manajemen akuntansi RS
seksi 10
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JURNAL UMUM KLINIK MITRA SEHAT OKTOBER 2007
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DATE
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DESCRIPTION
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DEBET
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CREDIT
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1-Oct
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Dr. Abdul Rahmat Capital
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Rp 180,000
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Cash
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Rp 180,000
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2-Oct
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Prepaid Rent
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Rp 12,000
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Cash
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Rp 12,000
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3-Oct
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Medical Equipment
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Rp 160,000
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Cash
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Rp 45,000
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Account Payable
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Rp 115,000
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4-Oct
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Medical Supplies
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Rp 6,500
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Cash
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Rp 6,500
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Office Supplies
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Rp 2,500
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Cash
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Rp 1,300
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Account Payable
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Rp 1,200
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5-Oct
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Office Equipment
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Rp 4,800
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Notes Payable
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Rp 4,800
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6-Oct
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Medical Service Revenue
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Rp 6,700
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Cash
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Rp 3,400
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Account Receivable
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Rp 3,300
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7-Oct
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Unearned Medical Revenue
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Rp 2,300
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Cash
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Rp 2,300
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8-Oct
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Utilities Expense
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Rp 500
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Cash
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Rp 500
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9-Oct
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Withdrawals
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Rp 3,000
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Cash
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Rp 3,000
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12-Oct
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Medical Service Revenue
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Rp 16,500
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Cash
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Rp 16,500
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14-Oct
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Salary Expense
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Rp 1,500
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Cash
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Rp 1,500
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15-Oct
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Medical Service Revenue
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Rp 5,300
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Cash
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Rp 5,300
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16-Oct
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Prepaid Insurance
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Rp 1,500
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Cash
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Rp 1,500
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19-Oct
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Account Payable
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Rp 1,200
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Cash
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Rp 1,200
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20-Oct
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Medical Supplies
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Rp 600
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Cash
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Rp 600
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22-Oct
