Neraca Saldo
| Nomor Akun | Nama Akun | Debit | Kredit |
|---|---|---|---|
| 111100 | Kas di tangan | 23262000 | 0 |
| 111210 | Kas di BCA | 52000000 | 0 |
| 111220 | Kas di BRI | 38000000 | 0 |
| 112100 | Piutang Usaha | 28000000 | 0 |
| 112200 | Piutang Asuransi BPJS | 38000000 | 0 |
| 112300 | Piutang Wesel | 7000000 | 0 |
| 113000 | Perlengkapan | 2200000 | 0 |
| 114100 | Persediaan Obat Paramex | 982000 | 0 |
| 114200 | Persediaan Obat Panadol | 1112000 | 0 |
| 121100 | Tanah | 50000000 | 0 |
| 121200 | Gedung | 70000000 | 0 |
| 121210 | Akumulasi Penyusutan Gedung | 0 | 12000000 |
| 122100 | Peralatan | 16000000 | 0 |
| 211000 | Utang Usaha | 0 | 26000000 |
| 212000 | Utang Wesel | 0 | 15000000 |
| 221000 | Utang Bank | 0 | 23000000 |
| 311000 | Modal | 0 | 38000000 |
| 312000 | Modal Inventori | 0 | 50995000 |
| 313000 | Modal Pemilik | 0 | 32000000 |
| 314000 | Prive | 8000000 | 0 |
| 411000 | Pendapatan Jasa Dokter | 0 | 70450000 |
| 412000 | Pendapatan Jasa Administrasi | 0 | 55600000 |
| 413000 | Pendapatan Cetak Kartu | 0 | 28010000 |
| 414000 | Pendapatan Jasa | 0 | 25000000 |
| 415000 | Potongan Jasa | 0 | 0 |
| 421000 | Penjualan Obat | 0 | 70006000 |
| 422000 | Potongan Penjualan | 1500000 | 0 |
| 423000 | Retur Penjualan | 324000 | 0 |
| 511000 | Pembelian | 45000000 | 0 |
| 512000 | Potongan Pembelian | 0 | 2000000 |
| 513000 | Retur Pembelian | 0 | 620000 |
| 514000 | Harga Pokok Penjualan | 2301000 | 0 |
| 611000 | Beban Gaji | 25000000 | 0 |
| 612000 | Beban Sewa | 18000000 | 0 |
| 613000 | Beban Listrik dan Air | 10000000 | 0 |
| 614000 | Beban Penyusutan Gedung | 12000000 | 0 |
| Total | Rp 448.681.000 | Rp 448.681.000 | |