{
  "country_code": "id", 
  "name": "Indonesia - Chart of Accounts", 
  "tree": {
      "Aktiva": {
          "Aktiva Lancar": {
              "Akun sementara": {
                  "Pembukaan sementara": {
                      "account_number": "1171.000", 
                      "account_type": "Temporary"
                  }, 
                  "account_number": "1170.000"
              }, 
              "Bank ": {
                  "Bank Other Currency": {
                      "account_number": "1122.000", 
                      "is_group": 1
                  }, 
                  "Bank Rupiah": {
                      "account_number": "1121.000", 
                      "is_group": 1
                  }, 
                  "account_number": "1120.000", 
                  "account_type": "Bank"
              }, 
              "Biaya di Bayar di Muka": {
                  "Biaya di Bayar di Muka": {
                      "Biaya di Bayar di Muka": {
                          "Biaya d Bayar di Muka": {
                              "account_number": "1151.00111"
                          }, 
                          "account_number": "1151.001"
                      }, 
                      "account_number": "1151.000"
                  }, 
                  "account_number": "1150.000"
              }, 
              "Kas": {
                  "Kas Mata Uang Lain": {
                      "Kas USD": {
                          "account_number": "1112.0010", 
                          "account_type": "Cash"
                      }, 
                      "account_number": "1112.000"
                  }, 
                  "Kas Rupiah": {
                      "Kas Besar": {
                          "account_number": "1111.0020", 
                          "account_type": "Cash"
                      }, 
                      "Kas Kecil": {
                          "account_number": "1111.0010", 
                          "account_type": "Cash"
                      }, 
                      "account_number": "1111.000", 
                      "account_type": "Cash"
                  }, 
                  "account_number": "1110.0000"
              }, 
              "Pendapatan Yang Akan di Terima": {
                  "Pendapatan Yang di Terima": {
                      "Pendapatan Yang Akan di Terima": {
                          "account_number": "1161.001"
                      }, 
                      "account_number": "1161.000"
                  }, 
                  "account_number": "1160.000"
              }, 
              "Persediaan Barang": {
                  "Persediaan Barang": {
                      "account_number": "1141.000", 
                      "account_type": "Stock", 
                      "is_group": 1
                  }, 
                  "Uang Muka Pembelian": {
                      "Uang Muka Pembelian": {
                          "account_number": "1142.001", 
                          "account_type": "Bank"
                      }, 
                      "account_number": "1142.000"
                  }, 
                  "account_number": "1140.000"
              }, 
              "Piutang": {
                  "Piutang Dagang": {
                      "Piutang Dagang": {
                          "account_number": "1131.0010", 
                          "account_type": "Receivable"
                      }, 
                      "account_number": "1131.000"
                  }, 
                  "Piutang Lain lain": {
                      "Piutang Lain-lain 1": {
                          "account_number": "1132.001", 
                          "account_type": "Receivable"
                      }, 
                      "account_number": "1132.000"
                  }, 
                  "account_number": "1130.000"
              }, 
              "account_number": "1100.0000"
          }, 
          "Aktiva Tetap": {
              "Aktiva": {
                  "Aktiva": {
                      "Aktiva": {
                          "account_number": "1211.001", 
                          "account_type": "Fixed Asset"
                      }, 
                      "account_number": "1211.000"
                  }, 
                  "Akumulasi Penyusutan Aktiva": {
                      "Akumulasi Penyusutan Aktiva": {
                          "account_number": "1212.001", 
                          "account_type": "Accumulated Depreciation"
                      }, 
                      "account_number": "1212.000"
                  }, 
                  "account_number": "1210.000"
              }, 
              "Investasi": {
                  "Investasi": {
                      "Deposito": {
                          "account_number": "1231.003", 
                          "is_group": 1
                      }, 
                      "Investai Saham": {
                          "Investasi Saham": {
                              "account_number": "1231.0011"
                          }, 
                          "account_number": "1231.001"
                      }, 
                      "Investasi Perumahan": {
                          "Investasi Perumahan": {
                              "account_number": "1231.0021"
                          }, 
