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The Jakarta Hospitals Balance Sheet January 1, 2015 as follow :

Description Debit ($). Credit ($)


Cash 275,000
Cash-Restricted for Specific Program 50,000
Cash - Restricted for Program development. 40,000
Investment 20,000
Invesment for Specific Program 350,000
Invesment for Plant Replacement 450,000
Account Receivable 770,000
Inventory of material and Supplies 165,000
Land 350,000
Building 620,000
Acc. Dep. - Building 140,000
Account Payable 400,000
Mortgage Payable 500,000
Net Assets 2,050,000
Total 3,090,000 3,090,000

Summary of Transactions and events :


1. Gross charges to patients at standard established rates were $ 4.800.000.
2. Amount of $ 85.000 of receivables were written off against the prior year allowance balances
$ 70.000 for uncollectible account and $ 15.000 for contractual adjustments.
3. The hospitals wrote off $365.000 of receivables establish in 2012 (entry 1) associated with
Medicare, Medicaid and insured patient due to contractual adjustment.
4. The hospitals determined that $ 265.000 of the services it provided weere to patient who
met the hospital criteria for charity services.
5. Collections of account receivable totaled $ 3.800.000.
6. Materials and supplies, including food purchased on account during the year, totaled $
600.000.
7. Materials and supplies were used as follow : Nursing services $ 170.000, Other Professional
Services $ 50.000, General Services $ 319.000 Fiscal Services $8.000 and Administrative
Services $3.000.
8. Account Payable paid during the year were $ 725.
9. Salaries and wages paid during the year for the following : Nursing services $ 1.316.000,
Other Professional Services $ 828.000, General Services $ 389.000, Fiscal services $ 102.000
and Administrative Services $ 65.000.
10. Salaries and wages accrued at year end were for the following ; Nursing Service $ 86.000,
Other Professional Service $ 79.000, General Service $ 221.000, Fiscal Service $44.000 and
Administrative Service $ 2.000.

Required :
- Prepare the general journal entries.
- Posting to General Ledger and Work Sheet at December 31, 2015.
- Prepared Balance Sheet December 31, 2015.
JAWAB

JOURNAL ENTRIES

1 Accounts and Notes Receivable 4.800.000


Revenues – Patient Service charge 4.800.000
2
Allowance for Uncollectible Receivables and Third Party Contractual 85.000
Accounts and Notes Receivable 85.000
3 Revenue Deductions – Contractual Adjustment 365.000
Allowance for Uncollectible Receivables and Third Party
365.000
Contractual
4 Revenue Deductions – Charity Service 265.000
Accounts and Notes Receivable 265.000
5 Cash 3.800.000
Accounts and Notes Receivable 3.800.000
6 Saat pencatatan
Inventory of Material and Supplies 600.000
Account Payable 600.000
Saat pembayaran
Account Payable 600.000
Cash 600.000
7 Expense – Nursing Service 170.000
Expense – Other Professional Service 50.000
Expense – General Service 319.000
Expense – Fiscal Service 8.000
Expense – Admin Service 3.000
Inventory of material and supplies 550.000
8 Account Payable 725
Cash 725
9 Expense – Nursing Service 1.316.000
Expense – Other Professional Service 828.000
Expense – General Service 389.000
Expense – Fiscal Service 102.000
Expense – Admin Service 65.000
Cash 2.700.000
10 Expense – Nursing Service 86.000
Expense – Other Professional Service 79.000
Expense – General Service 221.000
Expense – Fiscal Service 44.000
Expense – Admin Service 2.000
Salaries Payable 432.000
GENERAL LEDGER

Cash Inventory of material and Supplies


debit credit debit credit
1/1 275.000 6/1 600.000 1/1 165.000 7/1 550.000
5/1 3.800.000 8/1 725 6/1 600.000
9/1 2.700.000 215.000 (dr)
774.275 (dr)

Cash-Restricted for Specific Program Land


debit credit debit credit
1/1 50.000 1/1 350.000
50.000 (dr) 350.000 (dr)

Cash - Restricted for Program development. Building


debit credit debit credit
1/1 40.000 1/1 620.000
40.000 (dr) 620.000 (dr)

Investment
Acc. Dep. - Building
debit credit
debit credit
1/1 20.000
1/1 140.000
20.000 (dr)
140.000 (cr)

Investment for Specific Program


debit credit Account Payable
1/1 350.000 debit credit
350.000 (dr) 6/1 600.000 1/1 400.000
8/1 725 6/1 600.000
399.275 (cr)
Investment for Plant Replacement
debit credit
Mortage Payable
1/1 450.000
debit credit
450.000 (dr)
1/1 500.000
500.000 (cr)
Account & Notes Receivable
debit credit Net Assets
1/1 770.000 2/1 85.000 debit credit
1/1 4.800.000 4/1 265.000 1/1 2.050.000
5/1 3.800.000 2.050.000 (cr)
1.420.000 (dr)
Revenues
debit credit
3/1 (Contractual Adjustment) 365.000 1/1 ( Patient Service charge) 4.800.000
4/1 (Charity Service) 265.000
4.170.000 (cr)

Allowance for Uncollectible Receivables and Third Salaries Payable


Party Contractual debit credit
debit credit 10/1 432.000
2/1 85.000 3/1 365.000 432.000 (cr)
280.000 (cr)

Expense - Nursing Service Expense – Other Professional Service


debit credit debit credit
7/1 170.000 7/1 50.000
9/1 1.316.000 9/1 828.000
10/1 86.000 10/1 79.000
1.572.000 (dr) 957.000 (dr)

Expense – General Service Expense – Fiscal Service


debit credit debit credit
7/1 319.000 7/1 8.000
9/1 389.000 9/1 102.000
10/1 221.000 10/1 44.000
929.000 (dr) 154.000 (dr)

Expense - Admin Service


debit credit
7/1 3.000
9/1 65.000
10/1 2.000
70.000 (dr)
WORKSHEET

Neraca Saldo Awal Neraca Saldo Akhir Income Statement Balance Sheet
Account debit kredit debit kredit debit kredit debit kredit
Cash 275,000 774,275
Cash – restricted for specific program 50,000 50.000
Cash – restricted for program development 40,000 40.000
Investment 20,000 20.000
Investment for specific program 350,000 350.000
Investment for plant replacement 450,000 450.000
Account and notes receivable 770,000 1.420.000
Inventory of material and supplies 165,000 215.000
Land 350,000 350.000
Building 620,000 620.000
Acc dep – Building 140,000 140.000
Account Payable 400,000 399.275
Mortage Payable 500,000 500.000
Net Assets 2.050.000 2.050.000
Revenues 4.170.000
Allowance for uncollectible receivables and third
280.000
party contractual
Salaries payable 432.000
Expense – nursing service 1.572.000
Expense – other professional service 957.000
Expense – General Service 929.000
Expense – Fiscal Service 154.000
Expense – Admin Service 70.000
390,000 390,000