Soal Perbaikan Uas Akuntansi Keuangan Xi

Nominal wesel refers to the value at the time of withdrawal, while cash value at maturity is the nominal value plus interest. This type of debt is called "wesel berbunga" which means interest-bearing promissory note.

The correct answer is "faktur yang belum dibayar". This is because a surat konfirmasi piutang (confirmation letter of accounts receivable) is a document that informs the customer about the invoices that are still unpaid. It serves as a reminder to the customer to settle the outstanding invoices. Therefore, "faktur yang belum dibayar" (unpaid invoices) is the most fitting option as it accurately describes the content of the confirmation letter.

The correct answer is "daftar umur piutang". This is because the question is asking for the term that refers to recording the debt transactions grouped by the age of the debt. "Daftar umur piutang" translates to "aging of accounts receivable" in English, which is a common term used in accounting to categorize and track outstanding debts based on how long they have been unpaid.

The correct answer is Purchases Prepayment because uang muka atas barang yang dibeli sebagai tanda jadi pembelian refers to a down payment made on a purchase as a sign of commitment. This down payment is recorded as a prepayment, indicating that the buyer has made an advance payment towards the purchase. Therefore, the correct account to record this transaction would be Purchases Prepayment.

The correct answer is "Kas (D) Penjualan (K) Rp 7.500.000,00". This is because the transaction involves the sale of merchandise for cash, so the cash account should be debited (increased) to reflect the inflow of cash. The sales account should be credited (increased) to record the revenue generated from the sale. The amount of the transaction is Rp 7.500.000,00.

A written order from a creditor to a debtor to pay a specified amount of money on a predetermined date to the bearer of the letter is referred to as notes receivable.

Tagihan perusahaan kepada pelanggan sebagai akibat terjadinya penjualan barang atau jasa secara kredit dicatat dalam akun Accounts Receivable. Accounts Receivable merupakan akun yang digunakan untuk mencatat jumlah yang harus diterima oleh perusahaan dari pelanggan yang belum melakukan pembayaran penuh atas penjualan tersebut. Akun ini mencerminkan piutang perusahaan yang diharapkan akan dibayar dalam kurun waktu kurang dari satu tahun.

The correct answer is "Retur penjualan (D), Piutang Dagang (K) Rp 500.000,00". This is because the question states that a returned item was sold on credit to Toko Sangkuriang for Rp 500,000. Therefore, the journal entry should reflect the decrease in sales (retur penjualan) and the decrease in accounts receivable (piutang dagang). The "D" indicates a debit entry, while the "K" indicates a credit entry.

The given statement suggests that the income has been recognized even though the cash has not been received yet. This indicates that the company has recorded an amount receivable, which is a form of a debt owed to the company. The term "Accruals Receivable" accurately represents this situation, as it refers to the recognition of revenue that is yet to be received in cash.

The correct answer is "daftar saldo piutang." This is because the question asks for the term that refers to recording the debt balance to each debtor on a specific date. "Daftar saldo piutang" translates to "list of accounts receivable balance," which accurately describes the process of recording and organizing the debt balances owed by each debtor.

The correct answer is "akhir tahun". This is because the question is asking for the type of accounts receivable confirmation that only informs the customer's receivables balance at the end of the year. Therefore, the correct answer is "akhir tahun" which translates to "end of year" in English.

The correct answer is Kas (D), Piutang Dagang (K). This is because the company received money from a debtor (Toko Sangkuriang) on May 25, 2018. The transaction involves receiving cash (Kas) and reducing the accounts receivable (Piutang Dagang) balance. Therefore, the entry should be a debit to Kas and a credit to Piutang Dagang.

The correct answer is the direct write off method. This method recognizes the uncollectible accounts expense at the time when the accounts receivable is actually written off. Under this method, the specific customer's account is directly reduced from the accounts receivable balance, and the uncollectible amount is recorded as an expense on the income statement. This method is simple and straightforward, but it does not comply with the matching principle as it does not estimate or provide for uncollectible accounts in advance.

