Unbk Akuntansi 2018

The given statement describes a company that sells products to regular customers without producing the goods themselves. Instead, they purchase the goods from other companies to sell them. This aligns with the characteristics of a trading company (Perusahaan Dagang).

The correct answer is A because it correctly records the purchase of supplies and equipment. The debit to the Supplies account for Rp 2,500,000 represents the purchase of supplies, while the debit to the Equipment account for Rp 5,500,000 represents the purchase of equipment. The credit to the Cash account for Rp 2,500,000 represents the payment made in cash, and the credit to the Accounts Payable account for Rp 5,500,000 represents the amount owed for the purchase made on credit.

The correct answer is C. Transportasi. The other options (Supermarket, Warung, Pasar, Jual/beli barang bekas) all refer to types of trading companies involved in buying and selling goods. Transportasi, on the other hand, refers to the transportation industry, which is not directly involved in buying and selling goods but rather in providing transportation services.

The given answer is the correct journal entry for the exchange of vehicles. It shows that the old vehicle is debited for its carrying amount of Rp. 55,000,000 and the accumulated depreciation on the old vehicle is debited for Rp. 27,000,000. On the other hand, the new vehicle is credited for its cost of Rp. 55,000,000 and the cash account is credited for the amount of cash received of Rp. 45,000,000. This entry properly reflects the exchange of vehicles and the corresponding changes in the asset and cash accounts.

The correct answer is Rp. 22.500.000,00. This can be calculated by subtracting the residual value from the initial cost of the machine and then dividing it by the economic life of the machine. In this case, the calculation would be (Rp. 275.000.000,00 - Rp. 5.000.000,00) / 5 = Rp. 54.000.000,00. However, since the question specifies that the machine is depreciated using the sum of the digits method, the depreciation expense for the first year would be 5/15 * Rp. 54.000.000,00 = Rp. 18.000.000,00. The depreciation expense for the second year would be 4/15 * Rp. 54.000.000,00 = Rp. 14.400.000,00. Adding these two amounts together gives us Rp. 18.000.000,00 + Rp. 14.400.000,00 = Rp. 22.500.000,00.

The correct answer is C. Laporan perubahan ekuistas (Statement of Changes in Equity). This financial statement provides information about the changes in equity of a company during a specific accounting period. It includes details such as net income, dividends, and other comprehensive income, which all contribute to the overall change in the company's equity. The statement helps stakeholders understand how the company's equity has evolved over time and what factors have influenced the changes.

The correct answer is A because the journal entry for depreciation expense using the straight-line method is to debit the Depreciation Expense account and credit the Accumulated Depreciation account. In this case, the depreciation expense for the machine is Rp 30.000.000,00, which is the cost of the machine (Rp 300.000.000,00) minus the estimated residual value (Rp 20.000.000,00) divided by the estimated useful life (7 years). Therefore, the correct journal entry is to debit the Beban Penyusutan Mesin (Depreciation Expense) account for Rp 30.000.000,00 and credit the Akumulasi Penyusutan Mesin (Accumulated Depreciation) account for Rp 30.000.000,00.

The correct answer is A because it follows the accounting principle of recording purchases on credit. The entry debits the Purchases account to increase the amount of goods purchased, and credits the Accounts Payable account to record the amount owed to the supplier. This entry accurately reflects the transaction of buying goods on credit from UD Bahagia for Rp 2,000,000.00.

The machine was purchased for Rp 70,000,000. After depreciation of Rp 56,000,000, the net book value of the machine is Rp 14,000,000 (Rp 70,000,000 - Rp 56,000,000). The machine was then sold for Rp 18,000,000. The profit or loss on the sale of the asset can be calculated by subtracting the net book value from the selling price, which is Rp 18,000,000 - Rp 14,000,000 = Rp 4,000,000. Therefore, the correct answer is A. Laba Rp 4.000.000,00.

The given statement describes a company that operates in the insurance industry, where each customer is provided with an insurance policy that they must pay for according to the agreement. This aligns with the definition of an insurance company, making option C, "Perusahaan asuransi," the correct answer.

