Soal Ujian Teori Akuntansi (Hutang)

Based on the given information, debts can be classified into two categories based on their time period: short-term debt and long-term debt. This means that there are two types of debts: debts that need to be repaid within a short period of time and debts that have a longer repayment period.

When a purchase is made on credit, it means that the buyer is allowed to pay for the goods or services at a later date. This creates a liability for the buyer, as they now owe the seller the amount of the purchase. This liability is recorded as an increase in the accounts payable or "saldo utang" in the company's financial records. Therefore, the correct answer is "Penambahan saldo utang."

The correct answer is "Kredit". In accounting, the normal balance for liabilities, such as debt or loans, is on the credit side. This means that an increase in liabilities is recorded as a credit entry, while a decrease is recorded as a debit entry. Therefore, both the beginning balance and ending balance of a liability account would be on the credit side.

The correct answer is "pembelian secara kredit". This is because the transaction involves purchasing goods from UD KURNIA with a credit term of 2/10, n/30. This means that the buyer has the option to pay within 10 days and receive a 2% discount, or to pay within 30 days without any discount. Therefore, the purchase is made on credit, indicating that the buyer will make the payment at a later date.

The correct answer is jurnal pembelian, jurnal pengeluaran kas, and jurnal umum. These three types of journals are the basis for recording debts in a debt card. The jurnal pembelian is used to record purchases, the jurnal pengeluaran kas is used to record cash expenditures, and the jurnal umum is used to record general transactions. By using these journals, all debts can be properly documented and tracked.

Pelunasan utang dan retur pembelian adalah transaksi-transaksi yang menyebabkan pengurangan utang. Pelunasan utang terjadi ketika seseorang atau perusahaan membayar utang yang dimiliki kepada pihak lain. Sedangkan retur pembelian terjadi ketika barang yang dibeli dikembalikan kepada pihak penjual, sehingga utang yang sebelumnya terjadi karena pembelian tersebut dikurangi. Kedua transaksi ini mengakibatkan pengurangan jumlah utang yang dimiliki.

Utang adalah suatu keharusan membayar kepada pihak ketiga pada jangka waktu tertentu. Ini berarti bahwa utang adalah kewajiban atau tanggung jawab perusahaan untuk membayar kepada pihak ketiga dalam waktu yang telah ditentukan. Utang dapat berupa pinjaman yang harus dikembalikan atau tagihan yang harus dibayar kepada pemasok atau kreditur lainnya.

The given answer is correct because it states that there is a 4% discount if the payment is made before 15 days. This is in accordance with the given information that there is a 4% discount if the payment is made before 15 days, as mentioned in the conditions.

The correct answer is "Mendebit akun beban gaji dan mengkredit akun utang gaji Rp8.000.000,00". This is because the company has incurred an expense for the unpaid salaries of the employees. By debiting the expense account for salaries and crediting the accounts payable account, it reflects that the company owes the employees the amount of unpaid salaries. This transaction should be recorded in the general ledger to accurately reflect the financial position of the company.

Based on the given data, the total amount of credit purchases by Toko Moroseneng is Rp 5,000,000 and the total amount of debt payments is Rp 2,000,000. Additionally, there is a purchase return of Rp 500,000. To calculate the remaining debt, we subtract the total debt payments and the purchase return from the total credit purchases: Rp 5,000,000 - (Rp 2,000,000 + Rp 500,000) = Rp 2,500,000. Therefore, the correct answer is Rp 2,500,000.

The initial debt balance is 2,470,000. The credit purchase is 4,250,000, and the purchase return is 450,000. To calculate the total debt balance, we subtract the purchase return from the credit purchase and add it to the initial debt balance. Therefore, the total debt balance is 2,470,000 + (4,250,000 - 450,000) = 2,470,000 + 3,800,000 = 6,270,000.

To check the consistency of the outstanding balance with the subsidiary ledger, one can create a summary of the debt balances. This summary, known as a recapitulation of debt balances, allows for a comparison between the outstanding balance and the balance recorded in the subsidiary ledger. By doing this, any discrepancies or errors can be identified and corrected.

The given answer consists of three accounts: modal saham (share capital), laba ditahan (retained earnings), and hutang (liabilities). These accounts have a normal balance on the credit side, meaning that increases in these accounts are recorded as credits and decreases as debits. This is in accordance with the basic accounting principle of double-entry bookkeeping, where every transaction has equal debits and credits. Therefore, these accounts are classified as having a normal credit balance.

The correct answer is "Jurnal pembelian". Faktur dari pemasok (supplier invoices) are recorded in the "Jurnal pembelian" which is the purchase journal. This journal is used to keep track of all purchases made by the company from its suppliers.

Utang hipotek adalah contoh utang jangka panjang karena memiliki jangka waktu pembayaran lebih dari satu tahun. Utang pajak, utang dagang, utang gaji, dan utang sewa biasanya memiliki jangka waktu pembayaran yang lebih pendek dan digolongkan sebagai utang jangka pendek.

The correct answer is faktur. Faktur is a document that serves as proof of a transaction and is typically used to record the occurrence of debt. It is commonly used in business transactions to keep track of purchases and payments. Nota, nota debit, kuitansi, and nota kredit are also related to financial transactions, but they do not specifically indicate the occurrence of debt.

The correct answer is Mendebit utang dagang Rp 5.000.000,00; mengkredit potongan pembelian Rp100.000,00 & mengkredit kas Rp 4.900.000,00. This is because when UD Cemerlang pays PT Ungu, they need to reduce their accounts payable (utang dagang) by debiting it. They also need to account for the discount (potongan pembelian) given for early payment by crediting it. Lastly, they need to reduce their cash (kas) by crediting it with the amount paid.

The correct answer is "Faktur asli yang diterima dari penjual." This is because the original invoice received from the seller serves as evidence of the transaction and is recorded in the Purchase Journal.

Based on the given format of the debt card, the initial debt balance is recorded in the seventh column. The previous transactions are recorded in the debit and credit columns, and the balance is calculated accordingly. Therefore, the correct answer is "Tujuh" (Seven).

The correct answer is "kartu utang masing-masing kreditur". To know the outstanding balance at any given time, it can be seen from the individual creditor's debt card. This card contains all the transactions related to the debt, including the amounts owed and the payments made. By referring to the creditor's debt card, one can easily track and determine the current balance of the debt.

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The correct answer is "Memo debet." The explanation for this is that a "memo debet" is a document used to record a debit transaction in the "utang dagang debit" account. It is a record of a debt owed by the company to a supplier or vendor. This document is different from a purchase invoice or sales invoice, as it specifically relates to a debit transaction in the accounts payable. A memo debet is used to keep track of outstanding debts and is an important document for financial record-keeping.

When there is a purchase of goods on credit, it is recorded in the purchases journal as well as in the subsidiary ledger for accounts payable. The subsidiary ledger for accounts payable is a bookkeeping record that tracks the amounts owed to suppliers or creditors. Therefore, the correct answer is "buku pembantu utang (K)" which translates to "subsidiary ledger for accounts payable (credit)".

The correct order for recording debt mutation data in the debt card is as follows: first, identify the supplier or vendor (step 1), then calculate the debt mutation (step 3), next, record the debt mutation data (step 4), and finally, group the supplier or vendor data (step 5). The step of journalizing the debt transaction (step 2) comes after all these steps.

The correct answer is "Informasi dalam jurnal pengeluaran kas yang bersangkutan dengan pembayaran utang di-posting ke dalam kartu utang." This means that the information in the cash disbursement journal related to debt payments is not posted to the accounts payable ledger.