Ais Activity-journal Entries.xlsx
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DATE 10/1/2017 Initial investment
DESCRIPTION
10/1/2017 Purchase of land and medical building by paying 50,000 c
10/1/2017 Purchase of equipment and supplies by paying 59,000 cash
10/2/2017 Acquisition of "all in one" insurance for a year 10/4/2017 Received cash from patients 10/7/2017 Bought medical supplies on account 10/10/2017 Payment of salaries 10/12/2017 Unearned Revenue from Laguna Exp. 10/18/2017 Receivable from patients 10/21/2017 Repairs for medical equipment. 10/23/2017 Payment of telephone bill. 10/24/2017 Purchase of 2nd hand equipment on account 10/25/2017 Collection of A/R 10/25/2017 Payment of salaries 10/27/2017 Payment of A/P 10/30/2017 Withdrawals from medical practice 10/30/2017 Annual dues 10/30/2017 Depreciation of building 10/30/2017 Depreciation of equipment 10/30/2017 Adjustment of supplies 10/30/2017 Accrual of salaries 10/30/2017 Adjustment of insurance
Accrual of interest
ACCOUNT TITLE Cash
R/F
DEBIT 250,000
Marasigan, Capital Medical Building Land Cash 20% Notes Payable Medical Equipment Medical Supplies Cash 24% Notes Payable Prepaid Insurance Cash Cash Medical Revenues Medical Supplies Accounts Payable Salaries Expense Cash Cash Unearned Research Revenues Accounts Receivable Medical Revenues Repairs Expense Cash Telephone Expense Cash Medical Equipment Accounts Payable Cash Accounts Receivable Salaries Expense Cash Accounts Payable Cash Marasigan, Withdrawals Cash Association Dues Expense Cash Depreciation Expense- Building A/D- Medical Building Depreciation Expense- Equipment A/D- Medical Equipment Supplies Expense Medical Supplies Salaries Expense Salaries Payable Insurance Expense
1,000,000 250,000
420,000 39,000
20,000 117,000 17,000 73,000 90,000 317,000 23,000 3,000 45,000 113,000 110,000 13,000 100,000 15,000 5,000 3,000 35,000 38,000 1,667
Prepaid Insurance Interest Expense
28,000 Interest Payable
CREDIT 250,000
50,000 1,200,000
59,000 400,000 20,000 117,000 17,000 73,000 90,000 317,000 23,000 3,000 45,000 113,000 110,000 13,000 100,000 15,000 5,000 3,000 35,000 38,000
1,667 28,000
DATE
DESCRIPTION 11/5/2017 Acquisition of supplies on account 11/10/2017 Payment of salaries 11/12/2017 Received cash from patients 11/19/2017 Receivable from patients 11/25/2017 Payment of salaries 11/26/2017 Payment of telephone bill 11/26/2017 Collection of A/R 11/27/2017 Payment of A/P 11/27/2017 Withdrawals from medical practice 11/27/2017 Adjustment of supplies 11/27/2017 Accrual of salaries 11/27/2017 Depreciation of building 11/27/2017 Depreciation of equipment 11/27/2017 Adjustment of insurance Accrual of interest Earned revenues
ACCOUNT TITLE Medical Supplies Accounts Payable Salaries Expense Cash Cash Medical Revenues Accounts Receivable Medical Revenues Salaries Expense Cash Telephone Expense Cash Cash Accounts Receivable Accounts Payable Cash Marasigan, Withdrawals Cash Supplies Expense Medical Supplies Salaries Expense Salaries Payable Depreciation Expense- Building A/D- Medical Building Depreciation Expense- Equipment A/D- Medical Equipment Insurance Expense Prepaid Insurance Interest Expense Interest Payable Unearned Research Revenues Research Revenues
R/F
DEBIT
CREDIT 44,000 44,000 108,000 108,000 122,000 122,000 325,000 325,000 109,000 109,000 3,000 3,000 219,000 219,000 40,000 40,000 100,000 100,000 60,000 60,000 38,000 38,000 5,000 5,000 3750 3750 1,667 1,667 28,000 28,000 30,000 30,000
