TUGAS ONLINE 2 AKUNTANSI KEUNGAN RS

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:

1. catatlah transaksi tersebut pada standard two column jurnal
2. Lakukanlah posting
3. 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