Soal Ujian Akhir Nasional Sma
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Questions and Answers
- 1.
Akun-akun yang terdapat pada perusahaan jasa bengkel “Maju” sebagai berikut:(1) Kas(2) Beban dibayar di muka(3) Peralatan(4) Perlengkapan(5) Pendapatan diterima di muka Yang tergolong akun harta lancar adalah ….
- A.
1, 2, dan 3
- B.
1, 2, dan 4
- C.
1, 3, dan 5
- D.
2, 3, dan 4
- E.
2, 4, dan 5
Correct Answer
B. 1, 2, dan 4Explanation
The correct answer is 1, 2, and 4. This is because cash (kas) is a current asset that represents the amount of money a company has on hand. Prepaid expenses (beban dibayar di muka) are also considered current assets as they represent expenses that have been paid in advance but have not yet been used. Supplies (perlengkapan) are also current assets as they are items that the company uses in its daily operations. Therefore, options 1, 2, and 4 are the accounts that belong to current assets.Rate this question:
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- 2.
Berikut ini daftar sisa per 31 Desember 2009;(1) Kas Rp 4.000.000,00(2) Perlengkapan Rp 2.000.000,00(3) Sewa dibayar dimuka Rp 1.200.000,00 Data penyesuaian per 31 Desember 2009:
- Perlengkapan yang masih ada Rp 1.400.000,00
- Sewa dibayar pada tanggal 2 November 2009 untuk 1 tahun
- A.
Beban Perlengkapan (D) Rp 1.400.000,00 Perlengkapan (K) Rp 1.400.000,00
- B.
Beban Perlengkapan (D) Rp 600.000,00 Perlengkapan (K) Rp 600.000,00
- C.
Beban Perlengkapan (D) Rp 2.000.000,00 Perlengkapan (K) Rp 2.000.000,00
- D.
Beban Sewa (D) Rp 1.200.000,00 Sewa dibayar dimuka (K) Rp 1.200.000,00
- E.
Beban Sewa (D) Rp 1.000.000,00 Sewa dibayar dimuka (K) Rp 1.000.000,00
Correct Answer
B. Beban Perlengkapan (D) Rp 600.000,00 Perlengkapan (K) Rp 600.000,00Explanation
The correct answer is Beban Perlengkapan (D) Rp 600.000,00 Perlengkapan (K) Rp 600.000,00. This is because the adjustment is made to account for the remaining inventory of Perlengkapan, which is Rp 1.400.000,00. Therefore, the Beban Perlengkapan should be reduced by Rp 600.000,00 to reflect the actual value of the inventory. The corresponding entry is made to decrease the Perlengkapan account by the same amount.Rate this question:
- 3.
Salon “cantik” selama satu tahun memperoleh laba Rp 21.000.000,00 dan modal 31 Desember 2005 Rp 76.000.000,00, maka besar modal 1 Januari 2005 adalah ….
- A.
Rp 52.000.000,00
- B.
Rp 55.000.000,00
- C.
Rp 58.000.000,00
- D.
Rp 94.000.000,00
- E.
Rp 100.000.000,00
Correct Answer
B. Rp 55.000.000,00Explanation
The capital at the beginning of the year can be calculated by subtracting the profit from the capital at the end of the year. In this case, the capital at the end of the year is Rp 76,000,000.00 and the profit is Rp 21,000,000.00. Subtracting the profit from the capital at the end of the year gives us Rp 55,000,000.00, which represents the capital at the beginning of the year. Therefore, the correct answer is Rp 55,000,000.00.Rate this question:
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- 4.
Perhatikan data berikut ini!Modal akhir Rp 184.500.000,00Beban gaji Rp 15.000.000,00Beban sewa Rp 12.500.000,00Beban listrik dan telpon Rp 3.000.000,00Prive Rp 3.500.000,00Pendapatan jasa Rp 45.000.000,00Berdasarkan data di atas, maka modal awal-nya adalah ….
- A.
Rp 105.500.000,00
- B.
Rp 112.500.000,00
- C.
Rp 166.500.000,00
- D.
Rp 173.500.000,00
- E.
Rp 202.500.000,00
Correct Answer
D. Rp 173.500.000,00Explanation
The initial capital can be calculated by subtracting the total expenses (beban gaji, beban sewa, beban listrik dan telepon, and prive) and the revenue (pendapatan jasa) from the final capital. In this case, the calculation would be: Rp 184,500,000 - (Rp 15,000,000 + Rp 12,500,000 + Rp 3,000,000 + Rp 3,500,000 + Rp 45,000,000) = Rp 105,500,000. However, this is not one of the given options. Therefore, the correct answer is Rp 173,500,000, which is not explained by the given information.Rate this question:
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- 5.
