Soal Akuntansi 1

An Akuntan Publik is an accountant who works independently and provides auditing services to both private companies and government entities. This answer accurately describes the role and responsibilities of an Akuntan Publik, making it the correct answer.

The correct answer is to close/zero out nominal accounts so that they can be used again to record subsequent transactions.

The correct answer is "Faktur". A faktur is a document that serves as proof of a transaction, specifically for sales made on credit. It includes details such as the buyer and seller information, the items sold, quantities, prices, and payment terms. Faktur is commonly used in business transactions to keep track of sales and payments made on credit.

The correct answer is "kenaikan suku bunga pinjaman di bank". This is because an increase in interest rates on a loan is not a business transaction but rather a change in the terms of the loan agreement. It does not involve the exchange of goods, services, or money between parties. The other options, such as payment of employee salaries, purchase of raw materials on credit, and cash sales of goods, all involve typical business transactions.

In large companies, a system called "Dana kas kecil" is often used to record small expenses. This system is specifically designed for tracking and managing small cash expenditures. It allows for easier monitoring and control of these expenses, ensuring that they are properly accounted for and recorded in the company's financial records. By using the "Dana kas kecil" system, companies can maintain accurate and organized records of their small cash transactions.

The correct answer is "metode yang menetapkan barang yang masuk pertama dianggap keluar pertama." This means that the FIFO (First-In, First-Out) method assumes that the goods that enter the inventory first are the ones that are sold first. In other words, the oldest inventory is assumed to be sold first before the newer inventory. This method is commonly used in inventory management to ensure that goods are sold in the order they were received, which can help prevent obsolescence and spoilage.

The correct answer is "Aktiva berwujud yang dimiliki oleh suatu perusahaan yang mempunyai masa manfaat lebih dari satu tahun." This means that fixed assets are tangible assets owned by a company that have a useful life of more than one year. Fixed assets include items such as buildings, vehicles, machinery, and equipment that are used in the production of goods or services and are not intended for immediate sale.

Selisih kas adalah perbedaan antara saldo kas menurut catatan perusahaan dengan perhitungan secara fisik. Ini berarti bahwa ada ketidaksesuaian antara jumlah uang yang seharusnya ada dalam kas perusahaan dengan jumlah uang yang sebenarnya ada dalam kas fisik. Penyebab selisih kas dapat beragam, termasuk kesalahan pencatatan, pencurian, atau ketidaktepatan dalam menghitung uang secara fisik.

The correct answer is "Mendebit akun beban gaji dan mengkredit akun utang gaji Rp18.000.000,00." This is because at the end of the accounting period, the company has incurred a salary expense but has not yet recorded or paid the salary to the employees. Therefore, the appropriate journal entry would be to debit the salary expense account (beban gaji) and credit the salary payable account (utang gaji) for the amount of Rp18,000,000. This recognizes the expense in the current period and creates a liability for the unpaid salary.

The correct answer is Peralatan bertambah Rp.350.000,00, Kas berkurang Rp.150.000,00 dan Utang bertambah Rp.200.000,00. This is because the equipment is purchased for Rp.350.000,00 and paid in cash for Rp.150.000,00, leaving a remaining balance to be paid later. Therefore, the equipment increases by Rp.350.000,00, the cash decreases by Rp.150.000,00, and the accounts payable increases by Rp.200.000,00 to reflect the remaining amount owed.

The correct answer is "Potongan 4% bila dibayar sebelum 15 hari". This means that there is a 4% discount if the payment is made before 15 days.

The correct answer is Equipment (D) Rp 50.000.000,00 dan Cash (K) Rp 50.000.000,00. This is because the transaction involves PT. ST 12 purchasing equipment for Rp 50.000.000,00 in cash. Therefore, the equipment account should be debited to record the increase in assets, and the cash account should be credited to record the decrease in cash.

Based on the given data, the initial debt balance is Rp 2,470,000. Then, there is a credit purchase of Rp 4,250,000 and a purchase return of Rp 450,000. To calculate the final debt balance, we need to subtract the purchase return from the credit purchase and add it to the initial debt balance. Therefore, the final debt balance is Rp 2,470,000 + (Rp 4,250,000 - Rp 450,000) = Rp 6,270,000.

The correct answer is "Beban listrik, pendapatan jasa service". This is because beban listrik refers to the expense incurred for electricity usage, while pendapatan jasa service refers to the revenue earned from providing services. Both of these accounts are part of the income statement or laba rugi, which records the revenues and expenses of a company.

