Soal Ujian Akhir Nasional Sma

The correct answer is Beban sewa (D) Rp6.000.000,00, Utang sewa (K) Rp 2.000.000,00, dan Kas (K) Rp4.000.000,00. This is the correct accounting entry because Tuan Hasan paid a reduced amount of Rp 4.000.000,00 for the rent, which is lower than the original amount of Rp 6.000.000,00. As a result, the rent expense (Beban sewa) should be debited for the full amount of Rp 6.000.000,00, representing the original cost. The reduction in payment is recorded as a decrease in the liability to the landlord, represented by the credit to Utang sewa (Utang sewa) for Rp 2.000.000,00. Finally, the cash payment of Rp 4.000.000,00 is recorded as a credit to the Kas (Cash) account.

The correct answer is Rp 10.000.000,00 because the straight-line depreciation method is used to calculate the depreciation expense. In this method, the depreciable cost is divided by the useful life of the asset to determine the annual depreciation expense. In this case, the depreciable cost is Rp 200.000.000,00 - Rp 20.000.000,00 = Rp 180.000.000,00. Dividing this by the useful life of 20 years gives an annual depreciation expense of Rp 9.000.000,00. However, since the minibus was purchased on 10 May 2005, the depreciation expense for that year would be prorated based on the number of months it was in use. Assuming it was in use for 8 months in 2005, the depreciation expense for that year would be 8/12 x Rp 9.000.000,00 = Rp 6.000.000,00.

The correct answer is Rp 9.700.000,00. This is because the initial capital of a company is calculated by subtracting the total liabilities from the total assets. In this case, the total assets are the sum of Kas (Rp 10.100.000,00), Perlengkapan (Rp 1.000.000,00), Piutangusaha (Rp 5.600.000,00), Peralatan (Rp 8.000.000,00), and Akumulasi penyusutan peralatan (Rp 1.000.000,00), which equals Rp 25.700.000,00. The total liabilities are the sum of Utang gaji (Rp 10.000.000,00) and Utang sewa (Rp 4.000.000,00), which equals Rp 14.000.000,00. Subtracting the total liabilities from the total assets gives us Rp 11.700.000,00. However, since the question asks for the initial capital, we need to subtract the Utang gaji (Rp 10.000.000,00) as it is considered a liability, resulting in Rp 9.700.000,00.

The correct answer is options 4 and 5. This can be determined by analyzing the closing journal entries made in the given financial statement. In option 4, the closing entries include the accounts for Penjualan, Retur pembelian, and Pendapatan bunga, which are all part of the revenue section of the income statement. In option 5, the closing entries include the accounts for Ikhtisar L/R, Biaya rek listrik, Biaya gaji, Biaya angkut penjualan, and Pembelian, which are all part of the expense section of the income statement. Therefore, options 4 and 5 are the correct choices as they include the necessary closing entries for both revenue and expense accounts.

Based on the given data, the calculation to determine the goods available for sale is as follows:

Beginning inventory + Purchases + Freight-in - Returns - Purchase discounts = Goods available for sale
(20,000,000 + 55,000,000 + 1,500,000) - (5,000,000 + 1,000,000) = 70,500,000

Therefore, the correct answer is Rp 70.500.000,00.

The gross profit can be calculated by subtracting the cost of goods sold from the net sales. In this case, the net sales (penjualan bersih) is Rp 6,500,000 and the cost of goods sold (pembelian bersih) is Rp 4,000,000. Therefore, the gross profit is Rp 2,500,000. To calculate the gross profit, we need to subtract the operating expenses (beban gaji and beban sewa) from the gross profit. The operating expenses total Rp 900,000 (Rp 600,000 + Rp 300,000). Therefore, the net profit is Rp 1,600,000 (Rp 2,500,000 - Rp 900,000). However, we also need to consider the change in inventory. The change in inventory is Rp 200,000 (Rp 900,000 - Rp 700,000). Therefore, the gross profit is Rp 1,400,000 (Rp 1,600,000 - Rp 200,000).

Based on the given information, the calculation for the value of the goods available for sale is as follows:

Initial inventory + Purchases (cash and credit) - Purchase discounts - Freight costs - Purchase returns = Goods available for sale

25,000,000 + 15,000,000 + 10,000,000 - 6,000,000 - 2,500,000 - 500,000 = 41,000,000

Therefore, the correct answer is Rp46.000.000,00.

