Anwar-Abraham, S.Si, Apt, seorang
Apoteker membuka Apotik Sehat terhitung tanggal 1 Juli 2009. Berikut ini
urutan tanggal dan peristiwa transaksi selama bulan Juli 2009.
1. Menyerahkan uang tunai Rp 40.000. dan satu gedung senilai Rp 300.000.- sebagai modal.
3. Dibeli peralatan kantor dengan tunai senilai Rp. 12.000.-
4. Dibeli Obatan-obatan berbagai jenis Rp. 80.000.- secara kredit
5. Dibeli perlengkapan kantor senilai Rp. 760.
7. Diterima pendapatan penjualan obat Rp. 2.500.-
8. Dibayar biaya advertensi sebesar Rp 80.-
9. Membayar sebagian hutang obat Rp 20.000.-
10. Diterima pendapatan penjualan obat Rp. 1.200 dan sisanya rp. 800 dijanjikan akan dibayar kemudian.
14. Diterima pendapatan penjualan obat Rp. 6.000.-
15. Dibayar tunai pembelian perlengkapan kantor senilai Rp 200.-
16. Dibayar beban listrik, telepon dan air Rp. 600.-
17. Dibeli Peralatan kantor Rp. 23.000 baru dibayar Rp. 8.000 sisanya dijanjikan akan dibayar kemudian.
21. Diterima pendapatan penjualan obat Rp. 11.500.-
25. Diambil uang senilai Rp. 800.- untuk keperluan pribadi.
26. Dibayar biaya advertensi Rp. 1.000.-
28. Diterima pendapatan penjualan Obat Rp. 20.000.-
29. Dibayar hutang obat Rp. 20.000.-
30. Dibayar sebagian hutang tgl 17 sebesar Rp. 4.000
31. Membayar gaji 3 orang pegawai Rp. 3.000.-
31. Diambil uang Rp 1.500.- untuk keperluan pribadi
1. Menyerahkan uang tunai Rp 40.000. dan satu gedung senilai Rp 300.000.- sebagai modal.
3. Dibeli peralatan kantor dengan tunai senilai Rp. 12.000.-
4. Dibeli Obatan-obatan berbagai jenis Rp. 80.000.- secara kredit
5. Dibeli perlengkapan kantor senilai Rp. 760.
7. Diterima pendapatan penjualan obat Rp. 2.500.-
8. Dibayar biaya advertensi sebesar Rp 80.-
9. Membayar sebagian hutang obat Rp 20.000.-
10. Diterima pendapatan penjualan obat Rp. 1.200 dan sisanya rp. 800 dijanjikan akan dibayar kemudian.
14. Diterima pendapatan penjualan obat Rp. 6.000.-
15. Dibayar tunai pembelian perlengkapan kantor senilai Rp 200.-
16. Dibayar beban listrik, telepon dan air Rp. 600.-
17. Dibeli Peralatan kantor Rp. 23.000 baru dibayar Rp. 8.000 sisanya dijanjikan akan dibayar kemudian.
21. Diterima pendapatan penjualan obat Rp. 11.500.-
25. Diambil uang senilai Rp. 800.- untuk keperluan pribadi.
26. Dibayar biaya advertensi Rp. 1.000.-
28. Diterima pendapatan penjualan Obat Rp. 20.000.-
29. Dibayar hutang obat Rp. 20.000.-
30. Dibayar sebagian hutang tgl 17 sebesar Rp. 4.000
31. Membayar gaji 3 orang pegawai Rp. 3.000.-
31. Diambil uang Rp 1.500.- untuk keperluan pribadi
Diminta:
- catatlah transaksi tersebut pada standard two column jurnal
- Lakukanlah posting
- Susunlah trial balance.
