Senin, 18 Januari 2016

manajemen akuntansi RS tugas online 6


TUGAS ONLINE 6




NAMA
: Siti Habibah

NIM
: 2014-31-324

manajemen akuntansi RS seksi 10














JURNAL UMUM KLINIK MITRA SEHAT OKTOBER 2007








DATE
DESCRIPTION
DEBET
CREDIT




1-Oct
Dr. Abdul Rahmat Capital
 Rp          180,000










Cash

 Rp          180,000








2-Oct
Prepaid Rent
 Rp            12,000










Cash

 Rp            12,000








3-Oct
Medical Equipment
 Rp          160,000










Cash

 Rp            45,000









Account Payable

 Rp          115,000








4-Oct
Medical Supplies
 Rp              6,500










Cash

 Rp              6,500









Office Supplies
 Rp              2,500










Cash

 Rp              1,300









Account Payable

 Rp              1,200








5-Oct
Office Equipment
 Rp              4,800










Notes Payable

 Rp              4,800








6-Oct
Medical Service Revenue
 Rp              6,700










Cash

 Rp              3,400









Account Receivable

 Rp              3,300








7-Oct
Unearned Medical Revenue
 Rp              2,300










Cash

 Rp              2,300








8-Oct
Utilities Expense
 Rp                 500










Cash

 Rp                 500








9-Oct
Withdrawals
 Rp              3,000










Cash

 Rp              3,000








12-Oct
Medical Service Revenue
 Rp            16,500










Cash

 Rp            16,500








14-Oct
Salary Expense
 Rp              1,500










Cash

 Rp              1,500








15-Oct
Medical Service Revenue
 Rp              5,300










Cash

 Rp              5,300








16-Oct
Prepaid Insurance
 Rp              1,500










Cash

 Rp              1,500








19-Oct
Account Payable
 Rp              1,200










Cash

 Rp              1,200








20-Oct
Medical Supplies
 Rp                 600










Cash

 Rp                 600








22-Oct
Medical Service Revenue
 Rp            13,200










Cash

 Rp            13,200








25-Oct
Salary Expense
 Rp              1,500










Cash

 Rp              1,500








26-Oct
Utilities Expense
 Rp              1,200










Cash

 Rp              1,200








30-Oct
Maintenance Expense
 Rp              2,100










Cash

 Rp              2,100








31-Oct
Withdrawals
 Rp              2,800










Cash

 Rp              2,800









JUMLAH
 Rp          425,700
 Rp          425,700




















POSTING KLINIK MITRA SEHAT OKTOBER 2007






















ACCOUNT NUMBER : 1001






Cash






Date
Desc
 D
 K
Saldo






Debet
Credit






1-Oct

 Rp          180,000

 Rp        180,000







2-Oct


 Rp            12,000
 Rp        168,000







3-Oct


 Rp            45,000
 Rp        123,000







4-Oct


 Rp              6,500
 Rp        116,500









 Rp              1,300
 Rp        115,200







6-Oct

 Rp              3,400

 Rp        118,600







7-Oct

 Rp              2,300

 Rp        120,900







8-Oct


 Rp                 500
 Rp        120,400







9-Oct


 Rp              3,000
 Rp        117,400







12-Oct

 Rp            16,500

 Rp        133,900







14-Oct


 Rp              1,500
 Rp        132,400







15-Oct

 Rp              5,300

 Rp        137,700







16-Oct


 Rp              1,500
 Rp        136,200







19-Oct


 Rp              1,200
 Rp        135,000







20-Oct


 Rp                 600
 Rp        134,400







22-Oct

 Rp            13,200

 Rp        147,600







25-Oct


 Rp              1,500
 Rp        146,100







26-Oct


 Rp              1,200
 Rp        144,900







30-Oct


 Rp              2,100
 Rp        142,800







31-Oct


 Rp              2,800
 Rp        140,000























ACCOUNT NUMBER : 1002






Account Receivable






Date
Desc
 D
 K
Saldo










D
K






6-Oct

 Rp              3,300

 Rp            3,300























ACCOUNT NUMBER : 1003






Office Supplies






Date
Desc
 D
 K
Saldo










D
K






4-Oct

 Rp              1,300
 Rp              1,200
 Rp            1,300
 Rp              1,200











 Rp              2,500






















ACCOUNT NUMBER 1004






Office Supplies






Date
Desc
 D
 K
Saldo










D
K






4-Oct

 Rp              1,300
 Rp              1,200
 Rp            1,300
 Rp              1,200











 Rp              2,500






















ACCOUNT NUMBER : 1005






Prepaid Insurance






Date
Desc
 D
 K
Saldo










D
K






16-Oct

 Rp              1,500

 Rp            1,500























ACCOUNT NUMBER : 1101






Medical Equipment






Date
Desc
 D
 K
Saldo










D
K






3-Oct

 Rp            45,000
 Rp          115,000
 Rp          45,000
 Rp          115,000