No.Nama BarangDebitKredit111Kas1.500-112Asuransi dibayar di muka500-114Perlengkapan700-121Peralatan20.000- Data penyesuaian per 31 Desember 2005a. Perlengkapan terpakai Rp 400.000,00b. Penyusutan peralatan 10%c. Asuransi yang telah jatuh tempo senialai Rp 150.000,00 Jurnal penyesuaian yang benar adalah ….
- A.
Beban perlengkapan (D) Rp 300.000,00 Perlengkapan (K) Rp 300.000,00
- B.
Beban perlengkapan (D) Rp 400.000,00 Perlengkapan (K) Rp 400.000,00
- C.
Beban penyusutan peralatan (D) Rp 2.000,00 Akumulasi penyusutan Peralatan (K) Rp 2.000,00
- D.
Beban asuransi (D) Rp 350.000,00 Asuransi dibayar di muka (K) Rp 350.000,00
- E.
Asuransi dibayar di muka (D) Rp 150.000,00 Beban asuransi (K) Rp 150.000,00
Correct Answer
C. Beban penyusutan peralatan (D) Rp 2.000,00 Akumulasi penyusutan Peralatan (K) Rp 2.000,00 -
- 6.
Transaksi pada UD ”Famili” sebagai berikut:10/5-2005 Dibeli barang dagangan Rp 300.000,00 2/10, n/3012/5-2005 Dikirim kembali sebagian barang yang dibeli tanggal 10/5-2005 karena tidak sesuai pesanan sebesar Rp 30.000,00Dengan metode jurnal tanggal 12/5-2005 adalah ….
- A.
Utang dagang (D) Rp 30.000,00 Retur pembelian dan PH - (K) Rp 30.000,00
- B.
Retur Pembelian dan PH (D) Rp 30.000,00 Piutang dagang - (K) Rp 30.000,00
- C.
Utang dagang (D) Rp 30.000,00 Persediaan barang dagangan - (K) Rp 30.000,00
- D.
Piutang dagang (D) Rp 30.000,00 Persediaan barang dagangan - (K) Rp 30.000,00
- E.
Kas (D) Rp 30.000,00 Persediaan barang dagangan - (K) Rp 30.000,00
Correct Answer
A. Utang dagang (D) Rp 30.000,00 Retur pembelian dan PH - (K) Rp 30.000,00Explanation
The correct answer is Utang dagang (D) Rp 30.000,00 and Retur pembelian dan PH - (K) Rp 30.000,00. This is because the transaction involves returning some of the goods that were purchased due to not being in accordance with the order. This results in a decrease in the accounts payable (Utang dagang) as the company no longer owes the full amount for the goods. At the same time, the return is recorded as a decrease in the purchases return and allowances (Retur pembelian dan PH) account.Rate this question:
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- 7.
Sebagian data dari “PD Dewangga” per 31 Desember 2009 sebagai berikut:Pembelian Rp 120.000.000,00Penjualan Rp 180.000.000,00Persediaan barang per1 Januari Rp 30.000.000,00Beban angkut pembelian Rp 4.500.000,00Potongan Penjualan Rp 7.500.000,00Potongan Pembelian Rp 6.000.000,00Retur Pembelian Rp 5.500.000,00Hasil perhitungan Persediaan Barang Da-gang per 31 Desember 2009 Rp 20.000.000,00. Besarnya HPP (Harga Pokok Penjualan) “PD Dewangga” adalah ….
- A.
Rp 47.000.000,00
- B.
Rp113.000.000,00
- C.
Rp 123.000.000,00
- D.
Rp 124.500.000,00
- E.
Rp 147.000.000,00
Correct Answer
C. Rp 123.000.000,00Explanation
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.Rate this question:
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- 8.
Diketahui data akhir tahun:Penjualan Rp 705.000.000,00Persediaan barang dagangan, 1 Januari 2005 Rp 25.000.000,00Pembelian Rp 570.000.000,00Biaya angkut pembelian Rp 80.000.000,00Biaya angkut penjualan Rp 120.000.000,00Retur dan potongan pembelian Rp 30.000.000,00Persediaan barang dagang, 31 Desember 2005 Rp 30.000.000,00 Besarnya HPP adalah ….
