Soal Ujian Teori Kejuruan Akuntansi 2010

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  • 1/40 Pertanyaan

    Kegiatan di bawah ini bukan kegiatan yang dicatat dalam akuntansi:

    • Membayar tagihan listrik
    • Mengangkat pegawai
    • Meminjam uang di bank
    • Menjual komputer yang sudah habis nilai ekonomisnya
    • Menerima penghasilan
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Soal Ujian Teori Kejuruan Akuntansi 2010 - Quiz

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  • 2. 

    Jenis perkiraan di neraca yang terdapat di perusahaan manufaktur tapi tidak terdapat pada perusahaan dagang adalah:

    • Persediaan barang jadi dan persediaan barang dagangan

    • Persediaan bahan baku dan persediaan barang dagangan

    • Persediaan barang dalarn proses dan persediaan barang dagangan

    • Persediaan bahan baku, persediaan barang dalam proses, persediaan barang jadi

    • Persediaan barang dagang dan persediaan supplies

    Correct Answer
    A. Persediaan bahan baku, persediaan barang dalam proses, persediaan barang jadi
    Explanation
    In a manufacturing company, there are three types of inventory: raw materials, work in process, and finished goods. These inventories represent the different stages of production. However, in a trading company, there is only one type of inventory, which is the merchandise or finished goods that are ready for sale. Therefore, the correct answer is "Persediaan bahan baku, persediaan barang dalam proses, persediaan barang jadi".

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  • 3. 

    Akuntan perusahaan adalah:

    • Akuntan yang bekerja pada suatu perusahaan dan bersifat terikat untuk mengurusi auditing keuangan di lingkup perusahaan tertentu

    • Akuntan yang bekerja secara mandiri dan independen melayani auditing pada perusahaan swasta dan badan usaha pemerintah

    • Akuntan yang bekerja pada Badan Pengawas Keuangan dan Pembangunan

    • Akuntan yang bekerja pada Badan Pemeriksa Keuangan

    • Akuntan yang bekerja pada Badan Perencanaan Pembangunan Nasional

    Correct Answer
    A. Akuntan yang bekerja pada suatu perusahaan dan bersifat terikat untuk mengurusi auditing keuangan di lingkup perusahaan tertentu
    Explanation
    The correct answer is an accountant who works for a company and is bound to handle financial auditing within a specific company scope. This answer correctly describes the role of a company accountant who is responsible for managing and overseeing financial audits within a specific company.

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  • 4. 

    Data akuntansi diperlukan oleh ... terutama untuk mengetahui kemampuan suatu perusahaan dalam mengembalikan pinjamannya baik pinjaman jangka pendek maupun jangka panjang:

    • Pemilik

    • Kreditur

    • Manager

    • Karyawan

    • Pemerintah

    Correct Answer
    A. Kreditur
    Explanation
    Data akuntansi diperlukan oleh kreditur terutama untuk mengetahui kemampuan suatu perusahaan dalam mengembalikan pinjamannya baik pinjaman jangka pendek maupun jangka panjang. Kreditur adalah pihak yang memberikan pinjaman kepada perusahaan, dan mereka perlu memahami keuangan perusahaan untuk menilai risiko dan keamanan pinjaman mereka. Dengan melihat data akuntansi, kreditur dapat melihat apakah perusahaan memiliki kemampuan untuk membayar kembali pinjaman dengan tepat waktu dan apakah perusahaan memiliki kinerja keuangan yang sehat.

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  • 5. 

    Rumus persamaan dasar akuntansi yang benar adalah:

    • Harta = Modal - Hutang

    • Harta = Hutang + Modal

    • Modal = Harta Lancar - Hutang

    • Hutang Lancar = Harta- Modal

    • Modal + Kewajiban = Harta Tetap

    Correct Answer
    A. Harta = Hutang + Modal
    Explanation
    The correct answer is "Harta = Hutang + Modal" because it represents the basic accounting equation, which states that the total assets of a company are equal to the total liabilities and owner's equity. In this equation, "Harta" represents the total assets, "Hutang" represents the total liabilities, and "Modal" represents the owner's equity or capital. Therefore, the equation accurately reflects the relationship between assets, liabilities, and owner's equity in accounting.

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  • 6. 

    Transaksi penggunaan harta perusahaan untuk pembelian perlengkapan secara tunaiakan mempengaruhi...

    • Harta lancar : Kas berkurang, Harta lancar : Perlengkapan bertambah

    • Modal bertambah dan harta lancar: Perlengkapan berkurang

    • Harta lancar: Kas bertarnbah dan modal bertambah

    • Harta lancar : Kas berkurang dan modal berkurang

    • Modal berkurang clan harta lancar : Kas bertambah

    Correct Answer
    A. Harta lancar : Kas berkurang, Harta lancar : Perlengkapan bertambah
    Explanation
    When a company uses its assets to purchase equipment in cash, it will result in a decrease in the cash account (Harta lancar: Kas berkurang) and an increase in the equipment account (Harta lancar: Perlengkapan bertambah). This transaction does not affect the capital account (Modal), as it is not mentioned in the given options. Therefore, the correct answer is "Harta lancar: Kas berkurang, Harta lancar: Perlengkapan bertambah."