 Rp          160,000






















ACCOUNT NUMBER : 1103






Office Equipment






Date
Desc
 D
 K
Saldo










D
K






5-Oct

 Rp              4,800

 Rp            4,800























ACCOUNT NUMBER : 2001






Account Payable






Date
Desc
 D
 K
Saldo










D
K






4-Oct


 Rp              1,200

 Rp              1,200






19-Oct

 Rp              1,200

 Rp            1,200
 Rp                      -






















ACCOUNT NUMBER : 2002






Unearned Medical Revenue






Date
Desc
 D
 K
Saldo










D
K






7-Oct


 Rp              2,300

 Rp              2,300






















ACCOUNT NUMBER : 2101






Notes Payable






Date
Desc
 D
 K
Saldo










D
K






3-Oct


 Rp          115,000

 Rp          115,000






5-Oct


 Rp              4,800

 Rp          119,800






















ACCOUNT NUMBER : 3001






Capital






Date
Desc
 D
 K
Saldo










D
K






1-Oct


 Rp          180,000
 Rp        180,000























ACCOUNT NUMBER : 3101






Withdrawals






Date
Desc
 D
 K
Saldo










D
K






9-Oct

 Rp              3,000

 Rp            3,000







10-Oct

 Rp              2,800

 Rp            5,800























ACCOUNT NUMBER : 4001






Medical Service Revenue






Date
Desc
 D
 K
Saldo










D
K






6-Oct

 Rp              3,300
 Rp              3,400
 Rp            3,300
 Rp              3,400











 Rp              6,700






12-Oct


 Rp            16,500

 Rp            23,200






15-Oct


 Rp              5,300

 Rp            28,500






22-Oct


 Rp            13,200

 Rp            41,700






















ACCOUNT NUMBER : 5001






Salary Expense






Date
Desc
 D
 K
Saldo










D
K






14-Oct

 Rp              1,500

 Rp            1,500







25-Oct

 Rp              1,500

 Rp            3,000























ACCOUNT NUMBER : 5002






Utilities Expense






Date
Desc
 D
 K
Saldo










D
K






8-Oct

 Rp                 500

 Rp               500







26-Oct

 Rp              1,200

 Rp            1,700























ACCOUNT NUMBER : 5003






Maintenance Expense






Date
Desc
 D
 K
Saldo










D
K






30-Oct

 Rp              2,100

 Rp            2,100























 ACCOUNT NUMBER : 






Prepaid Rent






Date
Desc
 D
 K
Saldo







D
K






2-Oct

 Rp            12,000

 Rp          12,000







 

TRIAL BALANCE KLINIK MITRA SEHAT OKTOBER 2007

JURNAL PENYESUAIAN KLINIK MITRA SEHAT OKTOBER 2007



ACCOUNT NUMBER
DESCRIPTION
DEBET
CREDIT

DATE
DESCRIPTION
DEBET
CREDIT



1001
Cash
 Rp          140,000


Okt
Rent Expense
 Rp              1,000




1002
Account Receivable
 Rp              3,300


2007
Prepaid Rent

 Rp               1,000



1003
Medical Supplies
 Rp              7,100



Medical Equipment Expense
 Rp              3,333




1004
Office Supplies
 Rp              2,500



Medical Equipment

 Rp               3,333



1005
Prepaid Insurance
 Rp              1,500



Medical Supplies Expense
 Rp              1,100




1101
Medical Equipment
 Rp          160,000



Medical Supplies

 Rp               1,100



1103
Office Equipment
 Rp              4,800



Office Supplies Expense
 Rp              1,000




2001
Account Payable
 Rp                      -
 Rp                      -


Office Supplies

 Rp               1,000



2002
Unearned Medical Revenue

 Rp              2,300


Office Equipment Expense
 Rp                 100




2101
Notes Payable

119800


Office Equipment

 Rp                  100



3001
Capital

 Rp          180,000


Insurance Expense
 Rp                 125




3101
Withdrawals
 Rp              5,800



Prepaid Insurance

 Rp                  125



4001
Medical Service Revenue

 Rp            41,700


JUMLAH
 Rp              6,658
 Rp               6,658



5001
Salaries Expense
 Rp              3,000









5002
Utilities Expense
 Rp              1,700









5003
Maintenance Expense
 Rp              2,100










Prepaid Rent
 Rp            12,000










JUMLAH
 Rp          343,800
 Rp          343,800








 


TEN COLOUMN WORKSHEET KLINIK MITRA SEHAT OKTOBER 2007


Account Number
Account Title
 Trial Balance
Adjustment
Adjusted T - B
Income Statement
Balance Sheet


 D
 C
 D
 C
 D
 C
 D
 C
 D
 C


1001
Cash
 Rp                 140,000



 Rp              140,000



 Rp           140,000



1002
Account Receivable
 Rp                     3,300



 Rp                  3,300
 Rp                              -  


 Rp               3,300



1003
Medical Supplies
 Rp                     7,100


 Rp                    1,100
 Rp                  6,000
 Rp                      (1,100)


