Chart of Accounts (COA)

Cushions uses an Indonesian-compliant Chart of Accounts, suitable for manufacturing operations.

Major Groups:

• Aktiva (Assets)

• Kewajiban (Liabilities)

• Modal (Equity)

• Pendapatan (Revenue)

• Beban (Expenses)

Accounts are grouped by standard numbering, e.g.:

• 1xxx – Aktiva Lancar

• 2xxx – Kewajiban Jangka Pendek

• 5xxx – Beban Produksi

This setup allows proper financial reporting and audit compliance.