Nama : Nani Rahayu
NIM : 2014 31 143
SESI : 10
KELAS : PARALEL
JURNAL
UMUM KLINIK A
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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