San Jose Clinic

General Journal
date Account Titles and Explanation P.R. Debit
1 2020
2 July 1 Cash 2 0 0 0 0 0 0
3 San Jose,Capital
4 To record the initial investment to establish
5 San Jose Clinic
6

7 3 Office Equipment 5 0 0 0
8 Cash
9 Accounts Payable
10 To Record purchased office equipment and received
11 accounts payable from robinsons.
12

13 7 Furnitures and Fixtures 2 0 0 0 0

14 Cash
15 To record purchased tables and chairs
16

17 12 Office Equipment 3 7 5 0
18 Accounts Payable
19 To record purchased an office intercom on
20 account from wires and Gadgets
21

22 18 cash
23 Service Income
24 To record performed Professional Service
25

26

27 20 Office Equipment 2 0 0 0
28 Accounts Payable 1 7 5 0
29 Cash
30 Accounts Receivable
31 To record the partial settled accounts from
32 wires and gadgets
33

34 23 Rent Expense 8 5 0 0
35 Cash
36 To record Payment of Rent
37

38 25 Salaries Expense 4 0 0 0
39 Cash
40 To record salaries of employee

29 San Jose,Withdrawal 5 0 0 0
Cash
To record withdrawal for personal use

30 Accounts Receivable 5 0 0 0 0
Service Income
To record performed professional service on accoun

41
San Jose Clinic
General Journal
Credit
1

2
2 0 0 0 0 0 0 3

7
3 0 0 0 8
2 0 0 0 9

10

11
- 12

13
2 0 0 0 0 14

15

16

17
3 7 5 0 18

19

20

21

22

23

24

25

26

27

28
2 0 0 0 29
1 7 5 0 30

31

32

33

34
8 5 0 0 35

36

37

38
4 0 0 0 39

40

5 0 0 0

5 0 0 0 0

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12 - 12
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 Cash Accounts Receivable
Jul. 1 2 000 000 Jul.3 3 000 Jul.30 50 000 Jul.20 1 750
Jul. 18 25 000 Jul.7 20 000 48 250
Jul.20 2 000
Jul.23 8 500
Jul.25 4 000
Jul.29 5 000

2 025 000 42 500

1 982 500 Office Equipment
Jul.3 5 000
Jul.12 3 750

Furniture and Fixture Accounts Payable

Jul 7 20 000 Jul.20 1 750 Jul.3 2000
Jul.12 3750

1750 5750
4000

Service Income Rent Expense

Jul.18 25000 Jul.23 8 500
Jul.30 50000
75 000

Salaries Expense
Jul.25 4000
 San jose Clinic
General Journal
Account No. Account Titles Debit Credit