Based on the given financial data, the total expenses can be calculated by summing up the amounts of beban gaji karyawan, beban sewa, beban asuransi, and beban perlengkapan. This gives us a total expense of Rp 5,500,000. To find the beban administrasi dan umum, we subtract the total expense from the total income (pendapatan jasa minus pengambilan prive). Therefore, the beban administrasi dan umum is Rp 20,500,000 - Rp 500,000 - Rp 5,500,000 = Rp 10,500,000.

The correct answer is Rp.4.600.000,00. This can be determined by adding up the amounts of the given assets (Kas, Piutang Bunga, and Perlengkapan) and subtracting the amounts of the given liabilities (Asuransi dibayar dimuka, Utang usaha, and Utang gaji). The calculation would be: (Rp.9.200.000,00 + Rp.2.500.000,00 + Rp.5.000.000,00) - (Rp.1.400.000,00 + Rp.5.500.000,00 + Rp.8.000.000,00) = Rp.4.600.000,00.

The correct answer is jurnal penjualan dan buku besar pembantu piutang (D) Rp 4.700.000,00. This is because the transaction involves the sale of goods to the customer, indicating a revenue from sales. The account "piutang" (accounts receivable) is used to record the amount owed by the customer, as indicated by the terms of payment. Therefore, the journal entry and subsidiary ledger for accounts receivable should be recorded to reflect the sale and the amount owed by the customer.

The correct answer is Rp4.800.000,00. To calculate the available goods for sale, we need to subtract the return purchase, purchase discount, and purchase transportation expense from the total purchase. Then, we subtract the ending inventory from the result. Therefore, the calculation is:

Total purchase = Rp4.000.000,00
Return purchase = Rp500.000,00
Purchase discount = Rp400.000,00
Purchase transportation expense = Rp200.000,00
Ending inventory = Rp1.000.000,00

Total purchase - Return purchase - Purchase discount - Purchase transportation expense - Ending inventory = Rp4.000.000,00 - Rp500.000,00 - Rp400.000,00 - Rp200.000,00 - Rp1.000.000,00 = Rp4.800.000,00

Therefore, the correct answer is Rp4.800.000,00.

The correct answer is "jurnal penjualan dan buku besar pembantu piutang (D) Rp 13.400.000,00". This is because the transaction involves a purchase of goods, not a sale. The journal entry should reflect the increase in inventory (debit) and the increase in accounts payable (credit). Since the transaction is a purchase, it does not involve sales or cash receipts.

The correct answer is Rp67.500.000,00. To find the initial capital, we need to calculate the difference between the ending capital and the net profit. The ending capital is given as Rp82.500.000,00. The net profit is calculated by subtracting the operating expenses (Rp12.500.000,00) and the salary expenses (Rp2.500.000,00) from the gross profit (Rp60.000.000,00 - Rp30.000.000,00 = Rp30.000.000,00). Therefore, the net profit is Rp15.000.000,00. Subtracting the net profit from the ending capital, we get Rp82.500.000,00 - Rp15.000.000,00 = Rp67.500.000,00, which is the initial capital.

The correct answer is Persediaan barang dagang (D)Rp 2.500.000,00 and HPP (K) Rp 2.500.000,00. This adjustment entry is made to record the decrease in the value of the ending inventory of goods. It reflects the decrease in the cost of goods sold and the corresponding decrease in the value of the inventory.

The correct answer is Rp44.000.000,00. This is because the total assets of the business are calculated by adding the cash, accounts receivable, and salon equipment, and subtracting the accumulated depreciation. In this case, the total assets would be (Rp10.000.000 + Rp3.000.000 + Rp2.000.000 + Rp35.000.000 - Rp2.000.000) = Rp48.000.000. Since the question is asking for the initial capital of the business, we subtract the total liabilities (Rp4.000.000) from the total assets to get (Rp48.000.000 - Rp4.000.000) = Rp44.000.000.

The cost of goods sold can be calculated by adding the purchases, freight-in, and any other costs incurred to bring the goods to the selling location, and then subtracting the ending inventory. In this case, the purchases amount to Rp 16,000,000.00, the freight-in is Rp 250,000.00, and there are no other costs mentioned. The ending inventory is given as Rp 11,300,000.00. Therefore, the cost of goods sold is Rp 16,000,000.00 + Rp 250,000.00 - Rp 11,300,000.00 = Rp 4,950,000.00. Therefore, the correct answer is Rp 17,000,000.00.

