Soal Perbaikan Uas Praktikum Akuntansi Perusahaan Jasa Dagang Manufaktur

The correct answer is "Siklus Akuntansi". The question asks for the term that refers to the rotation or sequence of events or transaction processes that are then analyzed to create a financial report. "Siklus Akuntansi" is the Indonesian term for the accounting cycle, which is the process of recording, classifying, summarizing, and interpreting financial transactions in an organization.

The question is asking for the specific term used to describe a company whose main business activity is to generate income through providing services. The correct answer is "Perusahaan Jasa" which translates to "Service Company" in English. This term is used to categorize businesses that offer various types of services to customers in exchange for payment.

Apabila dalam neraca saldo jumlah debet dan kredit tidak seimbang, hal ini menunjukkan adanya kesalahan dalam menghitung saldo akun pada buku besar. Ini berarti bahwa jumlah debet dan kredit yang seharusnya sama, namun terdapat perbedaan antara keduanya. Kesalahan ini dapat terjadi karena kesalahan dalam mencatat transaksi atau dalam melakukan perhitungan pada saldo akun.

Transportation is considered a service industry, as it involves providing a service of transporting people or goods from one place to another. In the context of accounting, the term "akuntansi jasa" refers to accounting for service-based businesses. Therefore, transportation is the correct answer as it falls under the category of service-based businesses that require accounting.

Posting adalah proses memindahkan transaksi dari jurnal ke buku besar. Jurnal digunakan untuk mencatat transaksi secara kronologis, sedangkan buku besar digunakan untuk mengorganisir dan mengelompokkan transaksi berdasarkan akun-akun yang terlibat. Dengan melakukan posting, transaksi dapat diintegrasikan dengan akun-akun yang relevan dalam buku besar, sehingga informasi keuangan dapat disajikan secara terperinci dan akurat.

The correct answer is "Neraca, laporan laba rugi, laporan perubahan ekuitas." This is because the financial statements that are typically included in a financial report are the balance sheet (neraca), income statement (laporan laba rugi), and statement of changes in equity (laporan perubahan ekuitas). These statements provide a comprehensive overview of a company's financial performance and position.

The correct answer is Rp. 1.000.000,00. This is because the initial value of the equipment on March 1st was Rp. 1.500.000,00, and Rp. 500.000,00 worth of equipment was used during the month of March. Therefore, the remaining value of the equipment on March 31st would be the initial value minus the value used, which is Rp. 1.500.000,00 - Rp. 500.000,00 = Rp. 1.000.000,00.

The correct answer is "Jurnal umum". The reason is that the other options mentioned (Neraca saldo, Neraca saldo disesuaikan, Jurnal Penyesuaian, Laporan laba rugi) are all types of financial statements or records that are commonly found in an accounting system, while the "Jurnal umum" is not typically included in a trial balance. The trial balance is a list of all the general ledger accounts and their balances, which is used to prepare the financial statements.

The correct answer is "Akun Riel". Akun Riel refers to real accounts in accounting. Real accounts are those accounts that represent assets, liabilities, and capital in a balance sheet. These accounts are permanent in nature and are not closed at the end of an accounting period. Real accounts are used to record transactions related to tangible and intangible assets, debts, and owner's equity. Therefore, Akun Riel is the correct answer as it includes the accounts mentioned in the question.

The correct answer is "Nota Kontan". In a cash transaction, where the goods are immediately exchanged along with the payment, a "Nota Kontan" is issued. This document serves as proof of the transaction and includes details such as the date, description of the goods, quantity, price, and payment method. It is commonly used in retail or small-scale transactions where immediate payment is made.

The correct answer is "Akun nominal". In a profit and loss statement, accounts such as revenues and expenses are categorized as nominal accounts. Nominal accounts are temporary accounts that are used to track income and expenses for a specific period of time. These accounts are closed at the end of the accounting period to transfer their balances to the retained earnings or income summary account.

The correct answer is "Cek" because the question is asking for the term used to refer to a written order to a bank to pay a specified sum of money to the person carrying the check. "Cek" is the Indonesian term for a check, which fits the description given in the question.

