Dasar Akuntansi-bsi

If the net sales > cost of goods sold, then the company will have a profit. This means that the revenue generated from sales is higher than the cost of producing those goods. Therefore, the company will experience a gain or profit.

Aktiva adalah sumber ekonomi yang dikuasai perusahaan dan akan memberikan manfaat di masa yang akan datang. Aktiva merupakan semua barang atau hak yang dimiliki oleh perusahaan yang memiliki nilai ekonomi dan dapat menghasilkan manfaat atau pendapatan di masa depan. Contoh dari aktiva adalah tanah, bangunan, mesin, kendaraan, persediaan, dan piutang. Aktiva merupakan salah satu komponen dalam neraca perusahaan yang mencerminkan nilai kekayaan perusahaan.

The correct answer is Jurnal Umum. Jurnal penyesuaian adalah catatan akuntansi yang digunakan untuk mencatat perubahan atau penyesuaian yang perlu dilakukan pada transaksi keuangan perusahaan. Jurnal Umum adalah jurnal yang digunakan untuk mencatat semua transaksi keuangan perusahaan secara kronologis. Jadi, jurnal penyesuaian akan dicatat pada jurnal umum untuk memastikan bahwa perubahan atau penyesuaian tersebut tercatat dengan benar.

The correct answer is NS, AJP, NSD, RL, Neraca. In a correct trial balance, the order of the accounts should follow the sequence of the accounting cycle. NS (Neraca Saldo) is the opening balance of the accounts, AJP (Akun Jurnal Penyesuaian) represents the adjusting entries, NSD (Neraca Saldo Diperbaiki) is the corrected balance after adjusting entries, RL (Rugi Laba) represents the income statement accounts, and Neraca represents the balance sheet accounts. This order ensures that the accounts are properly adjusted and classified according to their respective categories in the financial statements.

The correct answer is "Persd. Barang Dalam Proses". This term refers to the estimate that includes goods that have not been fully processed until the balance sheet date. It represents the value of goods that are currently in the production process and have not yet been completed or sold.

Perusahaan yang kegiatannya mengolah bahan baku menjadi barang jadi yang siap untuk dijual adalah perusahaan manufacture. Perusahaan dagang biasanya hanya melakukan kegiatan jual beli barang tanpa melakukan proses produksi. Perusahaan jasa, di sisi lain, menyediakan layanan kepada konsumen tanpa melibatkan produksi barang. Oleh karena itu, perusahaan manufacture adalah jawaban yang tepat karena mereka melakukan proses produksi untuk mengolah bahan baku menjadi barang jadi yang siap dijual.

Going Concern refers to the assumption that a business will continue its operations indefinitely, without any intention of being liquidated or ceasing its activities. This assumption implies that the business will be able to meet its financial obligations and continue generating a profit in the foreseeable future. It is an important concept in accounting as it allows for the preparation of financial statements based on the assumption that the business will continue to operate, enabling stakeholders to make informed decisions.

The correct answer is 4/15, n/30. This answer represents a discount of 4% if the payment is made within 15 days or less. The fraction 4/15 indicates the percentage of the original price that will be deducted, while n/30 represents the number of days within which the payment must be made to qualify for the discount.

The correct answer is "Kas" because the question is asking for the item that is not affected by a credit purchase. "Kas" refers to cash, which is not affected by a credit purchase as it does not involve any cash outflow. The other options, "Perlengkapan" (supplies), "Hutang" (debt), and "Semua salah" (all wrong) are all affected by a credit purchase.

The correct answer is "Metode Ikh. RL dan Metode HPP". This means that the method used to make adjustments to inventory of goods is a combination of "Metode Ikh. RL" (which stands for "Metode Ikhtisar Rugi Laba") and "Metode HPP" (which stands for "Metode Harga Pokok Penjualan"). These methods are commonly used in accounting to calculate the cost of goods sold and determine the value of inventory.

The given answer "Biaya Perlengakapan 1.250, Perlengkapan 1.250" is correct because it reflects the correct journal entry to record the adjustment for the ending balance of the "Perlengkapan" account. The adjustment is made by debiting the "Biaya Perlengakapan" account for the decrease in the value of the "Perlengkapan" account from 1,500 to 250, and crediting the "Perlengkapan" account for the same amount to bring its balance to the correct ending balance of 1,250.

The correct answer is "Persd. Barang Jadi". This is because "Persd. Barang Jadi" refers to finished goods or products that are ready for sale. In the given list, the other options include "Persd. Barang Dagang" which means trading goods or merchandise, and "Persd. Barang Dalam Proses" which means goods in the process of being made or manufactured. Therefore, the correct answer is "Persd. Barang Jadi" as it represents the category of goods that are ready for sale.

The correct answer is "Penjualan - (retur Penjualan + Potongan Penjualan)". This equation calculates the net sales for a trading company by subtracting the returns and discounts on sales from the total sales. This gives the company the actual amount of sales revenue earned after accounting for any returns or discounts given to customers.

The given correct answer suggests that "Ikht. Hp Produksi" is an abbreviation for "Persd. BB awal" which means "Initial Raw Material Inventory" in English. This implies that "Ikht. Hp Produksi" is used to represent the initial stock of raw materials in the production process.

