Tugas Online 2 Akuntansi Nani Rahayu 201431143

NAMA  : Nani Rahayu

NIM     : 2014-31-143

SEKSI : 10

APOTIK SEHAT

Standard Two Colloumn Journal

Month : July, 2009

Date	Descriptions	Post-Reff	Debit	Credit
01 July 2009	Cash	√	40.000
	-          Anwar-Abraham Capital	√		40.000
	Cash	√	300.000
	-          Asset (Gedung)	√		300.000
03 July 2009	Office Equipment	√	12.000
	-          Cash	√		12.000
04 July 2009	Medical Supplies	√	80.000
	-          Account Payable	√		80.000
05 July 2009	Office Supplies	√	760
	-          Cash	√		760
07 July 2009	Cash	√	2.500
	-          Medical Revenue	√		2.500
08 July 2009	Advertising Expense	√	80
	-          Cash	√		80
09 July 2009	Account Payable	√	20.000
	-          Cash	√		20.000
10 July 2009	Medical Revenue	√		1.200
	-          Cash	√	400
	-          Account Receivables	√	800
14 July 2009	Cash	√	6.000
	-          Medical Revenue	√		6.000
15 July 2009	Office Supplies	√	200
	-          Cash	√		200
16 July 2009	Utilities Expense	√	600
	-          Cash	√		600
17 July 2009	Office Equipment	√	23.000
	-          Cash	√		8.000
	-          Account Payable	√		15.000
21 July 2009	Cash	√	11.500
	-          Medical Revenue	√		11.500
25 July 2009	Withdrawals	√	800
	-          Cash	√		800
26 July 2009	Advertising Expense	√	1.000
	-          Cash	√		1.000
28 July 2009	Cash	√	20.000
	-          Medical Revenue	√		20.000
29 July 2009	Account Payable	√	20.000
	-          Cash	√		20.000
30 July 2009	Account payable	√	4.000
	-          Cash	√		4.000
31 July 2009	Salaries Expense	√	3.000
	-          Cash	√		3.000
31 July 2009	Withdrawals	√	1.500
	-          Cash	√		1.500
	T O T A L		548.140	548.140

APOTIK SEHAT

POSTING TRANSACTION

MONTH: JULY 2009

Debit                                                                     Cash                                                  Credit

Date	Description	P/R	Amount	Date	Description	P/R	Amount
1 July		GJ-1	40.000
		GJ-1	300.000
				3 July		GJ-1	12.000
				5 July		GJ-1	760
7 July		GJ-1	2.500
				8 July		GJ-1	80
				9 July		GJ-1	20.000
10 July		GJ-1	400
14 July		GJ-1	6.000
				15 July		GJ-1	200
				16 July		GJ-1	600
				17 July		GJ-1	8.000
21 July		GJ-1	11.500
				25 July		GJ-1	800
				26 July		GJ-1	1.000
28 July		GJ-1	20.000
				29 July		GJ-1	20.000
				30 July		GJ-1	4.000
				31 July		GJ-1	3.000
				31 July		GJ-1	1.500
		total	380.400			Total	71.940
			71.940
	Balance		308.460

Debet                                                   Anwar-Abraham Capital                            Credit

			GJ-1	1 July	40.000

Debet                                                                   Asset (Gedung)                                  Credit

			GJ-1	1 July	300.000

Debet                                                   Office Equipment                                             Credit

GJ-1 GJ-1	3 July 17 July Balance	12.000 23.000 35.000

 Debet                                                                     Medical Supplies                              Credit

GJ-1	4 July	80.000

Debet                                                         Account Payable                                          Credit

			GJ-1	4 July 17 July	80.000 15.000
				total	95.000
GJ-1 GJ-1	29 July 29 July 30 July	20.000 20.000 4.000			44.000
				Balance	51.000

Debet                                                     Office Supplies                                                Credit

GJ-1 GJ-1	5 July 15 July Balance	760 200 960

Debet                                                  Medical Revenue                                               Credit

			GJ-1	7 July	2.500
			GJ-1	10 July	1.200
			GJ-1	14 July	6.000
			GJ-1	21 July 28 July	11.500 20.000
				Balance	41.200

Debet                                                           Advertising Expense                                 Credit

GJ-1	08 July 26 July	80 1.000
	Balance	1.080

Debet                                                                   Account Receivables                         Credit

GJ-1	10 July	800

Debet                                             Utilities Expense                                    Credit

GJ-1	16 July	600

Debet                                      Withdrawls/drawing                                     Credit

GJ-1	25 July	800
GJ-1	31 July	1.500
	Balance	2.300

Debet                                      Salaries Expense                                            Credit

GJ-1

31 July

3.000

APOTEK SEHAT

TRIAL BALANCE

MONTH: JULY 2009

	Description	Debet	Credit
1001	Cash	308.460
1002	Account Receiveable	800
1003	Medical Supplies	80.000
1004	Office Supplies	960
1101	Office Equipment	35.000
2001	Account Payable		51.000
3001	Anwar-Abraham Capital		40.000
3002	Asset (Gedung)		300.000
3101	Withdrawls/drawing	2.300
4001	Medical Revenue		41.200
5001	Salaries Expense	3.000
5002	Advertising Expense	1.080
5003	Utilities Expense	600
	Total	432.200	432.200