DATE DESCRIPTION 12/4/2017 Acquisition of supplies on account 12/4/2017 Received cash from patients 12/10/2017 Payment of salaries 12/18/2017 Receivable from patients 12/24/2017 Collection of A/R 12/24/2017 Payment of salaries 12/28/2017 Payment of telephone bill 12/28/2017 Payment of A/P 12/28/2017 Withdrawals from medical practice 12/28/2017 Adjustment of supplies 12/28/2017 Accrual of salaries 12/28/2017 Depreciation of building 12/28/2017 Depreciation of equipment 12/28/2017 Adjustment of insurance Accrual of interest Earned revenues
ACCOUNT TITLE Medical Supplies Accounts Payable Cash Medical Revenues Salaries Expense Cash Accounts Receivable Medical Revenues Cash Accounts Receivable Salaries Expense Cash Telephone Expense Cash Accounts Payable Cash Marasigan, Withdrawals Cash Supplies Expense Medical Supplies Salaries Expense Salaries Payable Depreciation Expense- Building A/D- Medical Building Depreciation Expense- Equipment A/D- Medical Equipment Insurance Expense Prepaid Insurance Interest Expense Interest Payable Unearned Research Revenues Research Revenues
R/F
DEBIT
CREDIT 60,000 60,000
131,000 131,000 115,000 115,000 332,000 332,000 332,000 332,000 172,500 172,500 3,000 3,000 63,000 63,000 100,000 100,000 58,000 58,000 38,000 38,000 5,000 5,000 3,750 3,750 1,667 1,667 28,000 28,000 30,000 30,000
DATE DESCRIPTION 1/4/2018 Purchase of supplies on account 1/4/2018 Received cash from patients 1/8/2018 Payment of salaries 1/11/2018 Hired 2 new production staffs 1/12/2018 Purchase of raw materials on credit 1/18/2018 Receivable from patients 1/25/2018 Collections from customers 1/25/2018 Payment of salaries and wages 1/28/2018 Payment of telephone bill 1/29/2018 Payment of accounts payable 1/29/2018 Withdrawals from medical practice
ACCOUNT TITLE Medical Supplies Accounts Payable Cash Medical Revenues Salaries Expense Cash
Raw Materials Accounts Payable Accounts Receivable Medical Revenues Cash Accounts Receivable
Telephone Expense Cash Accounts Payable Cash OTSO OTSO, Withdrawals Cash
R/F
DEBIT
CREDIT 70000 70000 131000 131000 45500 45500
350000 350000 373000 373000 210000 210000
3000 3000 65000 65000 150000 150000
DESCRIPTION
10/1/2017 Purchase of land and medical building by paying 50,000 c
10/1/2017 Purchase of equipment and supplies by paying 59,000 cash
10/2/2017 Acquisition of "all in one" insurance for a year 10/4/2017 Received cash from patients 10/7/2017 Bought medical supplies on account 10/10/2017 Payment of salaries 10/12/2017 Unearned Revenue from Laguna Exp. 10/18/2017 Receivable from patients 10/21/2017 Repairs for medical equipment. 10/23/2017 Payment of telephone bill. 10/24/2017 Purchase of 2nd hand equipment on account 10/25/2017 Collection of A/R 10/25/2017 Payment of salaries 10/27/2017 Payment of A/P 10/30/2017 Withdrawals from medical practice 10/30/2017 Annual dues 10/30/2017 Depreciation of building 10/30/2017 Depreciation of equipment 10/30/2017 Adjustment of supplies 10/30/2017 Accrual of salaries 10/30/2017 Adjustment of insurance
Accrual of interest
ACCOUNT TITLE Cash
R/F
DEBIT 250,000
Marasigan, Capital Medical Building Land Cash 20% Notes Payable Medical Equipment Medical Supplies Cash 24% Notes Payable Prepaid Insurance Cash Cash Medical Revenues Medical Supplies Accounts Payable Salaries Expense Cash Cash Unearned Research Revenues Accounts Receivable Medical Revenues Repairs Expense Cash Telephone Expense Cash Medical Equipment Accounts Payable Cash Accounts Receivable Salaries Expense Cash Accounts Payable Cash Marasigan, Withdrawals Cash Association Dues Expense Cash Depreciation Expense- Building A/D- Medical Building Depreciation Expense- Equipment A/D- Medical Equipment Supplies Expense Medical Supplies Salaries Expense Salaries Payable Insurance Expense
1,000,000 250,000
420,000 39,000
20,000 117,000 17,000 73,000 90,000 317,000 23,000 3,000 45,000 113,000 110,000 13,000 100,000 15,000 5,000 3,000 35,000 38,000 1,667
Prepaid Insurance Interest Expense
28,000 Interest Payable
