JURNAL
KLINIK “A” PADA BULAN FEBRUARI 2010
Date
|
Description
|
Post-ref
|
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 Service Revenue
|
|
-
|
2.400
|
|
|
|
|
|
3/2/2010
|
Advertising
Expense
|
|
1.600
|
-
|
|
Cash
|
|
-
|
1600
|
|
|
|
|
|
4/2/2010
|
Cash
|
|
7.600
|
-
|
|
Unearned
Service Revenue
|
|
2.400
|
-
|
|
Medical service Revenue
|
|
-
|
10.000
|
|
|
|
|
|
5/2/2010
|
Office
Equipment
|
|
34.600
|
-
|
|
Cash
|
|
-
|
12.000
|
|
A/P
|
|
-
|
22.600
|
|
|
|
|
|
|
Office
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
|
|
|
|
|
Account
Receiveble
|
|
1.600
|
-
|
|
Medical Service Revenue
|
|
800
|
-
|
|
|
|
-
|
2.400
|
|
|
|
|
|
11/2/2010
|
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
|
Advertising
Expense
|
|
860
|
-
|
|
Cash
|
|
-
|
860
|
|
|
|
|
|
15/2/2010
|
Salaries
Expense
|
|
4.700
|
-
|
|
Cash
|
|
-
|
4.700
|
|
|
|
|
|
17/2/2010
|
Cash
|
|
4.000
|
-
|
|
Unearned Service Revenue
|
|
-
|
4.000
|
|
|
|
|
|
18/2/2010
|
Utilities
Expense
|
|
1.200
|
-
|
|
Cash
|
|
-
|
1.200
|
|
|
|
|
|
19/2/2010
|
Cash
|
|
800
|
-
|
|
Account Receiveable
|
|
-
|
800
|
|
|
|
|
|
20/2/2010
|
Cash
|
|
1.300
|
-
|
|
Medical servise Revenue
|
|
-
|
1.300
|
|
|
|
|
|
21/2/2010
|
Account
Payable
|
|
5.000
|
-
|
|
Cash
|
|
-
|
5.000
|
|
|
|
|
|
22/2/2010
|
Salaries
expense
|
|
4.700
|
-
|
|
Cash
|
|
-
|
4.700
|
|
|
|
|
|
24/2/2010
|
Account
Payable
|
|
5.000
|
-
|
|
Cash
|
|
-
|
5.000
|
|
|
|
|
|
25/2/2010
|
Cash
|
|
1.200
|
-
|
|
Medical Service Revenue
|
|
-
|
1.200
|
|
|
|
|
|
26/2/2010
|
Cash
|
|
1.100
|
-
|
|
Account
Receiveable
|
|
1.200
|
-
|
|
Medical service Revenue
|
|
-
|
2.300
|
|
|
|
|
|
28/2/2010
|
Account
Payable
|
|
22.600
|
-
|
|
Cash
|
|
-
|
22.600
|
|
TOTAL
|
|
897.660
|
897.660
|
POSTING
Cash
Date
|
Explaination
|
Ref
|
Debit
|
Credit
|
Balance
|
01/02/10
|
Posting
|
|
120.000
|
-
|
120.000
|
|
|
|
-
|
14.000
|
106.000
|
|
|
|
-
|
56.400
|
49.600
|
02/02/10
|
|
|
15.600
|
-
|
65.200
|
|
|
|
2.400
|
-
|
67.600
|
03/02/10
|
|
|
-
|
1.600
|
66.000
|
04/02/10
|
|
|
7.600
|
-
|
73.600
|
05/02/10
|
|
|
-
|
12.000
|
61.600
|
|
|
|
-
|
2.600
|
59.000
|
06/02/10
|
|
|
-
|
4.700
|
54.300
|
08/02/10
|
|
|
4.700
|
-
|
59.000
|
10/02/10
|
|
|
1.600
|
-
|
60.600
|
11/02/10
|
|
|
-
|
1.000
|
59.600
|
|
|
|
-
|
600
|
59.000
|
12/02/10
|
|
|
3.400
|
-
|
62.400
|
14/02/10
|
|
|
-
|
860
|
61.540
|
15/02/10
|
|
|
-
|
4.700
|
56.840
|
17/02/10
|
|
|
4.000
|
-
|
60.840
|
18/02/10
|
|
|
-
|
1.200
|
59.640
|
19/02/10
|
|
|
800
|
-
|
60.440
|
20/02/10
|
|
|
1.300
|
-
|
61.740
|
21/02/10
|
|
|
-
|
5.000
|
56.740
|
22/02/10
|
|
|
-
|
4.700
|
52.040
|
24/02/10
|
|
|
-
|
5.000
|
47.040
|
25/02/10
|
|
|
1.200
|
-
|
48.240
|
26/02/10
|
|
|
1.100
|
-
|
49.340
|
28/02/10
|
|
|
-
|
22.600
|
26.740
|
Building
Date
|
Explaination
|
Ref
|
Debit
|
Credit
|
Balance
|
01/02/10
|