The correct answer is (1), (2), and (3). This is because these transactions involve external parties or entities. Transaction (1) involves buying office equipment from a store, transaction (2) involves receiving payment from customers for services rendered, and transaction (3) involves paying for electricity and telephone expenses. These transactions involve interactions with parties outside of Tuan Jayadi's motor workshop, making them external transactions.

The net income of a business is calculated by subtracting the cost of goods sold and operating expenses from the total sales. In this case, the total sales is Rp 22.750.000,00 and the cost of goods sold is Rp 13.300.000,00. After subtracting the discounts, returns, and operating expenses (Rp 500.000,00 + Rp 700.000,00 + Rp 1.900.000,00 + Rp 1.100.000,00), the net income is Rp 5.250.000,00.

The answer of Rp13.100.000,00 is obtained by calculating the total value of the available goods for sale. We start with the initial stock of Rp3.860.000,00 and add the purchases of Rp9.140.000,00. Then, we subtract the returns of both purchases and sales, which are Rp420.000,00 and Rp200.000,00 respectively. Finally, we subtract the discounts and transportation expenses related to sales and purchases, which are Rp140.000,00 and Rp400.000,00 for sales and Rp520.000,00 for purchases. The resulting value is Rp13.100.000,00.

The net profit after tax can be calculated by subtracting all the expenses (selling transportation costs, purchasing transportation costs, salaries, and taxes) and the cost of goods sold from the net sales revenue. In this case, the net sales revenue is Rp10,000,000 and the cost of goods sold is Rp7,000,000. After subtracting all the expenses and the cost of goods sold from the net sales revenue, the remaining amount is Rp2,200,000, which represents the net profit after tax.

The components of the balance of payments mentioned in the question are: (1) income of foreign workers, (2) salaries received by foreign workers, (3) visits of foreign tourists, (4) export of oil and gas, and (5) foreign investment in Indonesia. The question asks for the components that are included in the balance of services. The balance of services includes income from services such as tourism, labor, and other services. Therefore, the correct answer is (1), (2), and (3) as they represent income from labor (foreign workers) and tourism (foreign tourists) which are part of the balance of services.

The correct answer is (2), (4), and (5). The balance of payments records transactions between a country and the rest of the world. In this case, (2) reserves of foreign currency, (4) obligations to the IMF, and (5) payment of foreign debt interest are all components of the balance of payments and are recorded in the capital account. Therefore, (2), (4), and (5) are the correct options for the items recorded in the capital account of the balance of payments.

The net profit before tax can be calculated by subtracting the cost of goods sold and operating expenses from the total sales. In this case, the cost of goods sold is Rp 4,500,000.00, the operating expenses include transportation expenses of Rp 500,000.00, salary expenses of Rp 1,750,000.00, and tax expenses of Rp 800,000.00. Therefore, the net profit before tax is calculated as follows: Rp 9,000,000.00 - Rp 700,000.00 - Rp 300,000.00 - Rp 4,500,000.00 - Rp 500,000.00 - Rp 1,750,000.00 - Rp 800,000.00 = Rp 1,250,000.00.

The correct answer is "mengambil keputusan menambah modal yang ditanamkan." Laporan keuangan perusahaan memberikan informasi tentang kinerja keuangan perusahaan, termasuk pendapatan, pengeluaran, dan keuntungan. Dengan menganalisis laporan keuangan, manajer perusahaan dapat mengevaluasi kinerja keuangan perusahaan dan memutuskan apakah perusahaan perlu menambah modal yang ditanamkan untuk mengembangkan bisnisnya. Laporan keuangan juga membantu manajer dalam menilai risiko dan mengidentifikasi peluang investasi yang dapat mendukung pertumbuhan perusahaan.

The transactions that involve external parties are considered as external transactions. In this case, transactions (2), (4), and (5) involve external parties. Transaction (2) involves paying rent to a landlord, which is an external party. Transaction (4) involves paying off a loan for salon equipment, which is likely owed to an external lender. Transaction (5) involves borrowing money from a bank, which is also an external party. Therefore, options (2), (4), and (5) are the ones that include external transactions.

The correct answer is (1), (2), and (3). This is because in accounting, the debit and credit mechanism follows the principle of double-entry bookkeeping. Each transaction must have at least one debit and one credit entry, and the total debits must equal the total credits. In transactions (1), (2), and (3), each one has a corresponding debit and credit entry that follows this principle. In transaction (1), the purchase of decoration equipment on credit is recorded as a debit to the equipment account and a credit to the accounts payable account. In transaction (2), the purchase of office supplies with cash is recorded as a debit to the supplies account and a credit to the cash account. In transaction (3), the receipt of service fees from customers in cash is recorded as a debit to the cash account and a credit to the revenue account.

