Nama : Gina Aditya Prienika
NIM : 201431332
Seksi : 10
SOAL :
“01/02/10
“A” mendirikan klinik “A” dan menyetorkan dana sebesar 120.000 serta sebuah
gedung senilai 560.000 sebagai modal dasar klinik “A”.
Dibeli perlengkapan medis senilai 24.000 dan baru dibayar
14.000, sisanya kan dilunasi bulan depan.
Dibeli Peralatan medis senilai 56.400 tunai
02/02/10 Dilaksanakan jasa medis senilai 15.600
Diterima uang muka pasien rawat inap 2.400
03/02/10 Dibayar biaya promosi senilai 1.600
04/02/10 Diterima dari pasien rawat inap tgl 02/02/10
uang senilai 7.600 atas jasa perawatan yang diberikan.
05/02/10 Dibeli Peralatan kantor senilai 34.600 baru
dibayar 12.000 sisanya akan dilunasi bulan yad.
Dibeli Perlengkapan kantor senilai 2.600
06/02/10 Dibayar gaji karyawan sebesar 4.700
08/02/10 Diterima pembayaran dari pasien atas jasa medis
sebesar 4.700
10/02/10 Dilaksanakan jasa medis senilai 2.400 pasien
baru membayar 1.600 sisanya dijanjikan akan dibayar minggu depan.
11/02/10 “A” mengambil uang untuk keperluan pribadi
senilai 1.000
Dibayar biaya transportasi sebesar 600.
12/02/10 Dilaksanakan perawatan medis dan diterima
pembayaran dari pasien sebesar 3.400
14/02/10 Dibayar biaya promosi senilai 860
15/02/10 Dibayar gaji karyawan sebesar 4.700
17/02/10 Diterima uang muka rawat inap dari pasien
sebesar 4.000
18/02/10 Dibayar biaya listrik, telp dan air sebesar
1.200
19/02/10 Diterima pembayaran pasien dari transaksi
tgl10/02/10.
20/02/10 Dilaksanakan jasa konsultasi kesehatan dan
diterima pembayaran sebesar 1.300
21/02/10 Dibayar sebagian hutang transaksi tgl 01/02/10
sebesar 5.000
22/02/10 Dibayar gaji karyawan sebesar 4.700
24/02/10 Dibayar pelunasan hutang tgl 01/02/10
25/02/10 Diterima pembayaran dari pasien atas jasa KB yg
diberikan sebesar 1.200
26/02/10 Dilaksanakan perawatan medis senilai 2.300 dan
pasien baru membayar 1.100 sisanya dijanjikan akan dibayar kemudian.
28/02/10 Dibayar hutang transaksi tgl 05/02/10.
Diminta: Jurnallah transaksi tersebut diatas dan
lakukanlah posting serta siapkan Trial-Balance.
JAWAB :
JURNAL UMUM KLINIK A
PADA BULAN FEBRUARI 2010
|
||||
Descriptions
|
Post-Reff
|
Debit
|
Credit
|
|
1/2/2010
|
Cash
|
120,000
|
||
Building
|
560,000
|
|||
Capital
|
680,000
|
|||
Medical
Supplies
|
24,000
|
|||
Cash
|
14,000
|
|||
Account Payable
|
10,000
|
|||
Medical
Equipment
|
56,400
|
|||
Cash
|
56,400
|
|||
2/2/2010
|
Cash
|
15,600
|
||
Medical Service Revenue
|
15,600
|
|||
Cash
|
2,400
|
|||
Unearned Medical Service Revenue
|
2,400
|
|||
3/2/2010
|
Promotion
Expense
|
1,600
|
||
Cash
|
1,600
|
|||
4/2/2010
|
Cash
|
7,600
|
||
Unearned
Medical Service Revenue
|
2,400
|
|||
Medical Service Revenue
|
10,000
|
|||
5/2/2010
|
Office
Equipment
|
34,600
|
||
Cash
|
12,000
|
|||
Account Payable
|
22,600
|
|||
Official Supplies
|
2,600
|
|||
Cash
|
2,600
|
|||
6/2/2010
|
Salaries
Expense
|
4,700
|
||
Cash
|
4,700
|
|||
8/2/2010
|
Cash
|
4,700
|
||
Medical
Service Revenue
|
4,700
|
|||
10/2/2010
|
Cash
|
1,600
|
||
Account
Receivables
|
800
|
|||
Medical Service Revenue
|
2,400
|
|||
11/2/2010
|
Drawing/withdrawals
|
1,000
|
||
Cash
|
1,000
|
|||
Transport
Expense
|
600
|
|||
Cash
|
600
|
|||
12/2/2010
|
Cash
|
3,400
|
||
Medical
Service Revenue
|
3,400
|
|||
14/2/2010
|
Promote
Expense
|
860
|
||
Cash
|
860
|
|||
15/2/2010
|
Salaries
Expense
|
4,700
|
||
Cash
|
4,700
|
|||
17/2/2010
|
Cash
