Attachment

RUMAH SAKIT "PT JANJI HATI" Neraca Saldo Per 31 Desember 2015 Ketera!a

Debet

Kas Piutang Usaha Persediaan "arang #armasi "ahan 'abis Pa&ai (suransi Diba$ar Dimu&a "angunan

Kredt

84,600,000

-

I ormas Tam a a %

126,000,000

-

1. Persediaan barang dagangan dagangan pada tanggal 31 Desember 2015 ber umlah !p. 165.00

158,640,000

-

2. Piutang $ang %da& dapat ditagih dita&sir berumlah !p. 6.000.000,-

10,050,000

-

3. "ahan 'abis pa&ai $ang tersisa di gudang ber umlah !p. 3.000.000,-

10,320,000

-

4. (suransi $ang diperhitung&an untu& tahun ini adalah !p. 5.000.000,-

Kendaraan

   

(&umulasi Depresiasi Peralatan

185,040,000

60,000,000 -

-

Utang PPh

15,420,000  

60,000,000

 

120,000,000

-

48,60,000

Utang *ai

aba Ditahan Deiden

 

!etur Penualan Ptngan Penualan Pembelian

1,440,000,000

-

1,614,000,000

-

600,000,000

18),200,000

Pendapatan !aat nap Pendapatan !aat 7alan

8. *ai $ang belum diba$ar dan belum di+atat berumlah !p. 15.000.000,. Uang mu&a pasien raat inap $ang dia&ui untu& 2015 adalah !p. 20.000.000,10. "unga ban& $ang diperhitung&an untu& desember 2015 adalah 5 dari utang ban&

Dmta % 1. "uat urnal pen$esuaian per 31 Desember 2015  2. "uat era+a aur per 31 Desember 2015 

Utang "an& /dal aham

6. Depresiasi Kendaraan untu& tahun 2015 adalah !p. 40.000.000,). Depresiasi Peralatan untu& tahun 2015 adalah !p. 1).500.000,-

 

Utang Usaha

Uang /u&a Pasien

120,000,000

1,200,000,000

(&umulasi Depresiasi Kendaraan Peralatan

5. Depresiasi "angunan untu& tahun 2015 adalah !p. 60.000.000,-

2,400,000,000

(&umulasi Depresiasi bangunan

 

-

1,56),500,000 0,000,000

14,400,000

-

,00,000

-

600,000,000

-

3. usunlah apran Keuangan per 31 Desember 2015 

!etur Pembelian

-

"ia$a Pengang&utan Pembelian

6,000,000

Ptngan Pembelian "ia$a *ai "ia$a Pemasaran

 

8,310,000

 

)83,)50,000

 

4)0,250,000

16,080,000 6,000,000

"ia$a Pela%han dan Pengembangan "ia$a Perbai&an "ia$a "unga

235,125,000  

J&mla$

)8,3)5,000

'('5)(*'0(000

'('5)(*'0(000

0.000,-

 JURNAL PENYESUAIAN NO 1

"

$

4

5

6

)

8

+

KETERANGAN

DEBET

Harga Pokok Penjualan Persedian Barang Farmasi

158,640,000.00

Harga Pokok Penjualan Pembelian Harga Pokok Penjualan Biaya Angkut Pembelian

600,000,000.00

etur Pembelian Harga Pokok Penjualan Potongan Pembelian Harga Pokok Penjualan

16,080,000.00

Persediaan Barang Ak!ir Harga Pokok Penjualan

165,000,000.00

158,640,000.00

600,000,000.00 6,000,000.00 6,000,000.00

16,080,000.00 6,000,000.00 6,000,000.00

165,000,000.00

Beban Piutang #ak #ertagi! Piutang

6,000,000.00

Beban Ba!an Habis Pakai Ba!an Habis Pakai

$,000,000.00

Beban Asuransi %as

5,000,000.00

Beban Akm.&e'resiasi (edung Akumulasi &e'resiasi (edung

KREDIT

6,000,000.00

$,000,000.00

5,000,000.00 60,000,000.00 60,000,000.00

Beban Akm. &e'resiasi %enderaan 40,000,000.00 Akumulasi &e'resiasi %enderaan

40,000,000.00

Beban Akm. &e'resiasi Peralatan 1),500,000.00 Akumulasi &e'resiasi Peralatan

1),500,000.00

Beban (aji *tang (aji

15,000,000.00 15,000,000.00

Penda'atan ang -asi! Harus &iterim Penda'atan aat /na'

