General Journal

Date Account title Ref Debit

Apr-01 Cash 101 40000
Share Capital - Ordinary 311
Apr-02 Rent Expenses 729 1000
Cash 101
Apr-03 Dental Supplies 126 4000
Account Payable 209
Apr-10 Account Receivable 112 5100
Service Revenue 400
Apr-11 Cash 101 1000
Unearned Revenue 209
Apr-20 Cash 101 2100
Services Revenue 400
Apr-30 Salary Expenses 726 2400
Cash 101
Apr-30 Account Payable 201 1600
Cash 101

Ledger
(Cash)
Date Explanation Ref Debit
Apr-01 Cash J1 40000
Apr-02 Cash J1
Apr-11 Cash J1 1000
Apr-20 Cash J1 2100
Apr-30 Cash J1
Apr-30 Cash J1
Saldo akhir

(Account Receivable)
Date Explanation Ref Debit
Apr-10 Account Receivable J1 5100
Saldo akhir J1

(Supplies)
Date Explanation Ref Debit
Apr-03 Dental Supplies J1 4000
 Saldo akhir

(Account Payable)
Date Explanation Ref Debit
Apr-03 Account Payable J1
Apr-30 Account Payable J1 1600
Saldo Akhir

(Unearned Revenue)
Date Explanation Ref Debit
Apr-10 Unearned Revenue J1
Saldo akhir J1

(Share Capital - Ordinary)

Date Explanation Ref Debit
Apr-11 Unearned Revenue J1 40000
Saldo akhir J1

(Service Revenue)
Date Explanation Ref Debit
Apr-10 Service Revenue J1
Apr-20 Service Revenue J1
Saldo akhir

(Salaries Expenses)
Date Explanation Ref Debit
Apr-10 Salaries Expenses J1 2400
Saldo akhir J1

(Rent Expenses)
Date Explanation Ref Debit
Apr-10 Rent Expense J1
Saldo akhir J1
J1
Credit
Cash
40000 Account Receivable
Supplies
1000 Account Payable
Unearned Revenue
4000 Share Capital - Ordinary
Service Revenue
5100 Salaries Expense
Rent Expense
1000

2100

2400

1600

No.101
Credit Balance
40000
1000

2400
1600
38100

No. 112
Credit Balance
5100
5100

No. 126
Credit Balance
4000
 4000

No. 201
Credit Balance
4000

2400

No. 209
Credit Balance
1000 1000
1000

No. 311
Credit Balance

40000

No. 400
Credit Balance
5100 5100
2100 7200
7200

No. 726
Credit Balance
2400
2400

No. 729
Credit Balance
1000
1000
 Trial Balance
Debit Credit
38100
5100
4000
2400
1000
40000
7200
2400
1000
50600 50600