Soal Akuntansi Isi Nama

The correct answer is "neraca" because a balance sheet (neraca) provides information about a company's assets, liabilities, and equity. It shows the financial position of a company at a specific point in time, allowing stakeholders to understand the resources owned by the company, the obligations it has, and the shareholders' equity. The other options, such as the income statement (laporan laba rugi), statement of changes in financial position (laporan perubahan posisi keuangan), and statement of retained earnings (laporan perubahan laba ditahan), focus on different aspects of the company's financial performance and do not provide a comprehensive view of its financial position like the balance sheet does.

The correct answer is "untuk menutup/menolkan akun-akun nominal sehingga akun tersebut dapat digunakan kembali untuk mencatat transaksi –transaksi berikutnya." This means that the purpose of the closing journal is to close or zero out the nominal accounts so that they can be used again to record subsequent transactions.

The function of adjusting journal entries is to correct the balances of ledger accounts that do not accurately reflect their true state. These entries are made at the end of an accounting period to ensure that the financial statements present a fair and accurate picture of the company's financial position and performance. By making these adjustments, the balances in the general ledger accounts are brought into alignment with the correct amounts, allowing for more accurate reporting and analysis.

In a closing journal entry, the account balances are transferred to the appropriate financial statement. In this case, the account "Akun bebah" is being transferred to the "kredit" side of the financial statement. This means that there is a credit balance in the account, indicating that there has been an increase in liabilities or a decrease in assets. Therefore, the correct answer is "kredit".

The correct answer is "ikhtisar laba rugi". The reason for this is that the "ikhtisar laba rugi" or income statement summarizes the revenues, expenses, gains, and losses of a business over a specific period of time. It provides information about the company's ability to generate profit by deducting expenses from revenues. Therefore, it is the appropriate account to close the estimates of income and expenses.

The correct answer is "rekonsiliasi". Rekonsiliasi refers to the process of comparing the balance of the bank account in the company's general ledger with the balance according to the bank statement. It involves identifying and explaining any differences between the two balances, such as outstanding checks, deposits in transit, or bank errors. Rekonsiliasi is necessary to ensure the accuracy of the company's financial records and to detect any discrepancies or fraudulent activities.

The correct answer is "Laporan laba rugi". This is because the laporan laba rugi, also known as the income statement or profit and loss statement, provides a summary of a company's revenues, expenses, and net income or loss for a specific period of time. It shows the company's financial performance and indicates whether it has generated a profit or incurred a loss during that period.

When closing the revenue account, it will have a debit balance in the closing journal entry. This is because revenue is an income account, and closing it means transferring its balance to the retained earnings account, which is an equity account. To increase the retained earnings, a debit entry is made. Therefore, the correct answer is "debet".

A work sheet is a tool used in the preparation of financial statements, including the balance sheet, income statement, and trial balance. It is a document that helps organize and summarize financial information, making it easier to prepare accurate and complete financial statements. The work sheet includes sections for adjusting entries, trial balance, income statement, and balance sheet columns, allowing for the proper recording and analysis of financial data.

The correct answer is "penerimaan piutang debit". This means that the transaction recorded in the source is related to receiving payment for a debit account receivable.

The correct answer is H = U + M. This equation represents the accounting equation, which states that the total assets (represented by H) are equal to the total liabilities (represented by U) plus the owner's equity (represented by M). This equation is fundamental in accounting as it shows the relationship between a company's assets, liabilities, and owner's equity.

The estimated summary of profit and loss and private expenses are closed to the capital account. This means that any profits or losses incurred by the business, as well as any personal expenses of the owner, are accounted for in the capital account. The capital account represents the owner's investment in the business and any changes in the capital account reflect the overall financial performance of the business. Therefore, closing the estimated summary of profit and loss and private expenses to the capital account ensures that all financial transactions are accurately recorded and reflected in the owner's equity.

The given options consist of various expenses that can be funded with petty cash, such as transportation costs, photocopying expenses, electricity and water bills, and purchasing stamps and revenue stamps. However, the purchase of a commercial vehicle is not typically funded with petty cash as it is a significant expense that would require a separate budget or payment method.

Modal (capital) and perlengkapan (equipment) are both permanent accounts in the accounting system and do not require any adjusting entries. Adjusting entries are typically made for temporary accounts such as expenses, revenues, and prepaid expenses. Therefore, the correct answer is Modal , perlengkapan.

The correct answer is "akun riill". After performing the closing journal entry to the general ledger accounts, the remaining accounts are the real accounts. Real accounts are the accounts that represent assets, liabilities, and owner's equity. Nominal accounts, on the other hand, are temporary accounts that are closed at the end of the accounting period. Therefore, the real accounts are the ones that are left after the closing process.

