Prosedur Rawat Jalan: 2015

TUGAS ONLINE 2 AKUNTANSI KEUANGAN RS

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.

NAMA : ANDI MEILANI

NIM : 2014-31-058

Standard Two Column Jurnal

Date	Description	Post Ref	Debit	Credit
01 Jul '09	Cash Building “A Capital		40.000 300.000	340.000
03 Jul '09	Office Equipment Cash		12.000	12.000
04 Jul '09	Medical Supplies Account Payable		80.000	80.000
05 Jul '09	Office Supplies Cash		760	760
07 Jul '09	Cash Medical Revenue		2.500	2.500
08 Jul '09	Advertising Expenses Cash		80	80
09 Jul '09	Account Payable Cash		20.000	20.000
10 Jul '09	Cash Account Reseivable Medical Revenue		400 800	1.200
14 Jul '09	Cash Medical Revenue		6.000	6.000
15 Jul '09	Office Supplies Cash		200	200
16 Jul'09	Utilities Expenses Cash		600	600
17 Jul '09	Office Equipment Cash Account Payable		23.000	8.000 15.000
21 Jul '09	Cash Medical Revenue		11.500	11.500
25 Jul '09	Withdrawal Cash		800	800
26 Jul '09	Advertising Expenses Cash		1.000	1.000
28 Jul '09	Cash Medical Revenue		20.000	20.000
29 Jul '09	Account Payable Cash		20.000	20.000
30 Jul '09	Account Payable Cash		4.000	4.000
31 Jul '09	Salaries Expenses Cash		3.000	3.000
31 Jul '09	Withdrawals Cash		1.500	1.500
Total			548.140	548.140

POSTING

Debit CASH Credit

Date	Description	P/R	Amount	Date	Description	P/R	Amount
Jul,01		GJ-1	40.000	Jul , 02		GJ-1	12.000
Jul,02		GJ-1	2.500	Jul, 05		GJ-1	760
Jul, 10		GJ-1	400	Jul, 08		GJ-1	80
Jul,14		GJ-1	6.000	Jul, 09		GJ-1	20.000
Jul, 21		GJ-2	11.500	Jul, 15		GJ-1	200
Jul, 28		GJ-2	20.000	Jul, 16		GJ-2	600
Total Debit			80.400	Jul, 17		GJ-2	8.000
Total Credit			71.940	Jul, 25		GJ-2	800
				Jul, 26		GJ-2	1.000
				Jul, 29		GJ-2	20.000
				Jul, 30		GJ-2	4.000
				Jul, 31		GJ-2	3.000
				Jul, 31		GJ-2	1.500
Total			8.460	Total			71.940

Debit ACCOUNT RESEIVABLES Credit

Date	Description	P/R	Amount	Date	Description	P/R	Amount
Jul, 10		GJ-1	800
Total			800

Debit MEDICAL SUPPLIES Credit

Date	Description	P/R	Amount	Date	Description	P/R	Amount
Jul, 04		GJ-1	80.000
Total			80.000

Debit OFFICE SUPPLIES Credit

Date	Description	P/R	Amount	Date	Description	P/R	Amount
Jul, 05		GJ-1	760
Jul, 15		GJ-1	200
Total			960

Debit OFFICE EQUIPMENT Credit

Date	Description	P/R	Amount	Date	Description	P/R	Amount
Jul, 02		GJ-1	12.000
Jul, 27		GJ-2	23.000
Total			35.000

Debit ACCOUNT PAYABLE Credit

Date	Description	P/R	Amount	Date	Description	P/R	Amount
Jul, 09		GJ-1	20.000	Jul , 04		GJ-1	80.000
Jul, 29		GJ-2	20.000	Jul, 17		GJ-2	15.000
Jul, 30		GJ-2	4.000	Total Credit			95.000
Total			44.000	Total Debit			44.000
				Total			51.000

Debit “A” CAPITAL Credit

Date	Description	P/R	Amount	Date	Description	P/R	Amount
				Jul, 01		GJ-1	340.000
				Total			340.000

Debit WITHDRAWALS Credit

Date	Description	P/R	Amount	Date	Description	P/R	Amount
Jul, 25		GJ-2	800
Jul, 31		GJ-2	1.500
Total			2.300

Debit BUILDING Credit

Date	Description	P/R	Amount	Date	Description	P/R	Amount
Jul, 01		GJ-1	300.000
Total			300.000

Debit MEDICAL REVENUE Credit

Date	Description	P/R	Amount	Date	Description	P/R	Amount
				Jul , 07		GJ-1	2.500
				Jul, 10		GJ-1	1.200
				Jul, 14		GJ-1	6.000
				Jul, 21		GJ-2	11.500
				Jul, 28		GJ-2	20.000
				Total			41.200

Debit SALARIES EXPENSES Credit

Date	Description	P/R	Amount	Date	Description	P/R	Amount
Jul, 31		GJ-2	3.000
Total			3.000

Debit ADVERTISING EXPENSES Credit

Date	Description	P/R	Amount	Date	Description	P/R	Amount
Jul, 08		GJ-1	80
Jul, 26		GJ-2	1.000
Total			1.080

Debit UTILITIES EXPENSES Credit

Date	Description	P/R	Amount	Date	Description	P/R	Amount
Jul, 16		GJ-2	600
Total			600

TRIAL BALANCE

Account Number	Account Title	Debit	Credit
10001	Cash	8.460
10002	Account Reseivables	800
10003	Medical Supplies	80.000
10004	Office Supplies	960
11003	Office Equipment	35.000
20001	Account Payable		51.000
30001	“A” Capital		340.000
31001	Withdrawals	2.300
30002	Building	300.000
40002	Medical Revenue		41.200
50001	Salaries Expenses	3.000
50003	Advertising Expenses	1.080
50004	Utilities Expenses	600
Total		432.200	432.200

Prosedur Rawat Jalan

Senin, 20 April 2015

TUGAS ONLINE 2 AKUNTANSI KEUNGAN RS