The correct answer is "konfirmasi negatif". A negative confirmation is a confirmation request sent by an auditor to a debtor, asking them to respond only if they disagree with the stated balance. This is typically used when the auditor believes that the risk of material misstatement is low. By requesting a response only in case of disagreement, the auditor can obtain evidence about the accuracy of the recorded balances.

The correct answer is Advance Stockholder. This is because the question states that the receivable is due to an advance payment for the purchase of shares. "Advance Stockholder" accurately represents this type of receivable. The other options, such as Accounts Receivable, Accruals Receivable, Other Receivable, and Purchases Prepayment, do not specifically indicate that the receivable is related to a stockholder or shareholder.

The correct answer is "konfirmasi positif" because it refers to the confirmation sent by an auditor where the debtor is requested to respond to the auditor, whether they agree or disagree with the balance stated in the letter. This type of confirmation is considered positive because it requires a response from the debtor.

Surat konfirmasi positif adalah surat yang dikirim oleh akuntan publik kepada debitur untuk meminta konfirmasi atas saldo piutang yang tercatat dalam laporan keuangan. Dalam surat ini, debitur diminta untuk memberikan balasan yang menyatakan setuju atau tidak setuju terhadap saldo piutang yang dikonfirmasi. Surat konfirmasi positif digunakan untuk memperoleh bukti langsung dari pihak debitur mengenai kebenaran saldo piutang yang tercatat.

The correct answer is "piutang akhir tahun". This is because the question states that the confirmation letter only informs the customer about the balance at the end of a specific month. Therefore, the term "piutang akhir tahun" (year-end receivables) is the most appropriate as it refers to the balance at the end of the year.

The correct answer is "satuan piutang". A surat konfirmasi piutang is a letter that informs the customer about the beginning balance of the month collected from the customer's accounts receivable card. "Satuan piutang" translates to "accounts receivable unit" and refers to the individual balances owed by customers.

The correct answer is "memo kredit dari bank" because it is the document used by the accounts receivable department to record the credit transactions of receivables into the accounts receivable card of each debtor. It represents the receipt of receivables from debtors through the bank, indicating that the debtor's account has been credited with the payment. This document serves as evidence of the transaction and helps in maintaining accurate records of the receivables.

Wesel yang tidak berbunga adalah wesel yang tidak mengalami pengurangan nilai tunai saat dijualbelikan. Pada wesel tidak berbunga, nilai nominalnya tetap sama dengan nilai tunai pada saat penarikan.

The correct answer is "Deposits on contract guarantee" because the given explanation states that the receivable is recorded as "Piutang kepada pihak lain karena adanya uang muka menjamin kontrak" which translates to "Accounts receivable to other parties due to the existence of a deposit guaranteeing a contract." This aligns with the concept of deposits on contract guarantee, where a company receives a deposit from a customer as a guarantee for fulfilling a contract.

The correct answer is 60. The term "notes receivable" refers to written agreements between a debtor and a creditor to repay a specified amount of money. These notes typically have a maturity period, which is the length of time until the debt is due. In this case, the maturity period is not explicitly mentioned in the question, but the options provided suggest different time periods. Among the options given, 60 days is the most reasonable choice as it falls within a common range for maturity periods of notes receivable.

The correct answer is "bukti penerimaan kas" because it is the document that supports and proves the occurrence of a receivable transaction. In journal entries, the cash is debited and accounts receivable is credited, indicating that cash has been received in exchange for the sale. Therefore, a receipt of cash serves as evidence of the transaction and is used by the Journal Department to record the entry accurately.

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The correct answer is "piutang dagang (D) penjualan (K) Rp 7.500.000,00." This is because the transaction involves selling merchandise on credit, which creates an account receivable (piutang dagang) and records the revenue from the sale (penjualan). The amount of the transaction is Rp 7.500.000,00.

The correct answer is "Kerugian piutang dagang (D), Piutang Dagang (K) Rp 2.150.000". This is because when PD Mustika removes the accounts receivable from the debtor CV Agus, it results in a loss of Rp 2.150.000. Therefore, the accounts receivable (Piutang Dagang) is decreased (credited) and the loss on accounts receivable (Kerugian piutang dagang) is increased (debited) by the same amount.