                          "account_number": "1231.002"
                      }, 
                      "account_number": "1231.000"
                  }, 
                  "account_number": "1230.000"
              }, 
              "account_number": "1200.000"
          }, 
          "account_number": "1000.0000", 
          "root_type": "Asset"
      }, 
      "Beban": {
          "Beban Lain lain": {
              "Beban Lain lain": {
                  "Beban Adm Bank": {
                      "account_number": "5510.001"
                  }, 
                  "Beban Bunga Kredit Rekening Koran Bank": {
                      "account_number": "5510.004"
                  }, 
                  "Beban Bunga Pinjaman Pada Pihak Ke 3": {
                      "account_number": "5510.005"
                  }, 
                  "Beban Notaris Dan ADM Kredit Bank": {
                      "account_number": "5510.003"
                  }, 
                  "Beban Pajak Bumi & Bangunan": {
                      "account_number": "5510.006"
                  }, 
                  "Beban Pajak PPN": {
                      "account_number": "5510.008"
                  }, 
                  "Beban Pajak Penghasilan ": {
                      "account_number": "5510.007"
                  }, 
                  "Beban Provisi Pinjaman Bank": {
                      "account_number": "5510.002"
                  }, 
                  "Selisih Kurs": {
                      "account_number": "5510.010", 
                      "account_type": "Round Off"
                  }, 
                  "Selisih Pembayaran Customer": {
                      "account_number": "5510.009", 
                      "account_type": "Round Off"
                  }, 
                  "account_number": "5510.000"
              }, 
              "account_number": "5500.000"
          }, 
          "Beban Langsung": {
              "Beban Penjualan": {
                  "Biaya Asuransi Kendaraan Operasional": {
                      "account_number": "5110.009"
                  }, 
                  "Biaya BBM": {
                      "account_number": "5110.001"
                  }, 
                  "Biaya Barang Rusak": {
                      "account_number": "5110.007"
                  }, 
                  "Biaya Bonus, Hadiah, dan Sampel": {
                      "account_number": "5110.013"
                  }, 
                  "Biaya Entertainment dan Pergaulan": {
                      "account_number": "5110.014"
                  }, 
                  "Biaya Kebutuhan Penjualan": {
                      "account_number": "5110.011"
                  }, 
                  "Biaya Kuli": {
                      "account_number": "5110.005"
                  }, 
                  "Biaya Leasing Kendaraan Operasional": {
                      "account_number": "5110.010"
                  }, 
                  "Biaya Parkir": {
                      "account_number": "5110.003"
                  }, 
                  "Biaya Penjualan Lain Lain": {
                      "account_number": "5110.019"
                  }, 
                  "Biaya Perbaikan Kendaraan Operasional": {
                      "account_number": "5110.008"
                  }, 
                  "Biaya Perjalanan Dinas": {
                      "account_number": "5110.006"
                  }, 
                  "Biaya Piutang Tak Tertagih": {
                      "account_number": "5110.017"
                  }, 
                  "Biaya Sample": {
                      "account_number": "5110.012"
                  }, 
                  "Biaya Sewa Gudang": {
                      "account_number": "5110.015"
                  }, 
                  "Biaya Sewa Peralatan Gudang": {
                      "account_number": "5110.016"
                  }, 
                  "Biaya Susut Barang": {
                      "account_number": "5110.021"
                  }, 
                  "Biaya Tol": {
                      "account_number": "5110.002"
                  }, 
                  "Biaya Upah Angkat/Turun Barang": {
                      "account_number": "5110.004"
                  }, 
                  "Penyesuaian Stock": {
                      "account_number": "5110.020", 
                      "account_type": "Stock Adjustment"
                  }, 
                  "Potongan Supplier": {
                      "account_number": "5110.018"
                  }, 
                  "account_number": "5110.000"
              }, 
              "Biaya Gaji & Kesejahteraan Pegawai": {
                  "Biaya Asuransi Kesehatan Pegawai": {
                      "account_number": "5120.004"
                  }, 
                  "Biaya Gaji & Kesejahteraan Lainnya": {
                      "account_number": "5120.007"
                  }, 
                  "Biaya Gaji Karyawan Harian": {
                      "account_number": "5120.002"
                  }, 
                  "Biaya Gaji Staff & Karyawan Tetap": {
                      "account_number": "5120.001"
                  }, 
                  "Biaya Konsumsi": {
                      "account_number": "5120.006"
                  }, 
                  "Biaya Pengobatan": {
                      "account_number": "5120.003"
