Soal Ujian Teori Kejuruan Akuntansi (Piutang)
PILIH JAWABAN YANG PALING BENAR
- 1.
Tuntutan atau klaim perusahaan kepada pihak ketiga baik terhadap perseorangan maupun terhadap suatu badan usaha yang terjadi karena adanya suatu transaksi disebut....
- A.
Utang
- B.
Piutang
- C.
Wesel
- D.
Proses
- E.
Biaya
Correct Answer
B. PiutangExplanation
The correct answer is "piutang". In the given question, it is mentioned that the claim or demand of a company towards a third party, whether it is an individual or a business entity, occurs due to a transaction. This indicates that the company is owed money by the third party, which is known as "piutang" or accounts receivable.Rate this question:
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- 2.
Tagihan perusahaan kepada pihak ketiga atau pihak lain yang menggunakan perjanjian secara tertulis dengan wesel atau promes disebut….
- A.
Piutang dagang
- B.
Piutang wesel
- C.
Piutang non dagang
- D.
Piutang biaya
- E.
Piutang penghasilan
Correct Answer
B. Piutang weselExplanation
The correct answer is "Piutang wesel". This answer is correct because the question is asking for the term used for a company's bill to a third party or another party that is using a written agreement with a bill of exchange or promissory note. "Piutang wesel" refers to accounts receivable that is created when a company sells goods or services on credit and receives a promissory note or bill of exchange as a promise of payment from the customer.Rate this question:
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- 3.
Transaksi yang dicatat dalam jurnal penjualan atas dasar faktur penjualan yang dilampiri dengan surat order pengiriman dan surat muat yang diterima oleh bagian piutang dari bagian penagihan disebut....
- A.
Transaksi penjualan kredit
- B.
Transaksi retur penjualan
- C.
Transaksi penghapusan piutang
- D.
Transaksi peneriman kas
- E.
Transaksi pembelian
Correct Answer
A. Transaksi penjualan kreditExplanation
The correct answer is "Transaksi penjualan kredit". This is because the question mentions that the transactions recorded in the sales journal are based on sales invoices accompanied by delivery orders and loading letters received by the accounts receivable department from the billing department. This indicates that the transactions being referred to are credit sales, where customers are allowed to make payment at a later date.Rate this question:
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- 4.
Bukti transaksi berikut ini adalah merupakan dasar pencatatan dalam kartu piutang kecuali
- A.
Faktur
- B.
Kuitansi
- C.
Nota debet
- D.
Cek
- E.
Semua jawaban salah
Correct Answer
D. CekExplanation
The correct answer is "Cek". A "cek" or check is not a basis for recording in the accounts receivable. In accounting, a check is a form of payment made by a customer to settle their accounts payable, not a transaction that affects the accounts receivable. The other options, such as "faktur" (invoice), "kuitansi" (receipt), and "nota debet" (debit note), are all documents that provide evidence of a credit sale or a transaction that increases the accounts receivable. Therefore, the correct answer is "Cek".Rate this question:
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- 5.
Data berikut ini layak untuk dicantumkan dalam kartu piutang kecuali....
- A.
Nomor rekening
- B.
Nama debitur
- C.
Alamat pelanggan
- D.
Syarat kredit
- E.
Maksimum kredit
Correct Answer
E. Maksimum kreditExplanation
The given data includes information such as account number, debtor's name, customer's address, credit terms, and maximum credit. The question asks for the data that is not suitable to be included in the accounts receivable card. Since the maximum credit is an important detail that needs to be recorded for each debtor, it should be included in the accounts receivable card. Therefore, the correct answer is "Maksimum kredit".Rate this question:
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- 6.
Kolom debet dalam kartu piutang menunjukkan adanya transaksi berikut ini…
- A.
Penjualan kredit
- B.
Penerimaan kas
- C.
Retur penjualan
- D.
Penagihan piutang
- E.
Pengurangan kas
Correct Answer
A. Penjualan kreditExplanation
The correct answer is "Penjualan kredit". The reason is that "penjualan kredit" refers to sales made on credit, where the customer is allowed to pay at a later date. This transaction would result in an increase in accounts receivable (piutang) and an increase in sales revenue.Rate this question:
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- 7.
Kolom kredit dalam kartu piutang menunjukkan adanya transaksi berikut ini, kecuali..
- A.
Penjualan kredit
- B.
Penagihan piutang
- C.
Retur penjualan
- D.
Pelunasan piutang
- E.
Penerimaan kas
Correct Answer
A. Penjualan kreditExplanation
The credit column in the accounts receivable card indicates the transactions related to sales made on credit, collection of receivables, return of sales, and payment of receivables. However, it does not include the transaction of sales made on credit.Rate this question:
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- 8.