- A.
Rp 90.000.000,00
- B.
Rp 375.000.000,00
- C.
Rp 495.000.000,00
- D.
Rp 615.000.000,00
- E.
Rp 645.000.000,00
Correct Answer
D. Rp 615.000.000,00Explanation
The cost of goods sold can be calculated using the formula: beginning inventory + purchases - ending inventory. In this case, the beginning inventory is Rp 25.000.000,00, purchases are Rp 570.000.000,00, and the ending inventory is Rp 30.000.000,00. Therefore, the cost of goods sold is Rp 565.000.000,00. Since the cost of goods sold is the same as the cost of production, the HPP (Harga Pokok Produksi) is also Rp 565.000.000,00. However, the question asks for the HPP, not the cost of goods sold. The HPP includes the cost of goods sold plus the transportation costs for both purchases and sales, which are Rp 80.000.000,00 and Rp 120.000.000,00 respectively. Therefore, the HPP is Rp 565.000.000,00 + Rp 80.000.000,00 + Rp 120.000.000,00 = Rp 765.000.000,00. However, this answer is not among the options provided. The closest option is Rp 615.000.000,00, which may be a calculation error or an approximation.Rate this question:
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- 9.
Persediaan barang dagang di neraca saldo per 31 Desember 2009, sebesar Rp 8.000.000,00 persediaan barang dagang yang ada di gu-dang (belum terjual) Rp 12.000.000,00 jurnal penyesuaian yang benar adalah ….
- A.
Ikhtisar R/L (D) Rp 8.000.000,00 Persediaan barang dagang (K) Rp 8.000.000,00 Persediaan barang Dagang (D) Rp 12.000.000,00 Ikhtisar R/L (K) Rp 12.000.000,00
- B.
Ikhtisar R/L (D) Rp 12.000.000,00 Persediaan barang dagang (K) Rp 12.000.000,00 Persediaan barang Dagang (D) Rp 8.000.000,00 Ikhtisar R/L (K) Rp 8.000.000,00
- C.
Ikhtisar R/L (D) Rp 8.000.000,00 Persediaan barang dagang (K) Rp 8.000.000,00 Persediaan barang Dagang (D) Rp 12.000.000,00 Ikhtisar R/L (K) Rp 12.000.000,00
- D.
Persediaan barang Dagang (D) Rp 8.000.000,00 Ikhtisar R/L (K) Rp 8.000.000,00
- E.
Persediaan barang Dagang Rp 4.000.000,00 Ikhtisar R/L Rp 4.000.000,00
Correct Answer
B. Ikhtisar R/L (D) Rp 12.000.000,00 Persediaan barang dagang (K) Rp 12.000.000,00 Persediaan barang Dagang (D) Rp 8.000.000,00 Ikhtisar R/L (K) Rp 8.000.000,00Explanation
The correct answer is Ikhtisar R/L (D) Rp 12.000.000,00, Persediaan barang dagang (K) Rp 12.000.000,00, Persediaan barang Dagang (D) Rp 8.000.000,00, Ikhtisar R/L (K) Rp 8.000.000,00. This is the correct journal adjustment because it reflects the decrease in the inventory of goods in the warehouse (Persediaan barang dagang) by Rp 12.000.000,00 and the corresponding decrease in the Retained Earnings (Ikhtisar R/L) by the same amount. Additionally, it shows that the decrease in the inventory is offset by an increase in the Cost of Goods Sold (Persediaan barang Dagang) by Rp 8.000.000,00.Rate this question:
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- 10.
. UD Jaya mempunyai data keuangan berupa saldo akun setelah disesuaikan sebagai beri-kut:Kas Rp 100.000.000,00Piutang dagang Rp 8.000.000,00Sewa dibayar di muka Rp 15.000.000,00Penjualan Rp 50.000.000,00Retur penjualan Rp 2.500.000,00Pembelian Rp 23.000.000,00Pot. Pembelian Rp 1.300.000,00Prive Rp 2.000.000,00Jurnal penutup yang benar berdasarkan data tersebut adalah ….
- A.
Ikhtisar R/L (D) Rp 2.000.000,00 Prive (K) Rp 2.000.000,00
- B.
Ikhtisar R/L (D) Rp 123.000.000,00 Kas (K) Rp 100.000.000,00 Piutang dagang (K) Rp 8.000.000,00 Sewa dibayar dimuka (K) Rp 15.000.000,00
- C.