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  • 7. 

    Apabila terjadi penjualan secara tunai, maka akan dicatat ke dalam: 

    • Jurnal Penjualan Kredit

    • Jurnal Penjualan

    • Jurnal Penerimaan kas

    • Jurnal Retur Penjualan

    • Jurnal Pengeluaran Barang

    Correct Answer
    A. Jurnal Penerimaan kas
    Explanation
    When a cash sale occurs, it is recorded in the "Jurnal Penerimaan kas" or Cash Receipts Journal. This journal is used to record all cash received by the business, including cash sales. It helps in tracking and documenting the inflow of cash into the company. This journal entry is important for maintaining accurate financial records and for reconciliation purposes.

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  • 8. 

    Sumber data pencatatan ke dalam Jurnal Penjualan adalah bukti transaksi berupa:

    • Faktur asli yang diterima dari pembeli

    • Copy faktur yang dibuat oleh penjual

    • Faktur asli yang diterima dari penjual

    • Copy faktur yang diterima dari penjual

    • Faktur pembelian yang dikeluarkan oleh perusahaan

    Correct Answer
    A. Copy faktur yang diterima dari penjual
    Explanation
    The correct answer is "Copy faktur yang diterima dari penjual." This is because the Jurnal Penjualan is a record of sales transactions, and the copy of the invoice received from the seller serves as evidence of the transaction. The original invoice received from the seller may also be used, but the copy is sufficient for recording purposes. The other options, such as the original invoice received from the buyer or the invoice issued by the company for purchases, are not relevant to the Jurnal Penjualan.

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  • 9. 

    13. Menurut konvensi pencatatan rekening, debit dan kredit berarti...

    • Aktiva dan pasiva

    • Bertambah dan berkurang

    • Kekayaan dan hutang

    • Sisi sebelah kiri dan sisi sebelah kanan

    • E. Positif dan negatif

    Correct Answer
    A. Sisi sebelah kiri dan sisi sebelah kanan
    Explanation
    The correct answer is "Sisi sebelah kiri dan sisi sebelah kanan". In accounting, debit and credit represent the left and right sides of an account. Debit refers to the left side, which represents an increase in assets and expenses or a decrease in liabilities and equity. Credit refers to the right side, which represents an increase in liabilities, equity, and revenue or a decrease in assets and expenses. This convention is used to record transactions and maintain the balance in the accounting equation.

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  • 10. 

     Jika pernilik usaha menyetorkan perlengkapan kantor senilai Rp 1.500.000,00, maka pengaruh terhadap persarnaan dasar akuntansi adalah:

    • Kas bertarnbah Rp 1.500.000,00; Perlengkapan bertambah Rp 1.500.000,00

    • Perlengkapan bertarnbah Rp 1.500.000,00; Kas berkurang Rp 1.500.000,00

    • Perlengkapan bertambah Rp 1.500.000,00; Modal bertambah Rp 1.500.000,00

    • Aktiva bertarnbah Rp 1.500.000,00; Modal bertambah Rp 1.500.000,00

    • Aktiva bertambah Rp 1.500.000,00; Kas berkurang Rp 1.500.000,00

    Correct Answer
    A. Perlengkapan bertambah Rp 1.500.000,00; Modal bertambah Rp 1.500.000,00
    Explanation
    The correct answer is "Perlengkapan bertambah Rp 1.500.000,00; Modal bertambah Rp 1.500.000,00". This is because when the business deposits office supplies worth Rp 1,500,000.00, it increases the value of office supplies by the same amount. This increase in assets is balanced by an increase in owner's equity (modal) since the business owns the office supplies.

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  • 11. 

    Format jurnal umumnya berisi kolom-kolom...

    • Tanggal transaksi, nomor bukti , keterangan,REF, debit, kredit

    • Tanggal Posting, Keterangan, No Bukti, Debit, Kredit, Saldo, D/K

    • Tanggal Laporan, Keterangan, F, Debit, Kredit, Saldo, D/K

    • Tanggal Posting, Keterangan, F, Debit, Kredit

    • E. Tanggal Transaksi, Keterangan, Debit, Kredit

    Correct Answer
    A. Tanggal transaksi, nomor bukti , keterangan,REF, debit, kredit
    Explanation
    The correct answer is "Tanggal transaksi, nomor bukti , keterangan,REF, debit, kredit". This is because the given format of the general journal includes these specific columns. The "Tanggal transaksi" column is used to record the date of the transaction, the "nomor bukti" column is used to record the transaction number, the "keterangan" column is used to provide a description or explanation of the transaction, the "REF" column is used to refer to any relevant reference numbers, and the "debit" and "kredit" columns are used to record the amounts of debits and credits for each transaction.