"0,000,000.00 "0,000,000.00

10 Beban Bunga Bank *tang Bank

"00,000.00

###

"00,000.00 ###

Ur$% %as Piutang *sa!a Persediaan Barang Farmasi Ba!an Habis Pakai Asuransi &ibayar &imuka Bangunan Akumulasi &e'resiasi bangunan %endaraan Akumulasi &e'resiasi %endaraan Peralatan Akumulasi &e'resiasi Peralatan *tang *sa!a *tang PP! *ang -uka Pasien *tang (aji *tang Bank -odal a!am 2aba &ita!an &e3iden Penda'atan aat /na' Penda'atan aat alan etur Penjualan

Ner& S'() Debe Kre($ 84,600,000.00 1"6,000,000.00 158,640,000.00 10,050,000.00 10,$"0,000.00 ",400,000,000.00

Pe%*e Debe     

1"0,000,000.00 1,"00,000,000.00 185,040,000.00 



  18),"00,000.00  14,400,000.00

60,000,000.00  15,4"0,000.00 60,000,000.00 1"0,000,000.00 48,+60,000.00 1,440,000,000.00 1,614,000,000.00 600,000,000.00  1,56),500,000.00 ++0,000,000.00 

  165,000,000.00                   

Potongan Penjualan Pembelian etur Pembelian Biaya Pengangkutan Pembelian Potongan Pembelian Biaya (aji Biaya Pemasaran Biaya Pelati!an dan Pengembangan Biaya Perbaikan Biaya Bunga Beban Piutang #ak #ertagi! Beban Ba!an Habis Pakai

Beban Asuransi Beban Akm.&e'resiasi (edung Beban Akm. &e'resiasi %enderaan Beban Akm. &e'resiasi Peralatan Penda'atan ang -asi! Harus &iterim Harga Pokok Penjualan

+,+00,000.00 600,000,000.00  6,000,000.00  +8,$10,000.00 )8$,)50,000.00 4)0,"50,000.00 "$5,1"5,000.00 )8,$)5,000.00        

  16,080,000.00  6,000,000.00             

  16,080,000.00  6,000,000.00 15,000,000.00    "00,000.00 6,000,000.00 $,000,000.00 5,000,000.00 60,000,000.00 40,000,000.00 1),500,000.00 "0,000,000.00 )64,640,000.00

6,65),+60,000.00

6,65),+60,000.00

1,118,4"0,000.00

UMAH SAKIT PT. JANJI HATI NERACA LAJUR Per, 31 Desember !1" +$% Kre($ 5,000,000.00 6,000,000.00 158,640,000.00 $,000,000.00   60,000,000.00  40,000,000.00  1),500,000.00    15,000,000.00 "00,000.00    "0,000,000.00  

NS See'- ($ses+$% Debe Kre($ )+,600,000.00 1"0,000,000.00 165,000,000.00 ),050,000.00 10,$"0,000.00 ",400,000,000.00  1,"00,000,000.00  185,040,000.00         18),"00,000.00   14,400,000.00

0      180,000,000.00  100,000,000.00  $",+"0,000.00 60,000,000.00 1"0,000,000.00 48,+60,000.00 15,000,000.00 1,440,"00,000.00 1,614,000,000.00 600,000,000.00  1,58),500,000.00 ++0,000,000.00 

Lb R+/$ Debe Kre($                      14,400,000.00

                   1,58),500,000.00 ++0,000,000.00 

 600,000,000.00  6,000,000.00              18),080,000.00

+,+00,000.00     11$,$10,000.00 )8$,)50,000.00 4)0,"50,000.00 "$5,1"5,000.00 )8,5)5,000.00 6,000,000.00 $,000,000.00 5,000,000.00 60,000,000.00 40,000,000.00 1),500,000.00 "0,000,000.00 5)),560,000.00