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Medical Service Revenue
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Rp 13,200
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Cash
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Rp 13,200
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25-Oct
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Salary Expense
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Rp 1,500
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Cash
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Rp 1,500
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26-Oct
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Utilities Expense
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Rp 1,200
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Cash
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Rp 1,200
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30-Oct
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Maintenance Expense
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Rp 2,100
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Cash
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Rp 2,100
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31-Oct
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Withdrawals
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Rp 2,800
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Cash
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Rp 2,800
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JUMLAH
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Rp 425,700
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Rp 425,700
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POSTING KLINIK MITRA SEHAT OKTOBER 2007
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ACCOUNT NUMBER : 1001
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Cash
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Date
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Desc
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D
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K
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Saldo
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Debet
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Credit
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1-Oct
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Rp
180,000
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Rp
180,000
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2-Oct
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Rp
12,000
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Rp
168,000
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3-Oct
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Rp
45,000
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Rp
123,000
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4-Oct
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Rp 6,500
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Rp
116,500
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Rp 1,300
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Rp
115,200
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6-Oct
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Rp 3,400
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Rp
118,600
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7-Oct
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Rp 2,300
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Rp
120,900
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8-Oct
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Rp 500
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Rp
120,400
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9-Oct
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Rp 3,000
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Rp
117,400
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12-Oct
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Rp
16,500
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Rp
133,900
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14-Oct
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Rp 1,500
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Rp
132,400
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15-Oct
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Rp 5,300
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Rp
137,700
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16-Oct
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Rp 1,500
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Rp
136,200
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19-Oct
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Rp 1,200
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Rp
135,000
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20-Oct
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Rp 600
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Rp
134,400
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22-Oct
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Rp
13,200
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Rp
147,600
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25-Oct
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Rp 1,500
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Rp
146,100
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26-Oct
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Rp 1,200
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Rp
144,900
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30-Oct
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Rp 2,100