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  • 12. 

    Posting adalah ...

    • Proses mencatat transaksi ke dalam buku jurnal sesuai dengan urutan kejadiannya

    • Proses memasukkan informasi dan angka-angka dalam buku jurnal ke buku besar

    • Proses memindahkan saldo buku besar ke daftar saldo sesuai dengan urutan rekening

    • Proses menyusun laporan keuangan sesuai dengan kebutuhan pengguna informasi

    • Proses menutup rekening nominal ke rekening rill

    Correct Answer
    A. Proses memasukkan informasi dan angka-angka dalam buku jurnal ke buku besar
    Explanation
    The correct answer is "Proses memasukkan informasi dan angka-angka dalam buku jurnal ke buku besar". This is the process of transferring the information and numerical data recorded in the journal to the general ledger. The general ledger is a central repository of all the accounts and their balances, and it provides a comprehensive view of the financial transactions of a company. By transferring the information from the journal to the general ledger, it ensures that all the transactions are properly recorded and organized for further analysis and reporting.

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  • 13. 

    Pada tanggal 02 Mei 2009 PT. MENTARI membeli equipment Rp 30.000.000,00    secaratunai . Jurnal atas transaksi tersebUrt adalah sebagai berikut ...

    • Equipment (K) Rp 30.000.000,00 dan Cash (D) Rp 30.000.000,00

    • Equipment (D) Rp 30.000.000,00 clan Account Receivable (K) Rp 30.000.000,00

    • Equipment (K) Rp 30.000.000,00 dan Account Rec•eivable (D) Rp 30.000.000,00

    • Equipment (D) Rp 30.000.000,00 clan Cash (K) Rp 30.000.000,00

    • Equiprnenl (D) Rp 30.000.000,00 dan Account Payable (K) Rp 30.000.000 ,00

    Correct Answer
    A. Equipment (D) Rp 30.000.000,00 clan Cash (K) Rp 30.000.000,00
    Explanation
    The correct answer is Equipment (D) Rp 30.000.000,00 and Cash (K) Rp 30.000.000,00. This is because the transaction involves the purchase of equipment for cash, which means that the equipment account should be debited to increase its balance and the cash account should be credited to decrease its balance.

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  • 14. 

    Saldo akun Piutang Dagang UD Maju per 30 Nopember 2009 Rp 1.000.000,00. Rekapitulasi jurnal bulan Desember 2009 menunjukkan : Jurnal penjualan Rp 2.500.000,00; Jurnal penerirnaan kas Rp 3.400.000,00, dengan rincian:•    Potongan penjualan Rp 100.000,00•    Penjualan tunai Rp 750.000,00•    Penerimaan piutang dagang Rp 2.750.000,00Daftar saldo piutang dagang per 31 Desember 2008 menunjukkan jumlah Rp 700.000,00. Selisih antara saldo akun buku besar Piutang Dagang dengan Daftar Saldo Buku Pembantu Piutang Dagang adalah :

    • Lebih Rp 50.000,00

    • Lebih Rp 100.000,00

    • Kurang Rp 100.000,00

    • Lebih Rp 150.000,00

    • Kurang Rp 50.000,00

    Correct Answer
    A. Kurang Rp 50.000,00
    Explanation
    The given information states that the accounts receivable balance as of November 30, 2009, was Rp 1,000,000. The journal recapitulation for December 2009 shows sales of Rp 2,500,000 and cash receipts of Rp 2,750,000. However, there was also a cash discount of Rp 100,000 and cash sales of Rp 750,000. Therefore, the total cash received from accounts receivable is Rp 2,750,000 - Rp 100,000 - Rp 750,000 = Rp 1,900,000. The accounts receivable balance as of December 31, 2009, is Rp 700,000. The difference between the general ledger accounts receivable balance and the subsidiary ledger accounts receivable balance is Rp 700,000 - Rp 1,900,000 = -Rp 1,200,000, which means the subsidiary ledger is overstated. Since the subsidiary ledger is higher than the general ledger, the correct answer is "Kurang Rp 50.000,00" (Less Rp 50,000.00).

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  • 15. 

    Berikut ini kelompok rekening yang semuanya mempunyai saldo normal (normal balance) debit ...

    • Modal saharn, laba ditahan, hutang

    • Retur penjualan, penjualan, piutang

    • Goodwill, investasi dalarn surat berharga, tanah

    • Akumulasi depresiasi, hutang, paten

    • Biaya sewa, investasi dalarn surat berharga, cadangan penghapusan piutang

    Correct Answer
    A. Goodwill, investasi dalarn surat berharga, tanah
    Explanation
    The correct answer is Goodwill, investasi dalam surat berharga, tanah.