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The correct answer is "jurnal penyesuaian" because after recording the trial balance, the next step in the accounting cycle is to make any necessary adjustments to ensure that the financial statements are accurate and up to date. These adjustments are recorded in the journal penyesuaian, which is used to update the accounts for items such as accrued expenses, prepaid expenses, unearned revenue, and depreciation. Once these adjustments are made, the adjusted trial balance can be prepared and used to create the financial statements.

The correct answer is "Neraca saldo". In the process of preparing a trial balance, the first step is to fill in the ledger balance or "Neraca saldo". This involves listing all the accounts and their respective balances, both debit and credit, to ensure that the total debits equal the total credits. By doing this, it helps in identifying any errors or discrepancies in the accounts before moving on to the next steps of the accounting process.

The correct answer is "Akun buku besar". The balance sheet is prepared using the general ledger accounts, also known as the "buku besar" in Indonesian. These accounts contain all the transactions and balances for each account, making them the primary source for preparing the balance sheet. The other options, such as "Akun modal" (capital account), "Jurnal umum" (general journal), "Bukti transaksi" (transaction evidence), and "Laporan perubahan equitas" (statement of changes in equity) are not directly used for preparing the balance sheet.

The correct answer is "Seluruh kejadian yang dapat mengakibatkan perubahan aset, utang, dan modal." This answer is correct because it states that transactions in a company are all events that can result in changes in assets, liabilities, and equity. Transactions can include purchases, sales, loans, investments, and any other financial activities that impact the company's financial position.

The given answer is "akun utang bank". This is because "akun utang bank" is a liability account, which means it has a normal credit balance. On the other hand, "akun kas", "akun beban", "akun bangunan", and "akun perlengkapan kantor" are all asset or expense accounts, which have normal debit balances. Therefore, "akun utang bank" is the only account among the options that does not have a normal debit balance.

The given answer is the characteristic that does not apply to a service company. The other characteristics mentioned, such as intangibility, inseparability, variability, and providing services to users instead of producing tangible products, are all common characteristics of service companies. However, the characteristic of "requiring processing before being experienced" does not typically apply to service companies as their services are usually experienced directly without the need for additional processing or preparation.

The given options are all columns that are typically found in a trial balance, except for "Tanggal" which means "Date" in English. In a trial balance, the columns usually include "Debit" and "Credit" to record the amounts of money involved in transactions, "Number" to identify each account, and "Account Name" to specify the name of each account. The "Date" column is not a common column in a trial balance as it is usually recorded in the transaction itself rather than in the trial balance.

The correct answer is "Buku tempat mencatat penggolongan transaksi yang terjadi dalam perusahaan." This answer explains that a buku besar is a book where transactions are classified and recorded within a company. It implies that the book serves as a means to categorize and organize transactions, allowing for easier analysis and reporting.

Real accounts are those accounts that represent tangible assets, liabilities, or equity. Capital is a real account because it represents the owner's investment in the business. It reflects the amount of money or assets contributed by the owner to start or expand the business. Real accounts are not temporary in nature and are not closed at the end of an accounting period. They carry forward their balances to the next accounting period. Therefore, capital is a real account.

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The question is asking for the exception in the scope of operations of a service company. The given options are communication, entertainment, profession, residence, and trade. The correct answer is trade because trade is not typically considered a service but rather a commercial activity involving the buying and selling of goods or commodities.

The given question is asking for the term that refers to proof of credit transactions for buying or selling goods. The correct answer is "Faktur," which is an invoice or bill that serves as evidence of a credit transaction.

The given answer states that one of the mistakes in preparing a trial balance is when an account is in balance but the debit and credit amounts are not properly added up. In other words, the account may have equal debits and credits, but the total amounts are calculated incorrectly. This can lead to errors in the trial balance and ultimately affect the accuracy of the financial statements.

