Minggu, 19 April 2015

TUGAS ONLINE 2 AKUNTANSI KEUANGAN RS



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
Diminta:
  1. catatlah transaksi tersebut pada standard two column jurnal
  2. Lakukanlah posting
  3. 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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