    Goodwill, investasi dalam surat berharga, dan tanah adalah kelompok rekening yang memiliki saldo normal (normal balance) debit. Saldo normal debit berarti bahwa peningkatan dalam rekening-rekening ini akan meningkatkan saldo akun, sedangkan penurunan akan mengurangi saldo akun. Dalam hal ini, peningkatan nilai goodwill, investasi dalam surat berharga, dan tanah akan meningkatkan saldo akun-akun ini, sedangkan penurunan nilai akan mengurangi saldo akun-akun ini.

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  • 16. 

    Laporan Keuangan yang harus disusun oleh perusahaan sesuai dengan ketentuan Pernyataan Standar Akuntansi Keuangan (PSAK) adalah:

    • A. Neraca, Laporan Laba rugi, Laporan Ekuitas

    • Neraca, Laporan Laba rugi, Laporan Ekuitas, Arus Kas

    • Neraca, Laporan Laba rugi, Laporan Ekuitas, Arus Kas, Catatan-catatan pendukung

    • Neraca, Laporan Laba rugi, Laporan Arus Kas

    • Neraca, Laporan Laba rugi

    Correct Answer
    A. Neraca, Laporan Laba rugi, Laporan Ekuitas, Arus Kas, Catatan-catatan pendukung
    Explanation
    The correct answer is Neraca, Laporan Laba rugi, Laporan Ekuitas, Arus Kas, Catatan-catatan pendukung. This is because according to the Pernyataan Standar Akuntansi Keuangan (PSAK), a company is required to prepare financial statements including the balance sheet (Neraca), income statement (Laporan Laba rugi), statement of equity (Laporan Ekuitas), cash flow statement (Arus Kas), and supporting notes (Catatan-catatan pendukung). These financial statements provide a comprehensive overview of the company's financial position, performance, and cash flows, and are essential for stakeholders to make informed decisions.

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  • 17. 

    Dalam neraca lajur jika pada kolom Laba Rugi jumlah kolom debit lebih kecil dari jumlah kolom kredit maka perusahaan tersebut mengalami ... dan pengaruhnya terhadap ekuitas:

    • Rugi, mengurangi ekuitas

    • Rugi, menambah ekuitas

    • Laba, mengurangi ekuitas

    • Laba, menambah ekuitas

    • Rugi, tidak mempengaruhi ekuitas

    Correct Answer
    A. Laba, menambah ekuitas
    Explanation
    If the debit column is smaller than the credit column in the income statement in the journal ledger, it means that the company has made a profit. This profit increases the equity of the company.

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  • 18. 

    Dalam laporan rugi laba informasi yang disajikan meliputi:

    • Harta. Utang, Modal, Ekuitas, Pendapatan, dan Beban

    • Harta, Utang, Ekuitas, dan Beban

    • Pendapatan dan Beban

    • Arus Kas Masuk dan Keluar

    • Harta, Utang, dan Ekuitas

    Correct Answer
    A. Pendapatan dan Beban
    Explanation
    The correct answer is "Pendapatan dan Beban". This is because the income statement, also known as the profit and loss statement, presents information about the revenues (pendapatan) earned and the expenses (beban) incurred by a company during a specific period of time. It shows the company's financial performance by revealing whether it has made a profit or a loss. The income statement does not include information about assets (harta), liabilities (utang), equity (ekuitas), or cash flows (arus kas).

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  • 19. 

    Pengambilan pribadi pemilik (prive) dilaporkan pada ...dan pengaruhnya terhadap ekuitas adalah:

    • Laba Rugi, mengurangi ekuitas

    • Laba Rugi, menambah ekuitas

    • Laporan Arus Kas, mengurangi arus kas dari operasi

    • Laporan Perubahan Modal, mengurangi ekuitas

    • Neraca, menambah ekuitas

    Correct Answer
    A. Laporan Perubahan Modal, mengurangi ekuitas
    Explanation
    The correct answer is "Laporan Perubahan Modal, mengurangi ekuitas". This means that personal withdrawals by the owner (prive) are reported in the Statement of Changes in Equity and they reduce the equity of the business.

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  • 20. 

    Dihapuskan piutang atas nama Tn. Pasha, karena ia mengalami pailit sebesar Rp250.000,00. Jurnal Penghapusan Piutang Dagang dengan metode langsung adalah :

    • Debit Beban Kerugian Piutang; Kredit Cadangan Kerugian Piutang dengan jumlah Rp 250.000,00

    • Debit Cadangan Kerugian Piutang; Kredit Beban Kerugian Piutang Rp 250.000,00

    • Debit Beban Kerugian Piutang; Kredit Piutang Dagang dengan jumlah Rp 250.000,00

    • Debit Piutang Dagang; Kredit Cadangan Kerugian Piutang Dagang Rp 250.000,00

    • Debit Cadangan Kerugian Piutang; Kredit Piutang Dagang Rp 250.000,00

    Correct Answer
    A. Debit Beban Kerugian Piutang; Kredit Piutang Dagang dengan jumlah Rp 250.000,00
    Explanation
    The correct answer is Debit Beban Kerugian Piutang; Kredit Piutang Dagang dengan jumlah Rp 250.000,00. This is because when Tn. Pasha experienced bankruptcy, the accounts receivable under his name needs to be written off. This means that the company recognizes that it will not be able to collect the amount owed by Tn. Pasha. As a result, the Beban Kerugian Piutang (Bad Debt Expense) account is debited to reflect the loss, and the Piutang Dagang (Accounts Receivable) account is credited to remove the amount from the company's books.

