TUGAS JURNAL 1

NAMA	:	ROSINTAN MANURUNG
NIM	:	2013 31 248
TUGAS JURNAL AKUNTANSI I
KLINIK “A”
STANDART TWO COLOUMB JURNAL
MONT FEBRUARY 2010
					TRIAL BALANCED
DATE		DESCRIPTION		POST REF	DEBIT	KREDIT
01–02-2012	Cash				120000
	Building				560000
			Capital “A”			680000
	Medical Supplies				24000
			Cash			14000
			Acount payable			10000
02/02/2010	Cash				15600
			Medical Revenue			15600
	Cash					2400
			Unearned medical revenue		2400
03-02-1010	Expertising Exprise				1600
			Cash			1600
04/02/2010	Cash				7600
	Unerned medical reveneu				2400
			Medical revenue (02-02-2010)			10000
05/02/2010	Office Equipment				34600
			Cash			12000
			Account Payable			24600
	Office Supplies				2600
			Cash			2600
06/02/2010	Salaries Exprise				4700
			Cash			4700
08/02/2010	Cash				4700
			Medical Revenue			4700
10/02/2010	Cash				1600
	Acount receivable				8000
			Medical revenue			24000
11/02/2010	Withdrawals				1000
			Cash			1000
	Transport Expense				600
			Cash			600
12/02/2010	Cash				3400
			Medical Revenue			3400
14/02/2010	Expertising experse				8600
			Cash			8600
15/02/2010	Salaries Expense				4700
			Cash			4700
17/02/2010	Cash				4000
			Unearned Medical revenue			4000
18/02/2010	Utilities Expense				1200
			Cash			1200
19/02/2010	Cash				800
			Acount receivable ( 10-02-2010)			800
20/10/2010	Cash				1300
			Medical Revenue			1300
21/02/2010	Acount payable (01-02-2012)				5000
			Cash			5000
22/02/2010	Salaries Expertise				4700
			Cash			4700
21/02/2010	Account payable (01-02-2010)				10000
			Cash			5000
			Account Receivable			5000
22/02/2010	Salaries Expense				4700
			Cash			4700
24/02/2010	Account payable (01-02-2010)				5000
			Cash			5000
26/02/2010	Cash				1100
	Account receivable				1200
			Medical Revenue			2300
28/02/2010	Account Payable				22600
			Cash			22600
		Jumlah			900500	900500