Soal Teori Kejuruan Akuntansi Smk 2012 A

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  • 1/40 Pertanyaan

    Rangakaian urutan  kerja yang ditempuh dalam melakukan suatu pekerjaan secara systemmatis sesuai dengan aturan yang ditetapkan oleh perusahaan guna melancarkan tujuan yang akan dicapai disebut 

    • Beban Kerja .
    • Standar kompetensi kerja
    • Keselamatan kerja
    • Prosedur kerja
    • Aturan kerja
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Soal Teori Kejuruan Akuntansi Smk 2012 A - Quiz

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  • 2. 

    Bent uk komunikasi yang menggunakan gerakan tubuh / bahasa isyarat sebagai alat untuk berkomunikasi dengan orang lain disebut komunikasi℘..

    • Non verbal

    • Verbal

    • Bahasa tubuh (body language)

    • Langsung

    • Tidak langsung

    Correct Answer
    A. Bahasa tubuh (body language)
    Explanation
    The correct answer is "Bahasa tubuh (body language)". Body language refers to the use of gestures, facial expressions, and other non-verbal cues to communicate with others. It is a form of communication that relies on physical movements and expressions rather than spoken or written words. Body language can convey emotions, attitudes, and intentions, and is an important aspect of interpersonal communication.

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  • 3. 

    Salah satu prinsip etika lingkungan yaitu: ‰manusia adalah bagian dari lingkungan yang  tidak terpisahkan dan bukan penguasa lingkungan‹ . Contoh: penerapan prinsip tersebut dalam kehidupan sehari-hari adalah...

    • Mengeksploitasi SDA semaksimal mungkin

    • Bertani secara menetap

    • Mengubah hutan untuk pemukiman

    • Bertani secara berpinda-pindah

    • Memberantas hama dengan pestisidaC. 3-4-6

    Correct Answer
    A. Bertani secara menetap
    Explanation
    The correct answer is "Bertani secara menetap" because it aligns with the principle of environmental ethics mentioned in the question, which states that humans are a part of the environment and should not dominate it. By practicing settled farming, individuals can establish a sustainable and harmonious relationship with the environment, rather than exploiting it or causing unnecessary harm by changing forests into settlements or using pesticides to eradicate pests.

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  • 4. 

    4. Transaksi penggunaan harta perusahaan untuk pembayaran deviden  akan mempengaruhi 

    • Modal berkurang dan harta berkurang

    • Modal bertambah dan harta berkurang

    • Harta bertambah dan modal bertambah

    • Hutang berkurang dan modal berkurang

    • Modal berkurang dan harta bertambah

    Correct Answer
    A. Modal berkurang dan harta berkurang
    Explanation
    When a company uses its assets to pay dividends, it reduces its capital and decreases its assets. This is because dividends are a distribution of profits to shareholders, which reduces the company's retained earnings (part of capital) and its assets. Therefore, the correct answer is "Modal berkurang dan harta berkurang" which translates to "Capital decreases and assets decrease".

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  • 5. 

    5. Bukti transaksi atas pengembalian pembelian barang dagang adalah ....

    • Faktur

    • Memorial

    • Nota kontan

    • Nota kredit

    • Nota debit

    Correct Answer
    A. Nota debit
    Explanation
    The correct answer is "nota debit". This is because a "nota debit" is a document that records the return of purchased goods. It is used to adjust the accounts payable and reduce the amount owed to the supplier. This document serves as proof of the transaction and helps in maintaining accurate financial records.

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  • 6. 

    6. Mengapa transaksi-transaksi harus dicatat di dalam jurnal ?

    • Untuk memastikan bahwa seluruh transaksi telah dipindahkan ke dalam Buku Besar

    • Untuk memastikan bahwa jumlah debit total sama dengan jumlah kredit total

    • Untuk mendapatkan suatu catatan kronologis dari seluruh transaksi

    • Untuk membantu penyiapan Laporan Keuangan

    • Untuk memberikan laporan kepada pemilik perusahaan

    Correct Answer
    A. Untuk mendapatkan suatu catatan kronologis dari seluruh transaksi
    Explanation
    Transaksi-transaksi harus dicatat di dalam jurnal untuk mendapatkan suatu catatan kronologis dari seluruh transaksi. Dengan mencatat setiap transaksi secara kronologis, perusahaan dapat melacak dan memahami riwayat keuangan mereka. Hal ini memungkinkan perusahaan untuk memeriksa dan memverifikasi setiap transaksi yang terjadi, serta memberikan dasar yang kuat untuk penyusunan laporan keuangan. Dengan memiliki catatan yang akurat dan lengkap, perusahaan dapat menghindari kesalahan dan memastikan bahwa seluruh transaksi telah dipindahkan ke dalam Buku Besar.

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  • 7. 

