Soal Ujian Teori Kejuruan Akuntansi (Piutang)

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.

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.

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.

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.

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.

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,-.

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.

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.

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".

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.

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.

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.

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.

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.

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".

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.

Konfirmasi piutang adalah formulir yang menyakinkan jumlah kewajiban pelanggan pada tanggal tertentu beserta rincian detailnya.

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.

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.

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.