Soal-soal Akuntansi Quiz

Jurnal penyesuaian adalah jurnal yang digunakan untuk menyesuaikan akun agar mencerminkan keadaan sebenarnya. Jurnal ini digunakan untuk mencatat transaksi yang belum tercatat atau perubahan yang perlu dilakukan pada akun-akun sebelum penyusunan laporan keuangan. Dengan menggunakan jurnal penyesuaian, keadaan keuangan perusahaan dapat diakui secara akurat dan lengkap.

The correct answer is "Harta bertambah, yaitu perlengkapan salon; utang bertambah". This is because the transaction involves purchasing salon equipment on credit, which means that the salon's assets (in the form of salon equipment) increase. At the same time, the salon incurs a liability (in the form of an increase in debt or accounts payable) by purchasing the equipment on credit. Therefore, the salon's assets increase and its liabilities increase as well.

Perusahaan jasa adalah perusahaan yang kegiatannya menyediakan berbagai pelayanan kepada anggota masyarakat, seperti kemudahan, keamanan, atau kenikmatan. Ini berbeda dengan perusahaan dagang yang berfokus pada perdagangan barang, perusahaan industri yang berfokus pada produksi barang, dan perusahaan kereta api yang berfokus pada transportasi kereta api.

The given answer, "aktiva tetap," is the correct answer because the question is asking about the classification of the picture in the field of accounting. "Aktiva tetap" refers to fixed assets, which are long-term assets that a company owns and uses to generate income. This classification includes assets such as land, buildings, machinery, and equipment. Therefore, the picture in the question is classified as "aktiva tetap" because it represents a long-term asset in the accounting context.

The correct answer is "prive" because it is not a type of asset. The other options, such as "kas" (cash), "gedung" (building), and "peralatan" (equipment), are all examples of assets that a company may own. "Prive" refers to personal withdrawals or expenses made by the owner of a business and is not considered an asset.

The correct answer is "Menyesuaikan agar menunjukkan keadaan sebenarnya" which translates to "Adjusting to reflect the actual condition". In accounting, adjusting journal entries are made at the end of an accounting period to ensure that financial statements accurately represent the company's financial position. These adjustments are necessary to record revenues and expenses that have been earned or incurred but have not yet been recorded. By making these adjustments, the financial statements will provide a more accurate and reliable representation of the company's financial performance and position.

The correct answer is "Perusahaan yang kegiatan pokok usahanya menyediakan dan menjual jasa". This is because the explanation states that a service company is a company whose main business activity is to provide and sell services, without buying or selling physical goods or changing the nature or condition of the goods.

The given options are all examples of expenses that are typically included in a company's cost accounts. However, "prive" is not a valid expense category. Prive refers to the withdrawal of personal funds from a business account for personal use, which is not considered a legitimate business expense. Therefore, prive is not included in the list of cost accounts.

The purpose of accounting and financial reporting according to SAK No. 1 is to provide information regarding the financial position, performance, and changes in the financial position of a company that is beneficial for a large number of users in decision-making. This means that the main goal of accounting and financial reporting is to provide relevant and reliable financial information that can assist users in making informed decisions about the company's financial status and performance.

The correct answer is "surat berharga perusahaan". This is because the other options, "goodwill", "perlengkapan", and "cek" do not accurately describe the image. "Goodwill" refers to the intangible value of a business, "perlengkapan" means equipment or supplies, and "cek" means a check. Only "surat berharga perusahaan" specifically refers to a company's securities or financial instruments, which could be represented in an image.

The correct answer is "Industri". The other options mentioned, such as transportasi, komunikasi, and hiburan, are all examples of service industries. However, industri refers to the manufacturing or production sector, which is not considered a service industry.

The correct answer is 1,3, dan 5. In the accounting cycle for a service company, the first step is to collect evidence of transactions (Bukti-bukti transaksi). The third step is to record these transactions in the general journal (Jurnal umum). Finally, the fifth step is to post the transactions to the general ledger (Posting buku besar). Therefore, the correct answer includes these three steps.

The image represents "peralatan perusahaan" which translates to "company equipment" in English. This suggests that the image shows various equipment or tools used by a company for its operations.

The correct answer is the statement that describes the balance sheet as a financial statement that reflects the financial position of a company at a specific date. This statement aligns with the definition of a balance sheet, which is a snapshot of a company's assets, liabilities, and equity at a given moment in time. It provides information about what the company owns, owes, and the residual interest of the owners.

Modal refers to the owner's equity in a business, which represents the value of the owner's investment in the company. It includes the initial capital contributed by the owner as well as any additional investments made over time. Modal represents the financial resources of the owner that are used to fund the operations and growth of the business. Therefore, modal is the correct answer as it accurately describes the term "hak kekayaan pemilik" which translates to "owner's equity" in English.

The correct answer is Tahun 1994. This is because SAK (Standar Akuntansi Keuangan) started to be effective in 1994.

The correct answer is Lucas Pacioli - Tahun 1494. Lucas Pacioli published the book "Summa d'Arithmetica, Geometria, Propotioni et Propotionalita" in 1494, which was the first book to explain the system of double entry accounting.

The explanation for the correct answer is that the proprietory theory states that an entity is considered as an agent, representative, or assignment of the owner or proprietor. According to this theory, the owner should be served or provided with financial reports. This aligns with the concept of accounting as it recognizes the importance of reporting to the owner or proprietor of the entity.

The correct answer is "Mengetahui keseimbangan neraca". This is because the term "ayat jurnal penyesuaian" refers to adjusting journal entries that are made at the end of an accounting period to ensure that the balance sheet (neraca) reflects the true financial position of the company. These adjustments are necessary to correct any errors, allocate expenses or revenues correctly, or recognize any unrecorded transactions. By making these adjustments, the company can accurately determine the balance of its assets, liabilities, and equity, which is reflected in the balance sheet.

The explanation for the correct answer, "Konservatisme," is that conservatism is an accounting principle that requires companies to be cautious and conservative when making financial decisions. This principle suggests that companies should err on the side of understating assets and income while overstating liabilities and expenses. In the case of fixed assets, such as land or jewelry, they are not subject to depreciation because they are expected to retain their value or even appreciate over time. This aligns with the conservative principle of not overstating the value of these assets by recognizing depreciation.