Soal Laporan Keuangan

The correct answer is "Tanggal terjadinya transaksi" because the date mentioned in the journal proof refers to the date when the transaction actually occurred. This date is important for accurately recording and tracking the financial activities of the business. The other options, such as the posting date, the date of journal proof, and the date of approval, may be relevant in the accounting process but do not specifically refer to the actual date when the transaction took place.

Investor adalah pihak yang memerlukan informasi akuntansi untuk mengambil keputusan tentang perlu tidaknya menanamkan modal di perusahaan. Investor menggunakan informasi akuntansi untuk mengevaluasi kinerja keuangan perusahaan dan menentukan apakah mereka ingin berinvestasi dalam perusahaan tersebut atau tidak. Informasi akuntansi seperti laporan keuangan dapat memberikan gambaran tentang kondisi keuangan perusahaan dan potensi keuntungan yang dapat diperoleh investor dari investasi mereka. Oleh karena itu, investor adalah pihak yang sangat membutuhkan informasi akuntansi untuk mengambil keputusan investasi.

The correct answer is "Media pen gumpulan akau – akun untuk mempermudah dalam proses posting." This answer suggests that the purpose of the rekapitulasi in the special journal book is to collect accounts and make it easier for them to be posted. It implies that the rekapitulasi serves as a medium for organizing and summarizing the accounts before they are posted to the relevant ledger accounts.

The correct answer is "Kuitansi". A kuitansi is a document that serves as proof of a financial transaction. In this case, it would be used to document the capital deposit made by the owner in the form of cash amounting to Rp 100,000.00. The kuitansi would include details such as the date, amount, purpose of the transaction, and the signature of the person receiving the cash.

The given answer is the correct journal entry for the transaction. It correctly records the purchase of equipment for Rp 10,000,000. The cash payment of Rp 2,500,000 is debited to the equipment account, indicating a decrease in cash and an increase in equipment. The remaining balance of Rp 7,500,000 is recorded as a credit to the accounts payable account, indicating an increase in the liability. Overall, the journal entry accurately reflects the transaction and follows the rules of double-entry bookkeeping.

The correct answer is Rp. 23.000.000,00. This is because the capital of a company is calculated by subtracting its liabilities from its assets. In this case, the assets are Rp 32.000.000,00 and the liabilities are Rp 9.000.000,00. Subtracting the liabilities from the assets gives us Rp 23.000.000,00, which represents the capital of the company.

The correct answer is "Kejadian-kejasian dan keadaan yang mengkibatkan perubahan harta, hutang dan modal perusahaan." This answer is correct because it accurately describes financial transactions of a company. Financial transactions are events or circumstances that result in changes to the company's assets, liabilities, and equity. These transactions can include sales, purchases, investments, borrowings, repayments, and other activities that impact the financial position of the company.

When a purchase is made in cash, it is recorded in the journal of cash disbursements or jurnal pengeluaran kas. This journal is used to track all cash payments made by the company.

The correct answer is "Harta = Kewajiban + Modal". This equation represents the basic accounting equation, which states that the total assets of a company are equal to the sum of its liabilities and owner's equity. In other words, it shows that the resources owned by the company (assets) are financed by either borrowing money (liabilities) or investing the owner's own money (owner's equity).

The correct answer is "Tanggal, jumlah uang, nomor bukti, pihak yang terlibat". This is because a proof of transaction should include the date of the transaction, the amount of money involved, the reference or identification number of the transaction, and the parties or individuals involved in the transaction. These details are necessary to provide evidence and documentation of the transaction for record-keeping and auditing purposes.

The correct answer is "Buku tempat mencatat penggolongan transaksi yang terjadi dalam perusahaan." This answer suggests that a buku besar is a book used to record the classification of transactions that occur within a company.

The correct answer is "Faktur yang dibuat oleh PT CAHAYA". A faktur is a document that serves as proof of a transaction between a buyer and a seller. In this case, PT.CAHAYA is the seller and PD SINAR is the buyer. The faktur will contain details such as the date of the transaction, the description and quantity of the goods purchased, the price, and any applicable taxes or discounts. It is a crucial document for PD SINAR to have as it will be used for accounting purposes and to keep track of their purchases from PT.CAHAYA.

Posting adalah proses pemindahan saldo buku besar ke daftar saldo sesuai dengan urutan rekening. Dalam proses ini, saldo-saldo dari rekening-rekening dalam buku besar akan dipindahkan ke daftar saldo sesuai dengan urutan rekening yang telah ditentukan. Hal ini dilakukan untuk mengorganisir dan menyusun saldo-saldo tersebut agar dapat digunakan dengan lebih efisien dalam penyusunan laporan keuangan.

An akuntan internal refers to an accountant who works within a private company, such as a bank, industrial company, or trading company. They are responsible for managing and overseeing the financial records and processes within the organization. Unlike akuntan public who work for public accounting firms and provide services to multiple clients, akuntan internal focus solely on the financial operations of their own company. They ensure compliance with financial regulations, prepare financial statements, and provide financial analysis and advice to management.

The correct answer states that accounting is a tool used to record all transactions or events that occur within a company. This means that accounting is a method or system used to document and keep track of financial activities within a business. It emphasizes the importance of recording all transactions and events accurately and comprehensively.

Akuntan public adalah jenis akuntan yang mengutamakan pemeriksaan terhadap penerapan prinsip-prinsip akuntansi yang lazim dan berjalannya sistem pengendalian intern untuk mendukung pendapatnya atas laporan keuangan suatu perusahaan. Akuntan public biasanya bekerja untuk firma akuntansi publik dan bertanggung jawab dalam melakukan audit dan memberikan pendapat atas keuangan perusahaan yang diaudit.

The correct answer is "Akun Kas debet dan akun Modal kredit masing-masing sebear Rp 1.800.000,00". This is because the receipt shows that the company received Rp 1.800.000,00 in cash from the customer, which increases the cash account (Kas) and the company's capital (Modal). Both accounts are debited to reflect the increase in assets (cash) and owner's equity (capital).

Debit dan kredit dalam konversi pencatatan rekening mengacu pada sisi sebelah kiri dan sisi sebelah kanan dalam suatu rekening. Debit berarti penambahan nilai ke suatu rekening, sedangkan kredit berarti pengurangan nilai dari suatu rekening. Dalam sistem pencatatan ganda, setiap transaksi akan mempengaruhi minimal dua rekening, di mana debit dan kredit akan diatur sedemikian rupa agar total debit sama dengan total kredit. Dengan demikian, jawaban yang benar adalah "Sisi sebelah kiri dan sisi sebelah kanan".

The correct answer is "Catatan yang ada di dalam bukti transaksi". This is because the bukti transaksi (transaction documents) contain the necessary information and details about the transactions that have taken place. These transaction documents serve as a reliable source of data for recording in the subsidiary book (buku pembantu). The other options, such as catatan jurnal memorial (journal memorial notes) and catatan di buku besar (notes in the general ledger), may be used for different purposes in the accounting process but are not specifically mentioned in the question as the source of data for the subsidiary book.

The correct answer is "Tanggal, No Faktur, Nama Kreditur, Ref, Debet, Kredit" because these columns are commonly found in a purchase journal. The "Tanggal" column represents the date of the purchase, the "No Faktur" column represents the invoice number, the "Nama Kreditur" column represents the name of the creditor or supplier, the "Ref" column represents any reference number associated with the purchase, and the "Debet" and "Kredit" columns represent the debit and credit amounts respectively. These columns are essential for recording and tracking purchases made by a company.