The correct answer is Balance Sheet. The balance sheet is a financial statement that provides information about a company's assets and liabilities. It shows the financial position of a company at a specific point in time, typically at the end of a reporting period. The balance sheet is divided into two main sections: assets and liabilities. The assets represent what the company owns, while the liabilities represent what the company owes. The balance sheet is an important tool for investors, creditors, and other stakeholders to assess the financial health and stability of a company.

The correct answer is to debit Ikhtisar Laba Rugi and credit Beban. This entry is used to close out the temporary accounts related to expenses and transfer their balances to the permanent account, which is the owner's equity account. By debiting Ikhtisar Laba Rugi, we are reducing its balance and by crediting Beban, we are reducing its balance as well. This helps in summarizing the expenses and preparing the financial statements accurately.

The correct answer is "Beban listrik, pendapatan jasa service." This is because the question is asking for accounts that belong to the "Laba Rugi" (Profit and Loss) category. "Beban listrik" (electricity expense) is an expense account that represents the cost of electricity used in the business, while "pendapatan jasa service" (service revenue) is a revenue account that represents the income generated from providing services. Both of these accounts are part of the Profit and Loss statement, which shows the company's revenues and expenses to determine its net profit or loss.

Auditing is the field of accounting that is responsible for conducting examinations and reviews of a company's financial statements. This involves assessing the accuracy and reliability of the financial information presented in the company's reports. Auditors evaluate the financial records, internal controls, and compliance with accounting standards to ensure that the financial statements provide a true and fair view of the company's financial position. They also identify any potential errors, fraud, or irregularities and provide recommendations for improvement. Therefore, auditing is the correct answer as it specifically focuses on the examination of financial statements.

The correct answer is NS-AJP-NSD-R/L-Neraca. This is the correct arrangement of the columns in the trial balance. "NS" represents the nominal start column, "AJP" represents the adjustments column, "NSD" represents the nominal start debit column, "R/L" represents the revenue/loss column, and "Neraca" represents the balance column. The correct order of these columns is important for accurately recording and calculating financial transactions and balances.

In the process of preparing closing journal entries, the accounts that need to be closed are revenue, expenses, withdrawals (prive), and income summary (laba rugi). This is because these accounts are temporary accounts that are used to track the financial activity of a specific accounting period. By closing these accounts, the balances are transferred to the retained earnings account to start fresh in the next accounting period.

The correct answer is "Pendapatan yang masih harus diterima (D) Rp. 2.000.000,00 - Pendapatan jasa (K) Rp. 2.000.000,00". This journal entry is necessary to record the revenue that has been earned but not yet received from the customer. By debiting "Pendapatan yang masih harus diterima" (Revenue receivable) and crediting "Pendapatan jasa" (Service revenue), it reflects that the company has recognized the revenue for the completed work even though the payment has not been received yet.

The correct answer is "Purchases Discount". In a credit purchase, a purchases discount can be applied to reduce the total amount owed. This discount is usually given as an incentive for prompt payment or for purchasing a certain quantity of goods. The discount is subtracted from the original purchase price, resulting in a lower amount that needs to be paid.

The correct answer is "beban bunga, pendapatan sewa". This is because "beban bunga" (interest expense) and "pendapatan sewa" (rental income) are both income statement accounts, not balance sheet accounts. The other options consist of balance sheet accounts such as prepaid expenses, accrued liabilities, and accounts receivable.

The correct answer is Beban asuransi -(D) Rp. 450.000,00 - Asuransi dibayar dimuka (K) Rp.50.000,00. This is because the adjustment is needed to reflect the portion of the prepaid insurance that has been used up during the year. The Beban asuransi account should be debited to recognize the expense incurred, and the Asuransi dibayar dimuka account should be credited to reduce the prepaid amount. The amount debited to Beban asuransi is calculated by dividing the prepaid amount by the number of months in the coverage period and multiplying it by the number of months elapsed since the payment date. In this case, the calculation would be (1.800.000 / 12) * 3 = 450.000.

The correct answer is Modal (D) because the closing journal entries for the Prive account include a decrease in the Prive account and an increase in the Modal account. This indicates that the Prive account is being closed and its balance is being transferred to the Modal account.

The correct answer is "Piutang, Peralatan, Perlengkapan, Hutang, Modal". This is because these accounts are commonly found in a real account. Piutang represents accounts receivable, Peralatan represents equipment, Perlengkapan represents supplies, Hutang represents liabilities, and Modal represents owner's equity. These accounts are all part of a company's financial transactions and are essential for recording and tracking its financial activities.