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  • 21. 

    Tarif pajak penghasilan atas penghasilan kena pajak Pasl UU Pph tahun 2000 sebagai berikut- Rp 0 - sampai dengan Rp  25.000.000,00 tarif 5 %- Rp 25.000.000,00 - sampai dengan Rp  50.000.000,00 tarif 10 %- Rp 50.000.000,00 - sampai dengan Rp  100.000.000,00 tarif 15 %- Rp 100.000.000,00 - sampai dengan Rp  200.000.000,00 tarif 25 %- diatas Rp 200.000.000,00 tarif 35 %Jika diketahui pendapatan kena pajak  Rp 243.000.000,00 per tahun maka besarnya pajak yang terutang

    • Rp 48.800.000,-

    • Rp 50.050.000,-

    • Rp 51.300.000,-

    • Rp 53.800.000,-

    • Rp 85.050.000,-

    Correct Answer
    A. Rp 51.300.000,-
    Explanation
    The correct answer is Rp 51.300.000,- because the income falls within the range of Rp 200.000.000,00 - Rp 243.000.000,00, which has a tax rate of 35%. Therefore, the tax amount can be calculated by multiplying the income by the tax rate, which is Rp 243.000.000,00 x 35% = Rp 85.050.000,-. However, since the income exceeds Rp 200.000.000,00, the tax amount is capped at the maximum rate of Rp 51.300.000,-.

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  • 22. 

    Wajib pajak berkewajiban memberikan keterangan.......

    • Surat pemberitahuan masa/tahunan yang salah

    • Apabila diadakan pemeriksaaan oleh petugaspajak

    • Apabila pajak yang lebih besar dripada pajak yang terutang

    • Dalam hal keberatan tentang surat ketetapan pajak tambahan

    • Dalam hal pengisian spt tahunan

    Correct Answer
    A. Dalam hal pengisian spt tahunan
    Explanation
    The correct answer is "dalam hal pengisian spt tahunan". This means that taxpayers are obligated to provide information regarding the annual tax return. This is necessary for the tax authorities to accurately assess the taxpayer's tax liability and ensure compliance with tax regulations.

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  • 23. 

    Kegunaan Jurnal penutup adalah ...

    • Untuk menutup seluruh akun yang ada

    • Untuk menutup / menolkan akun kewajiban, modal, dan aktiva

    • Untuk menutup/menolkan akun-akun nominal sehingga akun tersebut dapat digunakan kembali untuk mencatat transaksi

    • Untuk menutup siklus akuntansi keuangan

    • Untuk menyusun laporan keuangan

    Correct Answer
    A. Untuk menutup/menolkan akun-akun nominal sehingga akun tersebut dapat digunakan kembali untuk mencatat transaksi
    Explanation
    The purpose of a closing journal is to close/nominate nominal accounts so that the accounts can be used again to record transactions.

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  • 24. 

    Berikut ini adalah informasi  tetang pembelian suatu mesin sbb :harga faktur                         Rp 2.000.000,00Biaya angkut                       Rp     50.000,00Biaya Asuransi                    Rp     25.000.00Bea Masuk                         Rp     20.000,00Biaya pemasangan              Rp     30.000,00Nilai sisa                             Rp   500.000,00Harga perolehan mesin tersebut adalah.......

    • Rp 2000.000,00

    • Rp 2.625.000,00

    • Rp 2.125.000,00

    • Rp 1.625.000,00

    • Rp 1.125.000,00

    Correct Answer
    A. Rp 2.125.000,00
    Explanation
    The correct answer is Rp 2.125.000,00. The price of the machine is Rp 2.000.000,00. In addition to that, there are additional costs such as transportation cost (Rp 50.000,00), insurance cost (Rp 25.000,00), import duty (Rp 20.000,00), and installation cost (Rp 30.000,00). The residual value of the machine is Rp 500.000,00. To calculate the acquisition cost, we need to add the additional costs to the price of the machine and subtract the residual value. Therefore, the acquisition cost is Rp 2.000.000,00 + Rp 50.000,00 + Rp 25.000,00 + Rp 20.000,00 + Rp 30.000,00 - Rp 500.000,00 = Rp 2.125.000,00.

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  • 25. 

    Suatu metode yang menerapkan bahwa barang yang masuk terakhir dianggap yang keluar lebih dahulu adalah metode.......