The correct answer is "Aset dan Beban". Dalam neraca saldo, akun-akun yang dicatat di sisi debet adalah akun aset dan beban. Akun aset mencatat nilai kekayaan perusahaan seperti kas, piutang, inventaris, dan properti. Sedangkan akun beban mencatat pengeluaran atau pengurangan nilai perusahaan seperti biaya operasional, gaji, dan bunga pinjaman. Dalam neraca saldo, sisi debet harus seimbang dengan sisi kredit yang mencatat akun kewajiban, ekuitas, dan pendapatan.

The correct answer is "Mencatat jumlah seluruh piutang karena penjualan kredit" which means "Recording the total amount of receivables due to credit sales." The daftar saldo piutang, or accounts receivable ledger, is used to keep track of all the outstanding debts from credit sales. It helps in monitoring and managing the amount of money owed by customers who have purchased goods on credit. By recording the total amount of receivables, businesses can have an accurate picture of their outstanding debts and can take appropriate actions to collect the payments.

The correct answer is "Utang usaha debet, kas kredit Rp. 450.000". This is because the transaction involves purchasing a typewriter from a stationery store on credit. The account "Utang usaha" (accounts payable) is debited to record the increase in the company's liabilities, and the account "Kas" (cash) is credited to reflect the decrease in cash due to the purchase. The amount of the transaction is Rp. 450.000.

The given answer "Laba Rp 50.000,00" suggests that the person likes a profit of Rp 50.000,00.

The correct answer is Neraca Saldo. The explanation for this is that the function of Neraca Saldo is to test the accuracy of the recording of transactions that occurred during a specific period. It is used to ensure that the debits and credits in the general ledger are balanced and that the financial statements are accurate. The other options, such as Buku Besar, Jurnal Umum, Kertas Kerja, and Bukti Transaksi, are not specifically related to testing the accuracy of transaction recording.

The correct answer is "Aktivitas mengidentifikasi, mengukur, dan melaporkan." This answer accurately describes the activities involved in accounting, which include identifying financial transactions, measuring them in monetary terms, and reporting them in financial statements. Accounting involves the process of collecting, recording, classifying, summarizing, and interpreting financial information to facilitate decision-making and provide useful information for internal and external users.

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The correct answer is revenue because revenue is an example of a nominal account. Nominal accounts are used to track income and expenses, and revenue specifically represents the income earned by a company from its primary business activities. Assets, liabilities, capital, and prepaid expenses are examples of other types of accounts, such as real accounts and personal accounts.

A neraca adalah daftar yang menggambarkan posisi aset, kewajiban, dan ekuitas pada saat tertentu. Neraca memberikan gambaran tentang jumlah aset yang dimiliki oleh perusahaan, jumlah kewajiban yang harus dibayarkan, dan jumlah ekuitas yang dimiliki oleh pemilik perusahaan. Neraca juga mencerminkan keseimbangan antara aset, kewajiban, dan ekuitas, sehingga memberikan informasi tentang keuangan perusahaan secara keseluruhan.

The correct answer is "Kumpulan akun buku besar umum yang terinci secara sistematis." This answer accurately describes the function of a buku besar pembantu, which is a general ledger that systematically details the accounts of a company.

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The correct answer is "Media perincian akun-akun yang terkait untuk melihat kesamaan debet dan kredit". This option suggests that the recapitulation in the special journal book serves as a means to detail the related accounts and compare the debit and credit similarities. It implies that the recapitulation helps in ensuring the accuracy and balance of the accounts recorded in the journal.

The correct answer is "Laporan laba rugi sisi debit dan neraca saldo sisi kredit". This is because in a ledger, the net profit figure is usually recorded on the debit side of the income statement (laporan laba rugi) and the credit side of the balance sheet (neraca saldo). This ensures that the net profit is reflected correctly in both financial statements.

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The given answer option is the correct journal entry for recording the payment of Rp 1,750,000.00 for the advertisement in the Waspada newspaper for the month of March 2014.

The correct answer is "Untuk memeriksa jumlah neraca sisa." The function of a subsidiary ledger is to provide detailed information about individual accounts that make up the general ledger. This helps in verifying the accuracy of the general ledger balances and preparing financial statements, such as the balance sheet. Therefore, the answer stating that the subsidiary ledger is used to check the balance sheet balance is the most appropriate explanation.

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