The correct answer is "Biaya Gaji bagian produksi (D) Rp. 50.000.000,00 Hutang Gaji & Upah (K) Rp. 42.500.000,00 Hutang PPh karyawan (K)Rp. 7.500.000,00". This is because the given data shows the salary and tax deductions for the production department of PT INDRA in February 2017. The journal entry should reflect the expenses for the production department's salary (debit) and the corresponding liabilities for the remaining net salary and tax deductions (credit).

The correct answer is E. Rp23.000.000,00. The question states that the company purchased a machine for Rp20.000.000,00 with a 10% VAT, transportation cost of Rp500.000,00, installation cost of Rp300.000,00, and trial cost of Rp200.000,00. To calculate the total acquisition cost, we add the machine cost, VAT, transportation cost, installation cost, and trial cost. Therefore, the total acquisition cost is Rp20.000.000,00 + (10% of Rp20.000.000,00) + Rp500.000,00 + Rp300.000,00 + Rp200.000,00 = Rp23.000.000,00.

The correct answer is A. Debet Ikhtisar Laba rugi ; Kredit Retur Penjualan. This is because when the Sales Returns account is closed, the balance needs to be transferred to the Income Summary account. This is done by debiting the Income Summary account and crediting the Sales Returns account. This ensures that the amount of sales returns is properly reflected in the income statement and does not affect the net income.

The given question provides information about the inventory of PT "PENTAGON" on various dates and the corresponding purchase prices. The FIFO (First-In, First-Out) method assumes that the first items purchased are the first ones sold or used. To calculate the value of the ending inventory, we need to determine the cost of the remaining 7,000 units using the FIFO method. Based on the given data, the cost of the remaining units would be 5,000 units at Rp 1,300.00 and 2,000 units at Rp 1,200.00. Calculating the total cost (5,000 x 1,300 + 2,000 x 1,200) gives us Rp 8,900,000.00, which is the correct answer.

The correct answer is A. Rp 42.000. The depreciation expense per hour of service can be calculated by dividing the total depreciation expense by the total number of service hours. In this case, the total depreciation expense is Rp 360.000.000 - Rp 24.000.000 = Rp 336.000.000. The total number of service hours is 3.500 + 2.000 + 1.500 + 1.000 = 8.000. Therefore, the depreciation expense per hour of service is Rp 336.000.000 / 8.000 = Rp 42.000.

The correct answer is C. Saldo menurun ganda. This is because the explanation states that the depreciation rate used is twice the amount of the straight-line depreciation method. This indicates that the method used is the double declining balance method, which is a type of accelerated depreciation method where the asset's book value is reduced at a faster rate in the early years and slows down over time.

The correct answer is E. Rp. 5.200.000,00. This can be calculated by subtracting the total purchase returns (Rp. 400.000,00) and the total purchase discounts (Rp. 250.000,00) from the total purchases (Rp. 7.300.000,00). Then, the cost of goods sold can be calculated by subtracting the total sales returns (Rp. 200.000,00) and the total sales discounts (Rp. 150.000,00) from the total sales (Rp. 11.375.000,00). Finally, the cost of goods sold is adjusted by subtracting the beginning inventory (Rp. 2.750.000,00) and adding the ending inventory (Rp. 4.500.000,00). The result is Rp. 5.200.000,00.

The balance sheet is calculated by subtracting the total credit amount from the total debit amount. In this case, the total debit amount is Rp 45,000,000.00 and the total credit amount is Rp 60,750,000.00. Subtracting the total credit amount from the total debit amount gives us a difference of Rp 15,750,000.00. Since the balance sheet is on the credit side, the final balance sheet amount on the debit side would be the sum of the credit side amount (Rp 89,000,000.00) and the difference (Rp 15,750,000.00), which equals Rp 104,750,000.00.

The correct answer is B. Harga jual. This is because the cost of acquisition of a fixed asset is determined by factors such as the purchase price, installation costs, transportation costs, and insurance costs. The selling price of the asset is not a factor in determining the cost of acquisition.

