Rabu, 21 Oktober 2015

Tugas Online 2 Akuntansi Keuangan Rumah Sakit - Jurnal, Posting dan Trial Balance


Diketahui:

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.
01/ 07 Menyerahkan uang tunai Rp 40.000. dan satu gedung senilai Rp 300.000.- sebagai modal.
03/ 07 Dibeli peralatan kantor dengan tunai senilai Rp. 12.000.-
04/ 07 Dibeli Obatan-obatan berbagai jenis Rp. 80.000.- secara kredit
05/ 07 Dibeli perlengkapan kantor senilai Rp. 760.
07/ 07 Diterima pendapatan penjualan obat Rp. 2.500.-
08/ 07 Dibayar biaya advertensi sebesar Rp 80.-
09/ 07 Membayar sebagian hutang obat Rp 20.000.-
10/ 07 Diterima pendapatan penjualan obat Rp. 1.200 dan sisanya rp. 800 dijanjikan akan dibayar kemudian.
14/ 07 Diterima pendapatan penjualan obat Rp. 6.000.-
15/ 07 Dibayar tunai pembelian perlengkapan kantor senilai Rp 200.-
16/ 07 Dibayar beban listrik, telepon dan air Rp. 600.-
17/ 07 Dibeli Peralatan kantor Rp. 23.000 baru dibayar Rp. 8.000 sisanya dijanjikan akan dibayar kemudian.
21/ 07 Diterima pendapatan penjualan obat Rp. 11.500.-
25/ 07 Diambil uang senilai Rp. 800.- untuk keperluan pribadi.
26/ 07 Dibayar biaya advertensi Rp. 1.000.-
28/ 07 Diterima pendapatan penjualan Obat Rp. 20.000.-
29/ 07 Dibayar hutang obat Rp. 20.000.-
30/ 07 Dibayar sebagian hutang tgl 17 sebesar Rp. 4.000
31/ 07 Membayar gaji 3 orang pegawai Rp. 3.000.-
31/ 07 Diambil uang Rp 1.500.- untuk keperluan pribadi
Tugas:
1. Catatlah transaksi tersebut pada standard two column jurnal!
2. Lakukanlah posting
3. Susunlah trial balance!


Jawaban:
APOTIK SEHAT
STANDARD TWO COLUMN JURNAL
MONTH: JULY, 2009
Date
Descriptions
Post-Reff
Debit
Credit
01 July 2009
Cash
Ö
40.000


-          Anwar-Abraham Capital
Ö

40.000

Cash
Ö
300.000


-          Asset (Gedung)
Ö

300.000





03 July 2009
Office Equipment
Ö
12.000


-          Cash
Ö

12.000





04 July 2009
Medical Supplies
Ö
80.000


-          Account Payable
Ö

80.000





05 July 2009
Office Supplies
Ö
760


-          Cash
Ö

760





07 July 2009
Cash
Ö
2.500


-          Medical Revenue
Ö

2.500





08 July 2009
Advertising Expense
Ö
80


-          Cash
Ö

80





09 July 2009
Account Payable
Ö
20.000


-          Cash
Ö

20.000





10 July 2009
Medical Revenue
Ö

1.200

-          Cash
Ö
400


-          Account Receivables
Ö
800






14 July 2009
Cash
Ö
6.000


-          Medical Revenue
Ö

6.000





15 July 2009
Office Supplies
Ö
200


-          Cash
Ö

200





16 July 2009
Utilities Expense
Ö
600


-          Cash
Ö

600





17 July 2009
Office Equipment
Ö
23.000


-          Cash
Ö

8.000

-          Account Payable
Ö

15.000





21 July 2009
Cash
Ö
11.500


-          Medical Revenue
Ö

11.500





25 July 2009
Withdrawals
Ö
800


-          Cash
Ö

800





26 July 2009
Advertising Expense
Ö
1.000


-          Cash
Ö

1.000





28 July 2009
Cash
Ö
20.000


-          Medical Revenue
Ö

20.000





29 July 2009
Account Payable
Ö
20.000


-          Cash
Ö

20.000





30 July 2009
Account payable
Ö
4.000


-          Cash
Ö

4.000





31 July 2009
Salaries Expense
Ö
3.000


-          Cash
Ö

3.000





31 July 2009
Withdrawals
Ö
1.500


-          Cash
Ö

1.500






T  O  T  A  L

548.140
548.140








APOTIK SEHAT
POSTING TRANSACTION
MONTH: JULY, 2009

Debit                                                                     Cash                                                 Credit
Date
Description
P/R
Amount
Date
Description
P/R
Amount
1 July

GJ-1
40.000






GJ-1
300.000








3 July

GJ-1
12.000




5 July

GJ-1
760
7 July

GJ-1
2.500








8 July

GJ-1
80




9 July

GJ-1
20.000
10 July

GJ-1
400




14 July

GJ-1
6.000








15 July

GJ-1
200




16 July

GJ-1
600




17 July

GJ-1
8.000
21 July

GJ-1
11.500








25 July

GJ-1
800




26 July

GJ-1
1.000
28 July

GJ-1
20.000








29 July

GJ-1
20.000




30 July

GJ-1
4.000




31 July

GJ-1
3.000




31 July

GJ-1
1.500


total
380.400


total
71.940



71.940





Balance

308.460







Debet                                      Anwar-Abraham Capital                              Credit



GJ-1
1 July
40.000







Debet                                                  Asset (Gedung)                                 Credit



GJ-1
1 July
300.000







Debet                                                  Office Equipment                              Credit
GJ-1
GJ-1
3 July
17 July
Balance
12.000
23.000
35.000










Debet                                                  Medical  Supplies                             Credit
GJ-1
4 July
80.000










Debet                                      Account  Payable                                          Credit



GJ-1
4 July
17 July
80.000
15.000




total
95.000
GJ-1
GJ-1
29 July
29 July
30 July
20.000
20.000
4.000





44.000




Balance
51.000









Debet                                                  Office  Supplies                                Credit
GJ-1
GJ-1
5 July
  15 July
Balance
760
200
960










Debet                                                  Medical Revenue                             Credit



GJ-1
7 July
2.500



GJ-1
10 July
1.200



GJ-1
14 July
6.000



GJ-1
21 July
28 July
11.500
20.000




Balance
41.200

Debet                                         Advertising  Expense                                Credit
GJ-1
08 July
26 July
80
1.000




Balance
1.080




Debet                                                  Account Receivables                                   Credit
GJ-1
10 July
800










Debet                                              Utilities Expense                                   Credit
GJ-1
16 July

600


















Debet                                      Withdrawls/ drawing                                                Credit
GJ-1
25 July
800



GJ-1
31 July
1.500




Balance
2.300




Debet                                      Salaries Expense                                          Credit
GJ-1
31 July
3.000



















APOTEK SEHAT
TRIAL BALANCE
MONTH: JULY,  2009

Account Title
Debet
Credit
Cash
308.460

Account Receiveable
800

Medical Supplies
80.000

Office Supplies
960

Office Equipment
35.000

Account Payable

51.000
Anwar-AbrahamCapital

40.000
Asset (Gedung)

300.000
Withdrawls/drawing
2.300

Medical Revenue

41.200
Salaries Expense
3.000

Advertising Expense
1.080

Utilities Expense
600

Total
432.200
432.200




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