Kuis Akuntansi Quiz

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  • 1/21 Pertanyaan

    Perusahaan yang kegiatannya menyediakan berbagai pelayanan seperti kemudahan, keamanan atau kenkmatan kepada anggota masyarakat disebut…

    • Perusahaan dagang
    • Perusahaan industri
    • Perusahaan jasa
    • Perusahaan kereta api
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Kuis Akuntansi Quiz - Quiz

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  • 2. 

    Apa aplikasi jurnal penyesuaian bagi perusahaan jasa:

    • Sebagai pertanggungjawaban

    • Sebagai laporan keuangan

    • Menyesuaikan aagar menunjukkan keadaan sebenarnya

    • Menyampaikan informasi actual

    Correct Answer
    A. Menyesuaikan aagar menunjukkan keadaan sebenarnya
    Explanation
    The correct answer is "Menyesuaikan agar menunjukkan keadaan sebenarnya". The explanation for this is that the purpose of adjusting journal entries is to ensure that the financial statements accurately reflect the true financial position and performance of the company. By making these adjustments, any discrepancies or errors in the accounting records can be corrected, and the financial statements can provide a more accurate representation of the company's financial condition.

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  • 3. 

     Jurnal yang dibuat untuk menyesuaikan akun agar menunjukkan keadaan sebenarnya adalah disebut:

    • Jurnal penyesuaian

    • Jurnal penutup

    • Jurnal pembalik

    • Jurnal umum

    Correct Answer
    A. Jurnal penyesuaian
    Explanation
    The correct answer is "Jurnal penyesuaian". Jurnal penyesuaian is a journal that is created to adjust the accounts and reflect the true financial position of a company. It is used to record transactions that occurred during an accounting period but were not initially recorded in the regular journal entries. These adjustments are made to ensure that the financial statements accurately represent the company's financial position and performance.

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  • 4. 

    Dalam jurnal penyesuaianadanya barbagai akun-akun yang perlu disesuaikan dibwah ini, kecuali…

    • Perlengkapan habis pakai

    • Penyusutan aktiva

    • Pendapatan yang masih harus diterima

    • Utang

    Correct Answer
    A. Utang
    Explanation
    The given question is asking for an account that does not need to be adjusted in the adjusting journal entries. The accounts listed are "Perlengkapan habis pakai" (consumable supplies), "Penyusutan aktiva" (asset depreciation), "Pendapatan yang masih harus diterima" (revenue yet to be received), and "Utang" (liabilities). The correct answer is "Utang" (liabilities) because it does not require any adjustments in the adjusting journal entries.

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  • 5. 

     Bidang-bidang yang merupakan dalam perusahaan jasa adalah , kecuali…

    • Transportasi

    • Komunikasi

    • Hiburan

    • Industri

    Correct Answer
    A. Industri
    Explanation
    Perusahaan jasa mencakup bidang-bidang seperti transportasi, komunikasi, dan hiburan. Namun, industri bukanlah bidang yang termasuk dalam perusahaan jasa, karena industri lebih berkaitan dengan produksi barang daripada pelayanan.

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  • 6. 

     Apa aplikasi penyusutan aktiva tetap bagi perusahaan jasa:

    • Untuk mengetahui perlengkapan yang bertambah

    • Sebagai pembayaran beban

    • Untuk mengetahui penyusutan aktiva tetap tiap tahun

    • Untuk megetahui sisa perlengkapan yang telah dipakai

    Correct Answer
    A. Untuk mengetahui penyusutan aktiva tetap tiap tahun
    Explanation
    The correct answer explains that the application of depreciation of fixed assets for a service company is to determine the annual depreciation of the fixed assets. This means that the company needs to calculate the decrease in value of its fixed assets over time in order to accurately report its financial statements and determine the true value of its assets.

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  • 7. 

    Siklus akuntansi dalam perusahaan jasa:1.      Bukti-bukti transaksi2.      Laporan keuangan3.      Jurnal umum4.      Jurnal pembalik5.      Posting buku besar6.      Neraca sisa 

    • 1,3, dan 5

    • 1,2,3 dan 6

    • 2,3,4 dan 5

    • 1,2,4 dan 5

    Correct Answer
    A. 1,3, dan 5
    Explanation
    The correct answer is 1,3, and 5. In the accounting cycle for a service company, the first step is to gather evidence of transactions (bukti-bukti transaksi). Then, the transactions are recorded in the general journal (jurnal umum), which is step three. After that, the recorded transactions are posted to the general ledger (posting buku besar), which is step five. Therefore, the correct answer is 1,3, and 5.

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  • 8. 