Dijual barang dagangan kepada toko A secara kredit seharga Rp 10.000.000,- Jurnalnya adalah…..
- A.
Penjualan (D) Rp 10.000.000,- Piutang dagang (K) Rp 10.000.000,-
- B.
Piutang dagang (D) Rp 10.000.000,- Penjualan (K) Rp 10.000.000,
- C.
Pembelian (D) Rp 10.000.000,- Utang dagang (K) Rp 10.000.000,-
- D.
Utang dagang (D) Rp 10.000.000,- Pembelian (K) Rp 10.000.000,-
- E.
Piutang dagang (D) Rp 10.000.000,- Pembelian (K) Rp 10.000.000,-
Correct Answer
B. Piutang dagang (D) Rp 10.000.000,- Penjualan (K) Rp 10.000.000,Explanation
The correct answer is Piutang dagang (D) Rp 10.000.000,- because when selling goods on credit, it creates a receivable account called "Piutang dagang" which represents the amount owed by the customer. The sales account is credited to record the revenue generated from the sale.Rate this question:
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- 9.
Diterima kembali barang dagang yang sudah dijual, dari toko A karena rusak dinilai Rp 100.000,- Jurnal untuk mencatat transaksi tersebut adalah ....
- A.
Retur penjualan (D) Rp 100.000,- Piutang dagang (K) Rp 100.000,-
- B.
Piutang dagang (D) Rp 100.000,- Retur penjualan (K) Rp 100.000,-
- C.
Retur pembelian (D) Rp 100.000,- Utang dagang (K) Rp 100.000,-
- D.
Utang dagang (D) Rp 100.000,- Retur pembelian (K) Rp 100.000,-
- E.
Retur penjualan (D) Rp 100.000,- Utang dagang (K) Rp 100.000,-
Correct Answer
A. Retur penjualan (D) Rp 100.000,- Piutang dagang (K) Rp 100.000,-Explanation
The correct answer is Retur penjualan (D) Rp 100.000,- and Piutang dagang (K) Rp 100.000,-. This is because the question states that the merchandise that was sold by store A was returned due to damage, and it needs to be recorded in the journal. Retur penjualan (D) represents the decrease in sales revenue due to the return, and Piutang dagang (K) represents the decrease in accounts receivable as the customer no longer owes the store for the damaged merchandise.Rate this question:
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- 10.
Diterima pembayaran piutang dari toko A Rp 7.500.000,-. Jurnalnya adalah............
- A.
Kas (D) Rp 7.500.000,- Utang dagang (K) Rp 7.500.000,-
- B.
Utang dagang (D) Rp 7.500.000,- Kas (K) Rp 7.500.000,-
- C.
Kas (D) Rp 7.500.000,- Piutang dagang (K) Rp 7.500.000,-
- D.
Piutang dagang (D) Rp 7.500.000,- Kas (K) Rp 7.500.000,-
- E.
Kas (D) Rp 7.500.000,- Utang dagang (K) Rp 7.500.000,
Correct Answer
C. Kas (D) Rp 7.500.000,- Piutang dagang (K) Rp 7.500.000,-Explanation
The correct answer is Kas (D) Rp 7.500.000,- and Piutang dagang (K) Rp 7.500.000,-. This is because the company received payment for accounts receivable from store A. The entry records the decrease in accounts receivable (Piutang dagang) and the increase in cash (Kas) by the same amount of Rp 7.500.000,-.Rate this question:
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- 11.
Pencatatan saldo awal pada kartu piutang, masuk pada kolom ....
- A.
Saldo debit
- B.
Saldo kredit
- C.
Mutasi debet
- D.
Mutasi kredit
- E.
Tidak ada jawaban yang benar
Correct Answer
A. Saldo debitExplanation
The correct answer is "Saldo debit". Pencatatan saldo awal pada kartu piutang harus masuk pada kolom saldo debit karena saldo awal merupakan jumlah yang harus dibayar oleh pelanggan kepada perusahaan. Saldo kredit digunakan untuk mencatat pembayaran yang diterima dari pelanggan. Mutasi debet dan mutasi kredit digunakan untuk mencatat transaksi yang terjadi setelah saldo awal.Rate this question:
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- 12.
Formulir yang menyakinkan jumlah kewajiban pelanggan pada tanggal tertentu yang disertai perinciannya disebut.....
- A.
Kartu piutang
- B.
Kartu kredit
- C.
Konfirmasi piutang
- D.