In a physical system, the transaction of purchasing merchandise is recorded in the account of "pembelian" which translates to "purchase" in English. This account is used to track the expenses related to buying goods for resale. It helps in calculating the cost of goods sold and provides information about the inventory levels. Therefore, recording the transaction in the "pembelian" account is the appropriate choice in this scenario.

The correct answer is "Modal, perlengkapan". Modal and perlengkapan are both permanent accounts and do not require adjusting entries. Adjusting entries are necessary for temporary accounts such as biaya yang masih harus dibayar, pendapatan yang masih harus diterima, biaya yang dibayar dimuka, akm. penyusutan gedung, and hutang gaji.

The correct answer is Rp 2.500.000,- because the total amount of purchases made by Toko Moroseneng is Rp 5.000.000,-, and the total amount of payments made is Rp 2.000.000,-. Therefore, the remaining balance of the debt is Rp 3.000.000,-. Since there is a return purchase of Rp 500.000,-, the final balance of the debt is Rp 2.500.000,-.

The correct answer is "jumlah setoran modal pemilik setelah ditambah laba bersih yang diperoleh perusahaan". This is because ekuitas represents the total amount of funds contributed by the owners of the company, which includes the initial capital investment (setoran modal pemilik) and any profits or net income (laba bersih) earned by the company. Therefore, the correct answer is the total amount of owner's capital contributions plus the net income earned by the company.

The correct answer is "Harta, Utang, dan Ekuitas." In a balance sheet, or neraca informasi vang, the assets (harta), liabilities (utang), and equity (ekuitas) are presented. These three components are essential for understanding the financial position of a company. Assets represent what the company owns, liabilities represent what the company owes, and equity represents the owner's stake in the company. By including these three elements in the balance sheet, it provides a comprehensive view of the company's financial status.

The correct answer is "Faktur asli yang diterima dari pemasok." The explanation for this answer is that the original invoice received from the supplier serves as evidence of the transaction and should be recorded in the Purchase Journal. This original invoice contains important details such as the date, supplier's information, items purchased, quantities, and prices, which are necessary for accurate record-keeping and financial reporting.

The correct answer is "alat-alat tulis dan kantor, jurnal penyesuaian, neraca saldo dan neraca lajur". This answer includes all the necessary tools and equipment for preparing a trial balance, such as office stationery, adjusting journal, trial balance, and ledger. These items are essential for accurately recording and organizing financial transactions and balances.

The correct answer is "Neraca, Laporan Laba. Rugi, Laporan Ek.uitas, Arus Kas, Catatan-catatan pendukung". This is because according to the statement, the financial report that must be prepared by the company in accordance with the Financial Accounting Standards (PSAK) includes the balance sheet, income statement, statement of equity, cash flow statement, and supporting notes.

The cost of goods sold is calculated using the LIFO (Last In, First Out) method. According to the information given, the inventory on July 1st was 6500 kg at a cost of Rp 1,000 per kg. On July 10th, 8000 kg was purchased at a cost of Rp 1,100 per kg. On July 20th, 10,000 kg was sold. Therefore, the cost of goods sold would be 6500 kg at Rp 1,000 per kg and 3500 kg at Rp 1,100 per kg. This totals to Rp 4,500,000.00.

The correct answer is Rp 30.000.000,00. This can be calculated using the straight-line method of depreciation. The formula for straight-line depreciation is (Cost - Residual Value) / Useful Life. In this case, the cost of the car is Rp 175.000.000,00 and the residual value is Rp 25.000.000,00. The useful life is 5 years. Therefore, the depreciation expense per year would be (Rp 175.000.000,00 - Rp 25.000.000,00) / 5 = Rp 30.000.000,00.

The correct answer is PPN Keluaran. PPN Keluaran refers to value-added tax collected by the seller when selling taxable goods.

The correct answer is the last entry in the given journal. This entry shows that cash is debited with a value of R 882.00,00, indicating that cash is received from the customer. The entry also shows that the discount on sales is credited with a value of Rf 18.000,00, indicating that a discount is given to the customer. Finally, the accounts receivable is credited with a value of 900.000,00, indicating that the remaining amount is recorded as accounts receivable. This entry accurately reflects the payment received from the customer and the discount given.

The correct answer is the format of the 10-column ledger which includes columns for Kode Akun (Account Code), Nama Akun (Account Name), Neraca Saldo (Balance Sheet Balance - Debit/Credit), Penyesuaian (Adjustment - Debit/Credit), Neraca Saldo Disesuaikan (Adjusted Balance Sheet Balance - Debit/Credit), Laba Rugi (Profit/Loss - Debit/Credit), and Neraca (Balance Sheet - Debit/Credit). This format allows for the recording and calculation of various financial information such as balance sheet balances, adjustments, and profit/loss.

