jawaban pertemuan 6

jurnal umum RS SEHAT SELALU PER 31 JANUARI 2011

tanggal keterangan debet
1-Jan kas 2,000,000,000
modal
2-Jan kas 100,000,000
pendapatn pelayanan
4-Jan beban gaji 200,000,000
kas
5-Jan persediaan non medis 10,500,000
hutang
kas
6-Jan kas 1,100,000
piutang 150,000
pendapatan pelayanan
7-Jan gaji os dibyr dimk 240,000,000
kas

11-Jan kas 3,000,000

piutang
13-Jan beban listrik,air telpon 350,000,000
kas
14-Jan kas 200,000,000
pendapatan pelayanan
16-Jan alat medis 400,000,000
hutang
18-Jan persediaan obat 15,000,000
kas
20-Jan kas 150,000
piutang
25-Jan hutang 150,000,000
kas
31-Jan beban obat obatan 30,000,000
persediaan obat
31-Jan beban persediaan non medis 50,500,000
persediaan non medis
3,750,400,000

jurnal penyesuaian
tanggal keteranagn debet
31-Jan beban gaji os 20,000,000
gaji os dibayar dimuka
 31-Jan beban penyusutan kendaraan 1,666,667
beban penyusutan alat medis 23,333,333
beban penyusutan gedung bangunan 8,333,333
akumulasi penyusutan aktiva tetap

buku besar
kas Saldo
tanggal debit kredit debit
31-Dec 12,000,000
1-Jan 2,000,000,000 2,012,000,000
2-Jan 100,000,000 2,112,000,000
6-Jan 1,100,000 2,113,100,000
11-Jan 3,000,000 2,116,100,000
14-Jan 200,000,000 2,316,100,000
20-Jan 150,000 2,315,250,000
4-Jan 200,000,000 2,116,250,000
5-Jan 7,000,000 2,109,250,000
7-Jan 240,000,000 1,869,250,000
13-Jan 350,000,000 1,519,250,000
18-Jan 15,000,000 1,504,250,000
25-Jan 150,000,000 1,354,250,000

piutang saldo
debet kredit d
31-Dec 150,000,000
6-Jan 150,000 150,150,000
11-Jan 3,000,000 147,150,000
20-Jan 150,000 147,000,000

persediaan obat saldo

d k d
31-Dec 100,000,000
18-Jan 15,000,000 115,000,000
31-Jan 30,000,000 85,000,000

persediaan non medis saldo

d k d
31-Dec 90,000,000
5-Jan 10,500,000 100,500,000
31-Jan 50,500,000 50,000,000

tanah saldo
d k d
31-Dec 1,000,000,000

kendaraan saldo
d k d
31-Dec 200,000,000

alat medis saldo

d k d
31-Dec 1,000,000,000
16-Jan 400,000,000 1,400,000,000

gedung bangunan saldo

d k d
31-Dec 2,500,000,000

akumulasi penyusutan aktiva tetap saldo

d k d
31-Dec -320,000,000
31-Jan -33,333,333 -353,333,333

gaji outsourching dibyr dimuka saldo

d k d
7-Jan 240,000,000 240,000,000
31-Jan 20,000,000 220,000,000

hutang usaha saldo

d k d
31-Dec
5-Jan 3,500,000
16-Jan 400,000,000
25-Jan 150,000,000

modal saldo
 d k d
31-Dec 4,732,000,000
1-Jan 2,000,000,000 6,732,000,000

pendapatan layanan medis saldo

d k d
2-Jan 100,000,000
6-Jan 1,250,000
14-Jan 200,000,000

beban gaji saldo

d k d
4-Jan 200,000,000 200,000,000

beban listrik air telpo saldo

d k d
13-Jan 350,000,000 350,000,000

beban obat obatan saldo

d k d
31-Jan 30,000,000 30,000,000

beban persediaan non medis saldo

d k d
31-Jan 50,500,000 50,500,000

beban gaji outsourching saldo

d k d
31-Jan 20,000,000 20,000,000

beban penyusutan kendaraan saldo

d k d
31-Jan 1,666,667 1,666.67

beban penyusutan alat medis saldo

d k d
31-Jan 23,333,333 23,333,333
beban penyusutan gedung bangunan saldo
d k d
31-Jan 8,333,333 8,333,333
PER 31 JANUARI 2011
kredet

2,000,000,000

100,000,000

200,000,000

3,500,000
7,000,000

1,250,000

240,000,000

3,000,000

350,000,000

200,000,000

400,000,000

15,000,000

150,000

150,000,000

30,000,000

50,500,000
3,750,400,000

kredit

20,000,000
 33,333,333

kredit

k
k

3,500,000
403,500,000
253,500,000
k

k
100,000,000
101,250,000
301,250,000

k
k