1,118,4"0,000.00

6,)88,580,000.00

                  6,)88,580,000.00

+,+00,000.00     11$,$10,000.00 )8$,)50,000.00 4)0,"50,000.00 "$5,1"5,000.00 )8,5)5,000.00 6,000,000.00 $,000,000.00 5,000,000.00 60,000,000.00 40,000,000.00 1),500,000.00 "0,000,000.00 5)),560,000.00 ",4$4,$)0,000.00 14$,1$0,000.00 ",5)),500,000.00

                  ",5)),500,000.00  ",5)),500,000.00

 Ner& Debe Kre($ )+,600,000.00 1"0,000,000.00 165,000,000.00 ),050,000.00 10,$"0,000.00 ",400,000,000.00  1,"00,000,000.00  185,040,000.00         18),"00,000.00   

      180,000,000.00  100,000,000.00  $",+"0,000.00 60,000,000.00 1"0,000,000.00 48,+60,000.00 15,000,000.00 1,440,"00,000.00 1,614,000,000.00 600,000,000.00   

                  4,$54,"10,000.00  4,$54,"10,000.00

                  4,"11,080,000.00 14$,1$0,000.00 4,$54,"10,000.00

RUMAH SAKIT PT. JANJI HA LAPORAN LABA  RUGI Per, 31 Desember !1" Pe%(2%  Penda'atan aat /na' Penda'atan aat alan Penda'atan ang -asi! Harus &iterima Harga Pokok Penjualan etur Penjualan

' "0,000,000.00 ' 5)),560,000.00 ' 14,400,000.00

Potongan Penjualan

'

+,+00,000.00

B$* 0 B$*  Biaya (aji Biaya Pemasaran Biaya Pelati!an dan Pengembangan Biaya Perbaikan Biaya Bunga Beban Piutang #ak #ertagi! Beban Ba!an Habis Pakai Beban Asuransi Beban Akm.&e'resiasi (edung Beban Akm. &e'resiasi %enderaan

' ' ' ' ' ' ' ' ' '

11$,$10,000.00 )8$,)50,000.00 4)0,"50,000.00 "$5,1"5,000.00 )8,5)5,000.00 6,000,000.00 $,000,000.00 5,000,000.00 60,000,000.00 40,000,000.00

Beban Akm. &e'resiasi Peralatan

'

1),500,000.00

Laba Usaha

I

 ' ++0,000,000.00 

' 6"1,860,000.00

 ###

RUMAH SAKIT PT. JANJI HATI NERACA Per, 31 Desember !1" NO AKUN

PERKIRAAN %as Piutang *sa!a Persediaan Barang Farmasi Ba!an Habis Pakai Asuransi &ibayar &imuka Bangunan Akumulasi &e'resiasi bangunan %endaraan Akumulasi &e'resiasi %endaraa Peralatan Akumulasi &e'resiasi Peralatan

SALDO )+,600,000.00 1"0,000,000.00 165,000,000.00 ),050,000.00 10,$"0,000.00 ",400,000,000.00 180,000,000.007 1,"00,000,000.00 100,000,000.007 185,040,000.00 $",+"0,000.007

3,4"5,!6!,!!!.!!

NO AKUN

PERKIRAAN

SALDO

*tang *sa!a *tang PP! *ang -uka Pasien *tang (aji *tang Bank

60,000,000.00 1"0,000,000.00 48,+60,000.00 15,000,000.00 1,440,"00,000.00

-odal a!am 2aba &ita!an &e3iden

1,614,000,000.00 600,000,000.00 18),"00,000.007

2aba #a!un Berjalan

14$,1$0,000.00

3,4"5,!6!,!!!.!!

RUMAH SAKIT PT. JANJI HA PERUBAHAN MODAL Per, 31 Desember !1" NO AKUN

PERKIRAAN -odal *sa!a  Aal 7 2aba &ita!an 2aba #a!un berjalan &e3iden

M)(' A-$r

18),"00,000.00

I

   600,000,000.00 14$,1$0,000.00

###