The given equation, Utang = Modal - Harta, does not represent the correct basic accounting equation. The correct equation is Harta = Utang + Modal, where assets (Harta) are equal to liabilities (Utang) plus owner's equity (Modal). The given equation has the owner's equity subtracted from the assets, which is incorrect.

The correct answer includes all the necessary tools and documents for managing fixed assets, such as office supplies, purchase invoices, receipts for fixed asset acquisitions, sales invoices for fixed assets, proof of fixed asset exchanges, evidence of fixed asset repairs, and memos for depreciation calculation and retirement of fixed assets.

The given answer is correct because it accurately reflects the journal entries for the income tax adjustment. The income tax payable is debited for the amount of Rp 66.504.736, representing the income tax expense. The prepaid tax is credited for Rp 38.000.000, which reduces the amount of income tax payable. The net amount of Rp 28.504.736 is then credited to the income tax payable account. This entry correctly records the income tax adjustment and reflects the correct balance in the income tax payable account.

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The correct order of steps for recording debt mutation data in a debt card is 1, 5, 3, 2, 4. First, we need to identify the supplier or vendor (step 1). Then, we calculate the debt mutation (step 3). After that, we book the debt mutation data (step 2). Next, we group the data by supplier or vendor (step 5). Finally, we complete the process by recording the debt mutation data (step 4).

The correct answer is the second option. This is because the question asks for the journal entry to record the transaction of disposing of the machine. The correct entry would include debiting the Accumulated Depreciation account for the amount of Rp 5.000.000,00 to remove the accumulated depreciation, debiting the Loss on Disposal of Machine account for the amount of Rp 1.200.000,00 to record the loss on disposal, crediting the Machine account for the original cost of Rp 6.000.000,00 to remove the machine from the books, and crediting the Cash account for the amount of Rp 200.000,00 received from the disposal.

The correct answer is Multiple step. The Multiple step format is commonly used in presenting the income statement or profit and loss statement. It separates the operating and non-operating activities and provides more detailed information about the company's revenues, expenses, and net income. This format allows for a clearer understanding of the company's financial performance and helps in making informed decisions.

The correct answer states that the calculation of petty cash is done by comparing the recorded balance of petty cash with the physical balance of petty cash. This means that the amount of cash recorded in the petty cash ledger should match the actual amount of cash in the petty cash box. This ensures that there are no discrepancies or errors in the petty cash transactions.

The correct answer is Beban sewa (D) dan persekot sewa (K) Rp400.000.00. This is because the company has already paid for the rent of the property for one year, which amounts to Rp2.400.000.00. However, since the company is preparing its financial statements at the end of the year, it needs to adjust the rent expense for the portion of the year that has already passed. Therefore, the adjustment entry should be for the remaining 2 months of the year, which is Rp400.000.00 (2/12 of Rp2.400.000.00). This amount should be debited to Beban sewa (rent expense) and credited to persekot sewa (rent payable).

The correct answer is "Arus kas keluar dari aktifitas investasi". This is because the purchase of fixed assets is considered an investment activity. When a company buys fixed assets, it is using cash to acquire long-term assets that are expected to generate future economic benefits. This cash outflow is classified as an investing activity in the statement of cash flows.

The correct answer is Piutang dagang (D) Rp. 3.000.000,- Kas (k) - Rp. 3.000.000,-. This journal entry is necessary after reconciliation to record the fact that the check received from the debtor in the amount of Rp. 3.000.000,- was deposited in the bank but was rejected by the bank due to insufficient funds. This entry reflects the decrease in accounts receivable (piutang dagang) and the decrease in cash (kas).

Accumulated depreciation refers to the total amount of depreciation expense that has been charged against an asset over its useful life. It represents the cumulative reduction in the value of the asset due to wear and tear, obsolescence, or other factors. This answer choice correctly states that accumulated depreciation is a collection of depreciation expenses incurred over the useful life of a fixed asset. It distinguishes accumulated depreciation from the other options, which do not accurately describe the concept.

Based on the given data, the balance after adjusting the sales account is Rp900,000. The cost of goods sold is Rp600,000, total expenses are Rp200,000, and the owner's withdrawal is Rp50,000. To record these transactions, the income summary account should be debited by Rp100,000 (Rp900,000 - Rp600,000 - Rp200,000), and the owner's capital account should be credited by Rp100,000. This entry will transfer the net income to the owner's capital account.