JURNAL PENYESUAIAN
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PER TANGGAL 31 DESEMBER 2008
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JURNAL UMUM
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JURNAL PENYESUAIAN
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Tgl
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Ket
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D
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K
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Tgl
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Ket
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D
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K
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12/31/2008
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Medical Supplies
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Rp 7,100
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12/31/2008
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Medical Supplies Expense
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Rp 5,000
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Cash
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Rp 7,100
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Medical Supplies
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Rp 5,000
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Office Supplies
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Rp 2,300
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Office Supplies Expense
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Rp 1,200
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Cash
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Rp 2,300
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Office Supplies
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Rp 1,200
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Prepaid Insurance
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Rp 1,500
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Insurance Expense
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Rp 1,500
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Cash
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Rp 1,500
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Prepaid Insuranse
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Rp 1,500
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Prepaid Rent
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Rp 240,000
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Rent Expense
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Rp 40,000
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Cash
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Rp 240,000
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Prepaid Rent
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Rp 40,000
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Medical Equipment
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Rp 120,000
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Medical Equipment Expense
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Rp 60,000
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Cash
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Rp 120,000
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Medical Equipment
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Rp 60,000
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Office Equipment
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Rp 48,000
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Office Equipment Expense
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Rp 24,000
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Cash
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Rp 48,000
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Office Equipment
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Rp 24,000
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Cash
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Rp 16,000
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Unernaed Expense
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Rp 9,200
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Unernaed
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Rp 16,000
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Unernaed
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Rp 9,200
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Salaries Expense
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Rp 33,000
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Salaries Expense
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Rp 21,000
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Cash
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Rp 33,000
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Account Payable
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Rp 21,000
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POSTING
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Cash
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Tgl
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Ket
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D
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K
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Saldo
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Rp 155,000
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Rp 155,000
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Rp 7,100
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Rp 147,900
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Rp 2,300
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Rp 145,600
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Rp 1,500
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Rp 144,100
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Rp
240,000
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Rp (95,900)
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Rp
120,000
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Rp
(215,900)
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Rp 48,000
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Rp
(263,900)
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Rp 16,000
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Rp
(247,900)
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Rp 33,000
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Rp
(280,900)
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Cash
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Rp (280,900)
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Medical Supplies
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Tgl
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Ket
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D
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K
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Saldo
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Rp 7,100
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Rp 7,100
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Rp 5,000
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Rp 2,100
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Medical Supplies
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Rp 2,100
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Office Supplies
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Tgl
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Ket
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D
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K
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Saldo
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Rp 2,300
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Rp 2,300
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Rp 1,200
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Rp 1,100
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Office Supplies
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Rp 1,100
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Prepaid Insurance
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Tgl
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Ket
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D
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K
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Saldo
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Rp 1,500
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Rp 1,500
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Prepaid Insurance
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Rp -
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Prepaid Rent
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Tgl
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Ket
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D
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K
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Saldo
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Rp 240,000
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Rp 240,000
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Rp 40,000
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Rp 200,000
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Prepaid Rent
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Rp 200,000
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Medical Equipment
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Tgl
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Ket
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D
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K
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Saldo
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Rp 120,000
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Rp 120,000
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Rp 60,000
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Rp 60,000
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Medical Equipment
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Rp 60,000
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Office Equipment
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Tgl
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Ket
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D
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K
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Saldo
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Rp 48,000
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Rp 48,000
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Rp 24,000
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Rp 24,000
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Office Equipment
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Rp 24,000
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Unernead
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Tgl
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Ket
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D
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K
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Saldo
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Rp 16,000
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Rp 16,000
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Rp 9,200
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Rp 25,200
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Unernaed
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Rp 25,200
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Salaries Expense
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Tgl
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Ket
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D
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K
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Saldo
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Rp 33,000
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Rp 33,000
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Rp 21,000
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Rp 54,000
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Salaries Expense
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Rp 54,000
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Account Payable
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Tgl
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Ket
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D
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K
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Saldo
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Account Payable
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Rp 21,000
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Medical Supplies Expense
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Tgl
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Ket
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D
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K
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Saldo
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Medical Supplies Expense
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Rp 5,000
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Office Supplies Expense
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Tgl
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Ket
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D
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K
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Saldo
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Office Supplies Expense
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Rp 1,200
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Insurance Expense
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Tgl
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Ket
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D
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K
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Saldo
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Insurance Expense
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Rp 1,500
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Rent Expense
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Tgl
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Ket
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D
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K
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Saldo
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Rent Expense
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Rp 40,000
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Medical Equipment Expense
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Tgl
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Ket
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D
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K
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Saldo
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Medical Equipment Expense
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Rp 60,000
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Office Equipment Expense
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Tgl
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Ket
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D
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K
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Saldo
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Office Equipment Expense
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Rp 24,000
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Unernaed Expense
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Tgl
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Ket
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D
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K
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Saldo
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Unernaed Expense
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Rp 9,200
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Worksheet
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Tgl
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Ket
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D
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K
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Saldo
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Cash
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Rp (280,900)
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Medical Supplies
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Rp 2,100
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Office Supplies
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Rp 1,100
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Prepaid Insurance
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Rp -
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Prepaid Rent
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Rp 200,000
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Medical Equipment
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Rp 60,000
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Office Equipment
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Rp 24,000
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Unernaed
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Rp 25,200
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Salaries Expense
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Rp 24,000
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Account Payable
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Rp 21,000
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Medical Supplies Expense
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Rp 5,000
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Office Supplies Expense
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Rp 1,200
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Insurance Expense
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Rp 1,500
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Rent Expense
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Rp 40,000
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Medical Equipment Expense
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Rp 60,000
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Office Equipment Expense
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Rp 24,000
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Unernaed Expense
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Rp 9,200
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Total
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Rp 171,200
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Rp 46,200
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LAPORAN KEUANGAN
|
PER TANGGAL 31 DESEMBER
2008
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AKTIVA
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2008
|
2009
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AKTIVA LANCAR
|
|
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Cash
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|
Rp 280,900
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Rp 155,000
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Unernaed
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Rp 16,000
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Rp 25,200
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Jumlah Aktiva Lancar
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Rp 296,900
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Rp 180,200
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AKTIVA TETAP
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Medical Supplies
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Rp 7,100
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Rp 2,100
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Office Supplies
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Rp 2,300
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Rp 1,100
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Medical
Equipment
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Rp 120,000
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Rp 60,000
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Office Equipment
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Rp 48,000
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Rp 24,000
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Akumulasi Penyusutan Aktiva Tetap
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Rp 296,900
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Rp 180,200
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Jumlah Aktiva Tetap
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|
Rp 474,300
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Rp 267,400
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KEWAJIBAN
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Acc. Payable
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Rp 4,600
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Rp 21,000
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Prepaid Insurance
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Rp 1,500
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-
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Prepaid
Rent
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Rp 240,000
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Rp 20,000
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Salaries Expense
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Rp 33,000
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Rp 24,000
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Rent Expense
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Rp 12,000
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Rp 40,000
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Jumlah Kewajiban
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Rp 291,100
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Rp 105,000
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JUMLAH KEWAJIBAN DAN AKTIVA BERSIH
|
Rp 1,062,300
|
Rp 552,600
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