The correct answer is Sewa diterima dimuka (D)- Rp. 10.500.000,00 - Pendapatan Sewa (K) Rp. 10.500.000,00. This is because the company received an advance payment for rent on June 1, 2009, for a period of 2 years. The amount of the advance payment is Rp. 36.000.000,00. Since the company only provided rental services for a portion of the advance payment period (from June 1, 2009, to December 31, 2009), the portion that corresponds to the rental period should be recognized as revenue. Therefore, the correct adjustment is to debit Sewa diterima dimuka and credit Pendapatan Sewa for the amount of Rp. 10.500.000,00.

The correct answer is "Purchases (D), Account Payable (K)". This is because when a non-cash purchase is made, it increases the Purchases account (debit) and increases the Account Payable account (credit) as the company owes money to the supplier for the purchase.

On March 1, 2009, the company paid office rent of Rp. 18,000,000. Since the rent was paid in advance for one year, it means that the rent covers the period from March 1, 2009, to February 28, 2010. Therefore, on December 31, 2009, the remaining prepaid rent would be the amount for the months of January and February 2010, which is 2 months. The rent for 1 year is Rp. 18,000,000, so the monthly rent is Rp. 18,000,000 divided by 12 months, which is Rp. 1,500,000. Therefore, the remaining prepaid rent on December 31, 2009, is 2 months x Rp. 1,500,000 = Rp. 3,000,000.

The correct answer is Sales Return (D), Cash (K). This means that the journal entry for a sales return transaction in cash would be to debit the Sales Return account and credit the Cash account. This reflects the decrease in sales due to the return and the increase in cash received from the return.

The correct answer is Rp. 10.500.000. This is because the total salary expense is Rp. 10.000.000 and there are two unpaid salaries of Rp. 250.000 each. Therefore, the total salary expense at the end of the period is Rp. 10.500.000.

The correct answer is "Tujuan Adjusment" because adjustment is the process of correcting the estimates reflected in the accounts to reflect the actual state of assets, liabilities, equity, income, and expenses. This is done to ensure that the financial statements are accurate and provide a true and fair view of the company's financial position. The purpose of adjustment is to make necessary changes to the accounts before preparing the financial statements.

The correct answer is "jumlah setoran modal pemilik setelah ditambah laba bersih yang diperoleh perusahaan". This answer refers to equity in the balance sheet of a company, which represents the total amount of capital contributed by the owners of the company plus the net profit earned by the company. It is the residual claim on the company's assets after deducting liabilities.

The given answer is incorrect because adjusting journal entries are not made with the sole purpose of ensuring that financial statements are prepared in accordance with accounting standards. Rather, adjusting journal entries are made to correct any errors or omissions in the accounts and to ensure that the financial statements reflect the true financial position of the company. Therefore, the correct answer is "digunakan dalam proses penyelesaian kertas kerja laporan keuangan" (used in the process of completing the working papers for financial statements).

When the credit balance in the Profit-Loss column is smaller than the debit balance, it means that the company has made a profit. This is because the credit balance represents expenses and losses, while the debit balance represents income and gains. Therefore, if the credit balance is smaller, it indicates that the company's income and gains outweigh its expenses and losses, resulting in a profit for the company.

The correct answer is Sewa dibayar dimuka (D)Rp. 15.000.000,00 - Beban sewa (K)Rp. 15.000.000,00. This is because the unexpired rent of Rp. 15.000.000,00 needs to be adjusted. By debiting the Sewa dibayar dimuka account and crediting the Beban sewa account, we are recognizing the portion of the rent that has not yet been used up as an expense. This adjustment ensures that the financial statements accurately reflect the company's financial position and performance.

The correct answer is Rp. 500.000.000 because the question states that the building has a value of Rp. 500.000.000 and the depreciation is estimated at 10% every year. Since there is no information given about the number of years or the accumulated depreciation, we can assume that the balance of the building remains the same as its initial value of Rp. 500.000.000.

The correct answer is a, b, and c are correct. This means that all of the options (biaya yang masih harus dibayar, perlengkapan, and pendapatan yang masih harus diterima) are examples of transactions that have been recorded in the respective accounts but the account balances still need to be adjusted to reflect the true amount.

The correct answer is Debitur. Debitur refers to the party who owes money or has a liability to repay a debt. In the context of accounting information, the debtor is not directly involved or interested in the information as they are the ones who owe the money and are not concerned with the financial details. On the other hand, the government, creditors, labor unions, and managers may have a vested interest in accounting information for various reasons such as taxation, credit assessment, labor negotiations, and decision-making purposes.