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    c1c013097 - Anita Dyah Palupi - Tugas 1

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    Anita Dyah Palupi
    This document contains accounting records for Dr. J.F. Outz's medical practice for the month of April. It includes a chart of accounts, general journal entries recording transactions, general ledger accounts, trial balance, income statement, capital statement, statement of financial position, and cash flow statement. The financial statements show the practice had revenues of $6,865, expenses of $3,562, and net income of $3,303 for the month.

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    c1c013097 - Anita Dyah Palupi - Tugas 1

    Uploaded by

    Anita Dyah Palupi
    227 views8 pages
    This document contains accounting records for Dr. J.F. Outz's medical practice for the month of April. It includes a chart of accounts, general journal entries recording transactions, general ledger accounts, trial balance, income statement, capital statement, statement of financial position, and cash flow statement. The financial statements show the practice had revenues of $6,865, expenses of $3,562, and net income of $3,303 for the month.

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    c1c013097_anita Dyah Palupi_tugas 1

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    This document contains accounting records for Dr. J.F. Outz's medical practice for the month of April. It includes a chart of accounts, general journal entries recording transactions, general ledger accounts, trial balance, income statement, capital statement, statement of financial position, and cash flow statement. The financial statements show the practice had revenues of $6,865, expenses of $3,562, and net income of $3,303 for the month.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    227 views8 pages

    c1c013097 - Anita Dyah Palupi - Tugas 1

    Uploaded by

    Anita Dyah Palupi
    This document contains accounting records for Dr. J.F. Outz's medical practice for the month of April. It includes a chart of accounts, general journal entries recording transactions, general ledger accounts, trial balance, income statement, capital statement, statement of financial position, and cash flow statement. The financial statements show the practice had revenues of $6,865, expenses of $3,562, and net income of $3,303 for the month.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 8

    J.F.