    • Indentifikasi khusus

    • Rata-rata sederhana

    • Rata-rata bergerak

    • FIFO

    • LIFO

    Correct Answer
    A. LIFO
    Explanation
    LIFO stands for "Last In, First Out," which means that the item that was most recently added to a collection will be the first one to be removed. This method is commonly used in inventory management or data structures where the most recent data is the most relevant. In the given context, LIFO is the appropriate method because it states that the item that enters last is considered to be the first one to be removed.

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  • 26. 

    PD SURYA mencatat persediaan dengan metode Fifo perpetual. data persediaan gula pasir bulan Januari 2010 sebagai berikut :Januari  10 Persediaan sebanyak 2.500 kg @ Rp 2.400,00Januari 15  Pembelian sebanyak 4.000 kg @ Rp 2.200,00Januari 17  Penjualan sebanyak 5.000 kg @ Rp 3000,00 n/30Jurnal untuk mencatat transaksi tanggal 17 januari 2010 adalah......

    • Piutang dagang (D) Rp15.000.000 Persediaan (K) Rp15.000.000

    • Piutang dagang (D) Rp15.000.000 Harga Pokok penjualan (D)Rp 11.200.000,00 Penjualan (K) Rp15.000.000 Persediaan (K) Rp 11.200.000,00

    • Piutang dagang (D) Rp15.000.000 Harga Pokok penjualan (D)Rp 11.500.000,00 Penjualan (K) Rp15.000.000 Persediaan (K) Rp 11.500.000,0

    • Piutang dagang (D) Rp15.000.000 Persediaan (K) Rp11.500.000 Laba penjualan Rp 3.500.000,00

    • Piutang dagang (D) Rp15.000.000 Harga Pokok penjualan (D)Rp 12.000.000,00 Penjualan (K) Rp15.000.000 Persediaan (K) Rp 12.000.000,00

    Correct Answer
    A. Piutang dagang (D) Rp15.000.000 Harga Pokok penjualan (D)Rp 11.500.000,00 Penjualan (K) Rp15.000.000 Persediaan (K) Rp 11.500.000,0
    Explanation
    The correct answer is Piutang dagang (D) Rp15.000.000
    Harga Pokok penjualan (D)Rp 11.500.000,00
    Penjualan (K) Rp15.000.000
    Persediaan (K) Rp 11.500.000,0

    This answer is correct because it correctly records the sale of 5,000 kg of sugar at a price of Rp 3,000. The accounts affected are Piutang dagang (Accounts Receivable) as a debit for Rp 15,000,000, Harga Pokok penjualan (Cost of Goods Sold) as a debit for Rp 11,500,000, Penjualan (Sales) as a credit for Rp 15,000,000, and Persediaan (Inventory) as a credit for Rp 11,500,000. This reflects the decrease in inventory and the increase in sales and accounts receivable.

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  • 27. 

    Pada perusahaan dagang terdapat perhitungan harga pokok penjualan . Perhitungan harga pokok penjualan terdapat dalam.....

    • Neraca

    • Laporan arus kas

    • Laporan perubahan modal

    • Laporan laba rugi

    • Laporan laba ditahan

    Correct Answer
    A. Laporan laba rugi
    Explanation
    The correct answer is "laporan laba rugi". The laporan laba rugi, also known as the income statement, is a financial statement that shows the company's revenues, expenses, and net income or loss over a specific period of time. It includes the calculation of the cost of goods sold, which is an essential component in determining the gross profit and ultimately the net income of the company. Therefore, the laporan laba rugi is where the calculation of harga pokok penjualan (cost of goods sold) is found in a trading company.

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  • 28. 

    Pada waktu memposting jurnal penyesuaian , kolom ref dalam perkiraan buku besar diisi....

    • Tanda cek nomor

    • Nomor akun

    • Nomor akun buku besar

    • Jumlah nominal

    • Nama jurnal dan nomor halaman jurnal yang dibukukan

    Correct Answer
    A. Nama jurnal dan nomor halaman jurnal yang dibukukan
    Explanation
    When posting adjusting journal entries, the "ref" column in the general ledger account is filled with the name of the journal and the page number of the journal entry being recorded. This helps to track and reference the specific journal entry that is being posted in the general ledger.

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  • 29. 

    Perkiraan beban gaji pada kolom neraca saldo didebit Rp 3.300.000,00 dan pada kolom penyesuaian didebit sebesar 250.00.000,00 maka yang akan dicata pada kolom neraca saldo disesuaikan adalah.....

