AKUNTANSI KEUANGAN ONLINE 4 TOPIK 10

JURNAL PENYESUAIAN
PER TANGGAL 31 DESEMBER 2008
JURNAL UMUM				JURNAL PENYESUAIAN
Tgl	Ket	D	K	Tgl	Ket	D	K
31/12/2008	Medical Supplies	Rp7.100		31/12/2008	Medical Supplies Expense	Rp5.000
	Cash		Rp7.100		Medical Supplies		Rp5.000
	Office Supplies	Rp2.300			Office Supplies Expense	Rp1.200
	Cash		Rp2.300		Office Supplies		Rp1.200
	Prepaid Insurance	Rp1.500			Insurance Expense	Rp1.500
	Cash		Rp1.500		Prepaid Insuranse		Rp1.500
	Prepaid Rent	Rp240.000			Rent Expense	Rp40.000
	Cash		Rp240.000		Prepaid Rent		Rp40.000
	Medical Equipment	Rp120.000			Medical Equipment Expense	Rp60.000
	Cash		Rp120.000		Medical Equipment		Rp60.000
	Office Equipment	Rp48.000			Office Equipment Expense	Rp24.000
	Cash		Rp48.000		Office Equipment		Rp24.000
	Cash	Rp16.000			Unernaed Expense	Rp9.200
	Unernaed		Rp16.000		Unernaed		Rp9.200
	Salaries Expense	Rp33.000			Salaries Expense	Rp21.000
	Cash		Rp33.000		Account Payable		Rp21.000
POSTING
Cash
Tgl	Ket	D	K	Saldo
		Rp155.000		Rp155.000
			Rp7.100	Rp147.900
			Rp2.300	Rp145.600
			Rp1.500	Rp144.100
			Rp240.000	Rp(95.900)
			Rp120.000	Rp(215.900)
			Rp48.000	Rp(263.900)
		Rp16.000		Rp(247.900)
			Rp33.000	Rp(280.900)
	Cash	Rp(280.900)
Medical Supplies
Tgl	Ket	D	K	Saldo
		Rp7.100		Rp7.100
			Rp5.000	Rp2.100
	Medical Supplies	Rp2.100
Office Supplies
Tgl	Ket	D	K	Saldo
		Rp2.300		Rp2.300
			Rp1.200	Rp1.100
	Office Supplies	Rp1.100
Prepaid Insurance
Tgl	Ket	D	K	Saldo
		Rp1.500
			Rp1.500
	Prepaid Insurance	Rp-
Prepaid Rent
Tgl	Ket	D	K	Saldo
		Rp240.000		Rp240.000
			Rp40.000	Rp200.000
	Prepaid Rent	Rp200.000
Medical Equipment
Tgl	Ket	D	K	Saldo
		Rp120.000		Rp120.000
			Rp60.000	Rp60.000
	Medical Equipment	Rp60.000
Office Equipment
Tgl	Ket	D	K	Saldo
		Rp48.000		Rp48.000
			Rp24.000	Rp24.000
	Office Equipment	Rp24.000
Unernead
Tgl	Ket	D	K	Saldo
			Rp16.000	Rp16.000
			Rp9.200	Rp25.200
	Unernaed		Rp25.200
Salaries Expense
Tgl	Ket	D	K	Saldo
		Rp33.000		Rp33.000
		Rp21.000		Rp54.000
	Salaries Expense	Rp54.000
Account Payable
Tgl	Ket	D	K	Saldo
	Account Payable		Rp21.000
Medical Supplies Expense
Tgl	Ket	D	K	Saldo
	Medical Supplies Expense	Rp5.000
Office Supplies Expense
Tgl	Ket	D	K	Saldo
	Office Supplies Expense	Rp1.200
Insurance Expense
Tgl	Ket	D	K	Saldo
	Insurance Expense	Rp1.500
Rent Expense
Tgl	Ket	D	K	Saldo
	Rent Expense	Rp40.000
Medical Equipment Expense
Tgl	Ket	D	K	Saldo
	Medical Equipment Expense	Rp60.000
Office Equipment Expense
Tgl	Ket	D	K	Saldo
	Office Equipment Expense	Rp24.000
Unernaed Expense
Tgl	Ket	D	K	Saldo
	Unernaed Expense	Rp9.200
Worksheet
Tgl	Ket	D	K	Saldo
	Cash	Rp(280.900)
	Medical Supplies	Rp2.100
	Office Supplies	Rp1.100
	Prepaid Insurance	Rp-
	Prepaid Rent	Rp200.000
	Medical Equipment	Rp60.000
	Office Equipment	Rp24.000
	Unernaed		Rp25.200
	Salaries Expense	Rp24.000
	Account Payable		Rp21.000
	Medical Supplies Expense	Rp5.000
	Office Supplies Expense	Rp1.200
	Insurance Expense	Rp1.500
	Rent Expense	Rp40.000
	Medical Equipment Expense	Rp60.000
	Office Equipment Expense	Rp24.000
	Unernaed Expense	Rp9.200
	Total	Rp171.200	Rp46.200
LAPORAN KEUANGAN
PER TANGGAL 31 DESEMBER 2008
AKTIVA		2008	2009
AKTIVA LANCAR
Cash		Rp280.900	Rp155.000
Unernaed		Rp16.000	Rp25.200
Jumlah Aktiva Lancar		Rp296.900	Rp180.200
AKTIVA TETAP
Medical Supplies		Rp7.100	Rp2.100
Office Supplies		Rp2.300	Rp1.100
Medical Equipment		Rp120.000	Rp60.000
Office Equipment		Rp48.000	Rp24.000
Akumulasi Penyusutan Aktiva Tetap		Rp296.900	Rp180.200
Jumlah Aktiva Tetap		Rp474.300	Rp267.400
KEWAJIBAN
Acc. Payable		Rp4.600	Rp21.000
Prepaid Insurance		Rp1.500	-
Prepaid Rent		Rp240.000	Rp20.000
Salaries Expense		Rp33.000	Rp24.000
Rent Expense		Rp12.000	Rp40.000
Jumlah Kewajiban		Rp291.100	Rp105.000
JUMLAH KEWAJIBAN DAN AKTIVA BERSIH		Rp1.062.300	Rp552.600