The correct answer is faktur penjualan. This is because faktur penjualan is a document that is used to record sales transactions and is used as a basis for recording the accounts receivable of each debtor. It is the document that indicates that a sale has been made and that the customer owes money to the company. Therefore, when a sales transaction occurs and results in an increase in accounts receivable, it is recorded using a faktur penjualan.

The correct answer is "piutang dagang (D) penjualan (K) Rp 15.000.000". This is because the transaction involves selling goods to Toko Surya on credit, which creates an account receivable (piutang dagang) for the company. The account receivable is debited (D) to increase the balance, and the sales revenue (penjualan) is credited (K) to record the increase in revenue from the sale. The amount recorded is Rp 15.000.000, which represents the value of the goods sold.

The correct answer is "nota debit". The journal uses this proof to record transactions by debiting sales returns and crediting accounts receivable. It is a document that serves as the basis for credit account changes.

The correct answer is the allowance method. The allowance method is used to estimate and record the amount of uncollectible accounts receivable. Under this method, a contra-asset account called the allowance for doubtful accounts is created to reflect the estimated amount of uncollectible accounts. This method recognizes bad debts expense based on an estimate of the uncollectible accounts, rather than waiting for specific accounts to be identified as uncollectible before recording the expense. This allows for a more accurate representation of the company's financial position and helps to match expenses with revenues.

The correct answer is "piutang dagang (D), Penjualan (K) Rp 80.000.000,00". This is because the transaction is a sale of merchandise on credit, resulting in an account receivable (piutang dagang) and revenue from the sale (Penjualan). The amount of the sale is Rp 80.000.000,00.

The correct answer is Beban Angkut Penjualan (D), Kas (K). This is because the transaction involves the payment of transportation costs for goods sold. The debit to Beban Angkut Penjualan (Transportation Cost of Sales) represents an expense incurred by the company, while the credit to Kas (Cash) represents the decrease in the company's cash balance due to the payment made.

The correct answer is Accounts Receivable because when uncollectible accounts are written off using the direct write-off method, the Accounts Receivable account is credited. This means that the amount of the uncollectible account is removed from the Accounts Receivable balance, reflecting the reduction in the amount owed by customers.

The correct answer is "Kerugian Piutang Dagang (D) Piutang Dagang (K)". This is because when a company decides to write off a bad debt, it recognizes a loss on the income statement by debiting the "Kerugian Piutang Dagang" (Bad Debt Expense) account. At the same time, it reduces the "Piutang Dagang" (Accounts Receivable) account by crediting it. This reflects the fact that the company no longer expects to collect the amount owed from the customer.

The correct answer is "Kerugian piutang dagang (D), Cadangan kerugian piutang dagang (K) Rp 2.150.000." This is because the transaction involves the elimination of accounts receivable from the debtor, CV Agus, which results in a loss for the company. The loss is recorded as "Kerugian piutang dagang" (loss on accounts receivable) and is offset by creating a reserve account called "Cadangan kerugian piutang dagang" (allowance for doubtful accounts) to account for potential future losses. This method, known as the allowance method, is used to estimate and account for potential bad debts.

The correct answer is Piutang Dagang (D), Kerugian Piutang Dagang (K) Rp 2.150.000. This is because when PD Mustika removes the accounts receivable from CV Agus, it is considered a loss for PD Mustika. Therefore, the accounts receivable is debited (D) to decrease the amount owed by CV Agus, and the loss on accounts receivable is credited (K) to record the loss incurred by PD Mustika.

The correct answer is "Retur penjualan (D), piutang dagang (K) Rp 1.000.000,00." This is because the transaction involves the return of goods that were previously sold to Toko Surya. The account "Retur penjualan" is debited to record the return of the goods, and the account "piutang dagang" is credited to reduce the amount owed by Toko Surya. The amount of Rp 1.000.000,00 represents the value of the goods being returned.

The correct answer is Option 1 because it suggests that a journal entry can be made to record the receipt of payment from Toko Surya for their purchase on January 2nd. The entry should include a debit to the cash account for the amount of Rp 9,500,000 and a credit to the sales account for the same amount. The 2% discount should be recorded separately as a debit to the discount account and a credit to the sales account.

