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 PROFESSIONALS FEE
51 SALARY EXPENSE
53 RENT EXPENSE
55 LABORATORY EXPENSE
56 UTILITIES EXPENSE
59 MISCELLANEOUS EXPENSE
Code 11

Data
Date Notes for transaction Sum of Debet Sum of Credit
1 beginning balance $ 4,123.00
paid office rent for april $ 800.00
5 received cash on account from patients $ 3,150.00
12 paid cash to creditors on account $ 1,250.00
17 six month prepaid insurance $ 370.00
20 correction : payment to creditor $ 200.00
24 Paid cash for laboratory analysis $ 545.00
27 cash for for personal and family expenses $ 1,250.00
30 cash for professional fee from patients $ 2,720.00
Paid miscellaneous expenses $ 132.00
paid various untility expenses $ 360.00
salariest for receptionist and nurse $ 1,725.00
Total Result $ 9,993.00 $ 6,632.00
Code 12

Data
Date Notes for transaction Sum of Debet Sum of Credit
1 beginning balance $ 6,725.00
5 received cash on account from patients $ 3,150.00
30 fees charged to patients on account $ 5,145.00
Total Result $ 11,870.00 $ 3,150.00
Code 13

Data
Date Notes for transaction Sum of Debet Sum of Credit
1 beginning balance $ 290.00
8 Purchased X-ray film and other supplies on account $ 245.00
Total Result $ 535.00
Code 14

Data
Date Notes for transaction Sum of Debet Sum of Credit
1 beginning balance $ 465.00
17 six month prepaid insurance $ 370.00
Total Result $ 835.00
Code 18

Data
Date Notes for transaction Sum of Debet Sum of Credit
1 beginning balance $ 19,745.00
3 Purchase equipment on account $ 2,100.00
9 defective purchased equipment $ 325.00
Total Result $ 21,845.00 $ 325.00
Code 22

Data
Date Notes for transaction Sum of Debet Sum of Credit
1 beginning balance $ 765.00
3 Purchase equipment on account $ 2,100.00
8 Purchased X-ray film and other supplies on account $ 245.00
9 defective purchased equipment $ 325.00
12 paid cash to creditors on account $ 1,250.00
20 correction : payment to creditor $ 200.00
Total Result $ 1,775.00 $ 3,110.00
Code 31

Data
Date Notes for transaction Sum of Debet Sum of Credit
1 beginning balance $ 30,583.00
Total Result $ 30,583.00
Code 32

Data
Date Notes for transaction Sum of Debet Sum of Credit
27 cash for for personal and family expenses $ 1,250.00
Total Result $ 1,250.00
Code 41

Data
Date Notes for transaction Sum of Debet Sum of Credit
1 beginning balance
30 cash for professional fee from patients $ 2,720.00
fees charged to patients on account $ 5,145.00
Total Result $ 7,865.00
Code 51

Data
Date Notes for transaction Sum of Debet Sum of Credit
1 beginning balance
30 salariest for receptionist and nurse $ 1,725.00
Total Result $ 1,725.00
Code 53

Data
Date Notes for transaction Sum of Debet Sum of Credit
1 beginning balance
paid office rent for april $ 800.00
Total Result $ 800.00
Code 55

Data
Date Notes for transaction Sum of Debet Sum of Credit
1 beginning balance
24 Paid cash for laboratory analysis $ 545.00
Total Result $ 545.00
Code 56

Data
Date Notes for transaction Sum of Debet Sum of Credit
1 beginning balance
30 paid various untility expenses $ 360.00
Total Result $ 360.00
Code 59

Data
Date Notes for transaction Sum of Debet Sum of Credit
1 beginning balance
30 Paid miscellaneous expenses $ 132.00
Total Result $ 132.00
Code - all -

Data
Date Notes for transaction Sum of Debet Sum of Credit
1 beginning balance $ 31,348.00 $ 31,348.00
paid office rent for april $ 800.00 $ 800.00
3 Purchase equipment on account $ 2,100.00 $ 2,100.00
5 received cash on account from patients $ 3,150.00 $ 3,150.00
8 Purchased X-ray film and other supplies on account $ 245.00 $ 245.00
9 defective purchased equipment $ 325.00 $ 325.00
12 paid cash to creditors on account $ 1,250.00 $ 1,250.00
17 six month prepaid insurance $ 370.00 $ 370.00
20 correction : payment to creditor $ 200.00 $ 200.00
24 Paid cash for laboratory analysis $ 545.00 $ 545.00
27 cash for for personal and family expenses $ 1,250.00 $ 1,250.00
30 cash for professional fee from patients $ 2,720.00 $ 2,720.00
fees charged to patients on account $ 5,145.00 $ 5,145.00
Paid miscellaneous expenses $ 132.00 $ 132.00
paid various untility expenses $ 360.00 $ 360.00
salariest for receptionist and nurse $ 1,725.00 $ 1,725.00
(empty) (empty)
Total Result $ 51,665.00 $ 51,665.00
 Data
Code Account Sum of Debet Sum of Credit
11 CASH $ 9,993.00 $ 6,632.00
12 ACCOUNTS RECEIVABLE $ 11,870.00 $ 3,150.00
13 SUPPLIES $ 535.00
14 PREPAID INSURANCE $ 835.00
18 EQUIPMENT $ 21,845.00 $ 325.00
22 ACCOUNTS PAYABLE $ 1,775.00 $ 3,110.00
31 J.F. OUTZ CAPITAL $ 30,583.00
32 J.F. OUTZ DRAWING $ 1,250.00
41 PROFESSIONALS FEE $ 7,865.00
51 SALARY EXPENSE $ 1,725.00
53 RENT EXPENSE $ 800.00
55 LABORATORY EXPENSE $ 545.00
56 UTILITIES EXPENSE $ 360.00
59 MISCELLANEOUS EXPENSE $ 132.00
(empty) #N/A
(empty)
Total Result $ 51,665.00 $ 51,665.00
OUTZ MD
BALANCE SHEET