Konfirmasi utang
- E.
Kartu gudang
Correct Answer
C. Konfirmasi piutangExplanation
Konfirmasi piutang adalah formulir yang menyakinkan jumlah kewajiban pelanggan pada tanggal tertentu beserta rincian detailnya.Rate this question:
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- 13.
Dokumen yang digunakan sebagai dasar pencatatan penghapusan piutang adalah.........
- A.
Nota debet
- B.
Nota kredit
- C.
Memo Kredit
- D.
Bukti memorial
- E.
Jurnal Umum
Correct Answer
D. Bukti memorialExplanation
The correct answer is "Bukti memorial". A "bukti memorial" is a document used as a basis for recording debt write-offs. It serves as proof or evidence of the transaction and is typically prepared to document the cancellation or forgiveness of a debt. It helps in maintaining accurate and transparent financial records by providing details of the debt write-off, such as the amount, date, and reason for the write-off.Rate this question:
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- 14.
Pencatatan piutang yang digunakan sebagai dasar pencatatan retur penjualan yang diterima dari pelanggan disebut.....
- A.
Bukti kas masuk
- B.
Faktur penjualan
- C.
Bukti Memorial
- D.
Retur penjualan
- E.
Memo kredit
Correct Answer
E. Memo kreditExplanation
The correct answer is "Memo kredit". A memo kredit is a document used to record returns received from customers. It is a credit note issued to the customer to adjust their account and reflect the return of goods or a reduction in the amount owed. This document serves as evidence of the return and is used to update the accounts receivable records.Rate this question:
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- 15.
Buku pembantu yang digunakan untuk mencatat mutasi piutang perusahaan kepada setiap pelanggan disebut.......
- A.
Kartu piutang
- B.
Daftar saldo piutang
- C.
Buku laporan piutang
- D.
Faktur penjualan
- E.
Bukti memorial
Correct Answer
A. Kartu piutangExplanation
A kartu piutang is a bookkeeping tool used to record the debt transactions of a company with each customer. It helps in keeping track of the outstanding balances owed by customers and any changes in those balances over time. This information is crucial for managing the company's accounts receivable and ensuring timely collection of payments. Therefore, a kartu piutang is the correct answer for the given question.Rate this question:
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- 16.
Piutang usaha sebesar Rp 700.000,00 dihapuskan tanggal 10 maret 2009. Pada tanggal 5 Juli 2009 debitur yang bersangkutan datang dan membayar Rp 400.000,00. Atas sisanya ia sanggup akan membayar pada tanggal 5 Agustus 2009, Jika penghapusan piutang dicatat dengan metode cadangan, jurnal untuk mencatat transaksi tanggal 5 Juli 2009 adalah...
- A.
Piutang usaha (D) 700.000,00 Cadangan kerugian piutang (K) 700.000,00
- B.
Piutang usaha (D) 300.000,00 Kas (D) 400.000,00 Cadangan kerugian piutang (K) 700.000,00
- C.
Kas (D) 700.000,00 Cadangan kerugian piutang (K) 7 00.000,00
- D.
Kas 700.000,00 piutang usaha (K) 400.000,00 Cadangan kerugian piutang (K) 300.000,00
- E.
Kas (D) 400.000,00 Cadangan kerugian piutang (D) 300.000,00 Piutang Usaha (K) 700.000,00
Correct Answer
B. Piutang usaha (D) 300.000,00 Kas (D) 400.000,00 Cadangan kerugian piutang (K) 700.000,00Explanation
The correct answer is piutang usaha (D) 300.000,00, Kas (D) 400.000,00, Cadangan kerugian piutang (K) 700.000,00. This is because on July 5, 2009, the debtor pays Rp 400.000,00, which reduces the accounts receivable. The entry debits the accounts receivable for Rp 300.000,00 (the remaining amount to be paid) and debits cash for Rp 400.000,00 (the amount paid). The entry also credits the allowance for doubtful accounts for Rp 700.000,00, as the accounts receivable is being removed.Rate this question:
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- 17.
Dalam buku jurnal umum suatu perusahaan diantaranya terdapat pos jurnal sebagai berikut Kas 150.000,00 Piutang Dagang 450.000,00 Cadangan Kerugian Piutang 600.000,00 Transaksi yang dicatat dengan jurnal diatas adalah.....
- A.
Piutang sebesar Rp 600.000,00 diterima Rp 150.000,00 dan sisanya sebesar Rp 450.000,00 dihapuskan
- B.
Piutang sebesar Rp 600.000,00 yang telah dihapuskan diterima sejumlah 150.000,00 sedangkan sisanya disanggupi akan dibayar
- C.
