01/02/10 “A” mendirikan klinik “A” dan menyetorkan dana sebesar 120.

000 serta sebuah

gedung senilai 560.000 sebagai modal dasar klinik “A”.
Dibeli perlengkapan medis senilai 24.000 dan baru dibayar 14.000, sisanya kan dilunasi bulan
depan.
Dibeli Peralatan medis senilai 56.400 tunai
02/02/10 Dilaksanakan jasa medis senilai 15.600
Diterima uang muka pasien rawat inap 2.400
03/02/10 Dibayar biaya promosi senilai 1.600
04/02/10 Diterima dari pasien rawat inap tgl 02/02/10 uang senilai 7.600 atas jasa perawatan
yang diberikan.
05/02/10 Dibeli Peralatan kantor senilai 34.600 baru dibayar 12.000 sisanya akan dilunasi
bulan yad.
Dibeli Perlengkapan kantor senilai 2.600
06/02/10 Dibayar gaji karyawan sebesar 4.700
08/02/10 Diterima pembayaran dari pasien atas jasa medis sebesar 4.700
10/02/10 Dilaksanakan jasa medis senilai 2.400 pasien baru membayar 1.600 sisanya
dijanjikan akan dibayar minggu depan.
11/02/10 “A” mengambil uang untuk keperluan pribadi senilai 1.000
Dibayar biaya transportasi sebesar 600.
12/02/10 Dilaksanakan perawatan medis dan diterima pembayaran dari pasien sebesar 3.400
14/02/10 Dibayar biaya promosi senilai 860
15/02/10 Dibayar gaji karyawan sebesar 4.700
17/02/10 Diterima uang muka rawat inap dari pasien sebesar 4.000
18/02/10 Dibayar biaya listrik, telp dan air sebesar 1.200
19/02/10 Diterima pembayaran pasien dari transaksi tgl10/02/10.
20/02/10 Dilaksanakan jasa konsultasi kesehatan dan diterima pembayaran sebesar 1.300
21/02/10 Dibayar sebagian hutang transaksi tgl 01/02/10 sebesar 5.000
22/02/10 Dibayar gaji karyawan sebesar 4.700
24/02/10 Dibayar pelunasan hutang tgl 01/02/10
25/02/10 Diterima pembayaran dari pasien atas jasa KB yg diberikan sebesar 1.200
26/02/10 Dilaksanakan perawatan medis senilai 2.300 dan pasien baru membayar 1.100
sisanya dijanjikan akan dibayar kemudian.
28/02/10 Dibayar hutang transaksi tgl 05/02/10.
Diminta: Jurnallah transaksi tersebut diatas dan lakukanlah posting serta siapkan Trial-
Balance.
JAWABAN TUGAS ONLINE 4
AKUNTANSI KEUANGAN RUMAH SAKIT
OLA SURGA ( 2014-31-224)