The correct answer is (2), (4), and (5). This is because in transaction (2), the salon purchased salon equipment using cash, which increases the asset (equipment) and decreases the asset (cash). In transaction (4), the salon paid a bank installment using cash, which decreases the asset (cash) and decreases the liability (loan). In transaction (5), the salon withdrew cash for personal use, which decreases the asset (cash) and increases the owner's equity (prive). Therefore, these three transactions involve both debit and credit entries in the accounting mechanism.

The given information in the financial report includes various expenses, revenues, and the ending capital of the company. To find the initial capital, we need to subtract the total expenses and revenues from the ending capital. In this case, the total expenses are Rp 1,200,000.00 (depreciation) + Rp 3,600,000.00 (rent) + Rp 1,000,000.00 (salary) = Rp 5,800,000.00. The total revenues are Rp 6,500,000.00 (service income) + Rp 1,500,000.00 (prepaid income) = Rp 8,000,000.00. Therefore, the initial capital is Rp 15,200,000.00 (ending capital) - Rp 5,800,000.00 (expenses) + Rp 8,000,000.00 (revenues) = Rp 13,500,000.00.

The correct answer is Rp43.965.000,00. This is calculated by subtracting the total expenses (Beban gaji, Beban perlengkapan, Beban sewa, Beban listrik, Beban iklan, and Prive) from the difference between the initial capital (Modal awal) and final capital (Modal akhir). So, Rp48.750.000,00 - (Rp16.250.000,00 + Rp2.965.000,00 + Rp6.400.000,00 + Rp4.850.000,00 + Rp1.125.000,00 + Rp1.200.000,00) = Rp43.965.000,00.

The correct answer is Rp 16.630.000,00. This is calculated by adding the initial inventory of Rp 12.000.000,00 to the purchase of Rp 4.500.000,00 and subtracting the return purchase of Rp 50.000,00, the purchase discount of Rp 20.000,00, and the purchase transportation cost of Rp 200.000,00. The resulting amount is the total inventory available for sale, which is Rp 16.630.000,00.

The correct answer is (3), (4), and (5). The information provided by accounting is useful for evaluating the progress of business activities, making various financial allocation policies, and determining the amount of salary to be received. It does not include determining the amount of tax (1) or the amount of credit given (2).

Based on the given financial data, the calculation for the return on purchases can be done by subtracting the initial inventory, purchases, and freight expenses from the cost of goods sold, and then adding the final inventory.

Initial inventory: Rp 144,000,000
Purchases: Rp 175,500,000
Freight expenses: Rp 11,250,000
Cost of goods sold: Rp 189,250,000
Final inventory: Rp 135,000,000

Return on purchases = Initial inventory + Purchases + Freight expenses - Cost of goods sold - Final inventory
Return on purchases = 144,000,000 + 175,500,000 + 11,250,000 - 189,250,000 - 135,000,000
Return on purchases = Rp 2,750,000

Therefore, the correct answer is Rp 2,750,000.

The correct answer is (3), (4), and (5). This is because the transactions listed in options (3), (4), and (5) are the correct accounting entries for the given transactions. In option (3), the payment of the previous month's debt is recorded correctly as a decrease in liabilities (utang) and a decrease in cash (kas). In option (4), receiving the repayment of debt from a debtor is recorded correctly as an increase in cash (kas) and a decrease in accounts receivable (piutang). In option (5), completing a service job received the following month is recorded correctly as a decrease in accounts receivable (piutang) and an increase in service revenue (pendapatan jasa).

The correct answer is the option that shows the correct journal entry for the adjustment. In this case, the correct journal entry is:
Persediaan barang dagang (D) Rp 2.000.000,00
Ikhtisar Laba/Rugi (K) Rp 2.000.000,00
This entry reflects the adjustment for the decrease in the value of the inventory, which is debited to the inventory account and credited to the income summary account.