    7. Dibeli  kertas hvs dan kantong plastik dari PT AYA tunai senilai Rp 1.660.000,-Jurnal atas transaksi tersebut  ℘.

    • Store supplies Rp 1.660.000,00 - Cash in Bank Rp 1.660.000,00

    • Equipment Rp 1.660.000,00 - Cash in Bank Rp 1.660.000,00

    • Store supplies Rp 1.660.000,00 - Account Payable - Rp. 1.660.000,00

    • Equipment Rp 1.660.000,00 - Account Payable - Rp. 1.660.000,00

    • Account Payable Rp1.660.000,00 - Cash in Bank Rp 1.660.000,00

    Correct Answer
    A. Store supplies Rp 1.660.000,00 - Cash in Bank Rp 1.660.000,00
    Explanation
    The correct answer is "Store supplies Rp 1.660.000,00 - Cash in Bank Rp 1.660.000,00." This is the correct journal entry for the transaction of purchasing paper and plastic bags from PT AYA. It shows that the store supplies account is debited with the amount of Rp 1.660.000,00, indicating an increase in assets, and the cash in bank account is credited with the same amount, indicating a decrease in assets. This entry correctly records the transaction and maintains the accounting equation.

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  • 8. 

    8. Kolom Ref dalam format buku besar digunakan untuk mencatat 

    • . keterangan singkat

    • Nomor halaman jurnal

    • Tanggal transaksi

    • Nama debitur/kreditur

    • Nomor buku besar

    Correct Answer
    A. Nomor halaman jurnal
    Explanation
    The correct answer is "nomor halaman jurnal". In a general ledger format, the Ref column is used to record the page number of the journal where the transaction is originally recorded. This helps in easily locating the detailed information about the transaction in the journal.

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  • 9. 

    9. Pada tanggal 1 Oktober 2011 dibayar sewa untuk ruangan toko sebesar Rp.18.000.000,00 untuk jangka waktu 1 tahun, Jurnal penyesuaian per 31 Desember 2011 bila pencatatan menggunakan pendekatan laba/rugi ........

    • Prepaid rent Rp 13.500.000, - Rent Expense Rp 13.500.000

    • Prepaid Insurance Rp 13.500.000, - Cash in Bank Rp 13.500.000,-

    • Rent Expense Rp 13.50o.000, - Prepaid rent Rp 13.5o0.000

    • Rent Expense Rp 4500.000, - Prepaid rent Rp 4500.000,-

    • Prepaid rent Rp 4500.000, - Rent Expense Rp 4500.000,-

    Correct Answer
    A. Prepaid rent Rp 13.500.000, - Rent Expense Rp 13.500.000
    Explanation
    The correct answer is "Prepaid rent Rp 13.500.000, - Rent Expense Rp 13.500.000". This is because prepaid rent is an asset account that represents the amount of rent paid in advance. As the rent is for a period of 1 year, only a portion of it should be recognized as an expense in the current accounting period. Therefore, the prepaid rent account should be reduced by the amount that has been used up (in this case, Rp 13.500.000) and the same amount should be recognized as rent expense. This adjustment ensures that the financial statements accurately reflect the expenses incurred during the period.

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  • 10. 

    Sebagian data keuangan Salon AYU per 31 Desember 2011 adalah sebagai berikut : No Perkiraan Saldo 311 Modal Ny. Ayu ting-ting Rp15.000.000,00 312 Prive Ny. Ayu ting-ting Rp 750.000,00 411 Pendapatan salon Rp 7.000.000,00 511 Beban gaji Rp 1.200.000,00 512 Beban Iklan Rp 800.000,00 513 Beban perlengkapan Rp 300.000,00 211 Gaji terutang Rp 300.000,00      Berdasarkan data di atas jurnal penutup yang benar adalah ....  

    • Ikhtisar laba/rugi Rp 7.000.000,00 Pendapatan salon Rp 7.000.000,00

    • Ikhtisar laba/rugi Rp 2.300.000,00 Beban serba-serbi Rp 2.300.000,00

    • Modal Ny. Ayu Rp 4.700.000,00 Ikhtisarlaba/rugi Rp 4.700.000,00

    • Ikhtisar laba/rugi Rp 4.300.000,00 Modal Ny. Ayu Rp 4.300.000,00

    • Ikhtisar laba/rugi Rp 4.700.000,00 Modal Ny. Ayu Rp 4.700.000,00

    Correct Answer
    A. Ikhtisar laba/rugi Rp 4.700.000,00 Modal Ny. Ayu Rp 4.700.000,00
    Explanation
    The correct answer is "Ikhtisar laba/rugi Rp 4.700.000,00" and "Modal Ny. Ayu Rp 4.700.000,00" because the closing entries are used to transfer the balances of temporary accounts (such as revenue and expense accounts) to the retained earnings account. In this case, the revenue account "Pendapatan salon" has a balance of Rp 7.000.000,00 and the expense accounts "Beban gaji", "Beban Iklan", and "Beban perlengkapan" have a total balance of Rp 2.300.000,00. By subtracting the total expenses from the total revenue, we get a net income of Rp 4.700.000,00, which is then transferred to the retained earnings account. The balance of the owner's equity account "Modal Ny. Ayu ting-ting" is also adjusted to reflect the net income.

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  • 11. 

