Jurnal Akuntansi

POLIKLINIK UMUM "SUNARNI HARAPAN HATI"
GENERAL JOURNAL
31-Jan-05
	Software Akuntansi Laporan Keuangan Terbaik
Date	Description	Ref	Dr	Cr
2005
1-Jan	Cash		3000000
	office equipment		2400000
	dr. Enuka, Capital			5400000
	( penerimaan modal pemilik )
2-Jan	Tool Medika		150000
	office equipment		500000
	Account payable			650000
	( pemb. Kredit pd toko siradjaya)
4-Jan	Prepaid Rent		900000
	Cash			900000
	( sewa ruangan prak. Untuk 3bln )
5-Jan	Cash		320000
	Fees Income			320000
	(pengobatan pasien)
11-Jan	Account Payable		250000
	Cash			250000
	(dibayar hutang kpd kimia farma
12-Jan	Insurance exp		160000
	Cash			160000
	(byr premi asuransi alat kedok,bln jan)
15-Jan	Account Receivable		700000
	Fees Income			700000
	(pengobatan pasien krywn PT.Virgo)
20-Jan	dr.Enuka, Drawing		200000
	Cash			200000
	(Prive dr.Enuka)
23-Jan	Account Receivable		400000
	Fees Income			400000
	(pengobatan karyawan STIE YPKP)
25-Jan	Cash		700000
	Account Receivable			700000
	(PT.Virgo~s-Son)
31-Jan	Miscellaneous exp.		70000
	Cash			70000
	(berbagai biaya operasional)
	TOTAL		9750000	9750000
	ADJUSTING JOURNAL ENTRY
31-Jan	Rent expense		300000
	Prepaid Rent			300000
	(sewa jatuh tempo)