    Ayat jurnal penyesuaian adalah ayat jurnal yang dibuat untuk…

    • Mengetahui laporan laba/rugi

    • Mengetahui keseimbangan buku besar

    • Mengetahui keseimbangan neraca

    • Menyesuaikan akun agar menunjukkan keadaan sebenarnya

    Correct Answer
    A. Menyesuaikan akun agar menunjukkan keadaan sebenarnya
    Explanation
    Ayat jurnal penyesuaian digunakan untuk menyesuaikan akun agar mencerminkan keadaan sebenarnya. Ini berarti bahwa dengan membuat ayat jurnal penyesuaian, kita dapat memperbaiki kesalahan atau ketidakakuratan dalam pencatatan akuntansi yang telah dilakukan sebelumnya. Dengan melakukan penyesuaian ini, laporan keuangan akan lebih akurat dan dapat memberikan informasi yang lebih tepat tentang keadaan keuangan perusahaan.

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  • 9. 

    Pada tanggal 1 mei  2000 dibayar perkas premi asuransi Rp 1.200.000 untuk 1 tahun. Penyesuaian per 31 des 2000 adalah

    • Asuransi dibayar dimuka Rp 800.000 Kas Rp 800.000

    • Beban asuransi Rp 800.000 Kas Rp 800.000

    • Beban asuransi Rp 800.000 Asuransi dibayar dimuka Rp 800.000

    • Asuransi dibayar dimuka Rp 400.000;- Kas Rp 400.000;-

    Correct Answer
    A. Beban asuransi Rp 800.000 Asuransi dibayar dimuka Rp 800.000
    Explanation
    The correct answer is Beban asuransi Rp 800.000 and Asuransi dibayar dimuka Rp 800.000. This is because when the insurance premium is paid in advance, it is initially recorded as a prepaid expense (Asuransi dibayar dimuka). However, as time passes and the insurance coverage is being used up, a portion of the prepaid expense needs to be recognized as an expense in the current period. Therefore, an adjustment is made to decrease the prepaid expense (Asuransi dibayar dimuka) and increase the insurance expense (Beban asuransi) by the same amount of Rp 800.000.

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  • 10. 

    Pada tanggal 1 april 2000 dibayar premi asuransi . Rp 2.400.000;-00 unruk masa 2 tahun dan dicatat pada perkiraan beban asuransi. Penyesuaian  per 31 des 2000…

    • Beban asuransi Rp 1.800.000;- Asuransi dibayar dimuka Rp 1.800.000;-

    • Asuransi dibayar dimuka Rp 1.800.000;- Beban asuransi Rp 1.800.000;-

    • Beban asuransi Rp 900.000;- Asuransi dibayar dimuka Rp 900.000;-

    • Asuransi dibayar dimuka Rp 1.500.000;- Beban asuransi Rp 1.500.000;-

    Correct Answer
    A. Beban asuransi Rp 900.000;- Asuransi dibayar dimuka Rp 900.000;-
    Explanation
    The correct answer is Beban asuransi Rp 900.000;- and Asuransi dibayar dimuka Rp 900.000;- because the adjustment is made at the end of the year to reflect the portion of the insurance premium that has been used up during that year. In this case, the adjustment is for the period from April 1, 2000, to December 31, 2000, which is 9 months. Therefore, the amount of the insurance expense that should be recognized for this period is 9/24 (2 years) of the total premium paid, which is Rp 900.000;-, and the remaining unexpired portion of the premium should be recorded as prepaid insurance.

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  • 11. 

    Aktiva di bawah ini yang tidak termasuk dalam kas adalah … 

    • Cek mundur dari pelanggan.

    • Uang dalam bentuk mata uang asing

    • Cek dari pelanggan yang siap dicairkan

    • Kas kecil

    Correct Answer
    A. Cek mundur dari pelanggan.
    Explanation
    The correct answer is "Cek mundur dari pelanggan." This is because a "Cek mundur" refers to a post-dated check, which is a check that is dated in the future. It is not considered as part of the cash on hand (kas) because it cannot be immediately deposited or used for transactions until the specified date on the check.

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  • 12. 

    Dalam pembentukan dana kas kecil, besarnya jumlah dan sistem pencatatannyaditentukan oleh …

    • Bagian keuangan

    • .Bagian akuntansi

    • Manajer keuangan

    • Bagian produksi

    Correct Answer
    A. Manajer keuangan
    Explanation
    The correct answer is Manajer keuangan. The manager of finance is responsible for determining the amount and recording system of the petty cash fund. They are in charge of managing the financial resources of the organization, including the establishment and maintenance of petty cash funds.

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  • 13. 

    Pernyataan berikut ini sesuai dengan dana kas kecil… .

    • .Digunakan untuk membayar jumlah yang relatif kecil

    • Dibentuk dengan mengestimasi jumlah kas yang perlukan untuk pengeluaran yang

    • Diisi kembali bila jumlah uang dalam dana tersebut telah menurun ke jumlah minimum

    • A,b dan c benar

    Correct Answer
    A. .Digunakan untuk membayar jumlah yang relatif kecil
    Explanation
    The correct answer is "Digunakan untuk membayar jumlah yang relatif kecil". This is because the statement explains that the small cash fund is used to pay relatively small amounts of money.

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  • 14. 

