Control Account Current Liability IDR 0.00
2201 Purchase Tax Control Account Current Liability IDR 0.00
2300 Owner A Drawings Current Liability IDR 0.00
2301 Owner A Funds Introduced Current Liability IDR 0.00
2400 Loans Non-Current LiabiliIDR 0.00
2410 Hire Purchase Non-Current LiabiliIDR 0.00
2420 Corporation Tax Non-Current LiabiliIDR 0.00
2430 Mortgages Non-Current LiabiliIDR 0.00
3000 Ordinary Shares Equity IDR 0.00
3010 Preference Shares Equity IDR 0.00
3030 Owner A Share Capital Equity IDR 0.00
3100 Reserves Equity IDR 0.00
3101 Undistributed Reserves Equity IDR 0.00
3200 Profit and Loss Account Equity IDR 0.00
4100 Export Sales Sales IDR 0.00
4400 Credit Charges(Late Payments Revenue IDR 0.00
4900 Miscellaneous Income Other Income IDR 0.00
4901 Royalties Received Other Income IDR 0.00
1100 Landing Cost Current Asset IDR 0.00

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2800 Unearned Revenue Liability IDR 0.00
4997 Gain on disposal Other Income IDR 0.00
9997 Loss on disposal Overhead IDR 0.00
2302 Income Tax Payable Liability IDR 0.00
4200 Sales of Assets Sales IDR 0.00
4009 Discounts Allowed Sales IDR 0.00
103 Prepayments Current Asset IDR 0.00
7007 Employers Pensions Overhead IDR 0.00
2230 Pension Fund Current Liability IDR 0.00
9995 Social Security Costs Overhead IDR 0.00
1050 Accumulated Depreciation Fixed Asset IDR 0.00
8000 Depreciation Expense Overhead IDR 0.00
3020 Retained Earnings Equity IDR 0.00
1249 Pending goods delivered notes Current Asset IDR 0.00
4905 Distribution and Carriage Other Income IDR 0.00
6499 Cargo Expense Account Direct Expenses IDR 0.00
4010 Sales Discount Sales IDR 0.00
5010 Purchase Discount Cost of sales IDR 0.00

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