Tugas Online 4 UEU akuntasi keuangan Rumah Sakit

Tugas Online 4
Nama: Siti Habibah
Nim: 2014-31-325
mnj. Akuntansi keuangan Rumah Sakit

 

JURNAL PENYESUAIAN PER TANGGAL 31 DESEMBER 2008 JURNAL UMUM JURNAL PENYESUAIAN Tgl Ket  D  K Tgl Ket  D  K 12/31/2008 Medical Supplies  Rp        7,100 12/31/2008 Medical Supplies Expense  Rp           5,000       Cash  Rp                                     7,100      Medical Supplies  Rp            5,000 Office Supplies  Rp        2,300 Office Supplies Expense  Rp           1,200       Cash  Rp                                     2,300      Office Supplies  Rp            1,200 Prepaid Insurance  Rp        1,500 Insurance Expense  Rp           1,500       Cash  Rp                                     1,500      Prepaid Insuranse  Rp            1,500 Prepaid Rent  Rp    240,000 Rent Expense  Rp         40,000       Cash  Rp                                 240,000      Prepaid Rent  Rp          40,000 Medical Equipment  Rp    120,000 Medical Equipment Expense  Rp         60,000      Cash  Rp                                 120,000      Medical Equipment  Rp          60,000 Office Equipment  Rp      48,000 Office Equipment Expense  Rp         24,000      Cash  Rp                                   48,000     Office Equipment  Rp          24,000 Cash  Rp      16,000 Unernaed Expense  Rp           9,200      Unernaed  Rp                                   16,000     Unernaed  Rp            9,200 Salaries Expense  Rp      33,000 Salaries Expense  Rp         21,000      Cash  Rp                                   33,000      Account Payable  Rp          21,000 POSTING Cash Tgl Ket  D  K Saldo  Rp      155,000  Rp  155,000  Rp     7,100  Rp  147,900  Rp     2,300  Rp  145,600  Rp     1,500  Rp  144,100  Rp 240,000  Rp  (95,900)  Rp 120,000  Rp (215,900)  Rp   48,000  Rp (263,900)  Rp       16,000  Rp (247,900)  Rp   33,000  Rp (280,900) Cash  Rp    (280,900) Medical Supplies Tgl Ket  D  K Saldo  Rp         7,100  Rp      7,100  Rp     5,000  Rp      2,100      Medical Supplies  Rp         2,100 Office Supplies Tgl Ket  D  K Saldo  Rp         2,300  Rp      2,300  Rp     1,200  Rp      1,100      Office Supplies  Rp         1,100 Prepaid Insurance Tgl Ket  D  K Saldo  Rp         1,500  Rp     1,500 Prepaid Insurance  Rp                - Prepaid Rent Tgl Ket  D  K Saldo  Rp      240,000  Rp  240,000  Rp   40,000  Rp  200,000 Prepaid Rent  Rp      200,000 Medical Equipment Tgl Ket  D  K Saldo  Rp      120,000  Rp  120,000  Rp   60,000  Rp    60,000 Medical Equipment  Rp       60,000 Office Equipment Tgl Ket  D  K Saldo  Rp       48,000  Rp    48,000  Rp   24,000  Rp    24,000 Office Equipment  Rp       24,000 Unernead Tgl Ket  D  K Saldo  Rp   16,000  Rp    16,000  Rp     9,200  Rp    25,200      Unernaed  Rp   25,200 Salaries Expense Tgl Ket  D  K Saldo  Rp       33,000  Rp    33,000  Rp       21,000  Rp    54,000 Salaries Expense  Rp       54,000 Account Payable Tgl Ket  D  K Saldo      Account Payable  Rp   21,000         Medical Supplies Expense Tgl Ket  D  K Saldo Medical Supplies Expense  Rp         5,000      Office Supplies Expense Tgl Ket  D  K Saldo Office Supplies Expense  Rp         1,200 Insurance Expense Tgl Ket  D  K Saldo Insurance Expense  Rp         1,500 Rent Expense Tgl Ket  D  K Saldo Rent Expense  Rp       40,000            Medical Equipment Expense Tgl Ket  D  K Saldo Medical Equipment Expense  Rp       60,000         Office Equipment Expense Tgl Ket  D  K Saldo Office Equipment Expense  Rp       24,000 Unernaed Expense Tgl Ket  D  K Saldo Unernaed Expense  Rp         9,200 Worksheet Tgl Ket  D  K Saldo Cash  Rp    (280,900)      Medical Supplies  Rp         2,100      Office Supplies  Rp         1,100 Prepaid Insurance  Rp               - Prepaid Rent  Rp     200,000 Medical Equipment  Rp       60,000 Office Equipment  Rp       24,000      Unernaed  Rp    25,200 Salaries Expense  Rp       24,000      Account Payable  Rp    21,000 Medical Supplies Expense  Rp         5,000 Office Supplies Expense  Rp         1,200 Insurance Expense  Rp         1,500 Rent Expense  Rp       40,000 Medical Equipment Expense  Rp       60,000 Office Equipment Expense  Rp       24,000 Unernaed Expense  Rp         9,200 Total  Rp   171,200  Rp  46,200 LAPORAN KEUANGAN PER TANGGAL 31 DESEMBER 2008 AKTIVA 2008 2009 AKTIVA LANCAR      Cash  Rp        280,900  Rp         155,000      Unernaed  Rp          16,000  Rp           25,200 Jumlah Aktiva Lancar  Rp      296,900  Rp       180,200 AKTIVA TETAP       Medical Supplies  Rp           7,100  Rp            2,100       Office Supplies  Rp           2,300  Rp            1,100       Medical Equipment  Rp        120,000  Rp           60,000       Office Equipment  Rp          48,000  Rp           24,000       Akumulasi Penyusutan Aktiva Tetap  Rp        296,900  Rp         180,200 Jumlah Aktiva Tetap  Rp      474,300  Rp       267,400 KEWAJIBAN        Acc. Payable  Rp           4,600  Rp           21,000      Prepaid Insurance  Rp           1,500  -       Prepaid Rent  Rp        240,000  Rp           20,000       Salaries Expense  Rp          33,000  Rp           24,000       Rent Expense  Rp          12,000  Rp           40,000 Jumlah Kewajiban  Rp      291,100  Rp       105,000 JUMLAH KEWAJIBAN DAN AKTIVA BERSIH  Rp   1,062,300  Rp       552,600