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Rp
142,800
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31-Oct
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Rp 2,800
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Rp
140,000
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ACCOUNT NUMBER : 1002
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Account
Receivable
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Date
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Desc
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D
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K
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Saldo
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D
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K
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6-Oct
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Rp 3,300
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Rp
3,300
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ACCOUNT NUMBER : 1003
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Office
Supplies
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Date
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Desc
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D
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K
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Saldo
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D
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K
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4-Oct
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Rp 1,300
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Rp 1,200
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Rp
1,300
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Rp 1,200
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Rp
2,500
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ACCOUNT NUMBER 1004
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Office
Supplies
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Date
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Desc
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D
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K
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Saldo
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D
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K
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4-Oct
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Rp 1,300
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Rp 1,200
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Rp
1,300
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Rp 1,200
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Rp 2,500
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ACCOUNT NUMBER : 1005
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Prepaid
Insurance
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Date
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Desc
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D
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K
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Saldo
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D
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K
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16-Oct
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Rp 1,500
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Rp 1,500
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ACCOUNT NUMBER : 1101
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Medical
Equipment
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Date
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Desc
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D
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K
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Saldo
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D
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K
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3-Oct
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Rp
45,000
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Rp
115,000
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Rp
45,000
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Rp
115,000
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Rp
160,000
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ACCOUNT NUMBER : 1103
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Office
Equipment
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Date
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Desc
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D
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K
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Saldo
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D
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K
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5-Oct
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Rp
4,800
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Rp
4,800
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ACCOUNT NUMBER : 2001
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Account
Payable
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Date
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Desc
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D
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K
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Saldo
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D
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K
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4-Oct
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Rp 1,200