KLINIK “A”
JURNAL TRANSAKSI
FEBRUAI 2010

Date Description Post- Debet Credit

Ref
1/2/10 Cash  120.000
Building  560.000
“ A” Capital  680.000
1/2/10 Medical Supplies  24.000
Cash  14.000
Account Payable  10.000
1/2/10 Medical Equipment  56.400
Cash  56.400
2/2/10 Medical Service Revenue  15.600
Cash  15.600
Cash  2.400
Unearned Medical Revenue  2.400
3/2/10 Promotion Expense  1.600
Cash  1.600
4/2/10 Cash  7.600
Medical Service Revenue  7.600
5/2/10 Office Equipment  34.600
Cash  12.000
Account Payable  22.600
5/2/10 Medical Supplies  2600
Cash  2600
6/2/10 Salaries Expense  4.700
Cash  4.700
8/2/10 Cash  4.700
Medical Service Revenue  4.700
10/2/10 Medical Service Revenue  2.400
Cash  1.600
Notes Payable  800
11/2/10 Withdrawls/drawing  1.000
Cash  1.000
11/2/10 Transport Expense  600
Cash  600
12/2/10 Medical Service Revenue  3.400
Cash  3.400
14/2/10 Promotion Expense  860
Cash  860
15/2/10 Salaries Expense  4.700
Cash  4.700
17/2/10 Cash  4.000
Unearned Medical Revenue  4.000
18/2/10 Utilities Expense  1.200
Cash  1.200
19/2/10 Cash  800
Account Receiveable  800
(10/2/10)
20/2/10 Cash  1.300
Medical Service Revenue  1.300
21/2/10 Account Payable (1/2/10)  5.000
Cash  5.000
22/2/10 Salaries Expense  4.700
Cash  4.700
24/2/10 Account Payable (1/2/10)  5.000
Cash  5.000
25/2/10 Medical Service Revenue  1.200
Cash  1.200
26/2/10 Medical Service Revenue  2.300
Cash  1.100
Notes Payable  1.200
28/2/10 Account Payable (5/2/10)  22.600
Cash  22.600

TOTAL 895.260 895.260

KLINIK MITRA SEHAT

TRIAL BALANCE
MONTH: OCTOBER 2007

No. Description Debet Credit

1001 Cash 134.700
1002 Account Receiveable 3.300
1003 Medical Supplies 7.100
1004 Office Supplies 2.300
1005 Prepaid Insurance 1.500
1101 Medical Equipment 160.000
1101 Office Equipment 4.800
2001 Account Payable 4.600
2002 Unearned Medical Revenue 3.000
2101 Notes Payable 115.000
3001 Dr. Abdul Capital 180.000
3101 Withdrawls/drawing 5.800
4001 Medical Service Revenue 41.700
5001 Salaries Expense 3.000
5002 Utilities Expense 1.700
5003 Maintenance Expense 2.100
5004 Rent Expence 12.000
Total 341.300 341.300