The correct answer is "Kas (D), Kerugian Piutang Dagang (K) Rp 2.150.000". In this transaction, PD Mustika is removing the accounts receivable from CV Agus. The accounts receivable is considered uncollectible and is written off as a loss. Therefore, the cash account is debited to reflect the decrease in assets, and the accounts receivable account is credited to remove the amount owed. The Kerugian Piutang Dagang (Loss on Accounts Receivable) account is credited to record the loss incurred from the uncollectible debt.

The correct answer is "Kas (D) Penjualan (K) Rp 1.250.000". This entry represents the cash received from the sale of 1 quintal of rice at a price of Rp 12,500. The entry debits the cash account (Kas) to record the increase in cash and credits the sales account (Penjualan) to record the revenue generated from the sale. The amount of Rp 1,250,000 represents the total cash received from the sale.

The correct answer is "Penerimaan kembali piutang yang telah dihapuskan". This is because the transaction mentioned in the question involves receiving cash from Toko Aji Jaya as a repayment of their debt. However, it is stated that the accounts receivable from Toko Aji had already been written off on December 14, 2017. Therefore, the correct account to credit in this transaction would be "Penerimaan kembali piutang yang telah dihapuskan", as it represents the recognition of the previously written off receivable.

The correct answer is "kas (D), wesel tagih (K) Rp 60.000.000". This is because the transaction involves the payment of a promissory note (wesel tagih) by cash (kas). The debit entry is made to kas to record the decrease in cash, and the credit entry is made to wesel tagih to show the reduction in the outstanding amount of the promissory note. The amount of the transaction is Rp 60.000.000.

The correct answer is "Utang (D) Kas (K)". This is because when PT Mutiara receives payment for the credit sales made to toko Yasir, the accounts receivable (piutang) is reduced, which is represented by a debit entry in the Utang account. At the same time, the cash received is recorded as a credit entry in the Kas account. This transaction reflects the payment of the outstanding debt by toko Yasir to PT Mutiara.

The correct answer is "faktur pembelian kredit". This is because the question is asking for the source of recording related to accounts receivable (piutang) in the book. A "faktur pembelian kredit" is a credit purchase invoice, which is a document that provides evidence of a transaction and serves as a record of a debt owed by a customer. Therefore, it is the appropriate source for recording accounts receivable.

The correct answer is "Utang (D), Kas (K)". This is because UD Larasati received a payment from UD Jaya, which means that UD Jaya's debt to UD Larasati is being settled. The account "Utang" (Debt) is debited to decrease the amount owed, and the account "Kas" (Cash) is credited to increase the cash balance received from the payment.

The correct answer is "Pembelian (D), Utang Dagang (K)". This is because UD Jaya is selling goods to UD Bintang on credit, which means UD Bintang is purchasing the goods on credit. In accounting, the purchase of goods on credit is recorded by debiting the Purchases account and crediting the Accounts Payable (Utang Dagang) account.

The correct answer is "Retur Pembelian (D), Kas (K)". This is because the transaction involves PT Mandiri returning goods that were previously sold for cash to UD Jaya. The "Retur Pembelian" account is used to record the return of goods purchased, while the "Kas" account is used to record the decrease in cash as a result of the return.

The correct answer is "Wesel tagih didiskontokan (D), Wesel tagih (K) Rp 75.000.000." This journal entry is used to record the transaction of receiving payment for a promissory note. The account "Wesel tagih didiskontokan" is debited to decrease the amount due from the debtor, and the account "Wesel tagih" is credited to show that the debt has been settled. The amount recorded is Rp 75.000.000, which is the amount paid by Toko Miranti to PT Bella Vista.

The correct answer is Other Accounts Receivable. This is because the question states that the expense has already been paid by the company but has not been recognized as an expense in the current accounting period due to its benefits extending beyond that period. In such cases, the expense is recorded as an Other Accounts Receivable, indicating that it is an amount owed to the company but not related to its normal business operations.