Post Test Akuntansi Dasar 1

The correct answer is "akuntansi pajak" because it specifically deals with tax regulations and accounting transactions related to determining the minimum tax that can be achieved within the limits allowed by tax laws and regulations. This field focuses on ensuring compliance with tax regulations and optimizing tax planning strategies.

The correct answer is "akuntan pendidik". This is because the question states that the accounting teacher at SMA 74 is a profession as a(n).... An "akuntan pendidik" refers to an accounting teacher or educator. Therefore, it is the most suitable option based on the given information.

The correct answer is "Perlengkapan (D) Rp. 750.000,00 dan Kas (K) Rp. 750.000,00". This is because CV. KURNIA ALAM made a cash purchase of office supplies, which means that the company's cash account will decrease (credit) and the office supplies account will increase (debit) by the same amount of Rp. 750.000,00.

salah satu profesi akuntan adalah akuntan publik

The correct answer is Beban Gaji (D) Rp. 300.000,00; dan Kas (K) Rp. 300.000,00. This answer is correct because it follows the basic accounting principle of recording expenses (Beban Gaji) as a debit and the corresponding decrease in cash (Kas) as a credit. This transaction represents the payment of employee salaries, where the company's cash decreases by the amount of the salary payment and the expense of the salary is recognized.

The correct answer is Beban Telepon dan Listrik (D) Rp. 250.000,00 dan Kas (K) Rp. 250.000,00. This is because the transaction involves paying for telephone and electricity expenses, which are considered as expenses for the business. These expenses are recorded as a debit to Beban Telepon dan Listrik (Expense Account) to increase the expense and a credit to Kas (Cash Account) to decrease the cash balance.

Kreditur berkepentingan atas informasi keuangan perusahaan untuk pertimbangan pemberian pinjaman. Kreditur perlu mengevaluasi keuangan perusahaan sebelum memberikan pinjaman untuk memastikan bahwa perusahaan memiliki kemampuan untuk membayar kembali pinjaman tersebut. Informasi keuangan perusahaan memberikan gambaran tentang kesehatan keuangan perusahaan, termasuk pendapatan, aset, dan kewajiban. Dengan mengevaluasi informasi keuangan, kreditur dapat membuat keputusan yang lebih baik dalam memberikan pinjaman kepada perusahaan.

Investor adalah pihak yang memiliki kepentingan dalam mengevaluasi hubungan usaha di masa mendatang dengan perusahaan. Investor adalah individu atau institusi yang menyediakan modal atau sumber daya kepada perusahaan dengan harapan mendapatkan keuntungan atau imbal hasil di masa depan. Mereka melakukan evaluasi terhadap kinerja dan prospek perusahaan untuk memutuskan apakah akan berinvestasi atau tidak. Dengan demikian, investor adalah pihak yang berkepentingan dalam mengevaluasi hubungan usaha di masa mendatang dengan perusahaan.

The correct answer is Kas (D) Rp. 5.000.000,00; Peralatan Salon Rp. 2.000.000,00; dan perlengkapan salon Rp. 1.000.000,00 (D) dan Modal (K) Rp. 8.000.000,00. This answer is correct because it accurately reflects the transactions recorded in the journal. The cash (Kas) is debited for the initial cash investment of Rp. 5.000.000,00, the salon equipment (Peralatan Salon) is debited for the investment of Rp. 2.000.000,00, and the salon supplies (perlengkapan salon) is debited for the investment of Rp. 1.000.000,00. The total debits of Rp. 8.000.000,00 are balanced by the credit to the owner's capital account (Modal).

An akuntan internal/manajemen is an accountant who provides internal audit services and assists in providing financial information for business decision-making by management. This type of accountant works within an organization and is responsible for ensuring the accuracy and integrity of financial records, as well as identifying areas for improvement in internal controls and processes. They play a crucial role in helping management make informed decisions based on financial data and analysis.

The correct answer is Beban Penyusutan Kendaraan (D) Rp. 5.000.000,00 dan Akumulasi Penyusutan Kendaraan (K) Rp. 5.000.000,00. This is because when a vehicle is depreciated, the depreciation expense is recorded as an expense (debit) in the Beban Penyusutan Kendaraan account, and the same amount is recorded as a contra-asset (credit) in the Akumulasi Penyusutan Kendaraan account. This reflects the decrease in the value of the vehicle over time and helps to accurately report its net book value on the balance sheet.

The government has an interest in the financial information of companies for the purpose of imposing taxes. This means that the government uses the financial information provided by companies to determine the amount of taxes that the companies need to pay. By having access to this information, the government can ensure that companies are paying their fair share of taxes and can also detect any potential tax evasion or fraud.

tahap pencatatan dalam akuntansi adalah menjurnal dan memposting ke buku besar

The correct answer is Peralatan (D) Rp. 250.000,00 dan Utang Usaha (K) Rp. 250.000,00. This is because the Bengkel Sepeda Motor LANCAR bought equipment on credit from the store JAYA for Rp. 250.000,-. When recording this transaction in the journal, the equipment account should be debited to increase its value and the accounts payable (utang usaha) account should be credited to represent the debt owed to the store.

