GENERAL JOURNAL Pg.

1
DATE DESCRIPTION PR DEBIT CREDIT
2012
April 1 Cash 101 1 0 0 0 0 0 -
Dr. Young, Capital 301 1 0 0 0 0 0 -
Invested cash for the business

1 Cash 101 5 0 0 0 0 -
Notes Payable 205 5 0 0 0 0 -
Received cash from Metro Bank

2 Furniture 130 2 5 0 0 0 -
Accounts Payable 201 2 5 0 0 0 -
Bought furniture on account. 2/10,
n/30

3 Medical Supplies 110 8 6 0 0 -

Accounts Payable 201 8 6 0 0 -
Bought medical supplies on account.
2/10, n/30

4 Medical Equipment 140 7 0 0 0 0 -

Accounts Payable 201 5 0 0 0 0 -
Cash 101 2 0 0 0 0 -
Bought medical equipment. 2/10,
n/30

5 Prepaid Insurance 115 3 6 0 0 -

Cash 101 3 6 0 0 -
Paid standard insurance

6 Prepaid Rent 120 1 8 0 0 0 -

Cash 101 1 8 0 0 0 -
Paid prepaid rent

7 Cash 101 1 5 6 0 0 -
Consulting Fees 405 1 5 6 0 0 -

Received cash for service rendered

8 Cash 101 1 2 5 0 0 -
Medical Service Fees 105 1 2 5 0 0 -

Collected cash for service rendered

 GENERAL JOURNAL Pg. 2
DATE DESCRIPTION PR DEBIT CREDIT
2012
April 9 Accounts Receivable 105 1 4 5 0 0 -
Medical Service Fees 401 1 4 5 0 0 -
Billed a client for service rendered

10 Accounts Payable 201 4 0 0 0 -

Cash 101 4 0 0 0 -
Paid a partial payment

11 Accounts Payable 201 2 4 5 0 0 -

Cash 101 2 4 5 0 0 -
Paid accounts payable

12 Cash 101 1 0 0 0 0 -
Accounts Receivable 105 1 0 0 0 0 -
Collected accounts receivable

13 Cash 101 1 3 6 0 0 -
Consulting Fees 405 1 3 6 0 0 -

Received cash for service rendered

14 Accounts Payable 201 4 9 0 0 0 -

Cash 101 4 9 0 0 0 -
Paid accounts payable

15 Cash 101 1 6 2 0 0 -
Medical Service Fees 401 1 6 2 0 0 -

Received cash for service rendered

17 Cash 101 1 5 5 0 0 -
Unearned Revenue 210 1 5 5 0 0 -
Received advance payment

18 Cash 101 4 5 0 0 -
Accounts Receivable 105 4 5 0 0 -
Received accounts receivable

20 Salaries Expense 501 1 5 0 0 0 -

Cash 101 1 5 0 0 0 -
Paid half a month slary of clinic
assistants
 GENERAL JOURNAL Pg.3
DATE DESCRIPTION PR DEBIT CREDIT
2012
April 23 Accounts Receivable 105 1 0 2 0 0 -
Medical Service Fees 401 1 0 2 0 0 -
Billed a client

25 Medical Supplies 110 4 7 0 0 -

Accounts Payable 201 4 7 0 0 -

Bought medical supplies on account

26 Dr. Young, Drawing 302 1 0 0 0 0 -

Cash 101 1 0 0 0 0 -
Owner's withdrawal

28 Cash 101 1 3 5 0 0 -
Consulting Fees 405 1 3 5 0 0 -

Received cash for service rendered

30 Miscellaneous Expense 545 3 6 5 0 -

Cash 101 3 6 5 0 -
Paid miscellaneous expenses