NAMA :
MAFTUHATUN NADHIROH
NIM :
201431210
Standard Two Column Jurnal
Date
|
Description
|
Post Ref
|
Debit
|
Credit
|
01 Juli 2009
|
Cash
Building
“A Capital
|
|
40.000
300.000
|
340.000
|
03 Juli 2009
|
Office Equipment
Cash
|
|
12.000
|
12.000
|
04 Juli 2009
|
Medical Supplies
Account Payable
|
|
80.000
|
80.000
|
05 Juli 2009
|
Office Supplies
Cash
|
|
760
|
760
|
07 Juli 2009
|
Cash
Medical Revenue
|
|
2.500
|
2.500
|
08 Juli 2009
|
Advertising Expenses
Cash
|
|
80
|
80
|
09 Juli 2009
|
Account Payable
Cash
|
|
20.000
|
20.000
|
10 Juli 2009
|
Cash
Account Reseivable
Medical Revenue
|
|
400
800
|
1.200
|
14 Juli 2009
|
Cash
Medical Revenue
|
|
6.000
|
6.000
|
15 Juli 2009
|
Office Supplies
Cash
|
|
200
|
200
|
16 Juli 2009
|
Utilities Expenses
Cash
|
|
600
|
600
|
17 Juli 2009
|
Office Equipment
Cash
Account Payable
|
|
23.000
|
8.000
15.000
|
21 Juli 2009
|
Cash
Medical Revenue
|
|
11.500
|
11.500
|
25 Juli 2009
|
Withdrawal
Cash
|
|
800
|
800
|
26 Juli 2009
|
Advertising Expenses
Cash
|
|
1.000
|
1.000
|
28 Juli 2009
|
Cash
Medical Revenue
|
|
20.000
|
20.000
|
29 Juli 2009
|
Account Payable
Cash
|
|
20.000
|
20.000
|
30 Juli 2009
|
Account Payable
Cash
|
|
4.000
|
4.000
|
31 Juli 2009
|
Salaries Expenses
Cash
|
|
3.000
|
3.000
|
31 Juli 2009
|
Withdrawals
Cash
|
|
1.500
|
1.500
|
Total
|
548.140
|
548.140
|
POSTING
Debit CASH Credit
Date
|
Description
|
P/R
|
Amount
|
|
Date
|
Description
|
P/R
|
Amount
|
Jul,
01
|
|
GJ-1
|
40.000
|
|
Jul
, 02
|
|
GJ-1
|
12.000
|
Jul,
07
|
|
GJ-1
|
2.500
|
|
Jul,
05
|
|
GJ-1
|
760
|
Jul,
10
|
|
GJ-1
|
400
|
|
Jul,
08
|
|
GJ-1
|
80
|
Jul,
14
|
|
GJ-1
|
6.000
|
|
Jul,
09
|
|
GJ-1
|
20.000
|
Jul,
21
|
|
GJ-2
|
11.500
|
|
Jul,
15
|
|
GJ-1
|
200
|
Jul,
28
|
|
GJ-2
|
20.000
|
|
Jul,
16
|
|
GJ-2
|
600
|
Total
Debit
|
80.400
|
|
Jul,
17
|
|
GJ-2
|
8.000
|
||
Total
Credit
|
71.940
|
|
Jul,
25
|
|
GJ-2
|
800
|
||
|
|
|
|
|
Jul,
26
|
|
GJ-2
|
1.000
|
|
|
|
|
|
Jul,
29
|
|
GJ-2
|
20.000
|
|
|
|
|
|
Jul,
30
|
|
GJ-2
|
4.000
|
|
|
|
|
|
Jul,
31
|
|
GJ-2
|
3.000
|
|
|
|
|
|
Jul,
31
|
|
GJ-2
|
1.500
|
Total
|
8.460
|
|
Total
|
71.940
|
Debit ACCOUNT RESEIVABLES Credit
Date
|
Description
|
P/R
|
Amount
|
|
Date
|
Description
|
P/R
|
Amount
|
Jul,
10
|
|
GJ-1
|
800
|
|
|
|
|
|
Total
|
800
|
|
|
|
|
|
Debit MEDICAL
SUPPLIES Credit
Date
|
Description
|
P/R
|
Amount
|
|
Date
|
Description
|
P/R
|
Amount
|
Jul,
04
|
|
GJ-1
|
80.000
|
|
|
|
|
|
Total
|
80.000
|
|
|
|
|
|
Debit OFFICE
SUPPLIES Credit
Date
|
Description
|
P/R
|
Amount
|
|
Date
|
Description
|
P/R
|
Amount
|
Jul,
05
|
|
GJ-1
|
760
|
|
|
|
|
|
Jul,
15
|
|
GJ-1