The given correct answer is "Fungsi instruktif" which means "Instructional function" in English. This is not a function of a journal. Journals primarily serve functions such as recording transactions, providing historical information, and offering informative content. However, an instructional function, which involves giving instructions or guidance, is not typically associated with a journal.

The correct answer is Kas (D) Rp 7.500.000,00; Utang usaha (D) Rp 2.500.000,00. This is because the company has received a partial payment of Rp 7.500.000,00 for the completed sewing work, but the remaining Rp 2.500.000,00 is still owed and will be paid later. Therefore, the cash account is debited with the amount received, and the accounts payable account is also debited with the remaining amount owed. The sewing revenue account is credited with the total amount of Rp 10.000.000,00 for the completed work.

The correct answer is "Sewa dibayar dimuka disebelah debet dan kas disebelah kredit". This is because when there is an advance payment for rent, it is recorded as a debit to the "Sewa dibayar dimuka" (Prepaid rent) account, as it is an asset. The corresponding credit is made to the "kas" (cash) account, as cash is being paid out. This follows the basic accounting principle of recording assets on the debit side and liabilities or decreases in assets on the credit side.

The correct answer is Utang (D) Rp 600.000,00; Beban Bunga (D) Rp. 30.000,00; Kas (K) Rp 630.000,00. This is because the transaction involves the payment of a debt (Utang) and the interest expense (Beban Bunga). The debt is decreased (credited) by Rp 600.000,00 and the interest expense is also decreased (credited) by Rp 30.000,00. On the other hand, the cash (Kas) is increased (debited) by Rp 630.000,00 as it is being paid out.

Akuntansi keuangan adalah jenis akuntansi yang membahas prinsip, standar, metode, dan prosedur akuntansi yang digunakan untuk menghasilkan laporan keuangan yang ditujukan kepada pihak luar perusahaan. Laporan keuangan ini memberikan informasi mengenai kinerja keuangan perusahaan kepada investor, kreditor, dan pihak lain yang berkepentingan. Akuntansi keuangan berfokus pada pengukuran, pengakuan, dan pelaporan transaksi keuangan perusahaan secara akurat dan terpercaya.

The correct answer is "perusahaan yang kegiatannya memproduksi barang tidak berwujud yang tujuannya mencari laba" which means "a company whose activities involve producing intangible goods with the aim of making a profit". This answer is correct because it accurately describes a service company, which is a company that produces and sells intangible goods or services with the goal of generating profit.

The correct answer is Kas (D) Rp. 10.000.000,00 dan Utang Bank (K) Rp. 10.000.000,00. This is because Tn. Aditya mendapatkan pinjaman dari BNI 46, which means he borrowed money from the bank. Therefore, the entry in the journal should reflect an increase in the Kas (Cash) account, as Tn. Aditya received money, and an increase in the Utang Bank (Bank Loan) account, as he now owes money to the bank.

The given options are all related to accounting activities except for "perencanaan anggaran" which translates to budget planning. Budget planning is a financial management activity rather than an accounting activity. Accounting activities include recording financial transactions, financial reporting, interpreting financial statements, and analyzing financial transactions.

The correct answer is "Kwitansi". A kwitansi is a proof of purchase that is given to customers when they make a cash payment for a purchase. It includes details such as the date of purchase, the name and address of the seller, a description of the item purchased, the amount paid, and any taxes or discounts applied. This document serves as evidence of the transaction and can be used for warranty claims, returns, or for record-keeping purposes.

The correct answer is "sebagai bahan keterangan dalam mengambil keputusan". Akuntansi digunakan sebagai sumber informasi yang dapat digunakan dalam pengambilan keputusan. Dengan menggunakan data akuntansi, manajer dapat menganalisis kinerja keuangan perusahaan, mengevaluasi efisiensi penggunaan biaya, dan membuat keputusan yang lebih baik untuk pengembangan perusahaan. Akuntansi juga memberikan informasi kepada pemegang saham dan pihak eksternal lainnya untuk mengevaluasi kinerja perusahaan.

The correct answer is "Faktur". A faktur is a document that serves as proof of purchase for goods or services bought on credit. It includes details such as the date of purchase, the quantity and description of the items, the price, and the terms of payment. Unlike a kwitansi, nota, or bon, a faktur specifically relates to purchases made on credit.

Modal refers to the total wealth or assets of a company after deducting its liabilities or debts. It represents the net worth of the company and includes all the resources and investments owned by the company. This answer accurately reflects the definition of modal as it mentions that it is the total wealth of the company after adding its debts.

The correct answer is "sistem pengendalian manajemen". This is because the question is asking about the field of accounting that deals with the principles, procedures, and techniques of auditing to determine whether financial statements have been presented in accordance with generally accepted accounting principles. The field of management control systems focuses on the processes and procedures used by an organization to ensure that its goals and objectives are achieved effectively and efficiently, which includes auditing and ensuring the accuracy of financial statements.