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

Description

Debit($).

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

Account Payable

Mortgage Payable

Net Assets

Total

3,090,000

Summary of Transactions and events :

1.Gross charges to patients at standardestablished 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 4319.000 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 4 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 andAdministrative Service $ 2.000.

Required :

-Prepare the generaljournal entries.

-Posting to General Ledger and Work Sheet at December 31, 2015.

-PreparedBalance Sheet December 31, 2015.

Tugas Personal ke-3 (Minggu 5) The Jakarta Hospitals Balance Sheet January 1, 2015 as follow : Description Cash Cash-Restricted for Specific Program Cash - Restricted for Program development. Investment Invesment for Specific Program Invesment for Plant Replacement Account Receivable Inventory of material and Supplies Land Building Acc. Dep. - Building Account Payable Mortgage Payable Net Assets Total Debit ($). 275,000 50,000 40,000 20,000 350,000 450,000 770,000 165,000 350,000 620,000 3,090,000 Credit ($) 140,000 400,000 500,000 2,050,000 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 4319.000 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 4 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. 1122F - Akuntansi Nirlaba dan Pemerintahan