Chart of Accounts explained
Indonesian standard account structure and how to read it.
The Chart of Accounts (COA) — "Bagan Akun" in Indonesian — is the list of all accounts available in your general ledger. The COA is the foundation of every accounting system: every journal, report and analysis references the accounts defined here.
esaFiskaly ships a standard Indonesian COA with 80+ ready-to-use accounts — aligned with SME practice and the SPT format.
Numbering convention
esaFiskaly's 4-digit convention:
| Range | Family | Normal side |
|---|---|---|
| 1000–1999 | Assets | Debit |
| 2000–2999 | Liabilities | Credit |
| 3000–3999 | Equity | Credit |
| 4000–4999 | Revenue | Credit |
| 5000–5999 | Cost of Goods Sold | Debit |
| 6000–7999 | Operating Expense | Debit |
| 8000–8999 | Other Income & Expense | Mixed |
| 9000–9999 | Tax | Credit (Liability) |
The first digit identifies the family; the second and third digits form a sub-family; the fourth digit is the individual account detail.
Accounts SMEs use most
Assets (1000–1999)
- 1100 Cash
- 1110 Bank — BCA / Mandiri / BRI / BNI
- 1200 Accounts Receivable
- 1300 Merchandise Inventory
- 1400 Input VAT
- 1500 Equipment
- 1510 Accumulated Depreciation — Equipment (contra-asset)
Liabilities (2000–2999)
- 2100 Accounts Payable
- 2200 PPh 21 Payable
- 2210 PPh 23 Payable
- 2220 PPh 26 Payable
- 2300 Output VAT Payable
- 2400 BPJS Health & Employment Payable
Equity (3000–3999)
- 3100 Paid-in Capital
- 3200 Retained Earnings
- 3300 Current Period Earnings
Revenue & Expense (4000–7999)
- 4100 Sales Revenue
- 5100 Cost of Goods Sold
- 6100 Salary Expense
- 6200 Rent Expense
- 6300 Utilities Expense
- 6400 Marketing Expense
Why this structure matters
Custom vs standard accounts
You can add new accounts to fit your business — e.g. 4101 Franchise Revenue or 6410 Digital Advertising Expense — as long as they remain within their family range.
What's not recommended: changing standard account numbers (especially tax accounts 2200–2300 and the 9000-series). These are referenced by esaFiskaly's tax engine to produce SPT Masa correctly.
Getting started with the COA
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The COA is empty when a tenant is newly created.
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One-click seeds 80+ standard accounts — pre-grouped and wired into the tax/payroll modules.
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For multi-branch operations, create per-branch sub-accounts (
1111 BCA Tebet,1112 BCA Kemang). - 7
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POS, invoice and payroll modules automatically pick the right account from your COA.