====== 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.