Perusahaan Dagang
Questions and Answers
- 1.
Yang termasuk kategori perusahaan dagang adalah 1. Toko swalayan, 2. dealer kendaraan, 3. perusahaan expor-impor, toko sepatu dan pakaian, 4. kios voucher hand phone, 5. kios tato temporer, 6. perusahaan katering
- A.
1, 2, 4, 5
- B.
1, 2, 3, 4
- C.
2, 3, 5, 6
- D.
3, 4, 5, 6
- E.
1, 3, 5, 6
Correct Answer
B. 1, 2, 3, 4Explanation
The correct answer is 1, 2, 3, 4. This is because a trading company includes various types of businesses that involve buying and selling goods. A supermarket (toko swalayan), a vehicle dealer (dealer kendaraan), an import-export company (perusahaan expor-impor), and a shoe and clothing store (toko sepatu dan pakaian) all fall under the category of trading companies as they engage in the buying and selling of products.Rate this question:
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- 2.
Yang dimaksud dengan barang dagangan pada lingkup perusahaan dagang adalah
- A.
Barang yang dibeli untuk diolah kemudian dijual lagi
- B.
Barang yang dibeli untuk disimpan sebagai pajangan etalase
- C.
Barang yang dibeli untuk digunakan tetapi memungkinkan untuk dijual lagi
- D.
Barang yang dibeli dengan tujuan untuk dijual lagi
- E.
Barang yang dibeli karena pertimbangan harga yang murah
Correct Answer
D. Barang yang dibeli dengan tujuan untuk dijual lagiExplanation
The correct answer is "barang yang dibeli dengan tujuan untuk dijual lagi". This answer accurately describes the concept of merchandise in a trading company. It refers to goods that are purchased with the intention of selling them again for a profit. This distinguishes merchandise from items that are bought for display purposes or personal use. The key aspect of merchandise is its potential for resale.Rate this question:
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- 3.
Tujuan utama dari perusahaan dagang adalah
- A.
Menyediakan kebutuhan masyarakat dengan harga yang terjangkau
- B.
Menyediakan kebutuhan masyarakat sekitar supaya tidak terlalu jauh berbelanja
- C.
Memperoleh keuntungan dari selisih harga beli dengan harga jual
- D.
Menyediakan kebutuhan pokok bagi anggota / pelanggan
- E.
Menjualkan barang-barang hasil produksi masyarakat sekitar
Correct Answer
C. Memperoleh keuntungan dari selisih harga beli dengan harga jualExplanation
The main objective of a trading company is to make a profit by buying goods at a lower price and selling them at a higher price. This is achieved by taking advantage of the price difference between the purchase and sale prices.Rate this question:
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- 4.
Akun khusus yang hanya digunakan pada perusahaan dagang adalah
- A.
Perlengkapan
- B.
Pembelian
- C.
Pendapatan jasa
- D.
Beban gaji
- E.
Akumulasi penyusutan gedung
Correct Answer
B. PembelianExplanation
The correct answer is "pembelian". This is because a special account used in trading companies is specifically related to purchases made by the company. This account is used to record the expenses incurred by the company when purchasing goods or services for its business operations. It helps to keep track of the costs associated with acquiring inventory or other necessary items for the company's day-to-day operations.Rate this question:
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- 5.
Akun retur penjualan dan pengurangan harga adalah akun yang digunakan untuk mencatat transaksi
- A.
Perusahaan mengembalikan barang yang telah dibeli karena cacat
- B.
Perusahaan membeli barang dari pemasok tetap
- C.
Perusahaan membayar beban pengiriman barang yang dibeli
- D.
Perusahaan menerima pengembalian barang yang telah dijual kepada pelanggan
- E.
Perusahaan menjual barang kepada pelanggan
Correct Answer
D. Perusahaan menerima pengembalian barang yang telah dijual kepada pelangganExplanation
The correct answer is "perusahaan menerima pengembalian barang yang telah dijual kepada pelanggan" because the account of "akun retur penjualan dan pengurangan harga" is used to record transactions where the company receives returned goods from customers. This account is specifically used when the company needs to account for any returns or reductions in price for goods that have already been sold to customers.Rate this question:
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- 6.
2/10,n/30 adalah syarat pembayaran jika pelanggan membayar dalam jangka waktu kurang dari 10 hari akan mendapat potongan 2%
- A.
True
- B.
False
Correct Answer
A. TrueExplanation
The statement is true because it states that if a customer pays within 10 days, they will receive a 2% discount. This means that if the customer pays within the specified time frame, they will be eligible for the discount.Rate this question:
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- 7.
2/10,n/30 5/15, n/30 adalah syarat pembayaran jika pelanggan membayar dalam jangka waktu kurang dari 15 hari akan mendapat potongan 5%, batas akhir pembayaran adalah akhir bulan,
- A.
True
- B.
