| TUGAS AKUNTANSI RUMAH SAKIT | ||||||||||||
| NAMA : Januardi Akbar | ||||||||||||
| NIM : 2014.31.228 | ||||||||||||
| SESI : 10 | ||||||||||||
| FAKULTAS : manajemen RS | ||||||||||||
| 01/02/10 “A” mendirikan klinik “A” dan menyetorkan dana sebesar 120.000 serta sebuah gedung senilai 560.000 sebagai modal dasar klinik “A”. | ||||||||||||
| Jawab : | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | 01/02/2010 | CASH | ||||||||||
| Cash 120.000 | - INVESTASI | Rp 120,000.00 | ||||||||||
| - BUILDING | Rp 560,000.00 | |||||||||||
| Building 560.000 | ||||||||||||
| A Capital 680.000 | ||||||||||||
| JUMLAH | Rp 680,000.00 | |||||||||||
| Dibeli perlengkapan medis senilai 24.000 dan baru dibayar 14.000, sisanya kan dilunasi bulan depan. | ||||||||||||
| Jawab : | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | Medical Supplies | Rp 24,000.00 | ||||||||||
| Medical Supplies 24.000 | ||||||||||||
| Cash | Rp 14,000.00 | |||||||||||
| Cash 14.000 | ||||||||||||
| Account Payable | Rp 14,000.00 | |||||||||||
| Account Payable 14.000 | ||||||||||||
| JUMLAH | Rp 24,000.00 | Rp 24,000.00 | ||||||||||
| Dibeli Peralatan medis senilai 56.400 tunai | ||||||||||||
| Jawab : | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | Medical Eq | Rp 56,400.00 | ||||||||||
| Medical Eq 56.400 | ||||||||||||
| Cash | Rp 56,400.00 | |||||||||||
| Cash 56.400 | ||||||||||||
| JUMLAH | Rp 56,400.00 | Rp 56,400.00 | ||||||||||
| 02/02/10 Dilaksanakan jasa medis senilai 15.600 | ||||||||||||
| Jawab : | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | 02/02/2010 | Medical Revenue | Rp 15,600.00 | |||||||||
| Cash 15.600 | ||||||||||||
| Cash | Rp 15,600.00 | |||||||||||
| Medical Revenue 15.600 | ||||||||||||
| JUMLAH | Rp 15,600.00 | Rp 15,600.00 | ||||||||||
| Diterima uang muka pasien rawat inap 2.400 | ||||||||||||
| NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | |||||||
| Jawab : | 1 | Cash | ||||||||||
| Rp 2,400.00 | ||||||||||||
| Cash 2.400 | Unearned Medical Revenue | Rp 2,400.00 | ||||||||||
| Unearned Medical Revenue 2.400 | ||||||||||||
| JUMLAH | Rp 2,400.00 | Rp 2,400.00 | ||||||||||
| 03/02/10 Dibayar biaya promosi senilai 1.600 | ||||||||||||
| NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | |||||||
| Jawab : | 1 | 03/02/2010 | cash | Rp 1,600.00 | ||||||||
| Advertising Exp. 1.600 | Advertising Exp. | Rp 1,600.00 | ||||||||||
| Cash 1.600 | ||||||||||||
| JUMLAH | Rp 1,600.00 | Rp 1,600.00 | ||||||||||
| 04/02/10 Diterima dari pasien rawat inap tgl 02/02/10 uang senilai 7.600 atas jasa perawatan yang diberikan. | ||||||||||||
| Jawab : | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | 04/02/2010 | Cash | Rp 7,600.00 | |||||||||
| Cash 7.600 | ||||||||||||
| Medical revenue | Rp 7,600.00 | |||||||||||
| Medical Revenue 7.600 | ||||||||||||
| JUMLAH | Rp 7,600.00 | Rp 7,600.00 | ||||||||||
| 05/02/10 Dibeli Peralatan kantor senilai 34.600 baru dibayar 12.000 sisanya akan dilunasi bulan yad. | ||||||||||||
| Office Eq 34.600 | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | 05/02/2010 | Office Equipment | Rp 34,600.00 | |||||||||
| Cash 12.000 | ||||||||||||
| Cash | Rp 12,000.00 | |||||||||||
| Account Payable 22.600 | ||||||||||||
| Account Payable | Rp 22,600.00 | |||||||||||
| Dibeli Perlengkapan kantor senilai 2.600 | ||||||||||||
| Jawab : | ||||||||||||
