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