Tugas Online 2 AKRS

Nama   : Dinan Meutia                                                Subject              : Akuntansi Keuangan RS

NIM    : 201431345                                                    Kelas     : Paralel

Seksi    : 10

JURNAL APOTIK SEHAT
Anwar-Abraham, S.Si, Apt
Date		Description	Post Ref.	Debit	Credit
2009
July	1	Cash		Rp       40.000
		(-) A Capital			Rp       40.000
		Building		Rp     300.000
		(-) A Capital			Rp     300.000
	3	Office Equipments		Rp       12.000
		(-) Cash			Rp       12.000
	4	Medical Inventory		Rp       80.000
		(-) Account Payable			Rp       80.000
	5	Office Supplies		Rp             760
		(-) Cash			Rp             760
	7	Cash		Rp          2.500
		(-) Medical Revenue			Rp          2.500
	8	Advertising Expense		Rp                80
		(-) Cash			Rp                80
	9	Account Payable		Rp       20.000
		(-) Cash			Rp       20.000
	10	Cash		Rp          1.200
		Account Receivable		Rp             800
		(-) Medical Revenue			Rp          2.000
	14	Cash		Rp          6.000
		(-) Medical Revenue			Rp          6.000
	15	Office Supplies		Rp             200
		(-) Cash			Rp             200
	16	Utilities Expense		Rp             600
		(-) Cash			Rp             600
	17	Office Equipments		Rp       23.000
		(-) Cash			Rp          8.000
		(-) Account Payable			Rp       15.000
	21	Cash		Rp       11.500
		(-) Medical Revenue			Rp       11.500
	25	Withdrawals		Rp             800
		(-) Cash			Rp             800
	26	Advertising Expense		Rp          1.000
		(-) Cash			Rp          1.000
	28	Cash		Rp       20.000
		(-) Medical Revenue			Rp       20.000
	29	Account Payable		Rp       20.000
		(-) Cash			Rp       20.000
	30	Office Equipments		Rp       17.000
		(-) Cash			Rp          4.000
		(-) Account Payable			Rp       13.000
	31	Salaries Expense		Rp          3.000
		(-) Cash			Rp          3.000
		Withdrawals		Rp          1.500
		(-) Cash			Rp          1.500
		TOTAL		Rp     561.940	Rp     561.940

POSTING APOTIK SEHAT
Anwar-Abraham, S.Si, Apt
A. Cash
						Account Number :
Date		Description	Post Ref.	Debit	Kredit	Saldo
						Debit	Kredit
Feb	1			Rp       40.000		Rp       40.000
	3				Rp       12.000	Rp       28.000
	5				Rp             760	Rp       27.240
	7			Rp          2.500		Rp       29.740
	8				Rp                80	Rp       29.660
	9				Rp       20.000	Rp          9.660
	10			Rp          1.200		Rp       10.860
	14			Rp          6.000		Rp       16.860
	15				Rp             200	Rp       16.660
	16				Rp             600	Rp       16.060
	17				Rp          8.000	Rp          8.060
	21			Rp       11.500		Rp       19.560
	25				Rp             800	Rp       18.760
	26				Rp          1.000	Rp       17.760
	28			Rp       20.000		Rp       37.760
	29				Rp       20.000	Rp       17.760
	30				Rp          4.000	Rp       13.760
	31				Rp          3.000	Rp       10.760
					Rp          1.500	Rp          9.260
B. A Capital
						Account Number :
Date		Description	Post Ref.	Debit	Kredit	Saldo
						Debit	Kredit
Feb	1				Rp       40.000	Rp       40.000
					Rp     300.000	Rp     340.000
C. Building
						Account Number :
Date		Description	Post Ref.	Debit	Kredit	Saldo
						Debit	Kredit
Feb	1			Rp     300.000		Rp     300.000
D. Office Equipments
						Account Number :
Date		Description	Post Ref.	Debit	Kredit	Saldo
						Debit	Kredit
Feb	3			Rp       12.000		Rp       12.000
	17			Rp       23.000		Rp       35.000
	30			Rp       17.000		Rp       52.000
E. Medical inventory
						Account Number :
Date		Description	Post Ref.	Debit	Kredit	Saldo
						Debit	Kredit
Feb	4			Rp       80.000		Rp       80.000
F. Account Payable
						Account Number :
Date		Description	Post Ref.	Debit	Kredit	Saldo
						Debit	Kredit
Feb	4				Rp       80.000	Rp       80.000
	9			Rp       20.000		Rp       60.000
	17				Rp       15.000	Rp       75.000
	29			Rp       20.000		Rp       55.000
	30				Rp       13.000	Rp       68.000
G. Office Supplies
						Account Number :
Date		Description	Post Ref.	Debit	Kredit	Saldo
						Debit	Kredit
Feb	5			Rp             760		Rp             760
	15			Rp             200		Rp             960
H. Medical Revenue
						Account Number :
Date		Description	Post Ref.	Debit	Kredit	Saldo
						Debit	Kredit
Feb	7				Rp          2.500	Rp          2.500
	10				Rp          2.000	Rp          4.500
	14				Rp          6.000	Rp       10.500
	21				Rp       11.500	Rp       22.000
	28				Rp       20.000	Rp       42.000
I. Advertising Expense
						Account Number :
Date		Description	Post Ref.	Debit	Kredit	Saldo
						Debit	Kredit
Feb	8			Rp                80		Rp                80
	26			Rp          1.000		Rp          1.080
J. Account Receivable
						Account Number :
Date		Description	Post Ref.	Debit	Kredit	Saldo
						Debit	Kredit
Feb	10			Rp             800		Rp             800
K. Utilities Expense
						Account Number :
Date		Description	Post Ref.	Debit	Kredit	Saldo
						Debit	Kredit
Feb	16			Rp             600		Rp             600
L. Withdrawals
						Account Number :
Date		Description	Post Ref.	Debit	Kredit	Saldo
						Debit	Kredit
Feb	25			Rp             800		Rp             800
	31			Rp          1.500		Rp          2.300
M. Salaries Expense
						Account Number :
Date		Description	Post Ref.	Debit	Kredit	Saldo
						Debit	Kredit
Feb	31			Rp          3.000		Rp          3.000

TRIAL BALANCE APOTIK SEHAT
Anwar-Abraham, S.Si, Apt
Account Number	Account Tittle	Debit	Credit
	Cash	Rp          9.260
	A Capital		Rp     340.000
	Building	Rp     300.000
	Office Equipments	Rp       52.000
	Medical Inventory	Rp       80.000
	Account Payable		Rp       68.000
	Office Supplies	Rp             960
	Medical Revenue		Rp       42.000
	Advertising Expense	Rp          1.080
	Account Receivable	Rp             800
	Utilities Expense	Rp             600
	Withdrawals	Rp          2.300
	Salaries Expense	Rp          3.000
	TOTAL	Rp     450.000	Rp     450.000