    Didalam laporan keuangan, akun beban penyusutan dan akumulasi penyusutan dicatat kedalam laporan ℘. dan ℘.. sesuai dengan PSAK.  

    • Laporan laba rugi dan neraca

    • Laporan arus kas dan neraca

    • Laporan perubahan equitas dan arus kas

    • Neraca dan laporan laba rugi

    • Neraca dan laporan perubahan equitas

    Correct Answer
    A. Laporan laba rugi dan neraca
    Explanation
    The correct answer is "Laporan laba rugi dan neraca". In a financial statement, the account for depreciation expense and accumulated depreciation is recorded in the income statement and balance sheet. The income statement (also known as the profit and loss statement or statement of comprehensive income) shows the company's revenues and expenses, including the depreciation expense. The balance sheet shows the company's assets, liabilities, and equity, including the accumulated depreciation as a contra-asset account. Therefore, the correct answer is "Laporan laba rugi dan neraca" which refers to the income statement and balance sheet.

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  • 12. 

    Jika Pengisian kembali kas kecil sama besar dengan jumlah dana kas kecil yang telah dikeluarkan sistem dana kas kecil yang digunakan adalah℘.                 

    • Dana tetap

    • Dana berubah

    • Fluctuation method

    • Sistem fisik

    • Sitem pepetual

    Correct Answer
    A. Dana tetap
    Explanation
    The correct answer is "Dana tetap" because it refers to a fixed fund or a fixed amount of money that is set aside for small expenses or petty cash. In this case, if the replenishment of the petty cash is equal to the amount of cash that has been disbursed, it indicates that the fund remains constant or fixed.

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  • 13. 

    13. Pada tanggal 31 Desember 2007, dalam kas kecil terdapat : Uang tunai ........... Rp.292.000,00 Kwitansi untuk pengeluaran rekening listrik/ telpon/ air ....... Rp.708.000,00 Jika menggunkan metode imprest, maka jurnal penyesuaian yang harus di buat adalah ...  

    • Kas Rp.708.000,00 Kas kecil (K) Rp. 708.000,00

    • Beban listrik/air/telp. Rp.708.000,00 Kas (K) Rp.708.000,00

    • Kas Rp. 708.000,00 Beban listrik/air/telp (K) Rp.708.000,00 Kas kecil (K) Rp.1.000.000,00

    • Beban listrik/air/telp Rp.708.000,00 Kas kecil (K) Rp. 708.000,00

    • Kas kecil Rp.708.000,00 Kas (K) Rp.708.000,0013

    Correct Answer
    A. Beban listrik/air/telp Rp.708.000,00 Kas kecil (K) Rp. 708.000,00
    Explanation
    The correct answer is Beban listrik/air/telp Rp.708.000,00 and Kas kecil (K) Rp. 708.000,00. This is because in the given information, there is a receipt for the payment of electricity/telephone/water bills. According to the imprest method, this expense needs to be adjusted in the accounting records by debiting the Beban listrik/air/telp (expense) account and crediting the Kas kecil (petty cash) account for the same amount. This ensures that the expenses are properly recorded and the petty cash balance is reduced accordingly.

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  • 14. 

    Dalam voucher kas kecil tanggal 21 Juni 2010, Dibeli alat tulis kantor sebesar Rp.  500.000. Jika menggunakan Fluctuatife Fund System, maka jurnalnya adalah…….

    • Perlengkapan kantor Rp. 500.000 Kas kecil Rp. 500.000

    • Perlengkapan kantor Rp. 500.000 Kas Rp. 500.000

    • Kas kecil Rp. 500.000 Perlengkapan kantor Rp. 500.000

    • Peralatan kantor Rp. 500.000 Kas kecil Rp. 500.000

    • Kas kecil Rp. 500.000 Kas (K) Rp. 500.000

    Correct Answer
    A. Perlengkapan kantor Rp. 500.000 Kas kecil Rp. 500.000
    Explanation
    The correct answer is the first option: Perlengkapan kantor Rp. 500.000, Kas kecil Rp. 500.000. This is because the voucher states that office supplies were purchased for Rp. 500.000 using the petty cash fund. In the fluctuating fund system, the journal entry would be to debit the office supplies account and credit the petty cash account for the same amount.

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  • 15. 

    Saldo kas perusahaan per 31 Maret 2010 adalah Rp 45.000.000,00.  Saldo bank pada tanggal yang sama Rp 60.000.000,00.  Setelah diteliti ternyata cek yang masih beredar Rp5.000.000,00 dan setoran lanagganan langsung ke bank belum dicatat perusahaan Rp 10.000.000,00. Maka saldo bank yang sebenarnya adalah ….

