Tugas online 1 Akuntansi
Keuangan RS seksi 10
01/02/10 “A” mendirikan klinik
“A” dan menyetorkan dana sebesar 120.000 serta sebuah gedung senilai 560.000
sebagai modal dasar klinik “A”.
Dibeli perlengkapan medis
senilai 24.000 dan baru dibayar 14.000, sisanya kan dilunasi bulan depan.
Dibeli Peralatan medis senilai
56.400 tunai
02/02/10 Dilaksanakan jasa medis
senilai 15.600
Diterima uang muka pasien rawat
inap 2.400
03/02/10 Dibayar biaya promosi
senilai 1.600
04/02/10 Diterima dari pasien
rawat inap tgl 02/02/10 uang senilai 7.600 atas jasa perawatan yang
diberikan.
05/02/10 Dibeli Peralatan kantor
senilai 34.600 baru dibayar 12.000 sisanya akan dilunasi bulan yad.
Dibeli Perlengkapan kantor
senilai 2.600
06/02/10 Dibayar gaji karyawan
sebesar 4.700
08/02/10 Diterima pembayaran
dari pasien atas jasa medis sebesar 4.700
10/02/10 Dilaksanakan jasa medis
senilai 2.400 pasien baru membayar 1.600 sisanya dijanjikan akan dibayar minggu
depan.
11/02/10 “A” mengambil uang
untuk keperluan pribadi senilai 1.000
Dibayar biaya transportasi
sebesar 600.
12/02/10 Dilaksanakan perawatan
medis dan diterima pembayaran dari pasien sebesar 3.400
14/02/10 Dibayar biaya promosi
senilai 860
15/02/10 Dibayar gaji karyawan
sebesar 4.700
17/02/10 Diterima uang muka
rawat inap dari pasien sebesar 4.000
18/02/10 Dibayar biaya listrik,
telp dan air sebesar 1.200
19/02/10 Diterima pembayaran
pasien dari transaksi tgl10/02/10.
20/02/10 Dilaksanakan jasa
konsultasi kesehatan dan diterima pembayaran sebesar 1.300
21/02/10 Dibayar sebagian hutang
transaksi tgl 01/02/10 sebesar 5.000
22/02/10 Dibayar gaji karyawan
sebesar 4.700
24/02/10 Dibayar pelunasan
hutang tgl 01/02/10
25/02/10 Diterima pembayaran
dari pasien atas jasa KB yg diberikan sebesar 1.200
26/02/10 Dilaksanakan perawatan
medis senilai 2.300 dan pasien baru membayar 1.100 sisanya dijanjikan akan
dibayar kemudian.
28/02/10 Dibayar hutang
transaksi tgl 05/02/10.
Diminta: Jurnallah transaksi
tersebut diatas dan lakukanlah posting serta siapkan Trial-Balance.
===Selamat Bekerja===
Jawaban
JURNAL
DATE
|
DECRIPTION
|
DEBIT
|
CREDIT
|
01/02/10
|
Cash
Building
“A” Capital
Medical
supplies
Cash
Account payable
Medical
equipment
Cash
|
120.000
560.000
24.000
56.400
|
680.000
14.000
10.000
56.400
|
02/02/10
|
Cash
Medical service revenue
Cash
Unearned service revenue
|
15.600
2.400
|
15.600
2.400
|
03/02/10
|
Advertising
expense
Cash
|
1.600
|
1.600
|
04/02/10
|
Cash
Unearned
service
Medical service revenue (02/02/10)
|
7.600
2.400
|
10.000
|
05/02/10
|
Office
equipment
Cash
Account payable
Office
supplies
Cash
|
34.600
2.600
|
12.000
22.600
2.600
|
06/02/10
|
Salaries
expense
Cash
|
4.700
|
4.700
|
08/02/10
|
Cash
Medical service revenue
|
4.700
|
4.700
|
10/02/10
|
Cash
Account
receivables
Medical service revenue
|
1.600
800
|
2.400
|
11/02/10
|
Withdrawals
Cash
Transportation
expense
Cash
|
1.000
600
|
1.000
600
|
12/02/10
|
Cash
Medical service revenue
|
3.400
|
3.400
|
14/02/10
|
Advertising
expense
Cash
|
860
|
860
|
15/02/10
|
Salaries
expense
Cash
|
4.700
|
4.700
|
17/02/10
|
Cash
Unearned service revenue
|
4.000
|
4.000
|
18/02/10
|
Utilities
expense
Cash
|
1.200
|
1.200
|
19/02/10
|
Cash
Account Receivables (10/02/10)
|
800
|
800
|
20/02/10
|
Cash
Medical service revenue
|
1.300
|
1.300
|
21/02/10
|
Account
payable (01/02/10)
Cash
|
5.000
|
5.000
|
22/02/10
|
Salaries
expenses
Cash
|
4.700
|
4.700
|
24/02/10
|
Account
payable (01/02/10)
Cash
|
5.000
|
5.000
|
25/02/10
|
Cash
Medical service revenue
|
1.200
|
1.200
|
26/02/10
|
Cash
Account
receivables
Medical service revenue
|
1.100
1.200
|
2.300
|
2802/10/
|
Account
payable
Cash
|
22.600
|
22.600
|
JUMLAH
|
897.660
|
897.660
|
Trial-
Balance
Account
Number
|
Account
Title
|
Debit
|
Credit
|
10001
|
Cash
|
26.740
|
|
10002
|
Account
receivables
|
1.200
|
|
10003
|
Medical
supplies
|
24.000
|
|
10004
|
Office
supplies
|
2.600
|
|
11001
|
Medical
equipment
|
56.400
|
|
11002
|
Office
equipment
|
34.600
|
|
11004
|
Building
|
560.000
|
|
20001
|
Account
payable
|
||
20002
|
Unearned
service revenue
|
4.000
|
|
30001
|
“A”
Capital
|
680.000
|
|
31001
|
Withdrawals
|
1.000
|
|
40001
|
Medical
service revenue
|
40.900
|
|
50001
|
Salaries
expense
|
14.100
|
|
50002
|
Transportation
expense
|
600
|
|
50003
|
Advertising
expense
|
2.460
|
|
50004
|
Utilities
expense
|
1.200
|
|
Total
|
724.900
|
724.900
|
Tidak ada komentar:
Posting Komentar