The economic life of a fixed asset is the period of time over which it is expected to be economically useful. In this case, the economic life of the asset is 7 years. To calculate the number of years, we multiply the economic life by the number of times it can be counted. Since the asset's economic life is 7 years, and it can be counted 4 times (7 x 4 = 28), the answer is 28.

The correct answer is E. Rp4.000.000,00. This can be calculated by subtracting the accumulated depreciation from the initial debit balance of the vehicle account. In this case, the initial debit balance is Rp40.000.000,00 and the accumulated depreciation is Rp10.000.000,00. Therefore, the depreciation expense for the vehicle is Rp40.000.000,00 - Rp10.000.000,00 = Rp30.000.000,00. Since the depreciation is 10% of the purchase price, the purchase price of the vehicle is Rp30.000.000,00 / 10% = Rp300.000.000,00. Finally, the depreciation expense for the year 2014 is 10% of the purchase price, which is Rp300.000.000,00 * 10% = Rp4.000.000,00.

The given data shows the inventory of PT "SAKTI" and the amount is Rp 20.000,00.

The correct answer is A because it correctly records the transaction of selling merchandise to PD Insani for Rp 7,600,000. The account "Piutang Usaha" (Accounts Receivable) is debited to reflect the increase in the amount owed by PD Insani, and the account "Penjualan" (Sales) is credited to record the revenue generated from the sale.

The correct answer is A because the journal entry for depreciation expense using the declining balance method is to debit the depreciation expense account and credit the accumulated depreciation account. In this case, the depreciation expense for the first year is calculated as the cost of the machine minus the residual value, divided by the useful life. So, the journal entry would be to debit the depreciation expense for Rp 34.000.000 and credit the accumulated depreciation for Rp 34.000.000.

The given question provides information about a machine with an acquisition cost of Rp237.500.000,00, a useful life of 4 years, and a salvage value of Rp27.000.000,00. The question asks for the accumulated depreciation cost in the third year using the straight-line method.

To calculate the annual depreciation expense, we subtract the salvage value from the acquisition cost and divide it by the useful life. In this case, (Rp237.500.000,00 - Rp27.000.000,00) / 4 = Rp52.625.000,00.

To calculate the accumulated depreciation in the third year, we multiply the annual depreciation expense by the number of years. In this case, Rp52.625.000,00 x 3 = Rp157.875.000,00.

Therefore, the correct answer is C. Rp157.875.000,00.

The correct answer is A. 40%. The depreciation rate is calculated by dividing the difference between the acquisition cost and the salvage value by the useful life of the asset. In this case, the difference is Rp78,000,000 (Rp80,000,000 - Rp2,000,000) and the useful life is 5 years. Dividing the difference by the useful life gives us Rp15,600,000 (Rp78,000,000 / 5 years). To convert this into a percentage, we divide Rp15,600,000 by the acquisition cost and multiply by 100, resulting in a depreciation rate of 40%.

The correct answer is Rp. 1.400.000,00. This is because the estimated bad debt expense is determined to be 2% of the accounts receivable balance on December 31, 2017. The accounts receivable balance is given as Rp. 345.000.000,00, so the estimated bad debt expense would be 2% of that, which is Rp. 6.900.000,00. However, there is already a provision for bad debt of Rp. 5.500.000,00, so the net bad debt expense for the year 2017 would be Rp. 6.900.000,00 - Rp. 5.500.000,00 = Rp. 1.400.000,00.

The correct answer is A. Laba Rp150.000,00. This is because the company has already depreciated the office equipment by Rp2.350.000,00, indicating that the equipment has decreased in value over time. When the equipment is declared as no longer usable, the company can remove it from the books and recognize a gain of Rp150.000,00. This gain is calculated by subtracting the depreciated value (Rp2.350.000,00) from the original cost (Rp2.500.000,00). Therefore, the company will experience a profit of Rp150.000,00.

The correct answer is C because the journal entry for the fourth year of depreciation should include an increase in the accumulated depreciation account and a corresponding decrease in the depreciation expense account. In this case, the depreciation expense is Rp 2.400.000, which is debited to the depreciation expense account (Beban penyusutan mesin) and credited to the accumulated depreciation account (Akumulasi penyusutan mesin). This entry reflects the allocation of the machine's cost over its useful life.