CASH 4,123 3,361 ACCOUNTS PAYABLE 765 1,335

ACCOUNTS RECEIVABLE 6,725 0 J.F. OUTZ CAPITAL 30,583 33,636
SUPPLIES 290 0
PREPAID INSURANCE 465 0
EQUIPMENT 19,745 0
31,348 34,971 31,348 34,971
OUTZ MD OUTZ MD
INCOME STATEMENT CHANGES IN OE

PROFESSIONALS FEE 7,865 OWNERS EQUITY BEGINNING 30,583

NET INCOME 4,303
SALARY EXPENSE 1,725 DRAWING 1,250
RENT EXPENSE 0 3,053
LABORATORY EXPENSE 0 OWNERS EQUITY ENDING 33,636
UTILITIES EXPENSE 0
MISCELLANEOUS EXPENSE 0
TOTAL EXPENSES 3,562
NET INCOME 4,303
J.F. OUTZ MD
GENERAL JOURNAL
Date Notes for transaction Code Account
1 beginning balance 11 CASH
1 beginning balance 12 ACCOUNTS RECEIVABLE
1 beginning balance 13 SUPPLIES
1 beginning balance 14 PREPAID INSURANCE
1 beginning balance 18 EQUIPMENT
1 beginning balance 22 ACCOUNTS PAYABLE
1 beginning balance 31 J.F. OUTZ CAPITAL
1 beginning balance 41 PROFESSIONALS FEE
1 beginning balance 51 SALARY EXPENSE
1 beginning balance 53 RENT EXPENSE
1 beginning balance 55 LABORATORY EXPENSE
1 beginning balance 56 UTILITIES EXPENSE
1 beginning balance 59 MISCELLANEOUS EXPENSE
1 paid office rent for april 53 RENT EXPENSE
1 paid office rent for april 11 CASH
3 Purchase equipment on account 18 EQUIPMENT
3 Purchase equipment on account 22 ACCOUNTS PAYABLE
5 received cash on account from patients 11 CASH
5 received cash on account from patients 12 ACCOUNTS RECEIVABLE
8 Purchased X-ray film and other supplies on account 13 SUPPLIES
8 Purchased X-ray film and other supplies on account 22 ACCOUNTS PAYABLE
9 defective purchased equipment 22 ACCOUNTS PAYABLE
9 defective purchased equipment 18 EQUIPMENT
12 paid cash to creditors on account 22 ACCOUNTS PAYABLE
12 paid cash to creditors on account 11 CASH
17 six month prepaid insurance 14 PREPAID INSURANCE
17 six month prepaid insurance 11 CASH
20 correction : payment to creditor 22 ACCOUNTS PAYABLE
20 correction : payment to creditor 11 CASH
24 Paid cash for laboratory analysis 55 LABORATORY EXPENSE
24 Paid cash for laboratory analysis 11 CASH
27 cash for for personal and family expenses 32 J.F. OUTZ DRAWING
27 cash for for personal and family expenses 11 CASH
30 cash for professional fee from patients 11 CASH
30 cash for professional fee from patients 41 PROFESSIONALS FEE
30 salariest for receptionist and nurse 51 SALARY EXPENSE
30 salariest for receptionist and nurse 11 CASH
30 paid various untility expenses 56 UTILITIES EXPENSE
30 paid various untility expenses 11 CASH
30 fees charged to patients on account 12 ACCOUNTS RECEIVABLE
30 fees charged to patients on account 41 PROFESSIONALS FEE
30 Paid miscellaneous expenses 59 MISCELLANEOUS EXPENSE
30 Paid miscellaneous expenses 11 CASH
30 cash for professional fee from patients 11 CASH
30 cash for professional fee from patients 41 PROFESSIONALS FEE
#N/A
#N/A
#N/A
Debet Credit
$ 4,123.00
$ 6,725.00
$ 290.00
$ 465.00
$ 19,745.00
$ 765.00
$ 30,583.00

$ 800.00
$ 800.00
$ 2,100.00
$ 2,100.00
$ 3,150.00
$ 3,150.00
$ 245.00
$ 245.00
$ 325.00
$ 325.00
$ 1,250.00
$ 1,250.00
$ 370.00
$ 370.00
$ 200.00
$ 200.00
$ 545.00
$ 545.00
$ 1,250.00
$ 1,250.00
$ 1,720.00
$ 1,720.00
$ 1,725.00
$ 1,725.00
$ 360.00
$ 360.00
$ 5,145.00
$ 5,145.00
$ 132.00
 $ 132.00
$ 1,000.00
$ 1,000.00