    • Rp 250.000,00 (debit)

    • Rp 3.050.000,00 (debit)

    • Rp 3.050.000,00 (kredit)

    • Rp 3.300.000,00 (debit)

    • Rp 3.550.000,00 (debit)

    Correct Answer
    A. Rp 3.550.000,00 (debit)
    Explanation
    The correct answer is Rp 3.550.000,00 (debit). This is because the given information states that the estimated salary expense is debited in the balance sheet column for Rp 3.300.000,00 and debited for Rp 250.000.000,00 in the adjustment column. When adjusting the balance sheet column, the total debited amount should include both the initial estimate and the adjustment, which is Rp 3.300.000,00 + Rp 250.000.000,00 = Rp 253.300.000,00. Therefore, the correct amount to be recorded in the adjusted balance sheet column is Rp 3.550.000,00 (debit).

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  • 30. 

    Saldo akun pendapatan diterima dimuka dilaporkan dalam neraca pada kelompok.....

    • Harta lancar

    • Harta tetap

    • Utang lancar

    • Utang jangka panjang

    • Harta tidak berwujud

    Correct Answer
    A. Utang lancar
    Explanation
    The correct answer is "utang lancar". This is because "saldo akun pendapatan diterima dimuka" refers to income received in advance, which is a liability. In the balance sheet, liabilities are reported under the current liabilities section, which includes short-term debts or obligations that are expected to be settled within one year. Therefore, "utang lancar" is the appropriate group to report the "saldo akun pendapatan diterima dimuka" in the balance sheet.

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  • 31. 

    Dalam rekonsiliasi bank yang dilakukan oleh perusahaan ditemukan kesalahan pencatatan oleh perusahaan yaitu cek untuk membayar utang usaha sebesar Rp 1.250.000,00 dicatat dengan jumlah  Rp 1.500.000,00. Jurnal koreksi atas kesalahan tersebut adalah....

    • Utang usaha Rp 1.250.000,00 kas Rp 1.250.000,00

    • Utang usaha Rp 1.500.000,00 kas Rp 1.500.000,00

    • kas Rp 1.250.000,00 utang usaha Rp 1.250.000,00

    • kas Rp 250.000,00 utang usaha Rp 250.000,00

    • Selisih kas Rp 250.000,00 kas Rp 250.000,00

    Correct Answer
    A. kas Rp 250.000,00 utang usaha Rp 250.000,00
    Explanation
    The correct answer is the fourth option: kas Rp 250.000,00 and utang usaha Rp 250.000,00. This is because the error in recording the payment for the business debt was an overstatement of Rp 250.000,00. To correct this error, the company needs to reduce both the kas (cash) account and the utang usaha (business debt) account by the same amount, which is Rp 250.000,00. By doing this, the error in the recording will be corrected, and the accounts will reflect the correct amount.

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  • 32. 

    Dibayar biaya telepon seebesar Rp 150,000,00 melalui kas kecil. Jurnal pembayaran tersebut apabila dengan metode dana tetap adalah....

    • Beban telepon Rp 150.000 kas kecil Rp 150.000

    • Beban telepon Rp 150.000 kas Rp 150.000

    • Kas kecil Rp 150.000 kas Rp 150.000

    • Tidak ada jurnal

    • Kas Rp 150.000 kas kecil Rp 150.000

    Correct Answer
    A. Tidak ada jurnal
    Explanation
    There is no journal entry needed because the payment of telephone expenses through petty cash does not require any additional accounting entries. The petty cash account is simply decreased by the amount paid, and the cash account is also decreased by the same amount. Therefore, there is no need for a separate journal entry in this case.

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  • 33. 

    Jurnal penghapusan piutang metode langsung adalah.....

    • Beban kerugian piutang xxx piutang dagang xxx

    • Cadangan kerugian piutang xxx piutang dagang xxx

    • Piutang dagang xxx beban kerugian piutang xxx

    • Piutang dagang xxx Cadangan kerugian piutang xxx

    • Tidak ada jurnal

    Correct Answer
    A. Beban kerugian piutang xxx piutang dagang xxx
    Explanation
    The correct answer is "beban kerugian piutang xxx piutang dagang xxx". This is because when using the direct write-off method for bad debt, the company directly reduces its accounts receivable by the amount deemed uncollectible. This results in a loss for the company, which is recorded as "beban kerugian piutang" (bad debt expense) and reduces the value of "piutang dagang" (accounts receivable). Therefore, the correct journal entry for this method would include both "beban kerugian piutang" and "piutang dagang".

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  • 34. 

    Sistem yang digunakan dalam pencatatan inventarisasi oleh perusahaan yang menjual barang yang jenisnya banyak , harga satuan tiap jenis barang relatif murah sehingga secara teknis HPP untuk tiap jenis barang sulit dihitung .Metode ini disebut dengan………

    • Sistem fisik

    • Sistem perpectual

    • Sistem memo kredit

    • Sistem memo kredit

    • Sistem fisik dan perpectual

    Correct Answer
    A. Sistem fisik
    Explanation
    The correct answer is "Sistem fisik". This is because the question states that the company sells many types of inexpensive items, making it difficult to calculate the cost for each type of item. In this case, a physical system would be used to physically count and track the inventory, rather than relying on a perpetual system that calculates the cost of each item.

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  • 35. 