Posting
|
|
560.000
|
|
560.000
|
Capital
Date
|
Explaination
|
Ref
|
Debit
|
Credit
|
Balance
|
01/02/10
|
Posting
|
|
680.000
|
|
680.000
|
Medical Equipment
Date
|
Explaination
|
Ref
|
Debit
|
Credit
|
Balance
|
01/02/10
|
Posting
|
|
24.000
|
|
24.000
|
Account Payable
Date
|
Explaination
|
Ref
|
Debit
|
Credit
|
Balance
|
01/02/10
|
Posting
|
|
-
|
10.000
|
10.000
|
05/02/10
|
|
|
-
|
22.600
|
32.600
|
21/02/10
|
|
|
5.000
|
-
|
27.600
|
24/02/10
|
|
|
5.000
|
-
|
22.600
|
28/02/10
|
|
|
22.600
|
-
|
0
|
Medical Supplies
Date
|
Explaination
|
Ref
|
Debit
|
Credit
|
Balance
|
01/02/10
|
Posting
|
|
56.400
|
|
56.400
|
Medical Service Revenue
Date
|
Explaination
|
Ref
|
Debit
|
Credit
|
Balance
|
02/02/10
|
Posting
|
|
|
15.600
|
15.600
|
04/02/10
|
|
|
|
7.600
|
23.200
|
08/02/10
|
|
|
|
4.700
|
27.900
|
10/02/10
|
|
|
|
2.400
|
30.300
|
12/02/10
|
|
|
|
3.400
|
33.700
|
20/02/10
|
|
|
|
1.300
|
35.000
|
25/02/10
|
|
|
|
1.200
|
36.200
|
|
|
|
|
|
|
26/02/10
|
|
|
|
2.300
|
38.500
|
Unearned Service Revenue
Date
|
Explaination
|
Ref
|
Debit
|
Credit
|
Balance
|
02/02/10
|
Posting
|
|
|
2.400
|
2.400
|
17/02/10
|
|
|
|
4.000
|
6.400
|
Advertising Expense
Date
|
Explaination
|
Ref
|
Debit
|
Credit
|
Balance
|
03/02/10
|
Posting
|
|
1.600
|
|
1.600
|
14/02/10
|
|
|
860
|
|
2.460
|
Office Equipment
Date
|
Explaination
|
Ref
|
Debit
|
Credit
|
Balance
|
05/02/10
|
Posting
|
|
34.600
|
|
34.600
|
Office Supplies
Date
|
Explaination
|
Ref
|
Debit
|
Credit
|
Balance
|
05/02/10
|
Posting
|
|
2.600
|
|
2.600
|
Salaries Expense
Date
|
Explaination
|
Ref
|
Debit
|
Credit
|
Balance
|
06/02/10
|
Posting
|
|
4.700
|
|
4.700
|
15/02/10
|
|
|
4.700
|
|
9.400
|
22/02/10
|
|
|
4.700
|
|
14.100
|
Account Receiveable
Date
|
Explaination
|
Ref
|
Debit
|
Credit
|
Balance
|
10/02/10
|
Posting
|
|
800
|
|
800
|
19/02/10
|
|
|
|
800
|
0
|
26/02/10
|
|
|
1.200
|
|
1.200
|
Withdrawals
Date
|
Explaination
|
Ref
|
Debit
|
Credit
|
Balance
|
11/02/10
|
Posting
|
|
1.000
|
|
1.000
|
Transport Expense
Date
|
Explaination
|
Ref
|
Debit
|
Credit
|
Balance
|
11/02/10
|
Posting
|
|
600
|
|
600
|
Utilities Expense
Date
|
Explaination
|
Ref
|
Debit
|
Credit
|
Balance
|
18/02/10
|
Posting
|
|
1.200
|
|
1.200
|
Trial Balance
“Klinik A”
Februari 2010
Account Title
|
Debit
|
Credit
|
Cash
|
26.740
|
|
Building
|
560.000
|
|
Capital
|
|
680.000
|
Medical Equipment
|
24.000
|
|
Account Payable
|
|
0
|
Medical Suplies
|
56.400
|
|
Medical Service Revenue
|
|
38.500
|
Unearned Service Revenue
|
|
6.400
|
Advertising Expense
|
2.460
|
|
Office Equipment
|
34.600
|
|
Office Supplies
|
2.600
|
|
Salaries Expense
|
14.100
|
|
Account Receivable
|
1.200
|
|
Withdrawals
|
1.000
|
|
Transport Expense
|
600
|
|
Utilities Expense
|
1.200
|
|
TOTAL
|
724.900
|
724.900
|
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