|
200
|
|
|
|
|
|
Total
|
960
|
|
|
|
|
|
Debit OFFICE EQUIPMENT Credit
Date
|
Description
|
P/R
|
Amount
|
|
Date
|
Description
|
P/R
|
Amount
|
Jul,
02
|
|
GJ-1
|
12.000
|
|
|
|
|
|
Jul,
27
|
|
GJ-2
|
23.000
|
|
|
|
|
|
Total
|
35.000
|
|
|
|
|
|
Debit ACCOUNT PAYABLE Credit
Date
|
Description
|
P/R
|
Amount
|
|
Date
|
Description
|
P/R
|
Amount
|
Jul,
09
|
|
GJ-1
|
20.000
|
|
Jul
, 04
|
|
GJ-1
|
80.000
|
Jul,
29
|
|
GJ-2
|
20.000
|
|
Jul,
17
|
|
GJ-2
|
15.000
|
Jul,
30
|
|
GJ-2
|
4.000
|
|
Total
Credit
|
95.000
|
||
Total
|
44.000
|
|
Total
Debit
|
44.000
|
||||
|
|
|
|
|
Total
|
51.000
|
Debit “A” CAPITAL Credit
Date
|
Description
|
P/R
|
Amount
|
|
Date
|
Description
|
P/R
|
Amount
|
|
|
|
|
|
Jul,
01
|
|
GJ-1
|
340.000
|
|
|
|
|
|
Total
|
340.000
|
Debit WITHDRAWALS Credit
Date
|
Description
|
P/R
|
Amount
|
|
Date
|
Description
|
P/R
|
Amount
|
Jul,
25
|
|
GJ-2
|
800
|
|
|
|
|
|
Jul,
31
|
|
GJ-2
|
1.500
|
|
|
|
|
|
Total
|
2.300
|
|
|
|
|
|
Debit BUILDING Credit
Date
|
Description
|
P/R
|
Amount
|
|
Date
|
Description
|
P/R
|
Amount
|
Jul,
01
|
|
GJ-1
|
300.000
|
|
|
|
|
|
Total
|
300.000
|
|
|
|
|
|
Debit MEDICAL
REVENUE Credit
Date
|
Description
|
P/R
|
Amount
|
|
Date
|
Description
|
P/R
|
Amount
|
|
|
|
|
|
Jul
, 07
|
|
GJ-1
|
2.500
|
|
|
|
|
|
Jul,
10
|
|
GJ-1
|
1.200
|
|
|
|
|
|
Jul,
14
|
|
GJ-1
|
6.000
|
|
|
|
|
|
Jul,
21
|
|
GJ-2
|
11.500
|
|
|
|
|
|
Jul,
28
|
|
GJ-2
|
20.000
|
|
|
|
|
|
Total
|
41.200
|
Debit SALARIES EXPENSES Credit
Date
|
Description
|
P/R
|
Amount
|
|
Date
|
Description
|
P/R
|
Amount
|
Jul,
31
|
|
GJ-2
|
3.000
|
|
|
|
|
|
Total
|
3.000
|
|
|
|
|
|
Debit ADVERTISING EXPENSES Credit
Date
|
Description
|
P/R
|
Amount
|
|
Date
|
Description
|
P/R
|
Amount
|
Jul,
08
|
|
GJ-1
|
80
|
|
|
|
|
|
Jul,
26
|
|
GJ-2
|
1.000
|
|
|
|
|
|
Total
|
1.080
|
|
|
|
|
|
Debit UTILITIES EXPENSES Credit
Date
|
Description
|
P/R
|
Amount
|
|
Date
|
Description
|
P/R
|
Amount
|
Jul,
16
|
|
GJ-2
|
600
|
|
|
|
|
|
Total
|
600
|
|
|
|
|
|
TRIAL BALANCE
Account
Number
|
Account
Title
|
Debit
|
Credit
|
10001
|
Cash
|
8.460
|
|
10002
|
Account
Reseivables
|
800
|
|
10003
|
Medical
Supplies
|
80.000
|
|
10004
|
Office
Supplies
|
960
|
|
11003
|
Office
Equipment
|
35.000
|
|
20001
|
Account Payable
|
|
51.000
|
30001
|
“A” Capital
|
|
340.000
|
31001
|
Withdrawals
|
2.300
|
|
30002
|
Building
|
300.000
|
|
40002
|
Medical
Revenue
|
|
41.200
|
50001
|
Salaries
Expenses
|
3.000
|
|
50003
|
Advertising
Expenses
|
1.080
|
|
50004
|
Utilities
Expenses
|
600
|
|
Total
|
432.200
|
432.200
|
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