The correct answer is E. Jurnal Penerimaan Kas because the transaction involves receiving a check from Fa ABADI for the payment of an invoice. This transaction represents an inflow of cash, which is recorded in the cash receipts journal (Jurnal Penerimaan Kas).

The given statement states that every member is obligated to act within the framework of serving the public, respecting the public's trust, and demonstrating commitment to professionalism. This aligns with the principle of "Kepentingan publik" which means public interest. It emphasizes the importance of considering the welfare and benefit of the public in the accounting profession.

The given information states that a machine was purchased for Rp30.000.000,00 on January 1, 2015, with an estimated useful life of 5 years using the straight-line depreciation method. On January 5, 2016, the machine was sold for Rp22.500.000,00. Since the machine was sold for a lower amount than its original cost, there is a loss of Rp1.500.000,00. This loss is calculated by subtracting the selling price from the original cost of the machine. Therefore, the correct answer is D. Rugi Rp1.500.000,00.

The correct answer is D. Catatan aktiva dilakukan oleh bagian pembelian. This answer is correct because it states that asset records are maintained by the purchasing department, which is not a criterion for classifying fixed assets. The criteria for classifying fixed assets include being used for operational activities, having significant material value, being able to be used repeatedly, and having an economic life of more than one accounting period.

The correct answer is B. Rp 10.900.000,00. This is because the FIFO (First In, First Out) method assumes that the first units purchased are the first ones to be sold. Therefore, the cost of the ending inventory is calculated based on the cost of the most recent purchases. In this case, the ending inventory of 9,000 units consists of 5,000 units purchased on September 8, 2016, at a cost of Rp 1.300,00 per unit, and 4,000 units from the beginning inventory purchased on January 1, 2016, at a cost of Rp 1.100,00 per unit. The calculation is as follows: (5,000 units x Rp 1.300,00) + (4,000 units x Rp 1.100,00) = Rp 10.900.000,00.

The correct answer is E because when using the perpetual inventory system, the journal entry for the sale of merchandise includes debiting accounts receivable (Piutang Dagang) for the selling price of the goods and crediting sales (Penjualan) for the same amount. Additionally, the cost of goods sold (Harga Pokok Penjualan) is debited for the cost of the goods sold and inventory (Persediaan Barang Dagangan) is credited for the same amount. In this case, the selling price is Rp 10,600,000 and the cost of goods sold is Rp 8,600,000, so the correct journal entry is Piutang Dagang (D) Rp 10,600,000, Penjualan(K) Rp 10,600,000, Harga Pokok Penjualan (D) Rp 8,600,000, Persediaan Barang Dagangan(K) Rp 8,600,000.

The correct answer is B. Jurnal Penerimaan Kas. This is because the transaction involves the receipt of a check from Fa "ABADI" for the payment of an invoice. The journal entry for this transaction would be recorded in the cash receipts journal, which is used to record all cash inflows into the business.

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The question provides information about a vehicle that was purchased for Rp30.000.000,00 with an estimated useful life of 4 years and a residual value of Rp2.000.000,00. The question asks for the depreciation amount in the second year using the sum-of-the-years' digits method. In this method, the depreciation expense for each year is calculated by multiplying the depreciable amount (cost - residual value) by a fraction. The fraction for the second year is 2/10 since the sum of the digits for the useful life (4) is 10 (4+3+2+1=10). Therefore, the depreciation amount for the second year is (30.000.000 - 2.000.000) * (2/10) = Rp2.800.000,00.

The cost of production can be calculated by adding the cost of beginning work in process (Rp 1,000,000.00), the cost of raw materials (Rp 6,500,000.00), the cost of direct labor (Rp 2,600,000.00), and the cost of factory overhead (Rp 1,500,000.00). Adding these costs together, we get Rp 11,600,000.00. However, we need to subtract the cost of ending work in process (Rp 2,000,000.00) to find the net cost of production. Therefore, the correct answer is D. Rp 9,600,000.00.