 Rp               6,000



1004
Office Supplies
 Rp                     2,500


 Rp                    1,000
 Rp                  1,500
 Rp                      (1,000)


 Rp               1,500



1005
Prepaid Insurance
 Rp                     1,500


 Rp                       125
 Rp                  1,375
 Rp                         (125)


 Rp               1,375



1101
Medical Equipment
 Rp                 160,000


 Rp                    3,333
 Rp              156,667
 Rp                      (3,333)


 Rp           156,667



1102
Accum. Depr. On Med - Eq












1103
Office Equipment
 Rp                     4,800


 Rp                       100
 Rp                  4,700
 Rp                         (100)


 Rp               4,700



1104
Accum. Depr. On Off - Eq












2001
Account Payable

 Rp                          -



 Rp                                -



 Rp                               -


2002
Unearned Medical Revenue

 Rp                  2,300



 Rp                        2,300



 Rp                        2,300


2101
Notes Payable

 Rp              119,800



 Rp                    119,800



 Rp                    119,800


3001
Capital

 Rp              180,000



 Rp                    180,000



 Rp                    180,000


3101
Withdrawals
 Rp                     5,800



 Rp                  5,800
 Rp                              -  


 Rp               5,800



4001
Medical Service Revenue

 Rp                41,700



 Rp                      41,700

 Rp              41,700




5001
Salaries Expense
 Rp                     3,000



 Rp                  3,000

 Rp        3,000





5002
Utilities Expense
 Rp                     1,700



 Rp                  1,700

 Rp        1,700





5003
Maintenance Expense
 Rp                     2,100



 Rp                  2,100

 Rp        2,100





5004
Rent Expense


 Rp        1,000



 Rp        1,000





5005
Office Supplies Expense


 Rp        1,000



 Rp        1,000





5006
Medical Supplies Expense


 Rp        1,100



 Rp        1,100





5007
Insurance Expense


 Rp           125



 Rp           125





5008
Depr. Expense on Med - Eq












5009
Depr. Expense on Off - E q













Prepaid Rent
 Rp                   12,000


 Rp                    1,000
 Rp                11,000
 Rp                      (1,000)


 Rp             11,000




Medical Equipments Expense


 Rp        3,333



 Rp        3,333






Office Equipments Expense


 Rp           100



 Rp           100






JUMLAH
 Rp                343,800
 Rp              343,800
 Rp        6,658
 Rp                   6,658
 Rp              337,142
 Rp                    337,142
 Rp      13,458
 Rp              41,700
 Rp           330,342
 Rp                   302,100



Net Income







 Rp              28,242
 Rp             28,242






LAPORAN LABA RUGI KLINIK MITRA SEHAT OKTOBER 2007

NERACA AKHIR KLINIK MITRA SEHAT OKTOBER 2007

Account Number
Description
 Debit
 Credit

Aktiva




 Pasiva


Account Number
Description
 Saldo
Account Number
Description
 Saldo

4001
Medical Service Revenue

 Rp             41,700


5001
Salaries Expense
 Rp            3,000


1001
Cash
 Rp            140,000
2001
Account Payable
 Rp                      -  

5002
Utilities Expense
 Rp            1,700


1002
Account Receivables
 Rp                3,300
2002
Unearned Medical Revenue
 Rp                2,300

5003
Maintenance Expense
 Rp            2,100


1003
Medical Supplies
 Rp                6,000
2101
Notes Payable
 Rp            119,800

5004
Rent Expense
 Rp            1,000


1004
Office Supplies
 Rp                1,500
3001
Capital
 Rp            202,442

5005
Office Supplies Expense
 Rp            1,000


1005
Prepaid Insurance
 Rp                1,375
3101



5006
Medical Supplies Expense
 Rp            1,100



Prepaid Rent
 Rp              11,000




5007
Insurance Expense
 Rp               125


1101
Medical Equipment
 Rp            156,667




5008
Depr. Expense on Med - Eq



1103
Office Equipment
 Rp                4,700




5009
Depr. Expense on Off - E q




JUMLAH
 Rp            324,542

JUMLAH
 Rp            324,542


Medical Equipments Expense
 Rp            3,333










Office Equipments Expense
 Rp               100










JUMLAH
 Rp          13,458
 Rp             41,700









Laba Rugi

 Rp             28,242
































LAPORAN PERUBAHAN MODAL KLINIK MITRA SEHAT OKTOBER 2007








Account Number
Description
 Debit
 Credit
















3001
Capital

 Rp           180,000









Laba Rugi

 Rp             28,242








3101
Withdrawals
 Rp            5,800










JUMLAH
 Rp            5,800
 Rp           208,242









Modal Usaha Akhir

 Rp           202,442