    • Rp 15.000.000,00

    • Rp 45.000.000,00

    • Rp 55.000.000,00

    • Rp 65.000.000,00

    • Rp 105.000.000,00

    Correct Answer
    A. Rp 55.000.000,00
    Explanation
    The correct answer is Rp 55.000.000,00 because the given information states that the cash balance in the company's account on March 31, 2010, is Rp 45.000.000,00, and the bank balance on the same date is Rp 60.000.000,00. However, after further examination, it is discovered that there is an outstanding check of Rp 5.000.000,00 and a direct deposit to the bank that has not been recorded by the company of Rp 10.000.000,00. Therefore, the actual bank balance should be the sum of the cash balance and the unrecorded deposit, which is Rp 45.000.000,00 + Rp 10.000.000,00 = Rp 55.000.000,00.

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  • 16. 

    Saldo kas UD. UTAMA mengalami perbedaan dengan saldo rekening koran pada Bank Mandiri, setelah dilakukan rekonsiliasi bank penyebabnya antara lain; - Outstanding cek sebesar   Rp.  15.000.000. - Bank telah mengkredit untuk jasa giro Rp. 415.000 dan mendebet untuk administrasi bank Rp. 200.000. Berdasarkan data diatas, jurnal penyesuaiannya adalah……..  

    • A. Pendapatan bunga Rp. 415.000 Beban administrasi bank Rp. 200.000 Kas Rp. 215.000

    • Kas Rp. 415.000 Beban administrasi bankRp. 200.000 Pendapatan bunga Rp. 615.000

    • Kas Rp. 215.000 Beban administrasi bank Rp. 200.000 Pendapatan bunga Rp. 415.000

    • Kas Rp. 415.000 Pendapatan bunga Rp. 415.000

    • Beban administrasi bank Rp. 200.000 Kas Rp. 200.000

    Correct Answer
    A. Kas Rp. 215.000 Beban administrasi bank Rp. 200.000 Pendapatan bunga Rp. 415.000
    Explanation
    The correct answer is kas Rp. 215.000, Beban administrasi bank Rp. 200.000, Pendapatan bunga Rp. 415.000. This is because the bank has credited for giro fees and debited for bank administration fees. Therefore, the adjustment entry should include a debit to Beban administrasi bank and a credit to Pendapatan bunga. Additionally, there is no mention of any adjustment related to outstanding checks, so it is not included in the adjustment entry. The adjustment entry also includes a debit to kas to account for the difference between the cash balance in the books and the bank statement.

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  • 17. 

    .  Pada tanggal 14 Januari 2010, Toko ABC menjual barang dagang secara kredit sebesar Rp. 6.000.000, dengan syarat 2/10, n/30 dan pada tanggal 23 Januari 2010 diterima pembayaran dari pelanggan.   Jurnal atas transaksi tersebut adalah…….

    • Kas Rp. 5.880.000 Potongan penjualan Rp. 120.000 Piutang dagang Rp. 6.000.000

    • Piutang dagang Rp. 5.880.000 Potongan penjualan Rp. 120.000 Kas Rp. 6.000.000

    • Kas Rp 6.000.000 Piutang dagang Rp. 6.000.000

    • Piutang dagang Rp. 5.880.000 Kas Rp. 5.880.00

    • Penjualan Rp. 5.880.000 Potongan penjualan Rp. 120.000 Piutang dagang Rp. 6.000.000

    Correct Answer
    A. Kas Rp. 5.880.000 Potongan penjualan Rp. 120.000 Piutang dagang Rp. 6.000.000
    Explanation
    The correct answer is Kas Rp. 5.880.000 Potongan penjualan Rp. 120.000 Piutang dagang Rp. 6.000.000. This is because the transaction involves a sale on credit with a discount term of 2/10, n/30. The customer made the payment on January 23, 2010, which is within the discount period. Therefore, the company received a payment of Rp. 5.880.000 (Rp. 6.000.000 - Rp. 120.000) in cash, recorded as a decrease in the accounts receivable (piutang dagang) and a decrease in the discount on sales (potongan penjualan).

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  • 18. 

    18. Dalam buku besar PT. Cemerlang tangal 31 Desember 2011 terdapat akun sebagai berikut : • piutang dagang Rp.146.500.000,00 • cadangan kerugian piutang Rp.600.000,00(K) • Piutang yang tidak dapat di tagih di taksir 4 % dari saldo piutang  Berdasarkan data tersebut diatas, hitunglah beban penghapusan piutang untuk tahun 2011 ?   ăÇ 

    • Rp.4.916.000,00

    • Rp.5.516.000,00

    • Rp.6.460.000,00

    • Rp.5.860.000,00

    • Rp.5.260.000,00

    Correct Answer
    A. Rp.5.260.000,00
    Explanation
    Based on the given information, the accounts receivable is Rp.146,500,000. The provision for bad debt is Rp.600,000. The uncollectible accounts are estimated to be 4% of the accounts receivable balance. Therefore, the estimated uncollectible accounts for the year 2011 is Rp.5,860,000 (4% of Rp.146,500,000). The provision for bad debt is used to write off the uncollectible accounts, so the expense for writing off the accounts receivable for the year 2011 is Rp.5,260,000 (Rp.5,860,000 - Rp.600,000). Therefore, the correct answer is Rp.5,260,000.

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  • 19. 

