Jumat, 10 April 2015

TUGAS OL1 AKUNTANSI KEUANGAN RS



JURNAL KLINIK “A” PADA BULAN FEBRUARI 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


















POSTING
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




Trial Balance
Klinik A
Februari 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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