NIM : 201431207
Seksi 10
|
PADA BULAN FEBRUARI 2010
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Descriptions
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Post-Reff
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Debit
|
Credit
|
|
|
1/2/2010
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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
|
|||
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Cash
|
2,400
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|||
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Unearned Medical Service Revenue
|
2,400
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|
3/2/2010
|
Promotion Expense
|
1,600
|
||
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Cash
|
1,600
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|
4/2/2010
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Cash
|
7,600
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||
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Unearned Medical Service Revenue
|
2,400
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|||
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Medical Service Revenue
|
10,000
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|||
|
5/2/2010
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Office Equipment
|
34,600
|
||
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Cash
|
12,000
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|||
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Account Payable
|
22,600
|
|||
|
Official Supplies
|
2,600
|
|||
|
Cash
|
2,600
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|||
|
6/2/2010
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Salaries Expense
|
4,700
|
||
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Cash
|
4,700
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|||
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8/2/2010
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Cash
|
4,700
|
||
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Medical Service Revenue
|
4,700
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|||
|
10/2/2010
|
Cash
|
1,600
|
||
|
Account Receivables
|
800
|
|||
|
Medical Service Revenue
|
2,400
|
|||
|
11/2/2010
|
Drawing/withdrawals
|
1,000
|
||
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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
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Salaries Expense
|
4,700
|
||
|
Cash
|
4,700
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|||
|
17/2/2010
|
Cash
|
4,000
|
||
|
Unearned Medical Service Revenue
|
4,000
|
|||
|
18/2/2010
|
Ulitities Expense
|
1,200
|
||
|
Cash
|
1,200
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|||
|
19/2/2010
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Cash
|
800
|
||
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Account Receivables (10/02/10)
|
800
|
|||
|
20/2/2010
|
Cash
|
1,300
|
||
|
Medical Service Revenue
|
1,300
|
|||
|
21/2/2010
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Account Payable (01/02/10)
|
5,000
|
||
|
Cash
|
5,000
|
|||
|
22/2/2010
|
Salaries Expense
|
4,700
|
||
|
Cash
|
4,700
|
|||
|
24/2/2010
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Account Payable (01/02/10)
|
5,000
|
||
|
Cash
|
5,000
|
|||
|
25/2/2010
|
Cash
|
1,200
|
||
|
Medical Service Revenue
|
1,200
|
|||
|
26/2/2010
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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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