    MMutasi kartu piutang yang benar adalah

    • Penjualan secara kredit masuk mutasi Kredit

    • Penghapusan piutang masuk mutasi debet

    • Pelunasan piutang dagang masuk mutasi kredit

    • Retur Penjualan masuk mutasi debet

    • Saldo piutang dagang normal sebelah kredit

    Correct Answer
    A. Pelunasan piutang dagang masuk mutasi kredit
    Explanation
    The correct answer is "Pelunasan piutang dagang masuk mutasi kredit." This is because when a debt from a customer is paid off, it is considered as a credit transaction. Therefore, the entry for the payment of accounts receivable will be recorded as a credit in the accounting records.

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  • 20. 

    .Suatu perusahaan dagang melakukan pembelian barang dagangan secara kredit. Jurnal yang di buat menggunaan metode perpetual ......

    • Inventory Rp.xxxxx Account Payable (K) Rp. Xxxx

    • Purchases Rp. Xxxx Account Payable (K) Rp.xxxx

    • Inventory Rp.xxxx Cost of Goods Sold (K) Rp.xxxx

    • Purchases Rp.xxxx Cost of goods sold Rp. Xxxx Account Payable (K) Rp.xxxx Inventory (K) Rp.xxxx

    • Sales Rp.xxxx Cost of goods sold Rpxxxx Account Receivable (K) Rp.xxxx Inventory (K) Rp.xxxx

    Correct Answer
    A. Inventory Rp.xxxxx Account Payable (K) Rp. Xxxx
    Explanation
    The correct answer is Inventory Rp.xxxxx Account Payable (K) Rp. Xxxx. This journal entry is made when a company purchases inventory on credit. The inventory account is debited to increase the value of inventory, while the accounts payable account is credited to record the liability owed to the supplier. This entry reflects the increase in inventory and the corresponding increase in the company's accounts payable.

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  • 21. 

    21. Berikut ini data persediaan tahun 2011 Unit Unit Cost Inventory 10.000 Rp.1.000,00 Purchases  I 20.000 Rp.1.100,00 Purchases II 5.000 Rp.1.200,00  If 15.000 units are on hand at December 31, the cost of ending inventory under  LIFO is ....  

    • Rp. 15.000.000,00

    • Rp. 17.000.000,00

    • Rp. 15.500.000,00

    • Rp. 16.000.000,00

    • Rp. 18.000.000,00

    Correct Answer
    A. Rp. 15.500.000,00
    Explanation
    Based on the given data, the LIFO (Last In, First Out) method assumes that the most recent purchases are the first ones to be sold. Therefore, the cost of ending inventory under LIFO can be calculated by multiplying the remaining units (15,000) by the cost of the most recent purchase (Rp. 1,200.00).

    15,000 units x Rp. 1,200.00 = Rp. 18,000,000.00

    However, since the question asks for the cost of ending inventory, we need to subtract the cost of the most recent purchase (5,000 units x Rp. 1,200.00) from the total.

    Rp. 18,000,000.00 - (5,000 units x Rp. 1,200.00) = Rp. 15,500,000.00

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  • 22. 

    22. Dalam keadaan inflasi, metode penilaian persediaan yang akan menghasilkan laba kotor lebih rendah 

    • LIFO

    • FIFO

    • Rata-rata tertimbang

    • Perpetual

    • Rata-rata bergerak

    Correct Answer
    A. LIFO
    Explanation
    LIFO (Last In, First Out) is a method of inventory valuation where the most recently acquired or produced items are assumed to be sold first. In times of inflation, the cost of acquiring or producing goods tends to increase over time. By using LIFO, the cost of goods sold is based on the most recent, higher-priced inventory, resulting in a lower gross profit. This is because the older, lower-priced inventory remains on the balance sheet, leading to a lower valuation of inventory and higher cost of goods sold. Therefore, LIFO is the method that will result in a lower gross profit in times of inflation.

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  • 23. 

    Pada tanggal 6 Juli 2011, PT Jaya memiliki kendaraan seharga Rp 180.000.000 Umur ekonominya diperkirakan 20 tahun dengan nilai sisa Rp 20.000.000.Bila kendaraan disusutkan dengan garis lurus,Penyusutan tªhun 2011......

    • Rp 4.000.000

    • Rp 8.000.000

    • Rp 10.000.000

    • Rp 12.000.000

    • Rp 14.000.000

    Correct Answer
    A. Rp 4.000.000
    Explanation
    The correct answer is Rp 4.000.000. This is because the straight-line depreciation method is used to calculate the depreciation expense. The formula for straight-line depreciation is (Cost - Residual Value) / Useful Life. In this case, the cost of the vehicle is Rp 180.000.000, the residual value is Rp 20.000.000, and the useful life is 20 years. Plugging these values into the formula, we get (180.000.000 - 20.000.000) / 20 = 8.000.000. Therefore, the annual depreciation expense for the year 2011 would be Rp 8.000.000.

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  • 24. 

    . Aktiva tetap (fixed Asset) adalah .....