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Rp 1,200
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19-Oct
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Rp 1,200
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Rp
1,200
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Rp -
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ACCOUNT NUMBER : 2002
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Unearned
Medical Revenue
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Date
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Desc
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D
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K
|
Saldo
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D
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K
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7-Oct
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Rp 2,300
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Rp 2,300
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ACCOUNT NUMBER : 2101
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Notes
Payable
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Date
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Desc
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D
|
K
|
Saldo
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D
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K
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3-Oct
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Rp
115,000
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Rp
115,000
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5-Oct
|
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Rp 4,800
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Rp
119,800
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ACCOUNT NUMBER : 3001
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Capital
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Date
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Desc
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D
|
K
|
Saldo
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D
|
K
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1-Oct
|
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Rp
180,000
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Rp
180,000
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ACCOUNT NUMBER : 3101
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|
|
Withdrawals
|
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|
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Date
|
Desc
|
D
|
K
|
Saldo
|
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|
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D
|
K
|
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9-Oct
|
|
Rp 3,000
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Rp
3,000
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10-Oct
|
|
Rp 2,800
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Rp
5,800
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ACCOUNT NUMBER : 4001
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|
Medical
Service Revenue
|
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|
|
|
|
|
Date
|
Desc
|
D
|
K
|
Saldo
|
|
|
|
|
|
|
|
|
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|
D
|
K
|
|
|
|
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|
6-Oct
|
|
Rp 3,300
|
Rp 3,400
|
Rp
3,300
|
Rp 3,400
|
|
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|
|
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Rp 6,700
|
|
|
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12-Oct
|
|
|
Rp
16,500
|
|
Rp
23,200
|
|
|
|
|
|
|
15-Oct
|
|
|
Rp 5,300
|
|
Rp
28,500
|
|
|
|
|
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22-Oct
|
|
|
Rp
13,200
|
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Rp
41,700
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|
|
|
|
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|
|
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|
|
|
|
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|
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ACCOUNT NUMBER : 5001
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|
|
|
|
|
|
Salary
Expense
|
|
|
|
|
|
|
Date
|
Desc
|
D
|
K
|
Saldo
|
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|
|
|
|
|
|
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D
|
K
|
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14-Oct
|
|
Rp 1,500
|
|
Rp
1,500
|
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25-Oct
|
|
Rp 1,500
|
|
Rp
3,000
|
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|
|
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ACCOUNT NUMBER : 5002
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|
|
|
|
|
|
Utilities
Expense
|
|
|
|
|
|
|
Date
|
Desc
|
D
|
K
|
Saldo
|
|
|
|
|
|
|
|
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D
|
K
|
|
|
|
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8-Oct
|
|
Rp 500
|
|
Rp 500
|
|
|
|
|
|
|
|
26-Oct
|
|
Rp 1,200
|
|
Rp
1,700
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
ACCOUNT NUMBER : 5003
|
|
|
|
|
|
|
Maintenance
Expense
|
|
|
|
|
|
|
Date
|
Desc
|
D
|
K
|
Saldo
|
|
|
|
|
|
|
|
|
|
|
D
|
K
|
|
|
|
|
|
|
30-Oct
|
|
Rp 2,100
|
|
Rp
2,100
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ACCOUNT NUMBER :
|
|
|
|
|
|
|
Prepaid
Rent
|
|
|
|
|
|
|
Date
|
Desc
|
D
|
K
|
Saldo
|
|
|
|
|
|
|
|
D
|
K
|
|
|
|
|
|
|
2-Oct
|
|
Rp 12,000
|
|
Rp
12,000
|
|
|
|
|
|
|
|
TRIAL BALANCE KLINIK MITRA SEHAT OKTOBER 2007
|
|
JURNAL PENYESUAIAN KLINIK MITRA SEHAT OKTOBER 2007
|
|
|
|
ACCOUNT NUMBER
|
DESCRIPTION
|
DEBET
|
CREDIT
|
|
DATE
|
DESCRIPTION
|
DEBET
|