The correct answer is Balance Sheet. The Balance Sheet is a financial statement that provides a snapshot of a company's financial position at a specific point in time. It presents the company's assets, liabilities, and shareholders' equity, showing what the company owns and owes. This statement is crucial for investors, creditors, and other stakeholders to assess the financial health and stability of the company. The Capital Statement is not a commonly used financial statement, while the Income Statement shows revenues, expenses, and net income over a period of time. The Adjusted Trial Balance is a tool used in the accounting process to ensure that debits and credits are equal.

The correct answer is Biaya Operasional Pabrik (BOP). This formula calculates the operational costs of a factory by subtracting the cost of raw materials (biaya BB) and direct labor costs (biaya buruh langsung) from the total factory costs (biaya pabrik).

Debitur adalah pihak yang memiliki kewajiban untuk membayar utang kepada kreditur. Dalam konteks informasi akuntansi, debitur adalah pihak yang memiliki kepentingan terhadap informasi keuangan mereka sendiri, karena informasi tersebut akan mempengaruhi posisi keuangan mereka dan kemampuan mereka untuk membayar utang. Oleh karena itu, debitur adalah salah satu pihak yang berkepentingan dengan informasi akuntansi.

A trial balance is a list of all the balances of accounts in the general ledger. It is prepared to ensure that the total debits equal the total credits in the accounting system, thus ensuring the accuracy of the financial records. The trial balance helps in identifying any errors or discrepancies in the recording of transactions before preparing the financial statements. It is an important step in the accounting cycle and is usually prepared at the end of an accounting period.

The correct answer is "Modal Ikht. R/L". In the closing entries, the company needs to transfer the balance of the Income Summary account to the Capital account (Modal). This is done to close the temporary accounts related to revenues and expenses (Rugi/Laba) and to update the owner's equity (Modal). Therefore, the correct closing entry would be to debit the Modal account and credit the Ikhtisar Rugi/Laba (Income Summary) account.

The correct answer is "Persd. Barang Dagang" (Merchandise Inventory). In a manufacturing company, the Merchandise Inventory account is not needed because it is used to track the cost of goods purchased for resale, not for manufacturing. Therefore, this account does not need to be closed at the end of the period.

Dalam metode ikhtisar RL, penyesuaian yang dibuat untuk persediaan barang dagang adalah dengan mengurangi atau menambahkan jumlah persediaan awal (PBD awal) dengan jumlah ikhtisar RL.

The given answer, "Biaya Produksi," is correct because it includes the cost of raw materials, direct labor, and overhead expenses. These three components are essential in calculating the total cost of producing goods or services. Therefore, "Biaya Produksi" accurately represents the sum of these costs and is the appropriate term for this category of expenses.

The correct answer is "Jumlah barang yang siap untuk dijual". This means that the inventory of finished goods on the first day of the period, plus the units produced during the period, represents the total quantity of goods available for sale.

The correct answer is "Perkiraan Nominal". Nominal accounts are temporary accounts that are closed at the end of an accounting period. These accounts include revenue, expenses, and dividends. By closing these accounts, the balances are transferred to the retained earnings account, preparing the books for the next accounting period. Perkiraan Permanen, Perkiraan Riil, and Perkiraan Neraca are not closed at the end of the period as they are permanent accounts that carry forward their balances to the next period.

The correct answer is "Ikht. R/L Persd. Barang Jadi". This means that the adjustment journal entry for the beginning finished goods inventory is made by debiting the "Ikht. R/L" (Income Summary) account and crediting the "Persd. Barang Jadi" (Finished Goods Inventory) account. This entry is made to adjust the value of the beginning finished goods inventory and bring it in line with the actual physical count or the estimated value.

The total manufacturing cost is calculated by adding the cost of factory, cost of raw materials, and cost of direct labor. In this case, the factory cost is Rp. 10,000, the cost of raw materials is Rp. 5,000, and the cost of direct labor is Rp. 6,000. Therefore, the total manufacturing cost is Rp. 21,000. However, we need to consider the change in work in process inventory. The work in process inventory at the beginning is Rp. 3,000 and at the end is Rp. 2,000. To calculate the cost of goods manufactured, we subtract the work in process inventory at the end from the total manufacturing cost. Therefore, the cost of goods manufactured is Rp. 19,000. Since the question asks for the cost of goods produced, which includes the change in work in process inventory, the answer is Rp. 11,000 (Rp. 19,000 - Rp. 8,000).

The cost of production is calculated by adding the cost of factory, cost of raw materials, and cost of direct labor. In this case, the cost of factory is Rp. 10.000, the cost of raw materials is Rp. 5.000, and the cost of direct labor is Rp. 6.000. Therefore, the total cost of production is Rp. 10.000 + Rp. 5.000 + Rp. 6.000 = Rp. 21.000. However, we also need to consider the change in work in process inventory. The work in process inventory at the beginning is Rp. 3.000 and at the end is Rp. 2.000. The change in work in process inventory is Rp. 3.000 - Rp. 2.000 = Rp. 1.000. Therefore, the final cost of production is Rp. 21.000 - Rp. 1.000 = Rp. 20.000. The correct answer is Rp. 13.000.