    • Aktiva berwujud yang dimiliki oleh suartu perusahaan yang mempunyai masa manfaat kurang dari satu tahun

    • Aktiva berwujud yang dimiliki oleh suatu perusahaan yang mempunyaai masa manfaat lebih dari satu tahun

    • Seluruh aktiva yang dimiliki oleh suatu perusahaan

    • Seluruh aktiva yang diperoleh dari pihak kreditur

    • Seluruh aktiva baik yang berwujud maupun tidak berwujud yang mempunyai masa maanfaat tidak terbatas

    Correct Answer
    A. Aktiva berwujud yang dimiliki oleh suatu perusahaan yang mempunyaai masa manfaat lebih dari satu tahun
    Explanation
    The correct answer states that fixed assets are tangible assets owned by a company with a useful life of more than one year. This means that fixed assets are physical assets such as buildings, machinery, and equipment that are expected to be used by the company for a long period of time to generate income. This distinguishes fixed assets from current assets, which are expected to be converted into cash within a year.

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  • 25. 

    Bangunan disusutkan secara garis lurus selama 15 tahun.Setiap tahunnya disusutkan sebesar Rp 15.000.000,Jurnal yang diperlukan untuk mencatat Penyusutan tiap tahunnya adalah......

    • Beban Penyusutan Rp 1.000.000 Kas Rp 1.000.000

    • Beban penyusutan Rp 1.000.000 Bangunan Rp 1.000.000

    • Beban Penyusutan Rp 1.000.000 Akumulasi Penyusutan Rp 1.000.000

    • Akumulasi penyusutan Rp 1.000.000 Beban Penyusutan Rp 1.000.000

    • Beban Penyusutan Rp 15.000.000 Akumulasi penyusutan Rp 15.000.000

    Correct Answer
    A. Beban Penyusutan Rp 1.000.000 Akumulasi Penyusutan Rp 1.000.000
    Explanation
    The correct answer is Beban Penyusutan Rp 1.000.000 and Akumulasi Penyusutan Rp 1.000.000. This is because the journal entry for depreciation includes debiting the Beban Penyusutan (Depreciation Expense) account to record the expense and crediting the Akumulasi Penyusutan (Accumulated Depreciation) account to record the accumulated depreciation. In this case, the depreciation expense is Rp 1.000.000, which is the amount being depreciated each year, and the accumulated depreciation is also Rp 1.000.000, which represents the total depreciation over the years.

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  • 26. 

    26. Pengertian utang adalah ....

    • Kewajiban perusahaan untuk membayar berupa uang kepada pihak lain pada tanggal jatuh tempo

    • Kewajiban perusahaan untuk membayar kepada leveransir berupa uang pada tanggal jatuh tempo

    • Kewajiban perusahaan untuk membayar pada pihak yang meminjamkan uang pada perusahaan

    • Kewajiban perusahaan untuk membayar pada tanggal jatuh tempo berupa uang atau barang

    • Kewajiban perusahaan untuk membayar pada pemerintah berupa uang atau barang

    Correct Answer
    A. Kewajiban perusahaan untuk membayar pada tanggal jatuh tempo berupa uang atau barang
    Explanation
    The correct answer explains that the definition of utang (debt) is the obligation of a company to pay on the due date in the form of money or goods. This means that when a company borrows money or goods from another party, they have a responsibility to repay it at a specific time. The answer accurately describes the nature of debt and the conditions under which it must be repaid.

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  • 27. 

    27. Mutasi kartu utang adalah……..

    • A. Riwayat pembayaran costumer dapat dilihat

    • B. Sebagai referensi untuk pemberian utang

    • C. Perubahan dari setiap pembayaran transaksi utang

    • D. Mempermudah penghapusan piutang

    • E. Sebagai dasar mengajukan penghapusan piutang

    Correct Answer
    A. C. Perubahan dari setiap pembayaran transaksi utang
    Explanation
    The correct answer is C. Perubahan dari setiap pembayaran transaksi utang. This answer suggests that mutasi kartu utang refers to the changes that occur with every payment made for a debt transaction. It implies that mutasi kartu utang is a record or documentation of the updates or modifications that happen when a debt is paid off or settled. It helps to keep track of the progress and status of the debt.

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  • 28. 

    28. Daftar yang mengikhtisarkan saldo utang yang di ambil dari akun buku besar pembantu adalah ...

    • A. Account Payable

    • B. Account Receivable

    • C. Schedule of Account /Payable

    • D. Schedule of Account Receivable

    • E. Subsidiary Ledger

    Correct Answer
    A. C. Schedule of Account /Payable
    Explanation
    The correct answer is c. Schedule of Account/Payable. A schedule of accounts payable is a summary of the outstanding debts owed by a company to its suppliers or creditors. It is derived from the subsidiary ledger or accounts payable ledger, which contains detailed information about each individual payable account. The schedule provides a concise overview of the total amount owed and is often used for reconciliation and financial reporting purposes.

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  • 29. 

    29. Biaya bahan penolong, upah tak langsung dan semua biaya produksi, yang tidak dapat dibebankan kepada suatu unit pekerjaan/ hasil produksi tertentu disebut..