The cost of goods sold (COGS) can be calculated by adding the purchases, freight costs, and any other costs associated with acquiring the goods, and then subtracting any discounts, returns, or allowances. In this case, the purchases amount to Rp 120,000,000.00, the freight costs (beban angkut pembelian) amount to Rp 4,500,000.00, and the returns (retur pembelian) amount to Rp 5,500,000.00. Therefore, the total cost of goods sold is Rp 120,000,000.00 + Rp 4,500,000.00 - Rp 5,500,000.00 = Rp 119,000,000.00. The ending inventory (persediaan barang dagang) is given as Rp 20,000,000.00. Therefore, the cost of goods sold can be calculated as the beginning inventory (persediaan barang per 1 Januari) + purchases + freight costs - returns - ending inventory = Rp 30,000,000.00 + Rp 119,000,000.00 - Rp 20,000,000.00 = Rp 129,000,000.00. Hence, the correct answer is Rp 123,000,000.00, which is the cost of goods sold.

The correct answer is Kas (D) Rp 3.000.000,00, Piutang usaha (D) Rp 1.000.000,00 dan pendapatan jasa (K) Rp 4.000.000,00. The explanation for this answer is that the transaction involves the completion of repair work worth Rp 4.000.000,00, with Rp 3.000.000,00 received in cash and the remaining amount to be received later. In this case, the cash received is debited (D) by Rp 3.000.000,00, the accounts receivable (Piutang usaha) is debited (D) by Rp 1.000.000,00 to record the amount to be received later, and the service revenue (pendapatan jasa) is credited (K) by Rp 4.000.000,00 to record the revenue earned from the repair work.

The total assets of the company are Rp 5,000,000 (Kas) + Rp 2,000,000 (Piutang) + Rp 1,500,000 (Perlengkapan) + Rp 30,000,000 (Kendaraan) - Rp 3,000,000 (Akumulasi penyusutan kendaraan) = Rp 35,500,000. The total liabilities of the company are Rp 15,000,000 (Utang usaha) + Rp 2,000,000 (Pendapatan diterima dimuka) = Rp 17,000,000. Therefore, the total equity or capital of the company is calculated as Total Assets - Total Liabilities, which is Rp 35,500,000 - Rp 17,000,000 = Rp 18,500,000.

The correct answer is Harga pokok penjualan (D) Rp1.200.000,00 and Persediaan barang dagang (K) Rp1.200.000,00. This is the correct journal entry for adjusting the beginning inventory of merchandise using the HPP (Harga Pokok Penjualan) method. The entry debits the Harga pokok penjualan account for the value of the beginning inventory and credits the Persediaan barang dagang account for the same amount. This adjustment ensures that the beginning inventory is properly accounted for in the calculation of the cost of goods sold.

The answer is Rp 5.300.000,00 because to calculate the cost of goods available for sale, we need to add the initial inventory (Rp 1.300.000,00) to the purchases (Rp 4.500.000,00) and then subtract any returns (Rp 750.000,00) and purchase discounts (Rp 500.000,00). So, the calculation is: Rp 1.300.000,00 + Rp 4.500.000,00 - Rp 750.000,00 - Rp 500.000,00 = Rp 5.300.000,00. Therefore, the total cost of goods available for sale is Rp 5.300.000,00.

Based on the given financial data, the net profit of "Toko Amanah" can be calculated by subtracting the cost of goods sold (Rp7,000,000) and the operating expenses (Rp250,000 for electricity and telephone, and Rp1,500,000 for salaries) from the net sales (Rp9,500,000). Therefore, the net profit is Rp750,000.

Based on the given data, we can calculate the initial capital of UD "Rahmat" by subtracting the final capital, sales, returns, operating expenses, cost of goods sold, and private expenses from the purchase amount.

Initial capital = Purchase - Final capital - Sales + Returns - Operating expenses - Cost of goods sold - Private expenses
= Rp45,500,000 - Rp275,500,000 - Rp137,500,000 + Rp2,500,000 - Rp25,500,000 - Rp55,500,000 - Rp2,000,000
= Rp223,500,000

Therefore, the correct answer is Rp223,500,000.

Based on the given financial data, the net profit before tax can be calculated by subtracting the total expenses (general and administrative expenses, sales expenses, and expenses outside of business) and the cost of goods sold (HPP) from the gross sales revenue.

Net Profit Before Tax = Gross Sales Revenue - Total Expenses - HPP
Net Profit Before Tax = Rp 60,000,000 - (Rp 4,000,000 + Rp 2,000,000 + Rp 1,000,000) - Rp 26,000,000
Net Profit Before Tax = Rp 60,000,000 - Rp 7,000,000 - Rp 26,000,000
Net Profit Before Tax = Rp 27,000,000

Therefore, the correct answer is Rp 27,000,000.

