Pra UAS Akuntansi keuangan RS

Tugas Online Learning 5

Nama: Siti Habibah

Nim: 2014-31-325

Seksi 10

Saya telah menyampaikan tugas ini pada VLE

Account Number

Account Titles

Trial Balance

Adjustment

Adjustment Trial Balance

Income Statement

Balance Sheet

D

K

D

K

D

K

D

K

D

K

Harta +utang +modal

1001

Cash

Rp      155,000.00

Rp  155,000.00

Rp      155,000.00

1002

Account Receivable

Rp        16,100.00

Rp    16,100.00

Rp        16,100.00

1003

Medical Supplies

Rp          7,100.00

Rp    2,100.00

Rp       5,000.00

Rp          5,000.00

1004

Office Supplies

Rp          2,300.00

Rp    1,100.00

Rp       1,200.00

Rp          1,200.00

1005

Prepaid Insurance

Rp          1,500.00

Rp        750.00

Rp          750.00

Rp              750.00

1006

Prepaid Rent

Rp        24,000.00

Rp  12,000.00

Rp    12,000.00

Rp        12,000.00

1101

Medical Equipment

Rp      120,000.00

Rp  120,000.00

Rp      120,000.00

1102

Accumulated Depreciation on Med-Eq

Rp        30,000.00

Rp  30,000.00

Rp    60,000.00

Rp        60,000.00

1103

Office Equipment

Rp        48,000.00

Rp    48,000.00

Rp        48,000.00

1104

Accumulated Depreciation on Off-Eq

Rp        12,000.00

Rp  12,000.00

Rp    24,000.00

Rp        24,000.00

2001

Account Payable

Rp          4,600.00

Rp       4,600.00

Rp          4,600.00

2002

Unearned Medical Revenue

Rp        16,000.00

Rp    6,800.00

Rp       9,200.00

Rp          9,200.00

2101

Notes Payable

Rp      115,000.00

Rp  115,000.00

Rp      115,000.00

2102

Salaries Payable

Rp  12,000.00

Rp    12,000.00

Rp        12,000.00

3001

Capital

Rp      180,000.00

Rp  180,000.00

Rp      180,000.00

3101

Withdrawals

Rp          5,800.00

Rp       5,800.00

Rp          5,800.00

Pendapatan dan Beban :

4001

Medical Service Revenue

Rp        74,000.00

Rp    6,800.00

Rp    80,800.00

Rp        80,800.00

5001

Salaries Expense

Rp        33,000.00

Rp  12,000.00

Rp    45,000.00

Rp        45,000.00

5002

Utilities Expense

Rp          1,700.00

Rp       1,700.00

Rp          1,700.00

5003

Maintenance Expense

Rp          2,100.00

Rp       2,100.00

Rp          2,100.00

5004

Rent Expense

Rp        12,000.00

Rp  12,000.00

Rp    24,000.00

Rp        24,000.00

5005

Advertising Expense

Rp              800.00

Rp          800.00

Rp              800.00

5006

Transportation Expense

Rp          1,600.00

Rp       1,600.00

Rp          1,600.00

5007

Miscellaneous Expense

Rp              600.00

Rp          600.00

Rp              600.00

5008

Medical Supplies Expense

Rp    2,100.00

Rp       2,100.00

Rp          2,100.00

5009

Office Supplies Expense

Rp    1,100.00

Rp       1,100.00

Rp          1,100.00

5010

Insurance Expense

Rp        750.00

Rp          750.00

Rp              750.00

5011

Depreciation Expense on Med-Eq

Rp  30,000.00

Rp    30,000.00

Rp        30,000.00

5012

Depreciation Expense on Off-Eq

Rp  12,000.00

Rp    12,000.00

Rp        12,000.00

JUMLAH

Rp      431,600.00

Rp      431,600.00

Rp        73,400.00

Rp      129,150.00

Rp      363,850.00

Rp      404,800.00

SURPLUS

Rp        55,750.00

Rp        40,950.00

Rp      129,150.00

Rp      129,150.00

Rp      404,800.00

Rp      404,800.00

Adjusting Entries

Date

Description

Debet

Credit

31-Dec-2008

Medical Supplies Expense

2100

Medical Supplies

2100

31-Dec-2008

Office Supplies Expense

1100

Office Supplies

1100

31-Dec-2008

Insurance expense

750

Prepaid Insurance

750

31-Dec-2008

Rent Expense

12000

Prepaid Rent

12000

31-Dec-2008

Dept. Exp on Med-Eq

30000

Acc. Dep. On Med Eq

30000

31-Dec-2008

Dept. Exp on Off-Eq

12000

Acc. Dep. On Off-Eq

12000

31-Dec-2008

Unearned Medical Revenue

6800

Medical Service Revenue

6800

31-Dec-2008

Salaries Expense

12000

Salaries Payable

12000