False
Correct Answer
B. FalseExplanation
The given statement is false. The terms "2/10, n/30" and "5/15, n/30" indicate the payment terms offered to customers. The first set of terms means that if the customer pays within 10 days, they can take a 2% discount, otherwise, the full payment is due within 30 days. The second set of terms means that if the customer pays within 15 days, they can take a 5% discount, otherwise, the full payment is due within 30 days. There is no mention of a specific deadline at the end of the month for payment.Rate this question:
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- 8.
Franco Gudang Pembeli adalah beban angkut barang yang dibeli dari gudang penjual sampai gudang pembeli adalah tanggungan penjual
- A.
True
- B.
False
Correct Answer
A. TrueExplanation
The statement is true because it states that Franco Gudang Pembeli is responsible for the transportation of goods purchased from the seller's warehouse to the buyer's warehouse. This means that the buyer bears the responsibility for the transportation costs and logistics involved in delivering the goods from the seller's warehouse to their own warehouse.Rate this question:
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- 9.
Franco Gudang Penjual adalah beban angkut barang yang dibeli dari gudang penjual sampai gudang pembeli adalah tanggungan pembeli
- A.
True
- B.
False
Correct Answer
A. TrueExplanation
The statement is true because it states that the transportation cost of goods purchased from the seller's warehouse to the buyer's warehouse is the responsibility of the buyer. This means that the buyer is responsible for arranging and paying for the transportation of the goods from the seller's warehouse to their own warehouse.Rate this question:
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- 10.
Retur pembelian dan pengurangan harga adalah pengembalian barang yang pernah dibeli dengan mendapat pengurangan utang atau pengembalian uang kas
- A.
True
- B.
False
Correct Answer
A. TrueExplanation
The statement is true because "retur pembelian dan pengurangan harga" refers to returning purchased goods and receiving a reduction in debt or cash refund. This process is commonly practiced in business transactions when there is a need to reverse a purchase due to various reasons such as damaged goods, incorrect quantity, or customer dissatisfaction.Rate this question:
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- 11.
Potongan harga yang diberikan kepada pembeli karena membeli barang dagang dalam jumlah yang banyak, potongan ini tidak dicatat dalam jurnal disebut...
Correct Answer
rabatExplanation
Rabat refers to the discount given to a buyer for purchasing goods in large quantities. This discount is not recorded in the journal, as it is a reduction in the selling price of the goods. Therefore, the correct answer is rabat.Rate this question:
- 12.
Potongan yang diberikan kepada pelanggan jika pelanggan membayar piutang dalam waktu yang relatif cepat (dalam masa potongan) disebut juga potongan
Correct Answer
penjualanExplanation
The given statement explains that the discount given to customers for paying their debts within a relatively short period of time is also known as a sales discount. This means that when customers make prompt payments, they are eligible for a discount on their purchases, encouraging them to pay quickly and improving cash flow for the seller. The term "penjualan" is the Indonesian word for "sales," which is the correct answer in this context.Rate this question:
- 13.
Jurnal ini hanya digunakan untuk mencatat semua transaksi yang ada hubungannya dengan aliran uang / kas yang diterima perusahaan, disebut sebagai
Correct Answer
Jurnal Penerimaan KasExplanation
The given explanation states that the journal mentioned in the passage is used to record all transactions related to the flow of money/cash received by the company, and it is called "Jurnal Penerimaan Kas".Rate this question:
- 14.
Jurnal khusus ini hanya digunakan untuk mencatat seluruh transaksi pembelian baik barang dagang maupun aktiva lain yang dilakukan secara kredit disebut
Correct Answer
Jurnal PembelianExplanation
This special journal is used to record all credit purchases of both merchandise and other assets. It is commonly known as the "Jurnal Pembelian" in Indonesian.Rate this question:
- 15.
Yang harus ada pada kolom kredit pada jurnal pembelian adalah akun....
Correct Answer
utang dagangExplanation
The correct answer is "utang dagang" because the credit column in the purchase journal is used to record the increase in accounts payable to suppliers or vendors for goods or services purchased on credit. This account represents the amount owed by the company to its creditors and is classified as a liability on the balance sheet. By recording the increase in utang dagang in the credit column, the company can accurately track its outstanding debts and manage its cash flow effectively.Rate this question:
- 16.
Yang harus ada di kolom kredit pada jurnal pengeluaran kas selain rekening kas adalah..
Correct Answer
potongan pembelianExplanation
The correct answer is "potongan pembelian." In a cash disbursement journal, the credit column represents the accounts that are being credited or decreased. Besides the cash account, which is the main account being credited in a cash disbursement, another account that should be included in the credit column is "potongan pembelian" or purchase discount. This account is used to record any discounts received from suppliers for early payment or other negotiated discounts on purchases.Rate this question:
- 17.
Kolom keterangan pada jurnal penjualan akan diisi dengan informasi tentang..
Correct Answer
nama pelangganExplanation
The column "keterangan" in the sales journal will be filled with information about the customer's name.Rate this question:
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Current Version
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Mar 22, 2023Quiz Edited by
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Jul 26, 2012Quiz Created by
Johntotok
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