The correct answer is Rp 69.500.000,00. This can be calculated by adding the initial inventory (Rp 15.000.000,00) to the purchases (Rp 85.000.000,00), and then subtracting the purchase transportation cost (Rp 1.500.000,00), returns (Rp 5.000.000,00), and purchase discounts (Rp 3.000.000,00). The resulting amount is the cost of goods available for sale. To find the cost of goods sold, we subtract the ending inventory (Rp 24.000.000,00) from the cost of goods available for sale. Therefore, the cost of goods sold is Rp 45.500.000,00. The cost of goods sold is also known as the Harga Pokok Penjualan (HPP).

The correct answer is Peralatan Rp40.000.000,00 (D), utang Rp25.000.000,00 (K), kas Rp15.000.000,00 (K). This is because Nyonya Elza bought salon equipment worth Rp40.000.000,00 on January 9th. She paid Rp15.000.000,00 upfront and will pay the remaining amount later. The debit entry for the salon equipment is recorded as Rp40.000.000,00 because it is an asset that is being acquired. The credit entry for the debt is recorded as Rp25.000.000,00 because it represents the amount that is still owed. The credit entry for cash is recorded as Rp15.000.000,00 because that is the amount paid upfront.

The correct answer is Kas (D) Rp 3.000.000,00, Piutang usaha (K) Rp 1.000.000,00 dan Pendapatan jasa (K) Rp 2.000.000,00. This is because the service job was completed and the payment of Rp 2.000.000,00 was received in cash, which is recorded as an increase in the cash account (debit). The remaining amount of Rp 1.000.000,00 is still to be received, so it is recorded as an increase in the accounts receivable (credit). The revenue earned from the service job is recorded as an increase in the revenue account (credit).

The correct answer is (1), (2), and (3). Transaksi eksternal refers to external transactions or transactions with entities outside of the business. In this case, (1) buying office equipment from the store "Amanda" is an external transaction as it involves purchasing from a third-party store. (2) Receiving payment from a service worker for services rendered is also an external transaction as it involves receiving money from an external party. (3) Paying for electricity and telephone expenses is an external transaction as it involves paying external utility providers. Therefore, (1), (2), and (3) are the transactions that qualify as external transactions.

The total revenue from services can be calculated by subtracting the total expenses from the operating profit. In this case, the operating profit is given as Rp 435,000.00. To find the total revenue, we need to add the operating profit to the total expenses. The total expenses in this case are the sum of biaya gaji (Rp 320,000.00), biaya sewa kantor (Rp 780,000.00), and biaya lain-lain (Rp 200,000.00), which equals Rp 1,300,000.00. Adding the operating profit and total expenses gives us Rp 1,735,000.00, which is the correct answer.

Based on the given data, the total expenses are calculated by adding the insurance expense (Rp 1,200,000), salary expense (Rp 2,000,000), and rent expense (Rp 1,000,000), which equals Rp 4,200,000. The net income can be calculated by subtracting the total expenses from the total revenue, which is Rp 20,200,000 - Rp 4,200,000 = Rp 16,000,000. The change in capital can be calculated by subtracting the initial capital (Rp 5,700,000) from the final capital (Rp 9,100,000), which equals Rp 3,400,000. The private withdrawal (Rp 1,000,000) is then added to the change in capital, resulting in a total of Rp 4,400,000. Therefore, the remaining amount, Rp 11,400,000, is the amount of the supplies expense.

The correct answer is Peralatan RP 3.000.000,00 (D) Utang Rp 1.200.000,00 (K) Kas Rp 1.800.000,00 (K). This is because the salon purchased equipment worth Rp 3.000.000,00 but only paid Rp 1.800.000,00, leaving a remaining balance to be paid later. Therefore, the equipment is debited for its full value of Rp 3.000.000,00, the outstanding amount owed is credited to the Utang (liability) account, and the cash paid is credited to the Kas (cash) account.

Based on the given accounts, the net profit of Budi Santoso's bus transportation service company is Rp 12,500,000. To calculate the gross revenue, we need to add the expenses and costs deducted from the net profit. The given accounts include expenses such as employee salaries (Rp 5,000,000), equipment (Rp 15,000,000), private expenses (Rp 1,500,000), electricity, water, and telephone (Rp 1,000,000), and building depreciation (Rp 1,000,000). By adding these expenses to the net profit, we get a gross revenue of Rp 20,000,000. Therefore, the correct answer is Rp 20,000,000.