Rabu, 21 Oktober 2015

Tugas Make Up Class Topik 5 Akuntansi Keuangan RS - Jurnal, Posting dan Trial Balance


KLINIK “A”
STANDARD TWO COLUMN JURNAL
FEBRUARY, 2010

Date
Description
Post-ref
Debit
Credit
1/2/2010
Cash
120.000
-
Building
560.000
-
     Capital
-
680.000
Medical Supplies
24.000
-
       Cash
-
14.000
       Account Payable
-
10.000
Medical Equipment
56.400
-
        Cash
-
56.400
2/2/2010
Cash
15.600
-
      Medical Service Revenue
-
15.600
Cash
2.400
-
       Unearned Service Revenue
-
2.400
3/2/2010
Advertising Expense
1.600
-
       Cash
-
1600
4/2/2010
Cash
7.600
-
Unearned Service Revenue
2.400
-
        Medical service Revenue
-
10.000
5/2/2010
Office Equipment
34.600
-
        Cash
-
12.000
         A/P
-
22.600
Office Supplies
2.600
-
         Cash
-
2.600
6/2/2010
Salaries Expense
4.700
-
          Cash
-
4.700
8/2/2010
Cash
4.700
-
           Medical Service Revenue
-
4.700
10/2/2010
Cash
Account Receiveble
1.600
-
           Medical Service Revenue
800
-
-
2.400
11/2/2010
Withdrawals
1.000
-
           Cash
-
1.000
Transport Expense
600
-
             Cash
-
600
12/2/2010
Cash
3.400
-
           Medical Service Revenue
-
3.400
14/2/2010
Advertising Expense
860
-
            Cash
-
860
15/2/2010
Salaries Expense
4.700
-
            Cash
-
4.700
17/2/2010
Cash
4.000
-
         Unearned Service Revenue
-
4.000
18/2/2010
Utilities Expense
1.200
-
             Cash
-
1.200
19/2/2010
Cash
800
-
            Account Receiveable
-
800
20/2/2010
Cash
1.300
-
            Medical servise Revenue
-
1.300
21/2/2010
Account Payable
5.000
-
            Cash
-
5.000
22/2/2010
Salaries expense
4.700
-
            Cash
-
4.700
24/2/2010
Account Payable
5.000
-
           Cash
-
5.000
25/2/2010
Cash
1.200
-
          Medical Service Revenue
-
1.200
26/2/2010
Cash
1.100
-
Account Receiveable
1.200
-
           Medical service Revenue
-
2.300
28/2/2010
Account Payable
22.600
-
         Cash
-
22.600
        TOTAL
897.660
897.660



KLINIK “A”
POSTING TRANSACTION
FEBRUARY, 2010

Cash
Date
Explaination
Ref
Debit
Credit
Balance
01/02/10
Posting
120.000
-
120.000
-
14.000
106.000
-
56.400
49.600
02/02/10
15.600
-
65.200
2.400
-
67.600
03/02/10
-
1.600
66.000
04/02/10
7.600
-
73.600
05/02/10
-
12.000
61.600
-
2.600
59.000
06/02/10
-
4.700
54.300
08/02/10
4.700
-
59.000
10/02/10
1.600
-
60.600
11/02/10
-
1.000
59.600
-
600
59.000
12/02/10
3.400
-
62.400
14/02/10
-
860
61.540
15/02/10
-
4.700
56.840
17/02/10
4.000
-
60.840
18/02/10
-
1.200
59.640
19/02/10
800
-
60.440
20/02/10
1.300
-
61.740
21/02/10
-
5.000
56.740
22/02/10
-
4.700
52.040
24/02/10
-
5.000
47.040
25/02/10
1.200
-
48.240
26/02/10
1.100
-
49.340
28/02/10
-
22.600
26.740


Building
Date
Explaination
Ref
Debit
Credit
Balance
01/02/10
Posting
560.000
560.000

Capital
Date
Explaination
Ref
Debit
Credit
Balance
01/02/10
Posting
680.000
680.000



Medical Equipment
Date
Explaination
Ref
Debit
Credit
Balance
01/02/10
Posting
24.000
24.000

Account Payable
Date
Explaination
Ref
Debit
Credit
Balance
01/02/10
Posting
-
10.000
10.000
05/02/10
-
22.600
32.600
21/02/10
5.000
-
27.600
24/02/10
5.000
-
22.600
28/02/10
22.600
-
0

Medical Supplies
Date
Explaination
Ref
Debit
Credit
Balance
01/02/10
Posting
        56.400
56.400


Medical Service Revenue
Date
Explaination
Ref
Debit
Credit
Balance
02/02/10
Posting
15.600
15.600
04/02/10
7.600
23.200
08/02/10
4.700
27.900
10/02/10
2.400
30.300
12/02/10
3.400
33.700
20/02/10
1.300
35.000
25/02/10
1.200
36.200
26/02/10
2.300
38.500

Unearned Service Revenue
Date
Explaination
Ref
Debit
Credit
Balance
02/02/10
Posting
2.400
2.400
17/02/10
4.000
6.400

Advertising Expense
Date
Explaination
Ref
Debit
Credit
Balance
03/02/10
Posting
1.600
1.600
14/02/10
860
2.460



Office Equipment
Date
Explaination
Ref
Debit
Credit
Balance
05/02/10
Posting
34.600
34.600

Office Supplies
Date
Explaination
Ref
Debit
Credit
Balance
05/02/10
Posting
2.600
2.600

Salaries Expense
Date
Explaination
Ref
Debit
Credit
Balance
06/02/10
Posting
4.700
4.700
15/02/10
4.700
9.400
22/02/10
4.700
14.100

Account Receiveable
Date
Explaination
Ref
Debit
Credit
Balance
10/02/10
Posting
800
800
19/02/10
800
0
26/02/10
1.200
1.200

Withdrawals
Date
Explaination
Ref
Debit
Credit
Balance
11/02/10
Posting
1.000
1.000


Transport Expense
Date
Explaination
Ref
Debit
Credit
Balance
11/02/10
Posting
600
600

Utilities Expense
Date
Explaination
Ref
Debit
Credit
Balance
18/02/10
Posting
1.200
1.200



KLINIK “A”
TRIAL BALANCE
FEBRUARY, 2010

Account Title
Debit
Credit
Cash
26.740
Building
560.000
Capital
680.000
Medical Equipment
24.000
Account Payable
0
Medical Suplies
56.400
Medical Service Revenue
38.500
Unearned Service Revenue
6.400
Advertising Expense
2.460
Office Equipment
34.600
Office Supplies
2.600
Salaries Expense
14.100
Account Receivable
1.200
Withdrawals
1.000
Transport Expense
600
Utilities Expense
1.200
TOTAL
724.900
724.900


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