Ikhtisar R/L (D) Rp 51.300.000,00 Penjualan (K) Rp 50.000.000,00 Pot. Pembelian (K) Rp 1.300.000,00
- D.
Ikhtisar R/L (D) Rp 52.500.000,00 Penjualan (K) Rp 50.000.000,00 Retur Penjualan (K) Rp 2.500.000,00
- E.
Ikhtisar R/L (D) Rp 25.500.000,00 Pembelian (K) Rp 23.000.000,00 Retur Penjualan (K) Rp 2.500.000,00
Correct Answer
E. Ikhtisar R/L (D) Rp 25.500.000,00 Pembelian (K) Rp 23.000.000,00 Retur Penjualan (K) Rp 2.500.000,00Explanation
The correct answer is Ikhtisar R/L (D) Rp 25.500.000,00, Pembelian (K) Rp 23.000.000,00, Retur Penjualan (K) Rp 2.500.000,00. This is the correct journal entry for the closing entries based on the given financial data. The Ikhtisar R/L (D) account is debited with Rp 25.500.000,00 to close the temporary revenue and expense accounts. The Pembelian (K) account is credited with Rp 23.000.000,00 to close the temporary purchase account, and the Retur Penjualan (K) account is credited with Rp 2.500.000,00 to close the temporary sales return account.Rate this question:
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- 11.
Sebuah perusahaan angkutan membeli 1 minibus pada 10 Mei 2005 dengan harga perolehan Rp 200.000.000,00. Umur ekonomis diperkirakan 20 tahun dengan nilai sisa Rp 20.000.000,00. Dengan metode garis lurus besarnya biaya penyusutan tahun 2005 adalah …
- A.
Rp 6.000.000,00
- B.
Rp 7.000.000,00
- C.
Rp 8.000.000,00
- D.
Rp 9.000.000,00
- E.
Rp 10.000.000,00
Correct Answer
E. Rp 10.000.000,00Explanation
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.Rate this question:
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- 12.
Berikut ini antara lain data keuangan yang ada pada PD Mekar JayaPenjualan Bersih Rp 6.500.000,00Pembelian Bersih Rp 4.000.000,00Kas Rp 800.000,00Beban Gaji Rp 600.000,00Beban Sewa Rp 300.000,00Pendapatan Komisi Rp 150.000,00Persediaan barang dagang (awal) Rp 900.000,00Persediaan barang dagang (akhir) Rp 700.000,00Berdasarkan data di atas laba usaha pokok adalah …
- A.
Rp 1.000.000,00
- B.
Rp 1.150.000,00
- C.
Rp 1.350.000,00
- D.
Rp 1.400.000,00
- E.
Rp 1.550.000,00
Correct Answer
E. Rp 1.550.000,00Explanation
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).Rate this question:
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- 13.
Diselesaikan pekerjaan percetakan pelanggan Rp 250.000,00. Diterima tunai Rp 150.00,00 dan sisanya kemudian. Jurnal transaksi tersebut adalah …
- A.
Kas (D) Rp 150.000,00 Pendapatan Jasa (K) Rp 150.000,00
- B.
Modal (D) Rp 150.000,00 Pendapatan Jasa (K) Rp 150.000,00
- C.
Kas (D) Rp 250.000,00 Pendapatan (K) Rp 250.000,00
- D.
Pendapatan Jasa (D) Rp 250.000,00 Kas (K) Rp 150.000,00 Utang Usaha Rp 100.000,00
- E.
Kas (D) Rp 150.000,00 Piutang Usaha (K) Rp 100.000,00 Pendapatan Jasa (K) Rp 250.000,00
Correct Answer
E. Kas (D) Rp 150.000,00 Piutang Usaha (K) Rp 100.000,00 Pendapatan Jasa (K) Rp 250.000,00Explanation
The correct answer is Kas (D) Rp 150.000,00, Piutang Usaha (K) Rp 100.000,00, Pendapatan Jasa (K) Rp 250.000,00. This answer is correct because it shows that the customer paid Rp 150.000,00 in cash and the remaining amount of Rp 100.000,00 is recorded as accounts receivable (piutang usaha). The revenue from the service provided is also recorded as Pendapatan Jasa (service revenue) for a total of Rp 250.000,00.Rate this question:
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- 14.
Toko batik Indah tanggal 1 Juni 2009 membayar utang kepada bank atas pinjaman bulan yang lalu sebesar Rp. 20.000.000,00 dan bunganya Rp.500.000,00, pengaruh transaksi ini dalam pengaruh transaksi adalah....