    • A. Biaya bahan baku

    • B. Biaya primer

    • C. Biaya konversi

    • D. Biaya overhead Pabrik

    • E. Biaya langsung

    Correct Answer
    A. D. Biaya overhead Pabrik
    Explanation
    Biaya overhead pabrik refers to the indirect costs incurred in the production process that cannot be directly attributed to a specific job or product. These costs include expenses such as utilities, rent, and maintenance. They are necessary for the overall operation of the factory but cannot be directly allocated to a specific unit of production.

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  • 30. 

    31. Data produksi yang terjadi di PT Sejahtera pada bulan JUli 2011 sebagai berikut : - Persediaan bahan baku  Rp. 10.000.000 - Persediaan BDP Rp. 15.000.000 - Biaya angkut Rp   2.000.000 - Pembelian Bahan Baku Rp 50.000.000 - Retur pembelian Rp 4.000.000 - Upah langsung Rp34.000.000 - Upah tak langsung Rp 26.000.000 - Biaya asuransi pabrik Rp 2.000.000 - Sediaan B Baku Akhir Rp12.000.000 - Sediaan B D P Akhir Rp 15.000.000 Berdasarkan data diatas besar harga pokok produksi  

    • A. 90.000.000

    • B. 94.000.000

    • C. 97.000.000

    • D. 104.000.000

    • E. 108.000.000

    Correct Answer
    A. E. 108.000.000
    Explanation
    The cost of production can be calculated by adding the cost of raw materials used, direct labor costs, indirect labor costs, transportation costs, and factory insurance costs. From the given data, the cost of raw materials used is the sum of the purchase of raw materials and the return of purchases, which is 50,000,000 + 4,000,000 = 54,000,000. The total direct labor cost is 34,000,000, and the total indirect labor cost is 26,000,000. The transportation cost is 2,000,000, and the factory insurance cost is 2,000,000. Therefore, the total cost of production is 54,000,000 + 34,000,000 + 26,000,000 + 2,000,000 + 2,000,000 = 108,000,000.

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  • 31. 

    30. Sebuah perusahaan manufaktur membebankan biaya produksi atas dasar tarif BOP dibebankan pada suatu produk atas dasar jam kerja mesin, Jam kerja mesin yang dianggarkan pada kapasitas normal selama 15.000 jam Taksiran Bop sebesar Rp 7.500.000,-. Jam kerja mesin yang sesungguhnya dapat dicapai 12.000. Berdasarkan diatas tariff BOP adalah sebesar

    • A. Rp 300

    • B. Rp 450,-

    • C. Rp 500,-

    • D. Rp.1.000,-

    • E. Rp 1.500,-

    Correct Answer
    A. C. Rp 500,-
    Explanation
    Based on the given information, the company charges the production cost based on the BOP rate per machine hour. The estimated BOP rate is Rp 7,500,000 for 15,000 machine hours. Therefore, the BOP rate per machine hour is Rp 500 (7,500,000 / 15,000 = 500).

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  • 32. 

    32. Pajak pertambahan nilai yang dipungut oleh pihak penjual  pada saat melakukan penjualan barang kena pajak disebut....

    • A. PPN Keluaran

    • B. PPn BM

    • C. Utang PPN

    • D. PPN Masukan

    • E. Pajak Penghasilan

    Correct Answer
    A. A. PPN Keluaran
    Explanation
    The correct answer is a. PPN Keluaran. PPN Keluaran refers to the value-added tax collected by the seller at the time of selling taxable goods. This tax is then remitted to the government.

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  • 33. 

    33. Mengoperasikan paket program pengolah angka/ spreadsheet dengan membuka system program operasi

    • A. Microsoft Office Word

    • B. Microsoft Office Excel

    • C. Microsoft Office Power Point

    • D. Microsoft Office Publish

    • E. Microsoft Office Acces

    Correct Answer
    A. B. Microsoft Office Excel
    Explanation
    The correct answer is Microsoft Office Excel because it is a package program for spreadsheet processing. It allows users to create, edit, and analyze data in a tabular format. Microsoft Office Word is a word processing program, Microsoft Office Power Point is a presentation program, Microsoft Office Publish is not a valid program, and Microsoft Office Access is a database management program.

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  • 34. 

    34. Membuat Link Pajak yang dimaksudkan dalam kasus ini adalah VAT In (PPN Masukan) dan VAT Out (PPN Keluaran dengan cara (menggunakan aplikasi myob accounting)

    • A. Command Centre – List – Tax Codes

    • B. Command Centre klik Inventory – item List

    • C. Command Centre – Set up- Esay Setup Assistant – Sales

    • D. Setup –Easy Setup Assistant – Account

    • E. Setup – Linked Account – Accounts & Banking Accounts

    Correct Answer
    A. A. Command Centre – List – Tax Codes
    Explanation
    The correct answer is a. Command Centre - List - Tax Codes. This is because in order to create VAT In (PPN Masukan) and VAT Out (PPN Keluaran) in the MYOB accounting application, you need to go to the Command Centre, then select List, and finally select Tax Codes. This is where you can set up and manage the tax codes for input and output tax.