TERIMA KASIH
 POSTING

KAS
TGL KETERANGAN DEBIT KREDIT SALDO
1 Setoran Awal 120.000
1 14.000
56.400

Kas

Tanggal Keterangan Debit Kredit Saldo

1 Setoran awal 120000

1 14000 106000

1 56400 49600

2 2400 52000

3 1600 50400

4 7600 58000

5 12000 46000

5 2600 43400

6 4700 38700

8 4700 43400

10 1600 45000

11 1000 44000

11 600 43400

12 3400 46800

12 860 45940

15 4700 41240

17 4000 45240

18 1200 44040
19 800 44840

20 1300 46140

21 5000 41140

22 4700 36440

24 5000 31440

25 1200 32640

26 1100 33740

28 22600 11140

Account Recivable

Tanggal Keterangan Debit Kredit Saldo

2 15600 15600

4 7600 8000

10 800 8800

26 1200 10000

Perlengkapan

Tanggal Keterangan Debit Kredit Saldo

1 24000 24000

5 2600 26600

Peralatan

Tanggal Keterangan Debit Kredit Saldo

1 56400 56400
5 34600 91000

Gedung

Tanggal Keterangan Debit Kredit Saldo

1 560000 560000

Account Payable

Tanggal Keterangan Debit Kredit Saldo

1 10000 10000

5 22600 32600

21 5000 27600

24 5000 22600

28 22600 0

Uang Muka

Tanggal Keterangan Debit Kredit Saldo

2 2400 2400

17 4000 6400

Modal

Tanggal Keterangan Debit Kredit Saldo

1 680000 680000
 Withdrawl

Tanggal Keterangan Debit Kredit Saldo

11 1000 1000

Pendapatan

Tanggal Keterangan Debit Kredit Saldo

2 15600 15600

8 4700 20300

10 2400 22700

12 3400 26100

19 800 26900

20 1300 28200

25 1200 29400

26 2300 31700

Beban/Biaya

Tanggal Keterangan Debit Kredit Saldo

3 1600 1600

6 4700 6300

11 600 6900

12 860 7760

15 4700 12460

18 1200 13660

22 4700 18360
TRIAL BALANCE

Aset Kewajiban

- Kas 11140 -Acc. Payable 0

- Acc. Receivable 10000 - Uang Muka 6400

- Perlengkapan 26600 - Modal 693340

- Peralatan 91000 - Withdrawl -1000

- Gedung 560000

Total 698740 698740

TRIAL BALANCE

NERACA SALDO

AKUN DEBIT CREDIT

680,000
Capital

40,900
Medical Service Revenue

4,000
Unearned Service Revenue

26,740
Cash

560,000
Building

24,000
Medical Supplies

2,600
Official Supplies
 91,000
Medical Equipment

Account Payable

1,200
Account Receivables

1,000
Drawing/withdrawals

2,460
Promotion Expense

14,100
Salaries Expense

600
Transport Expense

1,200
Ulitities Expense

TOTAL 724,900 724,900

TRIAL BALANCE ( NERACA SALDO )

KLINIK A

NO NAMA REKENING DEBET KREDIT

1 Kas Rp 11.000,00 Rp 680.000,00
2 Gedung Rp 560.000,00 Rp 30.900,00
3 Modal Rp 24.000,00 Rp 2.400,00
4 Medical Supplies - Rp 4.000,00
5 Account Payable Rp 56.400,00
6 Medical Equipment Rp 9.200,00
7 Account Receivable Rp 2.460,00
8 Medical Revenue Rp 34.600,00
9 Unearned Medical Revenue Rp 2.600,00
10 Adverting Expense Rp 14.100,00
11 Office Equipment Rp 1.000,00
12 Office Supplies Rp 600,00
13 Salaries Expense Rp 1.200,00
14 Withdrawls
15 Transportation Expanse
16 Prepaid Rent
17 Utility Expanse
Rp 717.300,00 Rp 717.300,00
 Date Descriptions Post-Reff Debit Credit
1/2/2010Cash 120,000
Building 560,000
Capital 680,000
Medical Supplies 24,000
Cash 14,000
Account Payable 10,000
Medical Equipment 56,400
Cash 56,400
2/2/2010Cash 15,600
Medical Service Revenue 15,600
Cash 2,400
Unearned Medical Service Revenue 2,400
3/2/2010Promotion Expense 1,600
Cash 1,600
4/2/2010Cash 7,600
Unearned Medical Service Revenue 2,400
Medical Service Revenue 10,000
5/2/2010Office Equipment 34,600
Cash 12,000
Account Payable 22,600
Official Supplies 2,600
Cash 2,600
6/2/2010Salaries Expense 4,700
Cash 4,700
8/2/2010Cash 4,700
Medical Service Revenue 4,700
10/2/2010Cash 1,600
Account Receivables 800
Medical Service Revenue 2,400
11/2/2010Drawing/withdrawals 1,000
Cash 1,000
Transport Expense 600
Cash 600
12/2/2010Cash 3,400
Medical Service Revenue 3,400
14/2/2010Promote Expense 860
Cash 860
15/2/2010Salaries Expense 4,700
Cash 4,700
17/2/2010Cash 4,000
Unearned Medical Service
4,000
Revenue
18/2/2010Ulitities Expense 1,200
Cash 1,200
19/2/2010Cash 800
Account Receivables
800
(10/02/10)
20/2/2010Cash 1,300
Medical Service Revenue 1,300
21/2/2010Account Payable (01/02/10) 5,000
Cash 5,000
22/2/2010Salaries Expense 4,700
Cash 4,700
24/2/2010Account Payable (01/02/10) 5,000
 Cash 5,000
25/2/2010Cash 1,200
Medical Service Revenue 1,200
26/2/2010Account Payable (05/02/10) 2,300
Cash 2,300
26/2/2010Account Payable (05/02/10) 22,600
Cash 22,600
T O T A L 897,660 897,660