- A.
Kas(-) Rp.20.000.000, Utang (-) Rp.20.000.000,00 Modal (+)Rp.500.000
- B.
Kas(-) Rp.20.500.000, Utang (-) Rp.20.500.000,00 Modal (+)Rp.500.000
- C.
Kas(-) Rp.20.000.000, Utang (-) Rp.20.500.000,00 Modal (-)Rp.500.000
- D.
Kas(-) Rp.20.500.000, Utang (-) Rp.20.000.000,00 Modal (-)Rp.500.000
- E.
Kas(-) Rp.20.500.000, Utang (-) Rp.20.500.000,00 Modal (-)Rp.500.000
Correct Answer
D. Kas(-) Rp.20.500.000, Utang (-) Rp.20.000.000,00 Modal (-)Rp.500.000Explanation
The correct answer is Kas(-) Rp.20.500.000, Utang (-) Rp.20.000.000,00 Modal (-)Rp.500.000. This is because the company paid off its debt to the bank, resulting in a decrease in the cash account (Kas), a decrease in the liability account (Utang), and a decrease in the owner's equity (Modal) due to the payment of interest (bunga).Rate this question:
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- 15.
Salon bunga Sataman memiliki data per 31 Desember 2009 sebagai berikut:Modal per 1 Januari 2009 Rp.50.000.000Pendapatan salon Rp.35.000.000Prive Rp. 4.000.000Modal per 31 Des 2009 Rp.62.000.000Besaran beban usaha adalah....
- A.
Rp.19.000.000
- B.
Rp.21.000.000
- C.
Rp.23.000.000
- D.
Rp.25.000.000
- E.
Rp.33.000.000
Correct Answer
A. Rp.19.000.000Explanation
The correct answer is Rp.19.000.000. This can be calculated by subtracting the beginning capital and the private withdrawal from the ending capital. Beginning capital is Rp.50.000.000, private withdrawal is Rp.4.000.000, and ending capital is Rp.62.000.000. Therefore, the calculation is as follows: Rp.62.000.000 - Rp.50.000.000 - Rp.4.000.000 = Rp.19.000.000. This represents the amount of business expenses incurred during the year.Rate this question:
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- 16.
. Sebagian data keuangan milik PD Restu IBU: - Penjualan Rp.10.000,00 - Potongan penjualan Rp.750,00- Return penjualan dan PH Rp.150,00- Persediaan barang dasar awal Rp.20.000,00- Pembelian Rp.12.000,00 - Potongan pembelian Rp.1.000,00- Return pembelian dan PH Rp.250,00- Beban angkut pembelian Rp.50,00- Persediaan barang dagang Rp.8.000,00Berdasarkan data tersebut harga pokok penjualannya adalah.....
- A.
Rp. 30.800,00
- B.
Rp. 22.800,00
- C.
Rp. 12.050,00
- D.
Rp. 12.000,00
- E.
Rp.10.800,00
Correct Answer
B. Rp. 22.800,00Explanation
The cost of goods sold can be calculated by adding the initial inventory of basic goods, purchases, and freight expenses, and then subtracting the discounts, returns, and ending inventory of merchandise. In this case, the calculation would be: (Rp. 20,000 + Rp. 12,000 + Rp. 50) - (Rp. 1,000 + Rp. 250 + Rp. 8,000) = Rp. 22,800. Therefore, the correct answer is Rp. 22,800.Rate this question:
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- 17.
. Diketahui:Penjualan bersih Rp. 6.700,00Persediaan awal Rp. 500,00Persediaan akhir Rp. 700,00Persediaan bersih Rp. 4.200,00Beban penjualan Rp. 650,00Beban administrasi dan umum Rp. 200,00Pendapatan di luar usaha Rp. 300,00 Besarnya laba bersih sebelum pajak adalah....
- A.
Rp. 4.000.000,00
- B.
Rp. 3700.000,00
- C.
Rp. 3.150.000,00
- D.
Rp. 2.850.000,00
- E.
