TUGAS ONLINE 2 AKUTANSI KEUANGAN RS

Tugas Online 2 Akuntansi keuangan rs
					Nama: Ristiyana
					Nim : 201431368
Jurnal  "Apotik Sehat"
NO	DATE	DESCRIPTION	Post. Ref	DEBIT	CREDIT
1	Wednesday, July 01, 2009	Cash		40,000	340,000
		Building		300,000
		-Capital
2	Friday, July 03, 2009	Office Equipment		12,000	12,000
		-Cash
3	Saturday, July 04, 2009	Medical Inventory		80,000	80,000
		-Account Payable
4	Sunday, July 05, 2009	Office Supplies		760	760
		-Cash
5	Tuesday, July 07, 2009	Cash		2,500	2,500
		-Medical Revenue
6	Wednesday, July 08, 2009	Advertensi Expense		80	80
		-Cash
7	Thursday, July 09, 2009	Account Payable		20,000	20,000
		-Cash
8	Friday, July 10, 2009	Cash		1,200	2,000
		Account Receivable		800
		-Medical Revenue
9	Tuesday, July 14, 2009	Cash		6,000	6,000
		-Medical Revenue
10	Wednesday, July 15, 2009	Office Supplies		200	200
		-Cash
11	Thursday, July 16, 2009	Untilities Expense		600	600
		-Cash
12	Friday, July 17, 2009	Office Equipment		23,000	8,000
		-Cash			15,000
		-Account Payable
13	Tuesday, July 21, 2009	Cash		11,500	11,500
		-Medical Revenue
14	Saturday, July 25, 2009	With Drawls/Drawing		800	800
		-Cash
15	Sunday, July 26, 2009	Advertensi Expense		1,000	1,000
		-Cash
16	Wednesday, July 29, 2009	Account Payable		20,000	20,000
		-Cash
17	Thursday, July 30, 2009	Account Payable		20,000	20,000
		-Cash
18	Friday, July 31, 2009	Salaries Expense		3,000	3,000
		-Cash
		With Drawls/Drawing		1,500	1,500
		-Cash
Posting "Apotik Sehat"
A.     Cash
NO	DATE	DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
1	Wednesday, July 01, 2009			40,000		40,000
2	Friday, July 03, 2009				12,000	28,000
3	Friday, July 03, 2009				760	27,240
4	Tuesday, July 07, 2009			2,500		29,740
5	Wednesday, July 08, 2009				80	29,660
6	Thursday, July 09, 2009				20,000	9,660
7	Friday, July 10, 2009			1,200		10,860
8	Tuesday, July 14, 2009			6,000		16,860
9	Wednesday, July 15, 2009				200	16,660
10	Thursday, July 16, 2009				600	16,060
11	Friday, July 17, 2009				8,000	8,060
12	Tuesday, July 21, 2009			11,500		19,560
13	Saturday, July 25, 2009				800	18,760
14	Sunday, July 26, 2009				1,000	17,760
15	Tuesday, July 28, 2009			20,000		37,760
16	Wednesday, July 29, 2009				20,000	17,760
17	Thursday, July 30, 2009				4,000	13,760
18	Friday, July 31, 2009				3,000	10.760                 9.260
					1,500
B.      Building
NO	DATE	DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
1	Wednesday, July 01, 2009			300,000		DEBIT	KREDIT
						300,000
C.      Capital
NO	DATE	DESCRIPTION	POST REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
1	Wednesday, July 01, 2009				340,000		340,000
D.     Supplies
NO	DATE	DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
1	Sunday, July 05, 2009			760		760
2	Wednesday, July 15, 2009			200		960
E.      Equipment
NO	DATE	DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
1	Friday, July 03, 2009			12,000		12,000
2	Friday, July 17, 2009			23,000		35,000
F.       Revenue
NO	DATE	DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
1	######################				2,500		2,500
2	Friday, July 10, 2009				2,000		4,500
3	Tuesday, July 14, 2009				6,000		10,500
4	Tuesday, July 21, 2009				11,500		22,000
5	Tuesday, July 28, 2009				20,000		42,000
G.     Expense
NO	DATE	DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
1	Wednesday, July 08, 2009			80		80
2	Thursday, July 16, 2009			600		680
3	Sunday, July 26, 2009			1,000		1,680
4	Friday, July 31, 2009			3,000		4,680
H.     Account Receivable
NO	DATE	DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
1	Friday, July 10, 2009			800		800
I.        Account Payable
NO	DATE	DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
1	Saturday, July 04, 2009				80,000		80,000
2	Thursday, July 09, 2009			20,000			60,000
3	Friday, July 17, 2009				15,000		75,000
4	Wednesday, July 29, 2009			20,000			55,000
5	Thursday, July 30, 2009			4,000			51,000
J.        With Drawls/Drawing
NO	DATE	DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
1	Saturday, July 25, 2009			800		800
2	Friday, July 31, 2009			1,500		2,300
K.      Medical Inventory
NO	DATE	DESCRIPTION	POST. REF	DEBIT	KREDIT	SALDO
						DEBIT	KREDIT
1	Saturday, July 04, 2009			80,000		80,000
APOTIK “SEHAT”
TRIAL BALANCE
	Friday, July 31, 2009
	Account Title (perkiraan)	SALDO
		Debit	Kredit
	Cash	9,260
	Building	300,000
	Capital		340,000
	Suplies	960
	Equipment	35,000
	Revenue		42,000
	Expanse	4,680
	Account Payable		51,000
	Account Receivable	800
	With Drawls/Drawing	2,300
	Inventory	80,000
	TOTAL	433,000	433,000