| Office Eq 2.600 | JUMLAH | Rp 34,600.00 | Rp 34,600.00 | |||||||||
| Cash 2.600 | ||||||||||||
| 06/02/10 Dibayar gaji karyawan sebesar 4.700 | ||||||||||||
| Jawab : | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | 06/02/2010 | Salarie Expense | Rp 4,700.00 | |||||||||
| Salarie Expense 4.700 | ||||||||||||
| Cash | Rp 4,700.00 | |||||||||||
| Cash 4.700 | ||||||||||||
| JUMLAH | Rp 4,700.00 | Rp 4,700.00 | ||||||||||
| 08/02/10 Diterima pembayaran dari pasien atas jasa medis sebesar 4.700 | ||||||||||||
| Jawab : | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | 08/02/2010 | Medical Revenue | Rp 4,700.00 | |||||||||
| Cash 4.700 | ||||||||||||
| Cash | Rp 4,700.00 | |||||||||||
| Medical Revenue 4.700 | ||||||||||||
| JUMLAH | Rp 4,700.00 | Rp 4,700.00 | ||||||||||
| 10/02/10 Dilaksanakan jasa medis senilai 2.400 pasien baru membayar 1.600 sisanya dijanjikan akan dibayar minggu depan. | ||||||||||||
| Jawab : | ||||||||||||
| NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | |||||||
| Cash 1.600 | 1 | 10/02/2010 | Account Receivable | Rp 800.00 | ||||||||
| Cash | Rp 1,600.00 | |||||||||||
| Acoount Receivables 600 | 800 | Medical Revenue | Rp 2,400.00 | |||||||||
| Medical Revenue 2.400 | JUMLAH | Rp 2,400.00 | Rp 2,400.00 | |||||||||
| 11/02/10 “A” mengambil uang untuk keperluan pribadi senilai 1.000 | ||||||||||||
| Jawab : | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | 11/02/2010 | Withdrawals | Rp 1,000.00 | |||||||||
| Withdrawals 1.000 | ||||||||||||
| Cash | Rp 1,000.00 | |||||||||||
| Cash 1.000 | ||||||||||||
| JUMLAH | Rp 1,000.00 | Rp 1,000.00 | ||||||||||
| Dibayar biaya transportasi sebesar 600. | ||||||||||||
| NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | |||||||
| Jawab : | 1 | 11/02/2010 | Rent Exp | Rp 600.00 | ||||||||
| Rent Exp 600 | Cash | Rp 600.00 | ||||||||||
| Cash 600 | JUMLAH | Rp 600.00 | Rp 600.00 | |||||||||
| 12/02/10 Dilaksanakan perawatan medis dan diterima pembayaran dari pasien sebesar 3.400 | ||||||||||||
| Jawab : | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | 12/02/2010 | Medical Revenue | Rp 3,400.00 | |||||||||
| Cash 3.400 | ||||||||||||
| Cash | Rp 3,400.00 | |||||||||||
| Medical Revenue 3.400 | ||||||||||||
| JUMLAH | Rp 3,400.00 | Rp 3,400.00 | ||||||||||
| 14/02/10 Dibayar biaya promosi senilai 860 | ||||||||||||
| Jawab : | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | 14/02/2010 | Advertising Exp | Rp 860.00 | |||||||||
| Advertising Exp. 860 | ||||||||||||
| Cash | Rp 860.00 | |||||||||||
| Cash 860 | ||||||||||||
| JUMLAH | Rp 860.00 | Rp 860.00 | ||||||||||
| 15/02/10 Dibayar gaji karyawan sebesar 4.700 | ||||||||||||
| Jawab : | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | 15/02/2010 | Salarie Expense | Rp 4,700.00 | |||||||||
| Salarie Expense 4.700 | ||||||||||||
| Cash | Rp 4,700.00 | |||||||||||
| Cash 4.700 | ||||||||||||
| JUMLAH | Rp 4,700.00 | Rp 4,700.00 | ||||||||||
| 17/02/10 Diterima uang muka rawat inap dari pasien sebesar 4.000 | ||||||||||||
| Jawab : | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | 17/02/2010 | Unearned Medical Revenue | Rp 4,000.00 | |||||||||
| Cash 4.000 | ||||||||||||
| Cash | Rp 4,000.00 | |||||||||||
| Unearned Medical Revenue 4.000 | ||||||||||||
| JUMLAH | Rp 4,000.00 | Rp 4,000.00 | ||||||||||