CREDIT
|
|
|
|
1001
|
Cash
|
Rp
140,000
|
|
|
Okt
|
Rent Expense
|
Rp 1,000
|
|
|
|
|
1002
|
Account Receivable
|
Rp 3,300
|
|
|
2007
|
Prepaid Rent
|
|
Rp 1,000
|
|
|
|
1003
|
Medical Supplies
|
Rp 7,100
|
|
|
|
Medical Equipment
Expense
|
Rp 3,333
|
|
|
|
|
1004
|
Office Supplies
|
Rp 2,500
|
|
|
|
Medical Equipment
|
|
Rp 3,333
|
|
|
|
1005
|
Prepaid Insurance
|
Rp 1,500
|
|
|
|
Medical Supplies Expense
|
Rp 1,100
|
|
|
|
|
1101
|
Medical Equipment
|
Rp
160,000
|
|
|
|
Medical Supplies
|
|
Rp 1,100
|
|
|
|
1103
|
Office Equipment
|
Rp 4,800
|
|
|
|
Office Supplies Expense
|
Rp 1,000
|
|
|
|
|
2001
|
Account Payable
|
Rp -
|
Rp -
|
|
|
Office Supplies
|
|
Rp 1,000
|
|
|
|
2002
|
Unearned Medical Revenue
|
|
Rp 2,300
|
|
|
Office Equipment Expense
|
Rp 100
|
|
|
|
|
2101
|
Notes Payable
|
|
119800
|
|
|
Office Equipment
|
|
Rp 100
|
|
|
|
3001
|
Capital
|
|
Rp
180,000
|
|
|
Insurance Expense
|
Rp 125
|
|
|
|
|
3101
|
Withdrawals
|
Rp 5,800
|
|
|
|
Prepaid Insurance
|
|
Rp 125
|
|
|
|
4001
|
Medical Service Revenue
|
|
Rp
41,700
|
|
|
JUMLAH
|
Rp 6,658
|
Rp 6,658
|
|
|
|
5001
|
Salaries Expense
|
Rp 3,000
|
|
|
|
|
|
|
|
|
|
5002
|
Utilities Expense
|
Rp 1,700
|
|
|
|
|
|
|
|
|
|
5003
|
Maintenance Expense
|
Rp 2,100
|
|
|
|
|
|
|
|
|
|
|
Prepaid Rent
|
Rp
12,000
|
|
|
|
|
|
|
|
|
|
|
JUMLAH
|
Rp
343,800
|
Rp
343,800
|
|
|
|
|
|
|
|
|
TEN
COLOUMN WORKSHEET KLINIK MITRA SEHAT OKTOBER 2007
|
|
|
Account
Number
|
Account
Title
|
Trial Balance
|
Adjustment
|
Adjusted
T - B
|
Income
Statement
|
Balance
Sheet
|
|
|
D
|
C
|
D
|
C
|
D
|
C
|
D
|
C
|
D
|
C
|
|
|
1001
|
Cash
|
Rp 140,000
|
|
|
|
Rp 140,000
|
|
|
|
Rp
140,000
|
|
|
|
1002
|
Account Receivable
|
Rp 3,300
|
|
|
|
Rp 3,300
|
Rp -
|
|
|
Rp 3,300
|
|
|
|
1003
|
Medical Supplies
|
Rp 7,100
|
|
|
Rp 1,100
|
Rp 6,000
|
Rp (1,100)
|
|
|
Rp 6,000
|
|
|
|
1004
|
Office Supplies
|
Rp 2,500
|
|
|
Rp 1,000
|
Rp 1,500
|
Rp (1,000)
|
|
|
Rp 1,500
|
|
|
|
1005
|
Prepaid Insurance
|
Rp 1,500
|
|
|
Rp 125
|
Rp 1,375
|
Rp (125)
|
|
|
Rp 1,375
|
|
|
|
1101
|
Medical Equipment
|
Rp 160,000
|
|
|
Rp 3,333
|
Rp 156,667
|
Rp (3,333)
|
|
|
Rp
156,667
|
|
|
|
1102
|
Accum. Depr. On Med - Eq
|
|
|
|
|
|
|
|
|
|
|
|
|
1103
|
Office Equipment
|
Rp 4,800
|
|
|
Rp 100
|
Rp 4,700
|
Rp (100)
|
|
|
Rp 4,700
|
|
|
|
1104
|
Accum. Depr. On Off - Eq
|
|
|
|
|
|
|
|
|
|
|
|
|
2001
|
Account Payable
|
|
Rp -
|
|
|
|
Rp -
|
|
|
|
Rp
-
|
|
|
2002
|
Unearned Medical Revenue
|
|
Rp 2,300
|
|
|
|
Rp 2,300
|
|
|
|
Rp 2,300
|
|
|
2101
|
Notes Payable
|
|
Rp 119,800
|
|
|
|
Rp 119,800
|
|
|
|
Rp 119,800
|
|
|
3001
|
Capital
|
|
Rp 180,000
|
|
|
|
Rp 180,000
|
|
|
|
Rp 180,000
|
|
|
3101
|
Withdrawals
|
Rp 5,800
|
|
|
|
Rp 5,800
|
Rp -
|
|
|
Rp 5,800
|
|
|
|
4001
|
Medical Service Revenue
|
|
Rp 41,700
|
|
|
|
Rp 41,700
|
|
Rp 41,700
|
|
|
|
|
5001
|
Salaries Expense
|
Rp 3,000
|
|
|
|
Rp 3,000
|
|
Rp
3,000
|
|
|
|
|
|
5002
|
Utilities Expense
|
Rp 1,700
|
|
|
|
Rp 1,700
|
|
Rp
1,700
|
|
|
|
|
|
5003
|
Maintenance Expense
|
Rp 2,100
|
|
|
|
Rp 2,100
|
|
Rp
2,100
|
|
|
|
|
|
5004
|
Rent Expense
|
|
|
Rp
1,000
|
|
|
|
Rp
1,000
|
|
|
|
|
|
5005
|
Office Supplies Expense
|
|
|
Rp
1,000
|
|
|
|
Rp
1,000
|
|
|
|
|
|
5006
|
Medical Supplies Expense
|
|
|
Rp
1,100
|
|
|
|
Rp
1,100
|
|
|
|
|
|
5007
|
Insurance Expense
|
|
|
Rp
125
|
|
|
|
Rp
125
|
|
|
|
|
|
5008
|
Depr. Expense on Med - Eq
|
|
|
|
|
|
|
|
|
|
|
|
|
5009
|
Depr. Expense on Off - E q
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Rent
|
Rp 12,000
|
|
|
Rp 1,000
|
Rp 11,000
|
Rp (1,000)
|
|
|
Rp 11,000
|
|
|
|
|
Medical Equipments Expense
|
|
|
Rp
3,333
|
|
|
|
Rp
3,333
|
|
|
|
|
|
|
Office Equipments Expense
|
|
|
Rp
100
|
|
|
|
Rp
100
|
|
|
|
|
|
|
JUMLAH
|
Rp 343,800
|
Rp 343,800
|
Rp
6,658
|
Rp 6,658
|
Rp 337,142
|
Rp 337,142
|
Rp
13,458
|
Rp 41,700
|
Rp
330,342
|
Rp 302,100
|
|
|
|
Net Income
|
|
|
|
|
|
|
|
Rp 28,242
|
Rp 28,242
|
|
|
|
|
LAPORAN LABA RUGI KLINIK MITRA SEHAT OKTOBER 2007
|
|
NERACA AKHIR KLINIK MITRA SEHAT OKTOBER 2007
|
|
Account Number
|
Description
|
Debit
|
Credit
|
|
Aktiva
|
|
|
|
|
Pasiva
|
|
|
Account Number
|
Description
|
Saldo
|
Account Number
|
Description
|
Saldo
|
|
4001
|
Medical Service Revenue
|
|
Rp 41,700
|
|
|
5001
|
Salaries Expense
|
Rp
3,000
|
|
|
1001
|
Cash
|
Rp
140,000
|
2001
|
Account Payable
|
Rp -
|
|
5002
|
Utilities Expense
|
Rp
1,700
|
|
|
1002
|
Account Receivables
|
Rp 3,300
|
2002
|
Unearned Medical Revenue
|
Rp 2,300
|
|
5003
|
Maintenance Expense
|
Rp
2,100
|
|
|
1003
|
Medical Supplies
|
Rp 6,000
|
2101
|
Notes Payable
|
Rp
119,800
|
|
5004
|
Rent Expense
|
Rp
1,000
|
|
|
1004
|
Office Supplies
|
Rp 1,500
|
3001
|
Capital
|
Rp
202,442
|
|
5005
|
Office Supplies Expense
|
Rp
1,000
|
|
|
1005
|
Prepaid Insurance
|
Rp 1,375
|
3101
|
|
|
|
5006
|
Medical Supplies Expense
|
Rp
1,100
|
|
|
|
Prepaid Rent
|
Rp 11,000
|
|
|
|
|
5007
|
Insurance Expense
|
Rp 125
|
|
|
1101
|
Medical Equipment
|
Rp
156,667
|
|
|
|
|
5008
|
Depr. Expense on Med - Eq
|
|
|
|
1103
|
Office Equipment
|
Rp 4,700
|
|
|
|
|
5009
|
Depr. Expense on Off - E q
|
|
|
|
|
JUMLAH
|
Rp
324,542
|
|
JUMLAH
|
Rp
324,542
|
|
|
Medical Equipments Expense
|
Rp
3,333
|
|
|
|
|
|
|
|
|
|
|
Office Equipments Expense
|
Rp 100
|
|
|
|
|
|
|
|
|
|
|
JUMLAH
|
Rp
13,458
|
Rp 41,700
|
|
|
|
|
|
|
|
|
|
Laba Rugi
|
|
Rp 28,242
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
LAPORAN PERUBAHAN MODAL KLINIK MITRA SEHAT OKTOBER 2007
|
|
|
|
|
|
|
|
|
Account Number
|
Description
|
Debit
|
Credit
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3001
|
Capital
|
|
Rp
180,000
|
|
|
|
|
|
|
|
|
|
Laba Rugi
|
|
Rp 28,242
|
|
|
|
|
|
|
|
|
3101
|
Withdrawals
|
Rp
5,800
|
|
|
|
|
|
|
|
|
|
|
JUMLAH
|
Rp
5,800
|
Rp
208,242
|
|
|
|
|
|
|
|
|
|
Modal Usaha Akhir
|
|
Rp
202,442
|
|
|
|
|
|
|
|
|