CREDIT 250,000
50,000 1,200,000
59,000 400,000 20,000 117,000 17,000 73,000 90,000 317,000 23,000 3,000 45,000 113,000 110,000 13,000 100,000 15,000 5,000 3,000 35,000 38,000
1,667 28,000
DATE
DESCRIPTION 11/5/2017 Acquisition of supplies on account 11/10/2017 Payment of salaries 11/12/2017 Received cash from patients 11/19/2017 Receivable from patients 11/25/2017 Payment of salaries 11/26/2017 Payment of telephone bill 11/26/2017 Collection of A/R 11/27/2017 Payment of A/P 11/27/2017 Withdrawals from medical practice 11/27/2017 Adjustment of supplies 11/27/2017 Accrual of salaries 11/27/2017 Depreciation of building 11/27/2017 Depreciation of equipment 11/27/2017 Adjustment of insurance Accrual of interest Earned revenues
ACCOUNT TITLE Medical Supplies Accounts Payable Salaries Expense Cash Cash Medical Revenues Accounts Receivable Medical Revenues Salaries Expense Cash Telephone Expense Cash Cash Accounts Receivable Accounts Payable Cash Marasigan, Withdrawals Cash Supplies Expense Medical Supplies Salaries Expense Salaries Payable Depreciation Expense- Building A/D- Medical Building Depreciation Expense- Equipment A/D- Medical Equipment Insurance Expense Prepaid Insurance Interest Expense Interest Payable Unearned Research Revenues Research Revenues
R/F
DEBIT
CREDIT 44,000 44,000 108,000 108,000 122,000 122,000 325,000 325,000 109,000 109,000 3,000 3,000 219,000 219,000 40,000 40,000 100,000 100,000 60,000 60,000 38,000 38,000 5,000 5,000 3750 3750 1,667 1,667 28,000 28,000 30,000 30,000
DATE DESCRIPTION 12/4/2017 Acquisition of supplies on account 12/4/2017 Received cash from patients 12/10/2017 Payment of salaries 12/18/2017 Receivable from patients 12/24/2017 Collection of A/R 12/24/2017 Payment of salaries 12/28/2017 Payment of telephone bill 12/28/2017 Payment of A/P 12/28/2017 Withdrawals from medical practice 12/28/2017 Adjustment of supplies 12/28/2017 Accrual of salaries 12/28/2017 Depreciation of building 12/28/2017 Depreciation of equipment 12/28/2017 Adjustment of insurance Accrual of interest Earned revenues
ACCOUNT TITLE Medical Supplies Accounts Payable Cash Medical Revenues Salaries Expense Cash Accounts Receivable Medical Revenues Cash Accounts Receivable Salaries Expense Cash Telephone Expense Cash Accounts Payable Cash Marasigan, Withdrawals Cash Supplies Expense Medical Supplies Salaries Expense Salaries Payable Depreciation Expense- Building A/D- Medical Building Depreciation Expense- Equipment A/D- Medical Equipment Insurance Expense Prepaid Insurance Interest Expense Interest Payable Unearned Research Revenues Research Revenues
R/F
DEBIT
CREDIT 60,000 60,000
131,000 131,000 115,000 115,000 332,000 332,000 332,000 332,000 172,500 172,500 3,000 3,000 63,000 63,000 100,000 100,000 58,000 58,000 38,000 38,000 5,000 5,000 3,750 3,750 1,667 1,667 28,000 28,000 30,000 30,000
DATE DESCRIPTION 1/4/2018 Purchase of supplies on account 1/4/2018 Received cash from patients 1/8/2018 Payment of salaries 1/11/2018 Hired 2 new production staffs 1/12/2018 Purchase of raw materials on credit 1/18/2018 Receivable from patients 1/25/2018 Collections from customers 1/25/2018 Payment of salaries and wages 1/28/2018 Payment of telephone bill 1/29/2018 Payment of accounts payable 1/29/2018 Withdrawals from medical practice
ACCOUNT TITLE Medical Supplies Accounts Payable Cash Medical Revenues Salaries Expense Cash
Raw Materials Accounts Payable Accounts Receivable Medical Revenues Cash Accounts Receivable
Telephone Expense Cash Accounts Payable Cash OTSO OTSO, Withdrawals Cash
R/F
DEBIT
CREDIT 70000 70000 131000 131000 45500 45500
350000 350000 373000 373000 210000 210000
3000 3000 65000 65000 150000 150000
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