TUGAS JURNAL AKUNTANSI KEUANGAN ONLINE 3

Selasa, 06 Mei 2014

JAWABAN TUGAS ONLINE 3

AKUNTANSI KEUANGAN RUMAH SAKIT

ROSINTAN MANURUNG ( 2013-31-248)

KLINIK MITRA SEHAT

JOURNAL TRANSACTION

OCTOBER 2007

Date	Description	Post-Ref	Debet	Credit
1 Oct	Cash	Ö	180.000
	Dr. Abdul Capital	Ö		180.000
2 Oct	Rent Expence	Ö	12.000
	Cash	Ö		12.000
3 Oct	Medical Equipment	Ö	160.000
	Cash	Ö		45.000
	Notes Payable	Ö		115.000
4 Oct	Medical Supplies	Ö	6.500
	Cash	Ö		6.500
	Office Supplies	Ö	2.300
	Cash	Ö		1.300
	Account Payable	Ö		1.000
5 Oct	Office Equipment	Ö	4.800
	Account Payable	Ö		4.800
6 Oct	Cash	Ö	3.400
	Account Receiveable	Ö	3.300
	Medical Service Revenue	Ö		6.700
7 Oct	Cash	Ö	2.300
	Unearned Medical Revenue	Ö		2.300
8 Oct	Utilities Expense	Ö	500
	Cash	Ö		500
9 Oct	Withdrawls/drawing	Ö	3.000
	Cash	Ö		3.000
12 Oct	Cash	Ö	16.500
	Medical Service Revenue	Ö		16.500
14 Oct	Salaries Expense	Ö	1.500
	Cash	Ö		1.500
15 Oct	Unearned Medical Revenue	Ö	5.300
	Medical Service Revenue	Ö		5.300
16 Oct	Prepaid insurance	Ö	1.500
	Cash	Ö		1.500
19 Oct	Account Payable	Ö	1.200
	Cash	Ö		1.200
20 Oct	Medical Supplies	Ö	600
	Cash	Ö		600
22 Oct	Cash	Ö	13.200
	Medical Service Revenue	Ö		13.200
25 Oct	Salaries Expense	Ö	1.500
	Cash	Ö		1.500
26 Oct	Utilities Expense	Ö	1.200
	Cash	Ö		1.200
30 Oct	Maintenance Expense	Ö	2.100
	Cash	Ö		2.100
31 Oct	Withdrawls/drawing	Ö	2.800
	Cash	Ö		2.800
	Total		425.500	425.500

POSTING TRANSACTION

Debit Cash Credit

Date	Description	P/R	Amount	Date	Description	P/R	Amount
1 Oct		GJ-1	180.000
				2 Oct		GJ-1	12.000
				3 Oct		GJ-1	45.000
				4 Oct		GJ-1	6.500
							1.300
6 Oct		GJ-1	3.400
7 Oct		GJ-1	2.300
				8 Oct		GJ-1	500
				9 Oct		GJ-1	3.000
12 Oct		GJ-1	16.500
				14 Oct		GJ-1	1.500
				16 Oct		GJ-1	1.500
				19 Oct		GJ-1	1.200
				20 Oct		GJ-1	600
22 Oct		GJ-1	13.200
				25 Oct		GJ-1	1.500
				26 Oct		GJ-1	1.200
				30 Oct		GJ-1	2.100
				31 Oct		GJ-1	2.800
		total	215.400			total	80.700
			80.700
	Balance		134.700

Debet dr. Abdul Capital Credit

			GJ-1	1 Oct	180.000

Debet Rent Expence Credit

GJ-1	2 Oct	12.000

Debet Medical Eq Credit

GJ-1	3 Oct	160.000

Debet Notes Payable Credit

			GJ-1	3 Oct	115.000

Debet Medical Supp Credit

GJ-1	4 Oct	6.500
GJ-1	20 Oct	600
	Balance	7.100

Debet Office Supp Credit

GJ-1	4 Oct	2.300

Debet Office Eq Credit

GJ-1	5 Oct	4.800

Debet Acc. Payable Credit

			GJ-1	4 Oct	1.000
			GJ-1	5 Oct	4.800
				total	5.800
GJ-1	19 Oct	1.200			1.200
				Balance	4.600

Debet Acc. Receiveable Credit

GJ-1	6 Oct	3.300

Debet Medical Service Revenue Credit

			GJ-1	6 Oct	6.700
			GJ-1	12 Oct	16.500
			GJ-1	15 Oct	5.300
			GJ-1	22 Oct	13.200
				Balance	41.700

Debet Medical Revenue Credit

			GJ-1	7 Oct	2.300
GJ-1	15 Oct	5.300
		2.300
	Balance	3.000

Debet Utilities Exp Credit

GJ-1	8 Oct	500
GJ-1	26 Oct	1.200
	Balance	1.700

Debet Withdrawls/drawing Credit

GJ-1	9 Oct	3.000
GJ-1	31 oct	2.800
	Balance	5.800

Debet Salaries Exp Credit

GJ-1	14 Oct	1.500
GJ-1	25 Oct	1.500
	Balance	3.000

Debet Prepaid Insurance Credit

GJ-1	16 Oct	1.500

Debet Maintenance Exp Credit

GJ-1	30 Oct	2.100

KLINIK MITRA SEHAT

TRIAL BALANCE

MONTH: OCTOBER 2007

No.	Description	Debet	Credit
1001	Cash	134.700
1002	Account Receiveable	3.300
1003	Medical Supplies	7.100
1004	Office Supplies	2.300
1005	Prepaid Insurance	1.500
1101	Medical Equipment	160.000
1101	Office Equipment	4.800
2001	Account Payable		4.600
2002	Unearned Medical Revenue	3.000
2101	Notes Payable		115.000
3001	Dr. Abdul Capital		180.000
3101	Withdrawls/drawing	5.800
4001	Medical Service Revenue		41.700
5001	Salaries Expense	3.000
5002	Utilities Expense	1.700
5003	Maintenance Expense	2.100
5004	Rent Expence	12.000
	Total	341.300	341.300

TERIMA KASIH

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