Klinik Warih

Neraca Saldo
30 April 2014
Akun Debit Kredit
Kas 2.361.000 -
Piutang usaha 8.720.000 -
Bahan habis pakai 535.000 -
Sewa dibayar di muka 1.545.000
Asuransi dibayar di muka 835.000 -
Peralatan 21.520.000 -
Akumulasi penyusutan peralatan - -
Utang usaha - 1.335.000
Utang gaji - -
Honor diterima di muka - 2.570.000
Modal - 29.583.000
Prive 1.250.000 -
Honor konsultasi - 6.865.000
Beban gaji 1.725.000 -
Beban sewa 800.000 -
Beban laboratorium 545.000 -
Beban utilitas 360.000 -
Beban bahan habis pakai 25.000 -
Beban lain-lain 132.000 -

Data berikut disiapkan pada tanggal 30 April 2014 untuk dianalisis kemungkinan
penyesuaian bagi klinik warih:

1. Sisa asuransi yang terpakai selama bulan April adalah 475.000

2. Bahan habis pakai pada tanggal 30 April adalah 495.000
3. Penyusutan peralatan terjadi selama bulan April sebesar 10.500.000
4. Gaji resepsionis yang terutang sebesar 125.000
5. Honor diterima di muka pada tanggal 30 April, 1.870.000
6. Sewa yang terpakai selama bulan April sebesar 750.000

Instruksi: susunlah kasus di atas dari jurnal penyesuaian sampai dengan neraca lajur!
 English Version

Warih Clinic
Trial balance
April 30, 2014
Account Debit Credit
Cash 2,361,000 -
Accounts receivable 8,720,000 -
Consumables 535,000 -
Prepaid lease 1,545,000
Prepaid insurance 835,000 -
Equipment 21,520,000 -
Accumulated depreciation of equipment - -
Accounts payable - 1.335.000
Salary debt - -
Honor received in advance - 2,570,000
Capital - 29,583,000
private 1,250,000 -
Consulting honors - 6,865,000
Salary expense 1,725,000 -
Rental expenses 800,000 -
Laboratory expense 545,000 -
utility expense 360,000 -
Consumables expense 25,000 -
Miscellaneous expenses 132,000 -

The following data were prepared on 30 April 2014 to analyze possible adjustments for
warih clinics:

1. The remaining insurance used during April is 475,000

2. Consumables on April 30 are 495,000
3. Equipment depreciation occurred during April of 10,500,000
4. Receptionist salary owed 125,000
5. Honor received in advance on April 30, 1,870,000
6. Rent used during April is 750,000

Instructions: please make an adjusting journal to work sheet from the case!