| 18/02/10 Dibayar biaya listrik, telp dan air sebesar 1.200 | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | 18/02/2010 | utilities | Rp 1,200.00 | |||||||||
| Jawab : | ||||||||||||
| Cash | Rp 1,200.00 | |||||||||||
| Utilities 1.200 | ||||||||||||
| JUMLAH | Rp 1,200.00 | Rp 1,200.00 | ||||||||||
| Cash 1.200 | ||||||||||||
| 19/02/10 Diterima pembayaran pasien dari transaksi tgl10/02/10. | ||||||||||||
| NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | |||||||
| Jawab : | 1 | 19/02/2010 | Cash | Rp 800.00 | ||||||||
| Cash 800 | Medical Revenue | Rp 800.00 | ||||||||||
| Medical Revenue 800 | JUMLAH | Rp 800.00 | Rp 800.00 | |||||||||
| 20/02/10 Dilaksanakan jasa konsultasi kesehatan dan diterima pembayaran sebesar 1.300 | ||||||||||||
| Jawab : | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | 20/02/2010 | Cash | Rp 1,300.00 | |||||||||
| Cash 1.300 | ||||||||||||
| Medical Revenue | Rp 1,300.00 | |||||||||||
| Medical Revenue 1.300 | ||||||||||||
| JUMLAH | Rp 1,300.00 | Rp 1,300.00 | ||||||||||
| 21/02/10 Dibayar sebagian hutang transaksi tgl 01/02/10 sebesar 5.000 | ||||||||||||
| Jawab : | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | 21/02/2010 | Cash | Rp 5,000.00 | |||||||||
| Cash 5.000 | ||||||||||||
| Account Payable | Rp 5,000.00 | |||||||||||
| Account Payable 5.000 | ||||||||||||
| JUMLAH | Rp 5,000.00 | Rp 5,000.00 | ||||||||||
| 22/02/10 Dibayar gaji karyawan sebesar 4.700 | ||||||||||||
| NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | |||||||
| Jawab : | 1 | 22/02/2010 | salarie expense | Rp 4,700.00 | ||||||||
| Salarie Expense 4.700 | cash | Rp 4,700.00 | ||||||||||
| Cash 4.700 | JUMLAH | Rp 4,700.00 | Rp 4,700.00 | |||||||||
| NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | |||||||
| 24/02/10 Dibayar pelunasan hutang tgl 01/02/10 | 1 | 24/02/2010 | Cash | Rp 9,000.00 | ||||||||
| Cash 9.000 | Account Payable | Rp 9,000.00 | ||||||||||
| Account Payable 9.000 | JUMLAH | Rp 9,000.00 | Rp 9,000.00 | |||||||||
| NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | |||||||
| 1 | 25/02/2010 | Cash | Rp 1,200.00 | |||||||||
| 25/02/10 Diterima pembayaran dari pasien atas jasa KB yg diberikan sebesar 1.200 | ||||||||||||
| Medical Revenue | Rp 1,200.00 | |||||||||||
| Jawab : | ||||||||||||
| Cash 1.200 | ||||||||||||
| Medical Revenue 1.200 | ||||||||||||
| JUMLAH | Rp 1,200.00 | Rp 1,200.00 | ||||||||||
| 26/02/10 Dilaksanakan perawatan medis senilai 2.300 dan pasien baru membayar 1.100 sisanya dijanjikan akan dibayar kemudian. | ||||||||||||
| Jawab : | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | 26/02/2010 | Cash | Rp 2,300.00 | |||||||||
| Cash 2.300 | ||||||||||||
| Medical Revenue | Rp 1,100.00 | |||||||||||
| Medical Revenue 1.100 | ||||||||||||
| Account Receivables | Rp 1,200.00 | |||||||||||
| Account Receivables 1.200 | ||||||||||||
| JUMLAH | Rp 2,300.00 | Rp 2,300.00 | ||||||||||
| 28/02/10 Dibayar hutang transaksi tgl 05/02/10. | NO | DATE | DESCRIPTION | DEBIT | CREDIT | KETERANGAN | ||||||
| 1 | 28/02/2010 | Account Payable | Rp 22,600.00 | |||||||||
| Jawab : | ||||||||||||
| Cash | Rp 22,600.00 | |||||||||||
| Account Payable 22.600 | ||||||||||||
| Cash 22.600 | ||||||||||||
| JUMLAH | Rp 22,600.00 | Rp 22,600.00 | ||||||||||
Jumat, 10 April 2015
tugas Akuntansi RS, Seksi 10
Langganan:
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