                  }, 
                  "Biaya THR, Bonus, dan Komisi": {
                      "account_number": "5120.005"
                  }, 
                  "account_number": "5120.000"
              }, 
              "Biaya Kantor & Gudang": {
                  "Biaya Alat Tulis Kantor": {
                      "account_number": "5130.005"
                  }, 
                  "Biaya Asuransi Bangunan": {
                      "account_number": "5130.014"
                  }, 
                  "Biaya Fotocopy, Photo, Print Out": {
                      "account_number": "5130.004"
                  }, 
                  "Biaya Humas & Pergaulan": {
                      "account_number": "5130.009"
                  }, 
                  "Biaya KTR & GDG Lain Lain": {
                      "account_number": "5130.018"
                  }, 
                  "Biaya PAM Gudang & Kantor": {
                      "account_number": "5130.002"
                  }, 
                  "Biaya PLN Gudang & Kantor": {
                      "account_number": "5130.001"
                  }, 
                  "Biaya Pemeliharaan Bgn Gudang": {
                      "account_number": "5130.008"
                  }, 
                  "Biaya Perizinan Kendaraan Operasional": {
                      "account_number": "5130.017"
                  }, 
                  "Biaya Perizinan Usaha dan Bangunan": {
                      "account_number": "5130.016"
                  }, 
                  "Biaya Perlengkapan Gudang": {
                      "account_number": "5130.010"
                  }, 
                  "Biaya Serba Serbi": {
                      "account_number": "5130.012"
                  }, 
                  "Biaya Servis Peralatan Gudang": {
                      "account_number": "5130.007"
                  }, 
                  "Biaya Sewa Kantor": {
                      "account_number": "5130.013"
                  }, 
                  "Biaya Stamp Duty & Pos": {
                      "account_number": "5130.006"
                  }, 
                  "Biaya Sumbangan": {
                      "account_number": "5130.015"
                  }, 
                  "Biaya TLP Gudang & Kantor": {
                      "account_number": "5130.003"
                  }, 
                  "Iuran Bulanan": {
                      "account_number": "5130.011"
                  }, 
                  "account_number": "5130.000"
              }, 
              "account_number": "5100.000"
          }, 
          "Beban Tidak Langsung": {
              "Biaya Gaji & Kesejahteraan Pegawai Indirect": {
                  "Biaya Gaji Lain Lain": {
                      "account_number": "5210.005"
                  }, 
                  "Biaya Gaji Staff": {
                      "account_number": "5210.001"
                  }, 
                  "Biaya Konsumsi": {
                      "account_number": "5210.004"
                  }, 
                  "Biaya Pengobatan & Kesehatan": {
                      "account_number": "5210.003"
                  }, 
                  "Biaya THR dan Bonus Staff": {
                      "account_number": "5210.002"
                  }, 
                  "account_number": "5210.000"
              }, 
              "Biaya Kantor Indirect": {
                  "Biaya Alat Tulis Kantor": {
                      "account_number": "5230.006"
                  }, 
                  "Biaya Asuransi Bangunan": {
                      "account_number": "5230.005"
                  }, 
                  "Biaya Fotocopy, Photo, Print Out": {
                      "account_number": "5230.007"
                  }, 
                  "Biaya Iuran Bulanan": {
                      "account_number": "5230.012"
                  }, 
                  "Biaya KTR Lain Lain": {
                      "account_number": "5230.016"
                  }, 
                  "Biaya Kirim Dokumen": {
                      "account_number": "5230.008"
                  }, 
                  "Biaya PAM Kantor": {
                      "account_number": "5230.002"
                  }, 
                  "Biaya PLN Kantor": {
                      "account_number": "5230.001"
                  }, 
                  "Biaya Pemeliharaan Bangunan Kantor": {
                      "account_number": "5230.011"
                  }, 
                  "Biaya Perizinan Bangunan": {
                      "account_number": "5230.014"
                  }, 
                  "Biaya Perizinan Kendaraan Dinas": {
                      "account_number": "5230.015"
                  }, 
                  "Biaya Perlengkapan & Peralatan Kantor": {
                      "account_number": "5230.009"
                  }, 
                  "Biaya Sewa Kantor": {
                      "account_number": "5230.004"
                  }, 
                  "Biaya Stamp Duty & Pos": {
                      "account_number": "5230.017"
                  }, 
                  "Biaya Sumbangan": {
                      "account_number": "5230.013"
                  }, 
                  "Biaya TLP Kantor": {
                      "account_number": "5230.003"
                  }, 
                  "Service Peralatan Kantor": {
