Nim: 2014-31-325
Akuntansi seksi 10
| JURNAL UMUM KLINIK A PADA BULAN FEBRUARI 2010 | ||||||||||
| Date | Descriptions | Post-Reff | Debit | Credit | ||||||
| 1/2/2010 | Cash | 120,000 | ||||||||
| Building | 560,000 | |||||||||
| Capital | 680,000 | |||||||||
| Medical Supplies | 24,000 | |||||||||
| Cash | 14,000 | |||||||||
| Account Payable | 10,000 | |||||||||
| Medical Equipment | 56,400 | |||||||||
| Cash | 56,400 | |||||||||
| 2/2/2010 | Cash | 15,600 | ||||||||
| Medical Service Revenue | 15,600 | |||||||||
| Cash | 2,400 | |||||||||
| Unearned Medical Service Revenue | 2,400 | |||||||||
| 3/2/2010 | Promotion Expense | 1,600 | ||||||||
| Cash | 1,600 | |||||||||
| 4/2/2010 | Cash | 7,600 | ||||||||
| Unearned Medical Service Revenue | 2,400 | |||||||||
| Medical Service Revenue | 10,000 | |||||||||
| 5/2/2010 | Office Equipment | 34,600 | ||||||||
| Cash | 12,000 | |||||||||
| Account Payable | 22,600 | |||||||||
| Official Supplies | 2,600 | |||||||||
| Cash | 2,600 | |||||||||
| 6/2/2010 | Salaries Expense | 4,700 | ||||||||
| Cash | 4,700 | |||||||||
| 8/2/2010 | Cash | 4,700 | ||||||||
| Medical Service Revenue | 4,700 | |||||||||
| 10/2/2010 | Cash | 1,600 | ||||||||
| Account Receivables | 800 | |||||||||
| Medical Service Revenue | 2,400 | |||||||||
| 11/2/2010 | Drawing/withdrawals | 1,000 | ||||||||
| Cash | 1,000 | |||||||||
| Transport Expense | 600 | |||||||||
| Cash | 600 | |||||||||
| 12/2/2010 | Cash | 3,400 | ||||||||
| Medical Service Revenue | 3,400 | |||||||||
| 14/2/2010 | Promote Expense | 860 | ||||||||
| Cash | 860 | |||||||||
| 15/2/2010 | Salaries Expense | 4,700 | ||||||||
| Cash | 4,700 | |||||||||
| 17/2/2010 | Cash | 4,000 | ||||||||
| Unearned Medical Service Revenue | 4,000 | |||||||||
| 18/2/2010 | Ulitities Expense | 1,200 | ||||||||
| Cash | 1,200 | |||||||||
| 19/2/2010 | Cash | 800 | ||||||||
| Account Receivables (10/02/10) | 800 | |||||||||
| 20/2/2010 | Cash | 1,300 | ||||||||
| Medical Service Revenue | 1,300 | |||||||||
| 21/2/2010 | Account Payable (01/02/10) | 5,000 | ||||||||
| Cash | 5,000 | |||||||||
| 22/2/2010 | Salaries Expense | 4,700 | ||||||||
| Cash | 4,700 | |||||||||
| 24/2/2010 | Account Payable (01/02/10) | 5,000 | ||||||||
| Cash | 5,000 | |||||||||
| 25/2/2010 | Cash | 1,200 | ||||||||
| Medical Service Revenue | 1,200 | |||||||||
| 26/2/2010 | Account Payable (05/02/10) | 2,300 | ||||||||
| Cash | 2,300 | |||||||||
| 26/2/2010 | Account Payable (05/02/10) | 22,600 | ||||||||
| Cash | 22,600 | |||||||||
| T O T A L | 897,660 | 897,660 | ||||||||
| TRIAL BALANCE | ||||||||||
| AKUN | NERACA SALDO | |||||||||
| DEBIT | CREDIT | |||||||||
| Capital | 680,000 | |||||||||
| Medical Service Revenue | 40,900 | |||||||||
| Unearned Service Revenue | 4,000 | |||||||||
| Cash | 26,740 | |||||||||
| Building | 560,000 | |||||||||
| Medical Supplies | 24,000 | |||||||||
| Official Supplies | 2,600 | |||||||||
| Medical Equipment | 91,000 | |||||||||
| Account Payable | ||||||||||
| Account Receivables | 1,200 | |||||||||
| Drawing/withdrawals | 1,000 | |||||||||
| Promotion Expense | 2,460 | |||||||||
| Salaries Expense | 14,100 | |||||||||
| Transport Expense | 600 | |||||||||
| Ulitities Expense | 1,200 | |||||||||
| TOTAL | 724,900 | 724,900 | ||||||||
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