NAMA : ROSINTAN MANURUNG
NIM : 2013 31 248
APOTIK SEHAT
Standard Two Colloumn Journal
Month : July, 2009
| Date | Descriptions | Post-Reff | Debit | Credit |
| 01 July 2009 | Cash | Ö | 40.000 | |
| - Anwar-Abraham Capital | Ö | 40.000 | ||
| Cash | Ö | 300.000 | ||
| - Asset (Gedung) | Ö | 300.000 | ||
| 03 July 2009 | Office Equipment | Ö | 12.000 | |
| - Cash | Ö | 12.000 | ||
| 04 July 2009 | Medical Supplies | Ö | 80.000 | |
| - Account Payable | Ö | 80.000 | ||
| 05 July 2009 | Office Supplies | Ö | 760 | |
| - Cash | Ö | 760 | ||
| 07 July 2009 | Cash | Ö | 2.500 | |
| - Medical Revenue | Ö | 2.500 | ||
| 08 July 2009 | Advertising Expense | Ö | 80 | |
| - Cash | Ö | 80 | ||
| 09 July 2009 | Account Payable | Ö | 20.000 | |
| - Cash | Ö | 20.000 | ||
| 10 July 2009 | Medical Revenue | Ö | 1.200 | |
| - Cash | Ö | 400 | ||
| - Account Receivables | Ö | 800 | ||
| 14 July 2009 | Cash | Ö | 6.000 | |
| - Medical Revenue | Ö | 6.000 | ||
| 15 July 2009 | Office Supplies | Ö | 200 | |
| - Cash | Ö | 200 | ||
| 16 July 2009 | Utilities Expense | Ö | 600 | |
| - Cash | Ö | 600 | ||
| 17 July 2009 | Office Equipment | Ö | 23.000 | |
| - Cash | Ö | 8.000 | ||
| - Account Payable | Ö | 15.000 | ||
| 21 July 2009 | Cash | Ö | 11.500 | |
| - Medical Revenue | Ö | 11.500 | ||
| 25 July 2009 | Withdrawals | Ö | 800 | |
| - Cash | Ö | 800 | ||
| 26 July 2009 | Advertising Expense | Ö | 1.000 | |
| - Cash | Ö | 1.000 | ||
| 28 July 2009 | Cash | Ö | 20.000 | |
| - Medical Revenue | Ö | 20.000 | ||
| 29 July 2009 | Account Payable | Ö | 20.000 | |
| - Cash | Ö | 20.000 | ||
| 30 July 2009 | Account payable | Ö | 4.000 | |
| - Cash | Ö | 4.000 | ||
| 31 July 2009 | Salaries Expense | Ö | 3.000 | |
| - Cash | Ö | 3.000 | ||
| 31 July 2009 | Withdrawals | Ö | 1.500 | |
| - Cash | Ö | 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 |
