E/PSI/017b-00/0516

PT. Prodia StemCell Indonesia

ACCOUNTING TEST

J.F. Outz, M.D., has been specialized on Cardiology field fot the last 3 years. A long in April, Outz made
several transaction on the list below :
1 : Rent Expenses of April $800.
3 : Practical tool kit $1,200 on credit.
5 : Receivable payment from patient $3,150.
8 : Office supply including Rontgen film on credit for $245.
9 : One of equipment which is purchased on 3 rd April was broken but on behalf of the agreement
It may return. The supplier willing to decrease the payment as $325.
12 : Account Payable to creditor $1,250.
17 : Pay on cash for several polis insurance of building as $370. Validity polis for 6 months.
20 : Had been found over cash $200 as per 1 st April on cash and A/P. The payment which is must
Be book on March had forgotten on report. What entry should be made report as per 20 th
April.
24 : Paid in cash for Laboratory analysis $545.
27 : Paid in cash from account book for prive Outz needed $1,250.
30 : Receptionist & nurses salary $1,725.
30 : Utility expenses $360.
30 : Miscllenous expenses $132.

Here below are title, number & balance account code of Outz report as per 1 st April :
11 Cash $4,123 (Dr)
12 A/R $6,725 (Dr)
13 Office Supply $290 (Dr)
14 Insurance Prepaid Expense $465 (Dr)
18 Equipment $19,745 (Dr)
22 A/P $765 (Cr)
31 DR. Outz’s Capital 31st April $30,583 (Cr)
32 Dr. Outz’s Prive (Dr)
41 Professional fees
51 Salary Expense
53 Rent Expense
55 Laboratory Expense
56 Utility Expense
59 Miscllenous Expense

Question!
1. Make 4 columns ledger for DR. Outz’s report as per 1 st April along the year.
2. Make 2 columns journals entry on each transaction.
3. Make posting for each journals entry to specify ledger.
4. Make Balance sheet as per 30th April.