Tugas Akuntasi sesi 10

Nama : Anggita Bunga YP

NIM    : 2014-31-284

 “Tugas Jurnal Akuntansi + Posting =Trial-Balance”

Anwar-Abraham, S.Si, Apt, seorang Apoteker membuka Apotik Sehat terhitung tanggal 1 Juli 2009. Berikut ini urutan tanggal dan peristiwa transaksi selama bulan Juli 2009.
1. Menyerahkan uang tunai Rp 40.000. dan satu gedung senilai Rp 300.000.- sebagai modal.
3. Dibeli peralatan kantor dengan tunai senilai Rp. 12.000.-
4. Dibeli Obatan-obatan berbagai jenis Rp. 80.000.- secara kredit
5. Dibeli perlengkapan kantor senilai Rp. 760.
7. Diterima pendapatan penjualan obat Rp. 2.500.-
8. Dibayar biaya advertensi sebesar Rp 80.-
9. Membayar sebagian hutang obat Rp 20.000.-
10. Diterima pendapatan penjualan obat Rp. 1.200 dan sisanya rp. 800 dijanjikan akan dibayar kemudian.
14. Diterima pendapatan penjualan obat Rp. 6.000.-
15. Dibayar tunai pembelian perlengkapan kantor senilai Rp 200.-
16. Dibayar beban listrik, telepon dan air Rp. 600.-
17. Dibeli Peralatan kantor Rp. 23.000 baru dibayar Rp. 8.000 sisanya dijanjikan akan dibayar kemudian.
21. Diterima pendapatan penjualan obat Rp. 11.500.-
25. Diambil uang senilai Rp. 800.- untuk keperluan pribadi.
26. Dibayar biaya advertensi Rp. 1.000.-
28. Diterima pendapatan penjualan Obat Rp. 20.000.-
29. Dibayar hutang obat Rp. 20.000.-
30. Dibayar sebagian hutang tgl 17 sebesar Rp. 4.000
31. Membayar gaji 3 orang pegawai Rp. 3.000.-
31. Diambil uang Rp 1.500.- untuk keperluan pribadi

Diminta:

1.catatlah transaksi tersebut pada standard two column jurnal

2.Lakukanlah posting

3.Susunlah trial balance.

APOTIK SEHAT

Standard Two Colloumn Journal

Month : July, 2009

Date	Descriptions	Post-Reff	Debit	Credit
01 July 2009	Cash	Ö	40.000
	- Anwar-Abraham Capital	Ö		40.000
	Cash	Ö	300.000
	- Asset (Gedung)	Ö		300.000
03 July 2009	Office Equipment	Ö	12.000
	-Cash	Ö		12.000
04 July 2009	Medical Supplies	Ö	80.000
	-Account Payable	Ö		80.000
05 July 2009	Office Supplies	Ö	760
	-Cash	Ö		760
07 July 2009	Cash	Ö	2.500
	- Medical Revenue	Ö		2.500
08 July 2009	Advertising Expense	Ö	80
	- Cash	Ö		80
09 July 2009	Account Payable	Ö	20.000
	-Cash	Ö		20.000
10 July 2009	Medical Revenue	Ö		1.200
	-Cash	Ö	400
	-Account Receivables	Ö	800
14 July 2009	Cash	Ö	6.000
	- Medical Revenue	Ö		6000
15 July 2009	Office Supplies	Ö	200
	-Cash	Ö		200
16 July 2009	Utilities Expense	Ö	600
	-Cash	Ö		600
17 July 2009	Office Equipment	Ö	23
	-Cash	Ö		8.000
	-Account Payable	Ö		15.000
21 July 2009	Cash	Ö	11.500
	-Medical Revenue	Ö		11.500
25 July 2009	Withdrawals	Ö	800
	-Cash	Ö		800
26 July 2009	Advertising Expense	Ö	1.000
	- Cash	Ö		1.000
28 July 2009	Cash	Ö	20.000
	- Medical Revenue	Ö		20.000
29 July 2009	Account Payable	Ö	20.000
	- Cash	Ö		20.000
30 July 2009	Account payable	Ö	4.000
	-Cash	Ö		4.000
31 July 2009	Salaries Expense	Ö	3.000
	-Cash	Ö		3.000
31 July 2009	Withdrawals	Ö	1.500
	-Cash	Ö		1.500
	T O T A L		548.140	548.140

APOTIK SEHAT

POSTING TRANSACTION, MONTH: JULY 2009

Debit                                                                   Cash                                              Credit

Date	Description	P/R	Amount	Date	Description	P/R	Amount
1 July		GJ-1	40.000
		GJ-1	300.000
				3 July		GJ-1	12.000
				5 July		GJ-1	760
7 July		GJ-1	2.500
				8 July		GJ-1	80
				9 July		GJ-1	20.000
10 July		GJ-1	400
14 July		GJ-1	6.000
				15 July		GJ-1	200
				16 July		GJ-1	600
				17 July		GJ-1	8.000
21 July		GJ-1	11.500
				25 July		GJ-1	800
				26 July		GJ-1	1.000
28 July		GJ-1	20.000
				29 July		GJ-1	20.000
				30 July		GJ-1	4.000
				31 July		GJ-1	3.000
				31 July		GJ-1	1.500
		total	380.400			total	71.940
			71.940
	Balance		308.460

Debet                                      Anwar-Abraham Capital                            Credit

			GJ-1	1 July	40.000

Debet                                                  Asset (Gedung)                                  Credit

			GJ-1	1 July	300.000

Debet                                                  Office Equipment                              Credit

GJ-1 GJ-1	3 July 17 July Balance	12.000 23.000 35.000

Debet                                                  Medical Supplies                              Credit

GJ-1	4 July	80.000

Debet                                      Account Payable                                          Credit

			GJ-1	4 July 17 July	80.000 15.000
				total	95.000
GJ-1 GJ-1	29 July 29 July 30 July	20.000 20.000 4.000			44.000
				Balance	51.000

Debet                                                  Office Supplies                                 Credit

GJ-1 GJ-1	5 July 15 July Balance	760 200 960

Debet                                                  Medical Revenue                              Credit

			GJ-1	7 July	2.500
			GJ-1	10 July	1.200
			GJ-1	14 July	6.000
			GJ-1	21 July 28 July	11.500 20.000
				Balance	41.200

Debet                                        Advertising Expense                                 Credit

GJ-1	08 July 26 July	80 1.000
	Balance	1.080

Debet                                                  Account Receivables                         Credit

GJ-1	10 July	800

Debet                                             Utilities Expense                                    Credit

GJ-1	16 July	600

Debet                                      Withdrawls/drawing                                     Credit

GJ-1	25 July	800
GJ-1	31 July	1.500
	Balance	2.300

Debet                                      Salaries Expense                                            Credit

GJ-1	31 July	3.000

APOTEK SEHAT

TRIAL BALANCE

MONTH: JULY 2009

	Description	Debet	Credit
1001	Cash	308.460
1002	Account Receiveable	800
1003	Medical Supplies	80.000
1004	Office Supplies	960
1101	Office Equipment	35.000
2001	Account Payable		51.000
3001	Anwar-Abraham Capital		40.000
3002	Asset (Gedung)		300.000
3101	Withdrawls/drawing	2.300
4001	Medical Revenue		41.200
5001	Salaries Expense	3.000
5002	Advertising Expense	1.080
5003	Utilities Expense	600
	Total	432.200	432.200