Nama Irensyah Payungbua'

Nim A021231249
Jurusan Manajemen

Journalizing For Business Operation Of Emily Valley The Dentist

General Journal
For The Month April Ended 30
JI
Date Acconunt's Titles and Explanation Ref Debit Credit
1-Apr Cash 101 $ 20,000.00
Owner's Capital 301 $ 20,000.00
1-Jan

2-Apr Rent Expense 729 $ 1,100.00

Cash 101 $ 1,100.00
3-Apr Supplies 201 $ 4,000.00
Account's Payable 101 $ 4,000.00
10-Apr Cash 101 $ 5,100.00
Account's Receiveble 112 $ 5,100.00
11-Apr Cash 101 $ 1,000.00
Unearned Service Revenue 209 $ 1,000.00
20-Apr Cash 101 $ 2,100.00
Service Revenue 400 $ 2,100.00
20-Apr Salaries and Wages Expense 726 $ 2,800.00
Cash 101 $ 2,800.00
30-Apr Account's Payable 201 $ 2,400.00
Cash 101 $ 2,400.00

Total $ 38,500.00 $ 38,500.00

Business Operation Of Emily Valley The Dentist
General Ledger
For The Month April Ended 30

Cash
Date Explanation Ref Debit Credit Balance
April 1 J1 $ 20,000.00 $ 20,000.00
$ 20,000.00
2 $ 1,100.00 $ 18,900.00
10 $ 5,100.00 $ 24,000.00
11 $ 1,000.00 $ 25,000.00
20 $ 2,100.00 $ 27,100.00
20 $ 2,800.00 $ 24,300.00
30 $ 2,400.00 $ 21,900.00

Account's Receiveble
Date Explanation Ref Debit Credit Balance
April 10 J1 $ 5,100.00 $ 5,100.00

Supplies
Date Explanation Ref Debit Credit Balance
April 3 J1 $ 4,000.00 $ 4,000.00

Accounts Payable
Date Explanation Ref Debit Credit Balance
 April 3 J1 $ 4,000.00 $ 4,000.00
30 J1 $ 2,400.00 $ 1,600.00

Unearned Service Revenue

Date Explanation Ref Debit Credit Balance
April 11 J1 $ 1,000.00 $ 1,000.00

Owner's Capital
Date Explanation Ref Debit Credit Balance
April 1 J1 $ 20,000.00 $ 20,000.00

Srvice Revenue
Date Explanation Ref Debit Credit Balance
April 20 J1 $ 2,100.00 $ 2,100.00

Salaries and Wages Expenses

Date Explanation Ref Debit Credit Balance
April 1 J1 $ 2,800.00 $ 2,800.00

Rent Expenses
Date Explanation Ref Debit Credit Balance
April 2 J1 $ 1,100.00 $ 1,100.00
Business Operation Of Emily Valley The Dentist
Trial Balance
For The Month April Ended 30
Debit Credit
Cash $ 21,900.00
Account's Receiveble $ 5,100.00
Supplies $ 4,000.00
Accounts Payable $ 1,600.00
Unearned Service Revenue $ 1,000.00
Owner's Capital $ 20,000.00
Srvice Revenue $ 2,100.00
Salaries and Wages Expenses $ 2,800.00
Rent Expenses $ 1,100.00
$ 29,800.00 $ 29,800.00