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  • 35. 

    35. Transkasi penjualan tunai (nota Kontan) untuk mengerjakan transaksi tersebut  diklik (menggunanakan aplikasi myob Accounting)

    • A. Command Centre – Banking – Receive Money

    • B. Command Centre – Banking – Spend Money

    • C. Command Centre – Sales – Receive Payment

    • D. Command Centre – Purchases – Pay Bil

    • E. Command Centre – Sales – Enter Sales•

    Correct Answer
    A. E. Command Centre – Sales – Enter Sales•
    Explanation
    The correct answer is e. Command Centre - Sales - Enter Sales. This option is the most appropriate because it involves entering sales transactions, which aligns with the given context of cash sales. The other options are not relevant to the process of recording cash sales in the MYOB Accounting application.

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  • 36. 

    36. Selama Bualan Desember 2011 jumLAlh PPn Keluaran PT Swadaya sebesar Rp 5.000.000 dan PPN Masukan sebesar Rp 4.000.000 maka..

    • A. Pt Swadaya memilik Piutang PPn sebesar RP 1.000.000

    • B. Pt Swadaya memilik utang PPn sebesar RP 1.000.000

    • C. Pt Swadaya memilik Piutang PPn sebesar RP 4.000.000

    • D. Pt Swadaya memilik utang PPn sebesar RP 5.000.000

    • E. Pt Swadaya memilik Piutang PPn sebesar RP 5.000.000

    Correct Answer
    A. B. Pt Swadaya memilik utang PPn sebesar RP 1.000.000
    Explanation
    Based on the information given, PT Swadaya has a total output VAT of Rp 5,000,000 and input VAT of Rp 4,000,000. This means that PT Swadaya has collected more VAT from its customers than it has paid to its suppliers. Therefore, it has a VAT liability or debt of Rp 1,000,000, which indicates that PT Swadaya has an outstanding VAT payable. Hence, the correct answer is b. PT Swadaya memilik utang PPn sebesar RP 1.000.000.

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  • 37. 

    37. Untuk mengetahui laporan laba rugi dengan program Myob dengan cara…

    • A. Reports – Accounts pilih dan klik. Profit & loss (Accrual

    • B. Reports – Accounts pilih dan klik. Standar balance sheet

    • C. Reports – Accounts pilih dan klik. General Journal

    • D. Report - Sales – Costumer Ledger

    • E. Report - Banking – Statement of cash flow

    Correct Answer
    A. A. Reports – Accounts pilih dan klik. Profit & loss (Accrual
    Explanation
    The correct answer is a. Reports - Accounts pilih dan klik. Profit & loss (Accrual). This option suggests that to view the profit and loss statement using the Myob program, the user needs to go to the Reports section, select Accounts, and click on Profit & Loss (Accrual). This option is the most relevant and logical choice compared to the other options provided.

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  • 38. 

    38. Jika pada tahun 2011 sebuah perusahaan dengan omset 1.000.000.000 memiliki penghasilan kena pajak  sebesar Rp 200.000.000, maka besanya pajak penghasilan  terutang adalah....

    • Rp 22.000.000

    • Rp 25.000.000

    • Rp 28.000.000,-

    • Rp30.000.000,

    • Rp 50.000.000

    Correct Answer
    A. Rp 25.000.000
    Explanation
    The correct answer is Rp 25.000.000. This can be calculated by multiplying the taxable income (Rp 200.000.000) by the tax rate. The tax rate is usually a percentage of the taxable income, and in this case, it is 12.5% (25.000.000/200.000.000). Multiplying the taxable income by the tax rate gives us the amount of tax owed, which is Rp 25.000.000.

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  • 39. 

    39. Kalau kita memulai rumus dalam Mengoperasikan paket program pengolah angka adalah

    • =

    • /

    • -

    • +

    • *

    Correct Answer
    A. =
    Explanation
    The correct answer is "=" because the equal sign is used in mathematical formulas to indicate that the expression on the left side is equal to the expression on the right side. In the context of operating a package program for number processing, the equal sign is crucial for performing calculations and obtaining accurate results.

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  • 40. 

    Laporan yang menunjukan posisi pengunaan uang, kas masuk dan kas keluar dalam perusahaan disebuat....

    • Work Sheet

    • Cash flow statement

    • Balance Sheet

    • Trial Balance

    • Income statement

    Correct Answer
    A. Cash flow statement
    Explanation
    The correct answer is Cash flow statement. A cash flow statement is a financial statement that shows the inflows and outflows of cash within a company during a specific period of time. It provides information about the cash generated from operating activities, investing activities, and financing activities. This statement helps in assessing the liquidity and financial health of a company by showing how cash is being used and generated.

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Quiz Review Timeline (Updated): Mar 22, 2023 +

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  • Current Version
  • Mar 22, 2023
    Quiz Edited by
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  • Feb 25, 2012
    Quiz Created by
    Baskoro

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