    Berikut ini yang merupakan penyebab perbedaan kas bank menurut catatan dengan saldo dari rekening koran, kecuali ……….

    • Setoran Perusahaan yang belum dicatat Bank

    • Kesalahan Pencatatan oleh Perusahaan

    • Kesalahan Pencatatan oleh Bank

    • Adanya Cek yang Kosong

    • Tanggal Pencatatan

    Correct Answer
    A. Tanggal Pencatatan
    Explanation
    The given options provide possible reasons for the difference between the bank cash balance according to the records and the balance in the bank statement, except for the "Tanggal Pencatatan" (Recording Date). The recording date is not a valid reason for the difference in balances.

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  • 36. 

    Which one do you like?

    • Format jurnal, buku besar dan buku pembantu

    • Buku besar,neraca saldo dan work sheet

    • Bukti transaksi,buku jurnal, alat tulis kantor,alat hitung dan formulir laporan

    • Faktur pembelian dan faktur penjualan

    • Nota debet dan nota kredit

    Correct Answer
    A. Bukti transaksi,buku jurnal, alat tulis kantor,alat hitung dan formulir laporan
    Explanation
    The given answer includes items that are commonly used in accounting processes. "Bukti transaksi" refers to transaction receipts or documents that provide evidence of a financial transaction. "Buku jurnal" is a journal book where all transactions are recorded. "Alat tulis kantor" refers to office stationery supplies, "alat hitung" refers to calculators or accounting tools, and "formulir laporan" refers to report forms. These items are essential for maintaining accurate and organized financial records and preparing financial reports.

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  • 37. 

    Pengertian rekapitulasi jurnal adalah

    • Pengelompokon pengikhtisaran dan penjumlahan angka-angka masing-masing akun dalam jurnal yang dimuat dalam satu daftar/ tabel

    • Ringkasan dari proses pencatatan jurnal yang dikelompokkan kedalam masing-masing akun yang di debet dan di kredit

    • Tindakan menjumlahkan kesecarahan keseluruhan masing-masing kolom debet dan kredit dari jurnal transaksi yang sudah dibuat sebelumnya

    • Ringkasan dari jumlah angka yang dimasukkan ke masing-masing akun dalam proses entry jurnal

    • Jadwal pencatatan transaksi

    Correct Answer
    A. Tindakan menjumlahkan kesecarahan keseluruhan masing-masing kolom debet dan kredit dari jurnal transaksi yang sudah dibuat sebelumnya
    Explanation
    Rekapitulasi jurnal adalah tindakan menjumlahkan kesecarahan keseluruhan masing-masing kolom debet dan kredit dari jurnal transaksi yang sudah dibuat sebelumnya. This means that rekapitulasi jurnal involves adding up the total of debits and credits in each column of the transaction journal that has been previously created.

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  • 38. 

    Dokumen - dokumen sumber yang diotorisasi oleh pihak yang berwenang  anatara lain :

    • Jurnal

    • Bukti Transaksi

    • Buku Besar

    • Bukti Memorial

    • Bukti Kas Masuk dan Bukti Kas Keluar

    Correct Answer
    A. Jurnal
    Explanation
    The given correct answer is "Jurnal". A jurnal is a document that records all financial transactions in chronological order. It is an authorized source document that provides a detailed account of the transactions, including the date, description, and amount. Jurnal is an essential part of the accounting process as it helps in maintaining accurate and reliable financial records. It serves as a primary source for preparing financial statements and analyzing the financial performance of an organization.

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  • 39. 

    Pencatatan saldo awal pada kartu piutang, masuk pada kolom ....

    • Saldo debit

    • Saldo kredit

    • Mutasi debet

    • Mutasi kredit

    • Tidak ada jawaban yang benar

    Correct Answer
    A. Saldo debit
    Explanation
    The correct answer is "Saldo debit". Pencatatan saldo awal pada kartu piutang dimasukkan ke kolom saldo debit karena saldo awal merupakan jumlah yang harus diterima oleh perusahaan dari pelanggan. Saldo debit menunjukkan jumlah piutang yang harus diterima oleh perusahaan, sedangkan saldo kredit menunjukkan jumlah piutang yang sudah dibayar oleh pelanggan.

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  • 40. 

    Transaksi yang dikeluarkan oleh perusahaan yang bersangkutan, misalnya faktur penjualan, kwitansi dan nota kredit yang diberikan kepada pihak lain digolongkan ke dalam....

    • dokumen ekstern

    • Bukti transaksi

    • Bentuk transaksi

    • Fungsi transaksi

    • Dokumen intern

    Correct Answer
    A. Dokumen intern
    Explanation
    The correct answer is "dokumen intern" because it refers to the documents that are issued by the company itself and are used for internal purposes. These documents include internal memos, reports, and other communication materials that are not shared with external parties.

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  • Mar 21, 2023
    Quiz Edited by
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  • Feb 03, 2010
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