Tugas Akuntansi Rumah Sakit (make up class)
Nama : Novitasari
Warlami
NIM : 2014-31-342
Seksi : 11
Jurnal Akuntansi +
Posting
01/02/10 “A” mendirikan klinik “A” dan
menyetorkan dana sebesar 120.000 serta sebuah gedung senilai 560.000 sebagai
modal dasar klinik “A”.
Dibeli perlengkapan medis senilai 24.000
dan baru dibayar 14.000, sisanya kan dilunasi bulan depan.
Dibeli Peralatan medis senilai 56.400
tunai
02/02/10 Dilaksanakan jasa medis senilai
15.600
Diterima uang muka pasien rawat inap
2.400
03/02/10 Dibayar biaya promosi senilai
1.600
04/02/10 Diterima dari pasien rawat inap
tgl 02/02/10 uang senilai 7.600 atas jasa perawatan yang diberikan.
05/02/10 Dibeli Peralatan kantor senilai
34.600 baru dibayar 12.000 sisanya akan dilunasi bulan yad.
Dibeli Perlengkapan kantor senilai 2.600
06/02/10 Dibayar gaji karyawan sebesar
4.700
08/02/10 Diterima pembayaran dari pasien
atas jasa medis sebesar 4.700
10/02/10 Dilaksanakan jasa medis senilai
2.400 pasien baru membayar 1.600 sisanya dijanjikan akan dibayar minggu depan.
11/02/10 “A” mengambil uang untuk
keperluan pribadi senilai 1.000
Dibayar biaya transportasi sebesar 600.
12/02/10 Dilaksanakan perawatan medis
dan diterima pembayaran dari pasien sebesar 3.400
14/02/10 Dibayar biaya promosi senilai
860
15/02/10 Dibayar gaji karyawan sebesar
4.700
17/02/10 Diterima uang muka rawat inap
dari pasien sebesar 4.000
18/02/10 Dibayar biaya listrik, telp dan
air sebesar 1.200
19/02/10 Diterima pembayaran pasien dari
transaksi tgl10/02/10.
20/02/10 Dilaksanakan jasa konsultasi
kesehatan dan diterima pembayaran sebesar 1.300
21/02/10 Dibayar sebagian hutang
transaksi tgl 01/02/10 sebesar 5.000
22/02/10 Dibayar gaji karyawan sebesar
4.700
24/02/10 Dibayar pelunasan hutang tgl
01/02/10
25/02/10 Diterima pembayaran dari pasien
atas jasa KB yg diberikan sebesar 1.200
26/02/10 Dilaksanakan perawatan medis
senilai 2.300 dan pasien baru membayar 1.100 sisanya dijanjikan akan dibayar kemudian.
28/02/10 Dibayar hutang transaksi tgl
05/02/10.
Diminta : Jumlah lah transaksi tersebut
diatas dan lakukanlah posting serta siapkan Trial-Balance.
Tugas Jurnal
Akuntansi + Posting
JURNAL UMUM KLINIK
A
PADA BULAN FEBRUARI 2010
|
||||
Date
|
Descriptions
|
Post-Reff
|
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 Medical Service Revenue
|
2,400
|
|||
3/2/2010
|
Promotion Expense
|
1,600
|
||
Cash
|
1,600
|
|||
4/2/2010
|
Cash
|
7,600
|
||
Unearned Medical Service Revenue
|
2,400
|
|||
Medical Service Revenue
|
10,000
|
|||
5/2/2010
|
Office Equipment
|
34,600
|
||
Cash
|
12,000
|
|||
Account Payable
|
22,600
|
|||
Official 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
|
1,600
|
||
Account Receivables
|
800
|
|||
Medical Service Revenue
|
2,400
|
|||
11/2/2010
|
Drawing/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
|
Promote Expense
|
860
|
||
Cash
|
860
|
|||
15/2/2010
|
Salaries Expense
|
4,700
|
||
Cash
|
4,700
|
|||
17/2/2010
|
Cash
|
4,000
|
||
Unearned Medical Service Revenue
|
4,000
|
|||
18/2/2010
|
Ulitities Expense
|
1,200
|
||
Cash
|
1,200
|
|||
19/2/2010
|
Cash
|
800
|
||
Account Receivables (10/02/10)
|
800
|
|||
20/2/2010
|
Cash
|
1,300
|
||
Medical Service Revenue
|
1,300
|
|||
21/2/2010
|
Account Payable (01/02/10)
|
5,000
|
||
Cash
|
5,000
|
|||
22/2/2010
|
Salaries Expense
|
4,700
|
||
Cash
|
4,700
|
|||
24/2/2010
|
Account Payable (01/02/10)
|
5,000
|
||
Cash
|
5,000
|
|||
25/2/2010
|
Cash
|
1,200
|
||
Medical Service Revenue
|
1,200
|
|||
26/2/2010
|
Account Payable (05/02/10)
|
2,300
|
||
Cash
|
2,300
|
|||
26/2/2010
|
Account Payable (05/02/10)
|
22,600
|
||
Cash
|
22,600
|
|||
T O T A L
|
897,660
|
897,660
|
TRIAL BALANCE
|
||
AKUN
|
NERACA SALDO
|
|
DEBIT
|
CREDIT
|
|
Capital
|
680,000
|
|
Medical Service Revenue
|
40,900
|
|
Unearned Service Revenue
|
4,000
|
|
Cash
|
26,740
|
|
Building
|
560,000
|
|
Medical Supplies
|
24,000
|
|
Official Supplies
|
2,600
|
|
Medical Equipment
|
91,000
|
|
Account Payable
|
||
Account Receivables
|
1,200
|
|
Drawing/withdrawals
|
1,000
|
|
Promotion Expense
|
2,460
|
|
Salaries Expense
|
14,100
|
|
Transport Expense
|
600
|
|
Ulitities Expense
|
1,200
|
|
TOTAL
|
724,900
|
724,900
|
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