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Jurnal Apotik “Sehat”

DATE		DESCRIPTION	Post. Ref	DEBIT	CREDIT
Juli, 2009	01	Cash Building     -Capital		40.000 300.000	340.000
	03	Office Equipment     -Cash		12.000	12.000
	04	Medical Inventory     -Account Payable		80.000	80.000
	05	Office Supplies     -Cash		760	760
	07	Cash     -Medical Revenue		2.500	2.500
	08	Advertensi Expense     -Cash		80	80
	09	Account Payable     -Cash		20.000	20.000
	10	Cash Account Receivable     -Medical Revenue		1.200        800	2.000
	14	Cash     -Medical Revenue		6.000	6.000
	15	Office Supplies     -Cash		200	200
	16	Untilities Expense     -Cash		600	600
	17	Office Equipment     -Cash     -Account Payable		23.000	8.000    15.000
	21	Cash     -Medical Revenue		11.500	11.500
	25	With Drawls/Drawing     -Cash		800	800
	26	Advertensi Expense     -Cash		1.000	1.000
	29	Account Payable     -Cash		20.000	20.000
	30	Account Payable     -Cash		20.000	20.000
	31	Salaries Expense     -Cash		3.000	3.000
		With Drawls/Drawing     -Cash		1.500	1.500

Posting Apotik “Sehat”

A.     Cash

DATE		DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
Juli, 2009	01			40.000		40.000
	03				12.000	28.000
	05				760	27.240
	07			2.500		29.740
	08				80	29.660
	09				20.000	9.660
	10			1.200		10.860
	14			6.000		16.860
	15				200	16.660
	16				600	16.060
	17				8.000	8.060
	21			11.500		19.560
	25				800	18.760
	26				1.000	17.760
	28			20.000		37.760
	29				20.000	17.760
	30				4.000	13.760
	31				3.000    1.500	10.760                 9.260

B.      Building

DATE		DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
Juli, 2009	01			300.000		300.000

C.      Capital

DATE		DESCRIPTION	POST REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
Juli, 2009	01				340.000			340.000

D.     Supplies

DATE		DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
Juli, 2009	05			760		760
	15			200		960

E.      Equipment

DATE		DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
Juli, 2009	03			12.000		12.000
	17			23.000		35.000

F.       Revenue

DATE		DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
Juli, 2009	07				2.500		2.500
	10				2.000		4.500
	14				6.000		10.500
	21				11.500		22.000
	28				20.000		42.000

G.     Expense

DATE		DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
Juli, 2009	08			80		80
	16			600		680
	26			1.000		1.680
	31			3.000		4.680

H.     Account Receivable

DATE		DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
Juli, 2009	10			800		800

I.        Account Payable

DATE		DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
Juli, 2009	04				80.000			80.000
	09			20.000				60.000
	17				15.000			75.000
	29			20.000				55.000
	30			4.000				51.000

J.        With Drawls/Drawing

DATE		DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
Juli, 2009	25			800		800
	31			1.500		2.300

K.      Medical Inventory

DATE		DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
Juli, 2009	04			80.000		80.000

APOTIK “SEHAT”

TRIAL BALANCE

31 JULI 2009

Account Title (perkiraan)	SALDO
	Debit	Kredit
Cash	9.260
Building	300.000
Capital		340.000
Suplies	960
Equipment	35.000
Revenue		42.000
Expanse	4.680
Account Payable		51.000
Account Receivable	800
With Drawls/Drawing	2.300
Inventory	80.000
TOTAL	433.000	433.000