                      "account_number": "5230.010"
                  }, 
                  "account_number": "5230.000"
              }, 
              "Biaya Operational Indirect": {
                  "Biaya Asuransi Kendaraan Dinas": {
                      "account_number": "5220.006"
                  }, 
                  "Biaya BBM": {
                      "account_number": "5220.001"
                  }, 
                  "Biaya Entertainment dan Pergaulan": {
                      "account_number": "5220.008"
                  }, 
                  "Biaya Hadiah dan Bonus": {
                      "account_number": "5220.009"
                  }, 
                  "Biaya Leasing Kendaraan Dinas": {
                      "account_number": "5220.007"
                  }, 
                  "Biaya Perbaikan Kendaraan Dinas": {
                      "account_number": "5220.005"
                  }, 
                  "Biaya Perjalanan Dinas": {
                      "account_number": "5220.004"
                  }, 
                  "Biaya TLP & HP": {
                      "account_number": "5220.003"
                  }, 
                  "Biaya Tol & Parkir": {
                      "account_number": "5220.002"
                  }, 
                  "account_number": "5220.000"
              }, 
              "account_number": "5200.000"
          }, 
          "Biaya Amortisasi": {
              "Biaya Amortisasi": {
                  "account_number": "5410.000"
              }, 
              "account_number": "5400.000"
          }, 
          "Biaya Penyusutan": {
              "Biaya Penyusutan": {
                  "By Peny Aktiva ": {
                      "account_number": "5310.001", 
                      "account_type": "Depreciation"
                  }, 
                  "account_number": "5310.000"
              }, 
              "account_number": "5300.000"
          }, 
          "account_number": "5000.000", 
          "root_type": "Expense"
      }, 
      "Modal": {
          "Laba": {
              "Laba Periode Berjalan": {
                  "account_number": "3230.000"
              }, 
              "Laba Tahun Berjalan": {
                  "account_number": "3220.000"
              }, 
              "Laba di Tahan": {
                  "account_number": "3210.000"
              }, 
              "account_number": "3200.000"
          }, 
          "Modal": {
              "Modal di Setor": {
                  "account_number": "3110.000"
              }, 
              "Prive P.Saham": {
                  "account_number": "3120.000"
              }, 
              "Saldo pembukaan Equity": {
                  "account_number": "3130.000"
              }, 
              "account_number": "3100.000"
          }, 
          "account_number": "3000.000", 
          "root_type": "Equity"
      }, 
      "Passiva": {
          "Pasiva Lancar": {
              "Biaya Yang Akan di Bayar": {
                  "Biaya Yang Akan di Bayar": {
                      "Biaya Yang Akan di Bayar": {
                          "account_number": "2131.001"
                      }, 
                      "account_number": "2131.000"
                  }, 
                  "Biaya Yang Akan di Bayar - Freight": {
                      "Biaya Yang Akan di Bayar - Freight": {
                          "account_number": "2132.001", 
                          "account_type": "Expenses Included In Valuation"
                      }, 
                      "account_number": "2132.000"
                  }, 
                  "account_number": "2130.000"
              }, 
              "Hutang Dagang": {
                  "Hutang Dagang Other Currency": {
                      "Hutang Dagang Biaya Kirim Dalam Negeri": {
                          "account_number": "2112.005", 
                          "account_type": "Payable"
                      }, 
                      "Hutang Dagang Biaya Kirim Luar Negeri (SGD)": {
                          "account_number": "2112.004", 
                          "account_type": "Payable"
                      }, 
                      "Hutang Dagang Biaya Kirim Luar Negeri (USD)": {
                          "account_number": "2112.003", 
                          "account_type": "Payable"
                      }, 
                      "Hutang Dagang Luar Negeri (SGD)": {
                          "account_number": "2112.002", 
                          "account_type": "Payable"
                      }, 
                      "Hutang Dagang Luar Negeri (USD)": {
                          "account_number": "2112.001", 
                          "account_type": "Payable"
                      }, 
                      "account_number": "2112.000"
                  }, 
                  "Hutang Dagang Rupiah": {
                      "HUtang Dagang Biaya Kirim Luar Negeri": {
                          "account_number": "2111.004", 
                          "account_type": "Payable"
                      }, 
                      "Hutang Dagang Biaya Kirim Dalam Negeri": {
                          "account_number": "2111.003", 
                          "account_type": "Payable"
                      }, 
                      "Hutang Dagang Dalam Negeri": {
