TUGAS MAKE-UP PERTEMUAN KE 4

	TUGAS MAKE-UP PERTEMUAN KE 4
			Nama : RISTIYANA
			Nim    : 201431368
JURNAL UMUM KLINIK A
PADA BULAN FEBRUARI 2010
DATE	Descriptions	Post-Reff	Debit	Credit
01-02-10	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
02-02-10	Cash		15,600
	Medical Service Revenue			15,600
	Cash		2,400
	Unearned Medical Service Revenue			2,400
03-02-10	Promotion Expense		1,600
	Cash			1,600
04-02-10	Cash		7,600
	Unearned Medical Service Revenue		2,400
	Medical Service Revenue			10,000
05-02-10	Office Equipment		34,600
	Cash			12,000
	Account Payable			22,600
	Official  Supplies		2,600
	Cash			2,600
06-02-10	Salaries Expense		4,700
	Cash			4,700
08-02-10	Cash		4,700
	Medical Service Revenue			4,700
10-02-10	Cash		1,600
	Account Receivables		800
	Medical Service Revenue			2,400
11-02-10	Drawing/withdrawals		1,000
	Cash			1,000
	Transport Expense		600
	Cash			600
12-02-10	Cash		3,400
	Medical Service Revenue			3,400
14-02-10	Promote Expense		860
	Cash			860
15-02-10	Salaries Expense		4,700
	Cash			4,700
17-02-10	Cash		4,000
	Unearned Medical Service Revenue			4,000
18-02-10	Ulitities Expense		1,200
	Cash			1,200
19-02-10	Cash		800
	Account Receivables (10/02/10)			800
20-02-10	Cash		1,300
	Medical Service Revenue			1,300
21-02-10	Account Payable (01/02/10)		5,000
	Cash			5,000
22-02-10	Salaries Expense		4,700
	Cash			4,700
24-02-10	Account Payable (01/02/10)		5,000
	Cash			5,000
25-02-10	Cash		1,200
	Medical Service Revenue			1,200
26-02-10	Account Payable (05/02/10)		2,300
	Cash			2,300
26-02-10	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