POSTING ONLINE 1 AKUNTANSI KEUANGAN RS

CASH

Credit

Debit

POSTING
 

Date	Description	P/R	Amount		Date	Description	P/R	Amount
Feb, 01		GJ-1	120.000		Feb, 01		GJ-1	14.000
Feb, 02		GJ-1	15.600		Feb, 01		GJ-1	56.400
Feb, 02		GJ-1	2.400		Feb, 03		GJ-1	1.600
Feb, 04		GJ-1	7.600		Feb, 05		GJ-1	12.000
Feb, 06		GJ-2	4.700		Feb, 05		GJ-1	2.600
Feb, 10		GJ-2	1.600		Feb, 06		GJ-1	4.700
Feb, 12		GJ-2	3.400		Feb, 11		GJ-2	1.000
Feb, 17		GJ-2	4.000		Feb, 11		GJ-2	600
Feb, 19		GJ-2	800		Feb, 14		GJ-2	860
Feb, 20		GJ-2	1.300		Feb, 15		GJ-2	4.700
Feb, 25		GJ-3	1.200		Feb, 18		GJ-2	1.200
Feb, 26		GJ-3	1.100		Feb, 21		GJ-3	5.000
	Total Db		163.700		Feb, 22		GJ-3	4.700
	Total Cr		136.960		Feb, 24		GJ-3	5.000
	Db-Cr		26.740		Feb, 28		GJ-3	22.600
						Total		136.960

Credit

Building

Debit

Date	Description	P/R	Amount		Date	description	P/R	Amount
Feb, 01		GJ-1	560.000
	Total		560.000

Credit

“A” Capital

Debit

Date	Description	P/R	Amount		Date	Description	P/R	Amount
					Feb, 01		GJ-1	680.000
						Total		680.000

Credit

Medical supplies

Debit

                                                                                                                                         

Date	Description	P/R	Amount		Date	Description	P/R	Amount
Feb, 01		GJ-1	24.000
	Total		24.000

Credit

Account Payable

Debit

Date	Description	P/R	Amount		Date	Description	P/R	Amount
Feb, 21		GJ-3	5.000		Feb, 01		GJ-1	10.000
Feb, 24		GJ-3	5.000		Feb, 05		GJ-1	22.600
Feb, 28		GJ-3	22.600			Total Cr		32.600
	Total db		32.600
	Total cr		32.600
	Db-cr		0

Credit

Medical Equipment

Debit

Date	Description	P/R	Amount		Date	Description	P/R	Amount
Feb, 01		GJ-1	56.400
	Total		56.400

	Debit		Medical Service  Revenue		Credit

 

Date	Description	P/R	Amount		Date	Description	P/R	Amount
					Feb, 02		GJ-1	15.600
					Feb, 04		GJ-1	10.000
					Feb, 08		GJ-2	4.700
					Feb, 10		GJ-2	2.400
					Feb, 12		GJ-2	3.400
					Feb, 20		GJ-2	1.300
					Feb, 25		GJ-3	1.200
					Feb, 26		GJ-3	2.300
						Total		40.900

Credit

Unearned Service Revenue

Debit

Date	Description	P/R	Amount		Date	Description	P/R	Amount
Feb, 04		GJ-1	2.400		Feb, 02		GJ-1	2.400
	Total		2.400		Feb, 17		GJ-2	4.000
						Total		6.400
						Total db		2.400
						Cr - db		4.000

	Debit		Advertising Expense		Credit

 

Date	Description	P/R	Amount		Date	Description	P/R	Amount
Feb, 03		GJ-1	1.600
Feb, 14		GJ-2	860
	Total		2.460

			Office Equipment		Credit
	Debit

 

Date	Description	P/R	Amount		Date	Description	P/R	Amount
Feb, 05		GJ-1	34.600
	Total		34.600

Credit

Office Supplies

Debit

                                                                                    

Date	Description	P/R	Amount		Date	Description	P/R	Amount
Feb, 05		GJ-1	2.600
	Total		2.600

Credit

Salaries Expense

Debit

Date	Description	P/R	Amount		Date	Description	P/R	Amount
Feb, 06		GJ-1	4.700
Feb, 15		GJ-2	4.700
Feb, 22		GJ-3	4.700
	Total		14.100

Credit

	Debit

Account Reseivables

Date	Description	P/R	Amount		Date	Description	P/R	Amount
Feb, 10		GJ-2	800		Feb, 19		GJ-2	800
Feb, 26		GJ-3	1.200
	Total db		2.000
	Total cr		800
	Db-cr		1.200

Credit

Withdrawals

Debit

Date	Description	P/R	Amount		Date	Description	P/R	Amount
Feb, 11		GJ-2	1.000
	Total		1.000

Transportation Expense

Debit

Credit

Date	Description	P/R	Amount		Date	Description	P/R	Amount
Feb, 11		GJ-2	600
	Total		600

Credit

Utilities Expense

Debit

Date	Description	P/R	Amount		Date	Description	P/R	Amount
Feb, 18		GJ-2	1.200
	Total		1.200