KLINIK BERSALIN KASIH

KERTAS KERJA
PER 31 DESEMBER 2
( dalam ribuan rupi

NERACA SALDO JURNAL PENYESUAIAN

NO AKUN
Debit Kredit Debit
111 Kas 12,625,000.00
112 Perlengkapan 3,500,000.00
113 Asuransi Bayar dimuka 3,000,000.00
121 Peralatan 35,000,000.00
122 Akm. Penyusutan Peralatan 3,500,000.00
123 Kendaraan 75,000,000.00
124 Akm. Penyusutan Kendaraan 7,500,000.00
211 Utang Usaha 3,750,000.00
221 Kredit Bank 20,000,000.00
311 Modal 37,500,000.00
312 Prive 3,500,000.00
411 Pendapatan Jasa 72,340,000.00
511 Beban Upah 7,000,000.00 1,500,000.00
512 Beban Iklan 500,000.00
513 Beban Sewa 3,600,000.00
514 Beban Listrik dan Telepon 600,000.00
515 Beban Lain Lain 265,000.00
144,590,000.00 144,590,000.00
516 Beban Sumbangan Sosial 350,000.00
517 Beban Perlengkapan 2,600,000.00
518 Beban Premi Asuransi 750,000.00
521 Beban Penyusutan Peralatan 1,750,000.00
522 Beban Penyusutan Kendaraan 3,750,000.00
519 Beban Bunga 325,000.00
212 Utang Bunga
511 Utang Upah
114 Sewa Dibayar Dimuka 900,000.00
11,925,000.00
Laba
 KLINIK BERSALIN KASIH BUNDA
KERTAS KERJA
PER 31 DESEMBER 2008
( dalam ribuan rupiah )

JURNAL PENYESUAIAN NS DISESUAIKAN LABA RUGI NERACA

Kredit DEBIT KREDIT Debit Kredit Debit
350,000.00 12,275,000.00 12,275,000.00
2,600,000.00 900,000.00 900,000.00
750,000.00 2,250,000.00 2,250,000.00
35,000,000.00 35,000,000.00
1,750,000.00 5,250,000.00
75,000,000.00 75,000,000.00
3,750,000.00 11,250,000.00
3,750,000.00
20,000,000.00
37,500,000.00
3,500,000.00 3,500,000.00
72,340,000.00 72,340,000.00
8,500,000.00 8,500,000.00
500,000.00 500,000.00
900,000.00 2,700,000.00 2,700,000.00
600,000.00 600,000.00
265,000.00 265,000.00

350,000.00 350,000.00
2,600,000.00 2,600,000.00
750,000.00 750,000.00
1,750,000.00 1,750,000.00
3,750,000.00 3,750,000.00
325,000.00 325,000.00
325,000.00 325,000.00
1,500,000.00 1,500,000.00
900,000.00 900,000.00
11,925,000.00 151,915,000.00 151,915,000.00 22,090,000.00 72,340,000.00 129,825,000.00
50,250,000.00
72,340,000.00 72,340,000.00 129,825,000.00

Fathiya Aoulia Ramadhan & Annisa Audrey Lathifa

 NERACA
Kredit

5,250,000.00

11,250,000.00
3,750,000.00
20,000,000.00
37,500,000.00

325,000.00
1,500,000.00

79,575,000.00
50,250,000.00
129,825,000.00

& Annisa Audrey Lathifa