Soal Ekonomi Persamaan Dasar Akuntansi

The correct answer is option A. When the company purchases office equipment for Rp.4,500,000.00 and pays Rp.1,500,000.00 in cash, the accounting equation is affected as follows: the office equipment asset increases by Rp.4,500,000.00, the cash asset decreases by Rp.1,500,000.00, and the liability (utang) increases by Rp.3,000,000.00. This is because the company has paid only a portion of the purchase price in cash and still owes the remaining amount.

The correct answer is B. 1) dan 3).


The transactions that result in changes in liabilities (utang) are transactions 1) and 3). Transaction 1) involves the purchase of office equipment on credit, which increases the company's accounts payable (utang). Transaction 3) involves the company receiving a loan from the bank, which also increases the company's liabilities (utang). Therefore, both transactions 1) and 3) result in changes in liabilities (utang) in the accounting equation.

The correct answer is B because it correctly represents the basic accounting equation. The purchase of office supplies is recorded as an increase in the office supplies account (+Rp.300,000.00) and a decrease in the cash account (-Rp.150,000.00). Since the remaining amount is on credit, it is recorded as an increase in the accounts payable account (+Rp.150,000.00). This maintains the equality of assets (office supplies) = liabilities (accounts payable) + equity (cash).

The correct answer is D because when the company receives the accounts receivable from Fa Layli, it increases the cash (kas) account by Rp. 840,000. At the same time, it decreases the accounts receivable (piutang) account by Rp. 800,000 and increases the owner's equity (modal) account by Rp. 40,000 to reflect the increase in assets and owner's equity.

The correct answer is A because when the employee's salary is paid, it is recorded as an expense (Beban Gaji) and a decrease in cash (Kas). Therefore, the journal entry for this transaction would be to debit Beban Gaji for Rp.2.100.000,00 and credit Kas for the same amount.