    OUTZ MD
    CHART OF ACCOUNTS
    CODE ACCOUNT NAME
    11 Cash
    12 Accounts Receivable
    13 Supplies
    14 Prepaid Insurance
    18 Equipment
    22 Accounts Payable
    31 J. F. Outz, Capital
    32 J. F. Outz, Drawing
    41 Professional Fees
    51 Salary Expense
    53 Rent Expense
    55 Laboratory Expense
    56 Utilities Expense
    59 Miscellaneous Expense
    Date Code Account Notes for transaction
    April, 1 53 Rent Expense Paid office rent for April
    11 Cash
    April, 3 18 Equipment Purchased equipment on account
    22 Accounts Payable
    April, 5 11 Cash Received cash on accounts
    12 Accounts Receivable
    April, 8 13 Supplies Purchased supplies
    22 Accounts Payable
    April, 9 22 Accounts Payable Returned defective equipment
    18 Equipment
    April, 12 22 Accounts Payable Paid creditors on account
    11 Cash
    April, 17 14 Prepaid Insurance Renewed 6-month property policy
    11 Cash
    April, 20 22 Accounts Payable Recorded March payment to creditor
    11 Cash
    April, 24 55 Laboratory Expense Paid for laboratory analysis
    11 Cash
    April, 27 32 J. F. Outz, Drawing J. F. Outz withdrew cash for personal use
    11 Cash
    April, 30 11 Cash Received fees from patients
    41 Professional Fees
    April, 30 51 Salary Expense Paid salaries
    11 Cash
    April, 30 56 Utilities Expense Paid utilities
    11 Cash
    April, 30 12 Accounts Receivable Recorded fees earned on account
    41 Professional Fees
    April, 30 59 Miscellaneous Expense Paid expenses
    11 Cash
    TOTAL
    J.F. OUTZ MD
    GENERAL JOURNAL
    Debet Credit
    800 $
    800 $
    2,100 $
    2,100 $
    3,150 $
    3,150 $
    245 $
    245 $
    325 $
    325 $
    1,250 $
    1,250 $
    370 $
    370 $
    200 $
    200 $
    545 $
    545 $
    1,250 $
    1,250 $
    1,720 $
    1,720 $
    1,725 $
    1,725 $
    360 $
    360 $
    5,145 $
    5,145 $
    132 $
    132 $
    19,317.00 $ 19,317.00 $
    J.F. OUTZ MD
    GENERAL JOURNAL
    CASH 11
    Date Information Ref Debet Credit Balance
    April, 1 4,123 $
    1 800 $ 3,323 $
    5 3,150 $ 6,473 $
    12 1,250 $ 5,223 $
    17 370 $ 4,853 $
    20 200 $ 4,653 $
    24 545 $ 4,108 $
    27 1,250 $ 2,858 $
    30 1,720 $ 4,578 $
    30 1,725 $ 2,853 $
    30 360 $ 2,493 $
    30 132 $ 2,361 $
    ACCOUNTS RECEIVABLE 12 $
    Date Information Ref Debet Credit Balance
    April, 1 6,725 $
    5 3,150 $ 3,575 $
    30 5,145 $ 8,720 $
    SUPPLIES 13 $
    Date Information Ref Debet Credit Balance
    April, 1 290 $
    8 245 $ 535 $
    PREPAID INSURANCE 14 $
    Date Information Ref Debet Credit Balance
    April, 1 465 $
    17 370 $ 835 $
    EQUIPMENT 18 $
    Date Information Ref Debet Credit Balance
    April, 1 19,745 $
    3 2,100 $ 21,845 $
    9 325 $ 21,520 $
    ACCOUNTS PAYABLE 22 $
    Date Information Ref Debet Credit Balance
    April, 1 765 $
    3 2,100 $ 2,865 $
    8 245 $ 3,110 $
    9 325 $ 2,785 $
    J.F. OUTZ MD
    GENERAL LEDGER
    per April 30, 2005
    12 1,250 $ 1,535 $
    20 200 $ 1,335 $
    J.F. OUTZ, CAPITAL 31 $
    Date Information Ref Debet Credit Balance
    April, 1 30,583 $
    J.F. OUTZ, DRAWING 32 $
    Date Information Ref Debet Credit Balance
    April, 1
    27 1,250 $ 1,250 $
    PROFESSIONAL FEES 41 $
    Date Information Ref Debet Credit Balance
    April, 1
    30 1,720 $ 1,720 $
    30 5,145 $ 6,865 $
    SALARY EXPENSE 51 $
    Date Information Ref Debet Credit Balance
    April, 1
    30 1,725 $ 1,725 $
    RENT EXPENSE 53 $
    Date Information Ref Debet Credit Balance
    April, 1
    1 800 $ 800 $
    LABORATORY EXPENSE 55 $
    Date Information Ref Debet Credit Balance
    April, 1
    24 545 $ 545 $
    UTILITIES EXPENSE 56 $
    Date Information Ref Debet Credit Balance
    April, 1
    30 360 $ 360 $
    MISCELLANEOUS EXPENSE 59 $
    Date Information Ref Debet Credit Balance
    April, 1
    30 132 $ 132 $
    Code Account Dr Cr
    11 Cash 2,361 $
    12 Accounts Receivable 8,720 $
    13 Supplies 535 $
    14 Prepaid Insurance 835 $
    18 Equipment 21,520 $
    22 Accounts Payable 1,335 $
    31 J. F. Outz, Capital 30,583 $
    32 J. F. Outz, Drawing 1,250 $
    41 Professional Fees 6,865 $
    51 Salary Expense 1,725 $
    53 Rent Expense 800 $
    55 Laboratory Expense 545 $
    56 Utilities Expense 360 $
    59 Miscellaneous Expense 132 $
    38,783 $ 38,783 $
    J.F OUTZ MD
    TRIAL BALANCE
    per April 30, 2005
    Revenue
    Professional Fees 6,865 $
    Expenses
    Salary expense 1,725 $
    Rent expense 800 $
    Laboratory expense 545 $
    Utilities expense 360 $
    miscellaneous expense 132 $ 3,562 $
    Net Income, 30 April 3,303 $
    J.F Outz MD, capital April 1,2005 30,583 $
    Add : Net Income 3,303 $
    33,886 $
    Less : J.F. Outz drawing 1,250 $
    J.F. Outz MD, Capital April 30, 2005 32,636 $
    ASSET
    Current Assets :
    Cash 2,361 $
    Account Receivable 8,720 $
    Prepaid Insurance 835 $
    Supplies 535 $ 12,451 $
    Fixed Assets:
    Equipment 21,520 $
    Total Asset 33,971 $
    LIABILITIES & EKUITIES
    Liabilities :
    Short-term liabilities :
    J.F OUTZ MD
    INCOME STATEMENT
    April 30, 2005
    J.F OUTZ MD
    CAPITAL STATEMENT
    April 30, 2005
    J.F. OUTZ MD
    STATEMENT OF FINANCIAL POSITION
    April 30,2005
    Account Payable 1,335 $
    Long-term Liabilities :
    Total Liabilities 1,335 $
    Ekuities :
    J.F Outs MD, Capital 32,636 $
    Total Liabilities & ekuities 33,971 $
    A. Cash Flows from Operating Activities
    Net Income 3,303 $
    Add :
    - Increasing of Accounts Payable 570 $
    570 $
    3,873 $
    Less :
    - Increasing of Accounts Receivable 1,995 $
    - Purchased Supplies 245 $
    - Purchased Equipment 1,775 $
    - Renewal Insurance Property 370 $
    4,385 $
    (512) $
    B. Cash Flows from Investing Activities :
    C. Cash Flows from Financing Activities :
    - J.F. Outz, Drawing 1,250 $
    1,250 $
    Decreasing Cash (1,762) $
    Cash, April 1, 2005 4,123 $
    Cash, April 30, 2005 2,361 $
    April 30, 2013
    J.F OUTZ MD
    CASH FLOW

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