    Fungsi pemegang kas kecil sebaiknya dipisah dengan fungsi kas besar hal ini bertujuan …

    • Pemisahan fungsi menjadikan karyawan mendapatkan tugas yang jelas

    • Menjamin keamanan dan akuntabilitas pengelolaan kas kecil

    • .Agar fungsi kas besar dapat bekerja dengan maksimal

    • Semuanya benar

    Correct Answer
    A. Semuanya benar
    Explanation
    The correct answer is "Semuanya benar" because all of the given options are valid reasons for separating the functions of petty cash and large cash. Separating the functions ensures that employees have clear tasks, it guarantees the security and accountability of managing petty cash, and it allows the large cash function to work optimally.

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  • 15. 

    Dokumen yang berfungsi sebagai perintah pengeluaran kas dari fungsi akuntansi kepadafungsi kas besar yang tercantum dalam dokumen tersebut disebut …

    • Check

    • Permintaan pengeluaran kas kecil

    • Kuitansi

    • Nota

    Correct Answer
    A. Permintaan pengeluaran kas kecil
    Explanation
    The correct answer is "Permintaan pengeluaran kas kecil". This is because the given document serves as a request for a small cash withdrawal from the accounting function to the large cash function. It is a formal document that authorizes the transfer of funds from one department to another within an organization.

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  • 16. 

    Pihak yang berwenang untuk mengotorisasi bukti kas keluar adalah …

    • Dewan direksi

    • Direktur utama

    • Manajer keuangan

    • Kepala bagian produksi

    Correct Answer
    A. Manajer keuangan
    Explanation
    The correct answer is "Manajer keuangan". The manager keuangan is responsible for authorizing the outgoing cash transactions and ensuring that they are properly recorded and accounted for. They have the knowledge and expertise in financial management to make informed decisions regarding the use of company funds. The other options, such as the dewan direksi, direktur utama, and kepala bagian produksi, may have their own areas of authority and responsibility within the organization, but they are not specifically tasked with authorizing cash disbursements.

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  • 17. 

    Bukti kas keluar kaitannya dengan kas kecil biasanya digunakan dalam transaksi …

    • Bukti kas keluar kaitannya dengan kas kecil biasanya digunakan dalam transaksi …

    • Pengembalian dana kas kecil karena terlalu besar

    • Pengisian kembali dana kas kecil

    • Penyesuaian akhir periode dana kas kecil

    Correct Answer
    A. Pengembalian dana kas kecil karena terlalu besar
    Explanation
    The correct answer is "Pengembalian dana kas kecil karena terlalu besar". This is because the phrase "kas kecil" refers to a small amount of cash that is kept on hand for day-to-day expenses. When the amount of cash in the petty cash fund exceeds the predetermined limit, it needs to be returned or reimbursed to maintain the proper amount of cash on hand. Therefore, the option "Pengembalian dana kas kecil karena terlalu besar" is the most appropriate explanation for the given question.

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  • 18. 
    Gambar tersebut menunjukan salah satu bukti transaksi yang disebut? - ProProfs

    Gambar tersebut menunjukan salah satu bukti transaksi yang disebut?

    • Faktur

    • Nota tunai

    • Nota kredit

    • Memo

    Correct Answer
    A. Nota tunai
    Explanation
    The given image shows a proof of transaction, which is commonly known as a "nota tunai" or cash receipt. This type of document is typically issued when a transaction is made using cash as the payment method. It serves as evidence of the transaction and includes details such as the date, amount, and description of the purchase.

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  • 19. 
    Gambar tersebut menunjukan kegiatan ekonomi berupa? - ProProfs

    Gambar tersebut menunjukan kegiatan ekonomi berupa?

    • Transaksi

    • Jual beli

    • Tawar menawar

    • Semua benar

    Correct Answer
    A. Semua benar
    Explanation
    The image depicts economic activities involving transactions, buying and selling, as well as bargaining. Therefore, all options are correct as they represent different aspects of economic activities.

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  • 20. 
    Gambar tersebut menunjukan salah satu kegiatan perusahaan dalam bidang.... - ProProfs

    Gambar tersebut menunjukan salah satu kegiatan perusahaan dalam bidang....

    • Perusahaan produksi

    • Perusahaan manufaktur

    • Perusahaan jasa

    • Perusahaan dagang

    Correct Answer
    A. Perusahaan produksi
    Explanation
    The given image shows a company engaged in the production of goods. This can be inferred from the presence of machinery, equipment, and workers involved in the manufacturing process. The image does not depict any specific service being provided or any trading activity, which rules out the options of a service company or a trading company. Therefore, the correct answer is "perusahaan produksi" (production company).

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  • 21. 

    Is [your statement here] true or false?

    • True

    • False

    Correct Answer
    A. True
    Explanation
    The given answer is true because it directly agrees with the statement mentioned in the question.

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  • Current Version
  • Mar 22, 2023
    Quiz Edited by
    ProProfs Editorial Team
  • Jan 08, 2017
    Quiz Created by
    Kusniatilina

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