Penerimaan piutang sebesar Rp 150.000,00 dari debitur yang telah dihapuskan sebesar Rp 600.000,00
- D.
Piutang sebesar Rp 600.00,00 dihapuskan sebesar Rp 450.000,00
- E.
Penerimaan kembali piutang yang telah dihapuskan sebesar Rp 600.000,00
Correct Answer
B. Piutang sebesar Rp 600.000,00 yang telah dihapuskan diterima sejumlah 150.000,00 sedangkan sisanya disanggupi akan dibayarExplanation
The correct answer suggests that the transaction recorded in the journal is that a receivable of Rp 600,000.00 has been removed, with Rp 150,000.00 being received and the remaining amount of Rp 450,000.00 agreed to be paid.Rate this question:
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- 18.
Pada tanggal 1 April 2009 dibayar sewa gedung untuk masa 1 tahun sebesar Rp 12.000.000,00, Jurnal yang dibuat pada tanggal 31 Desember 2009 jika pada waktu pembayaran menggunakan pendekatan harta (Neraca) adalah.....
- A.
Beban sewa (D) Rp 12.000.000,00 Kas (K) Rp 12.000.000,00
- B.
Beban sewa (D) Rp 9.000.000,00 Sewa dibayar dimuka (K) RP 9.000.000,00
- C.
Sewa dibayar dimuka (D) Rp 9.000.000,00 Beban sewa (K) RP 9.000.000,00
- D.
Ikhtisar laba rugi (D) Rp 12.000.000,00 Beban sewA (K) Rp 12.000.000,00
- E.
Sewa dibayar dimuka(D) Rp 3.000.000,00 Beban sewa (K) Rp3.000.000,00
Correct Answer
B. Beban sewa (D) Rp 9.000.000,00 Sewa dibayar dimuka (K) RP 9.000.000,00Explanation
The correct answer is beban sewa (D) Rp 9.000.000,00 and Sewa dibayar dimuka (K) Rp 9.000.000,00. This is because when the rent is paid in advance for a year, it is recorded as an asset (Sewa dibayar dimuka) on the balance sheet. As the year progresses, the portion of the rent that has been used up is recognized as an expense (beban sewa) on the income statement. Therefore, at the end of the year, the remaining portion of the rent that has not been used up is still recorded as an asset on the balance sheet.Rate this question:
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- 19.
Dalam buku besar PD Nirwana per 31 Desember 2008 piutang menunjukan saldo Rp 108.000.000,00 dan cadangan penghapusan piutang saldo debet sebesar 400.000,00 Taksiran piutang yang tidapat ditagih ditetapkan sebesar 5% dari saldo piutang. Dengan demikian jurnal pnyesuaian yang dibuat pada tanggal 31 Desember 2008 adalah .....
- A.
Beban Kerugian piutang(D) 5.400.000,00 Cadangan kerugian piutang (K) 5.400.000,00
- B.
Beban Kerugian piutang(D) 5.000.000,00 Cadangan kerugian piutang (K) 5.000.000,00
- C.
Beban Kerugian piutang(D) 5.800.000,00 Cadangan kerugian piutang (K) 5.800.000,00
- D.
Beban Kerugian piutang(D) 400.000,00 Cadangan kerugian piutang (K) 400.000,00
- E.
Beban Kerugian piutang(D) 108.000.000,00 Cadangan kerugian piutang (K) 108.000.000,00
Correct Answer
C. Beban Kerugian piutang(D) 5.800.000,00 Cadangan kerugian piutang (K) 5.800.000,00Explanation
The correct answer is Beban Kerugian piutang(D) 5.800.000,00 and Cadangan kerugian piutang(K) 5.800.000,00. This is because the estimated uncollectible accounts receivable is determined to be 5% of the accounts receivable balance, which is 5% of Rp 108.000.000,00. Therefore, the journal entry is made to recognize the bad debt expense and reduce the allowance for doubtful accounts by the same amount.Rate this question:
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- 20.
Berikut ini termasuk ke dalam kelompok piutang kecuali....
- A.
Gaji dibayar dimuka
- B.
Wesel bayar
- C.
Piutang Bunga
- D.
Wesel Tagih
- E.
Bunga yang masih harus diterima
Correct Answer
B. Wesel bayarExplanation
Wesel bayar is not included in the group of receivables because it refers to a promissory note or bill of exchange that has already been paid by the debtor. Receivables typically represent amounts owed by customers or clients that are yet to be collected. Therefore, Wesel bayar does not fit into this category as it represents a payment that has already been made.Rate this question:
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