Tugas Akutansi Rumah Sakit (Online 2)

Tugas Akutansi Rumah Sakit (Online 2)

Nama : Novitasari Warlami

Nim : 2014-31-342

Seksi : 10

Soal :

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:

Catatlah transaksi tersebut pada standard two column jurnal !

Lakukanlah posting !

Susunlah trial balance !

Jawaban :

APOTIK SEHAT

Standard Two Colloumn Journal

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

	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

	08 July 26 July	80 1.000
	Balance	1.080

Debet                                                                   Account Receivables                         Credit

	10 July	800

Debet                                             Utilities Expense                                    Credit

	16 July	600

Debet                                      Withdrawls/drawing                                     Credit

	25 July	800
	31 July	1.500
	Balance	2.300

Debet                                      Salaries Expense                                            Credit

31 July

3.000

APOTEK SEHAT

TRIAL BALANCE

MONTH: JULY 2009

	Description	Debet	Credit
1001	Cash	308.460
1002	Account Receiveable	800
1003	Medical Supplies	80.000
1004	Office Supplies	960
1101	Office Equipment	35.000
2001	Account Payable		51.000
3001	Anwar-Abraham Capital		40.000
3002	Asset (Gedung)		300.000
3101	Withdrawls/drawing	2.300
4001	Medical Revenue		41.200
5001	Salaries Expense	3.000
5002	Advertising Expense	1.080
5003	Utilities Expense	600
	Total	432.200	432.200