|
4,000
|
||
Unearned Medical Service Revenue
|
4,000
|
|||
18/2/2010
|
Ulitities
Expense
|
1,200
|
||
Cash
|
1,200
|
|||
19/2/2010
|
Cash
|
800
|
||
Account Receivables (10/02/10)
|
800
|
|||
20/2/2010
|
Cash
|
1,300
|
||
Medical Service Revenue
|
1,300
|
|||
21/2/2010
|
Account
Payable (01/02/10)
|
5,000
|
||
Cash
|
5,000
|
|||
22/2/2010
|
Salaries
Expense
|
4,700
|
||
Cash
|
4,700
|
|||
24/2/2010
|
Account
Payable (01/02/10)
|
5,000
|
||
Cash
|
5,000
|
|||
25/2/2010
|
Cash
|
1,200
|
||
Medical Service Revenue
|
1,200
|
|||
26/2/2010
|
Account
Payable (05/02/10)
|
2,300
|
||
Cash
|
2,300
|
|||
26/2/2010
|
Account
Payable (05/02/10)
|
22,600
|
||
Cash
|
22,600
|
|||
T O T A L
|
897,660
|
897,660
|
POSTING
|
||||
Kas
|
||||
Tanggal
|
Keterangan
|
Debit
|
Kredit
|
Saldo
|
1
|
Setoran awal
|
120000
|
||
1
|
14000
|
106000
|
||
1
|
56400
|
49600
|
||
2
|
2400
|
52000
|
||
3
|
1600
|
50400
|
||
4
|
7600
|
58000
|
||
5
|
12000
|
46000
|
||
5
|
2600
|
43400
|
||
6
|
4700
|
38700
|
||
8
|
4700
|
43400
|
||
10
|
1600
|
45000
|
||
11
|
1000
|
44000
|
||
11
|
600
|
43400
|
||
12
|
3400
|
46800
|
||
12
|
860
|
45940
|
||
15
|
4700
|
41240
|
||
17
|
4000
|
45240
|
||
18
|
1200
|
44040
|
||
19
|
800
|
44840
|
||
20
|
1300
|
46140
|
||
21
|
5000
|
41140
|
||
22
|
4700
|
36440
|
||
24
|
5000
|
31440
|
||
25
|
1200
|
32640
|
||
26
|
1100
|
33740
|
||
28
|
22600
|
11140
|
||
Account Recivable
|
||||
Tanggal
|
Keterangan
|
Debit
|
Kredit
|
Saldo
|
2
|
15600
|
15600
|
||
4
|
7600
|
8000
|
||
10
|
800
|
8800
|
||
26
|
1200
|
10000
|
||
Perlengkapan
|
||||
Tanggal
|
Keterangan
|
Debit
|
Kredit
|
Saldo
|
1
|
24000
|
24000
|
||
5
|
2600
|
26600
|
||
Peralatan
|
||||
Tanggal
|
Keterangan
|
Debit
|
Kredit
|
Saldo
|
1
|
56400
|
56400
|
||
5
|
34600
|
91000
|
||
Gedung
|
||||
Tanggal
|
Keterangan
|
Debit
|
Kredit
|
Saldo
|
1
|
560000
|
560000
|
||
Account Payable
|
||||
Tanggal
|
Keterangan
|
Debit
|
Kredit
|
Saldo
|
1
|
10000
|
10000
|
||
5
|
22600
|
32600
|
||
21
|
5000
|
27600
|
||
24
|
5000
|
22600
|
||
28
|
22600
|
0
|
||
Uang Muka
|
||||
Tanggal
|
Keterangan
|
Debit
|
Kredit
|
Saldo
|
2
|
2400
|
2400
|
||
17
|
4000
|
6400
|
||
Modal
|
||||
Tanggal
|
Keterangan
|
Debit
|
Kredit
|
Saldo
|
1
|
680000
|
680000
|
||
Withdrawl
|
||||
Tanggal
|
Keterangan
|
Debit
|
Kredit
|
Saldo
|
11
|
1000
|
1000
|
||
Pendapatan
|
||||
Tanggal
|
Keterangan
|
Debit
|
Kredit
|
Saldo
|
2
|
15600
|
15600
|
||
8
|
4700
|
20300
|
||
10
|
2400
|
22700
|
||
12
|
3400
|
26100
|
||
19
|
800
|
26900
|
||
20
|
1300
|
28200
|
||
25
|
1200
|
29400
|
||
26
|
2300
|
31700
|
||
Beban/Biaya
|
||||
Tanggal
|
Keterangan
|
Debit
|
Kredit
|
Saldo
|
3
|
1600
|
1600
|
||
6
|
4700
|
6300
|
||
11
|
600
|
6900
|
||
12
|
860
|
7760
|
||
15
|
4700
|
12460
|
||
18
|
1200
|
13660
|
||
22
|
4700
|
18360
|
TRIAL BALANCE
|
||
AKUN
|
NERACA SALDO
|
|
DEBIT
|
CREDIT
|
|
Capital
|
680,000
|
|
Medical
Service Revenue
|
40,900
|
|
Unearned
Service Revenue
|
4,000
|
|
Cash
|
26,740
|
|
Building
|
560,000
|
|
Medical
Supplies
|
24,000
|
|
Official Supplies
|
2,600
|
|
Medical
Equipment
|
91,000
|
|
Account
Payable
|
||
Account
Receivables
|
1,200
|
|
Drawing/withdrawals
|
1,000
|
|
Promotion
Expense
|
2,460
|
|
Salaries
Expense
|
14,100
|
|
Transport
Expense
|
600
|
|
Ulitities
Expense
|
1,200
|
|
TOTAL
|
724,900
|
724,900
|
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