                          "account_number": "2111.001", 
                          "account_type": "Payable"
                      }, 
                      "Hutang Dagang Luar Negeri": {
                          "account_number": "2111.002", 
                          "account_type": "Payable"
                      }, 
                      "account_number": "2111.000"
                  }, 
                  "Stock Diterima Tapi Tidak Ditagih": {
                      "account_number": "2115.000", 
                      "account_type": "Stock Received But Not Billed"
                  }, 
                  "account_number": "2110.000"
              }, 
              "Hutang Pajak": {
                  "Hutang Pajak": {
                      "account_number": "2141.000", 
                      "account_type": "Payable"
                  }, 
                  "account_number": "2140.000"
              }, 
              "Pendapatan di Terima di Muka": {
                  "Pendapatan di Terima di Muka": {
                      "Dp Penjualan": {
                          "account_number": "2121.001", 
                          "account_type": "Bank"
                      }, 
                      "account_number": "2121.000"
                  }, 
                  "account_number": "2120.000"
              }, 
              "account_number": "2100.000"
          }, 
          "Passiva Tetap": {
              "Hutang Lain Lain": {
                  "Hutang Lain Lain": {
                      "Hutang": {
                          "account_number": "2241.001"
                      }, 
                      "account_number": "2241.000"
                  }, 
                  "account_number": "2240.000"
              }, 
              "Hutang Leasing Kendaraan": {
                  "Hutang Leasing Kendaraan": {
                      "Hutang Leasing Kendaraan": {
                          "account_number": "2231.001"
                      }, 
                      "account_number": "2231.000"
                  }, 
                  "account_number": "2230.000"
              }, 
              "Hutang Pada Bank": {
                  "Hutang Bank": {
                      "Hutang": {
                          "account_number": "2221.001"
                      }, 
                      "account_number": "2221.000"
                  }, 
                  "account_number": "2220.000"
              }, 
              "Hutang Pada Pihak ke 3": {
                  "Hutang Bunga Pinjaman Pihak Ke 3 Tidak Rutin": {
                      "Hutang Bunga": {
                          "account_number": "2213.001"
                      }, 
                      "account_number": "2213.000"
                  }, 
                  "Pinjaman Pihak ke 3 Rutin": {
                      "Hutang": {
                          "account_number": "2211.001"
                      }, 
                      "account_number": "2211.000"
                  }, 
                  "Pinjaman Pihak ke 3 Tidak Rutin": {
                      "Hutang": {
                          "account_number": "2212.001"
                      }, 
                      "account_number": "2212.000"
                  }, 
                  "account_number": "2210.000"
              }, 
              "account_number": "2200.000"
          }, 
          "account_number": "2000.000", 
          "root_type": "Liability"
      }, 
      "Penjualan": {
          "Harga Pokok Pembelian": {
              "HPP Pembelian": {
                  "account_number": "4210.000", 
                  "account_type": "Cost of Goods Sold"
              }, 
              "account_number": "4200.000"
          }, 
          "Pendapatan Lain lain": {
              "Pendapatan Bunga Bank": {
                  "account_number": "4410.000"
              }, 
              "Pendapatan Bunga Dari Pihak Ke 3": {
                  "account_number": "4420.000"
              }, 
              "Pendapatan Keuntungan Penjualan Aktiva": {
                  "account_number": "4430.000"
              }, 
              "Pendapatan Komisi": {
                  "account_number": "4440.000"
              }, 
              "Pendapatan Lain lain": {
                  "account_number": "4480.000"
              }, 
              "Pendapatan Penjualan Barang BS": {
                  "account_number": "4470.000"
              }, 
              "Pendapatan Sewa Gudang": {
                  "account_number": "4450.000"
              }, 
              "Pendapatan Sewa Lain lain": {
                  "account_number": "4460.000"
              }, 
              "account_number": "4400.000"
          }, 
          "Pendapatan Service/Jasa": {
              "Pendapatan Service": {
                  "account_number": "4310.000"
              }, 
              "account_number": "4300.000"
          }, 
          "Penjualan Barang Dagangan": {
              "Penjualan": {
                  "account_number": "4110.000"
              }, 
              "Potongan Penjualan": {
                  "account_number": "4130.000"
              }, 
              "Retur Penjualan": {
                  "account_number": "4120.000"
              }, 
              "account_number": "4100.000"
          }, 
          "account_number": "4000.000", 
          "root_type": "Income"
      }
  }
}