The correct answer is B. Rp 50.000.000,00. The machine has a total depreciable cost of Rp 300.000.000,00 (Rp 325.000.000,00 - Rp 25.000.000,00). Since the machine has an estimated useful life of 5 years, the annual depreciation expense is Rp 60.000.000,00 (Rp 300.000.000,00 / 5). Therefore, the depreciation for the year 2017 is Rp 50.000.000,00 (5/12 * Rp 60.000.000,00).

Based on the given table, one of the causes of the difference in the reports is the recognition of income and expenses. This suggests that there may be different methods or criteria used to recognize and record income and expenses, leading to variations in the reports.

The correct answer is E because it correctly records the exchange of old equipment for new equipment. The new equipment is debited for its acquisition cost, the accumulated depreciation of the old equipment is debited to remove it from the books, and the old equipment is credited at its original cost. The cash received is credited, and a gain on the exchange is credited to reflect the difference between the cash received and the book value of the old equipment.

The correct answer is D. Surat Ketetapan Pajak Nihil (SKPN). This is because SKPN is a tax assessment letter that states that there is no tax liability or tax credit. In other words, it confirms that the taxpayer does not owe any tax or have any tax credits.

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CV Bersama mendapatkan laba penukaran mesin percetakan lama sebesar Rp18.000.000,00. Laba ini didapatkan dengan menghitung selisih antara nilai buku mesin cetak lama pada awal tahun keempat (setelah tiga tahun penyusutan) dengan nilai buku mesin cetak lama pada saat pertukaran. Nilai buku mesin cetak lama pada awal tahun keempat adalah Rp45.000.000,00 - (3 x Rp45.000.000,00 / 5) = Rp27.000.000,00. Sedangkan nilai buku mesin cetak lama pada saat pertukaran adalah Rp60.000.000,00 - Rp30.000.000,00 = Rp30.000.000,00. Selisih antara nilai buku mesin cetak lama pada awal tahun keempat dengan nilai buku mesin cetak lama pada saat pertukaran adalah Rp30.000.000,00 - Rp27.000.000,00 = Rp3.000.000,00. Laba penukaran mesin percetakan lama adalah selisih ini, yaitu Rp3.000.000,00 x 6 = Rp18.000.000,00.

The correct answer is E. Rp 121.700.000,00. The initial cash balance of PT "INDAH" on May 31, 2017 was Rp 125.700.000,00. However, there were two adjustments that needed to be made. First, a check from a debtor for Rp 4.000.000,00 was rejected by the bank due to insufficient funds. This reduced the cash balance by Rp 4.000.000,00. Second, there was an uncashed check from the owner for Rp 2.000.000,00. This also reduced the cash balance by Rp 2.000.000,00. Therefore, the correct cash balance on May 31, 2017 is Rp 121.700.000,00.

In the periodic inventory method, the value shown on the balance sheet is the beginning inventory value of the period. If no adjustments are made, the values listed will not be in accordance with accounting principles. To adjust the beginning inventory of merchandise, a journal adjustment is made, debiting the income summary account and crediting the merchandise inventory account. Therefore, the correct answer is E. Ikhtisar laba rugi sebelah debet dan persediaan barang dagangan sebelah kredit.

Based on the given data, the revenue is Rp 120,000,000 and the expenses are Rp 50,000,000. To close the income statement, we need to transfer the net income (revenue - expenses) to the capital account. Since the net income is a positive amount, it will be credited to the capital account (increase in owner's equity). Therefore, the entry should be "Ikhtisar laba rugi (D), Modal (K) masing-masing sebesar Rp 70,000,000.00".

The given statement describes a type of financial institution that focuses on providing financing for capital goods desired by customers. This aligns with the concept of a leasing company, which allows customers to rent or lease equipment or assets instead of purchasing them outright. Therefore, the correct answer is E. Perusahaan sewa guna (leasing).

The correct answer is D. Rp 500.000,00. This means that the administrative penalty imposed for late submission of other tax returns as referred to in Article 3 paragraph (4) is Rp 500,000.00.