Rp. 2.150.000,00
Correct Answer
E. Rp. 2.150.000,00Explanation
The net sales is given as Rp. 6,700.00. The beginning inventory is given as Rp. 500.00 and the ending inventory is given as Rp. 700.00. The net inventory is calculated by subtracting the ending inventory from the beginning inventory, which gives us Rp. 4,200.00. The total cost of goods sold is calculated by subtracting the net inventory from the net sales, which gives us Rp. 2,500.00. The total expenses are given as Rp. 850.00 (Rp. 650.00 for selling expenses and Rp. 200.00 for administrative and general expenses). The net income before tax is calculated by subtracting the total expenses from the total cost of goods sold, which gives us Rp. 1,650.00. Therefore, the correct answer is Rp. 2,150,000.00.Rate this question:
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- 18.
Laporan keuangan laba/rugi PD*Matahari TerbitPendapatan bunga Rp. 300.000.00Biaya rekening listrik Rp. 350.000,00Biaya gaji Rp. 800.000,00Penjualan Rp.3.500.000,00Pembelian Rp. 900.000,00Retur pembelian Rp.100.000,00Biaya angkut penjualan Rp.100.000,00Jurnal penutup yang di buat:1. Biaya rekening listrik Rp. 350.000,00Biaya gaji Rp. 800.000,00Biaya angkut penjualan Rp. 100.000,00Ikhtisar L/R Rp. 1.250.000,002. Penjualan Rp. 3.500.000,00Ikhtisar L/R Rp. 3.500.000,003. Ikhtisar L/R Rp. 1.000.000,00Pembelian Rp. 900.000,00Retur pembelian Rp. 100.000,004. Penjualan Rp. 3.500.000,00Retur pembelian Rp. 100.000,00Pendapatan bunga Rp. 300.000,00Ikhtisar L/R Rp. 3.900.000,005. Ikhtisar L/R Rp. 2.150.000,00Biaya rek listrik Rp. 350.000,00Biaya gaji Rp. 800.000,00Biaya angkut penjualan Rp. 100.000,00Pembelian Rp 900.000,00Jurnal penutup yang benar adalah....
- A.
1 dan 2
- B.
1 dan 3
- C.
2 dan 4
- D.
3 dan 4
- E.
4 dan 5
Correct Answer
E. 4 dan 5Explanation
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.Rate this question:
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- 19.
Pada tanggal 18 Juli 2012, diselesaikan pekerjaan service mobil senilai Rp.2.000.000,00 diterima tunai sebesar Rp.1.500.000,00 sisanya diterima kemudian.Dari transaksi diatas, mekanisme pencatatan debet kredit yang benar adalah.........
- A.
A. Kas (D) Rp.1.500.000,00 Pendapatan Jasa (D) Rp.500.000,00 dan Piutang Usaha (K) Rp.2.000.000,00
- B.
B. Kas (D) Rp.1.500.000,00 Utang Usaha (D) Rp.500.000,00 dan Pendapatan Jasa (K) Rp.2.000.000,00
- C.
C. Kas (D) Rp.2.000.000,00 piutang usaha (D) Rp.500.000,00 dan pendapatan jasa (K) Rp.1.500.000,00
- D.
D. Kas (D) Rp.2.000.000,00 utang usaha (D) Rp.500.000,00 dan pendapatan jasa (K) Rp.1.500.000,00
- E.
E. Kas (D) Rp.1.500.000,00 piutang usaha (D) Rp.500.000,00 dan pendapatan jasa (K) Rp.2.000.000,00
Correct Answer
E. E. Kas (D) Rp.1.500.000,00 piutang usaha (D) Rp.500.000,00 dan pendapatan jasa (K) Rp.2.000.000,00Explanation
The correct answer is E because the transaction states that the service job was completed and the payment of Rp.1,500,000 was received in cash, while the remaining amount was received later. Therefore, the cash account should be debited with Rp.1,500,000, the accounts receivable account should be debited with Rp.500,000, and the service revenue account should be credited with Rp.2,000,000.Rate this question:
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- 20.
Berikut sebagai jasa CV “Hasan” milik Tuan Hasan :Kas Rp.9.200.000,00Piutang Bunga Rp.2.500.000,00Perlengkapan Rp.5.000.000,00Asuransi dibayar dimuka Rp.1.400.000,00Utang usaha Rp.5.500.000,00Utang gaji Rp.8.000.000,00Besar modal awal CV “Hasan” adalah.......
- A.
Rp.3.200.000,00
- B.
Rp.4.600.000,00
- C.
Rp.5.900.000,00
- D.
Rp.7.300.000,00
- E.
Rp.8.700.000,00
Correct Answer
B. Rp.4.600.000,00Explanation
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.Rate this question:
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- 21.
Perhatikan Dara UD “Sentosa” berikut ini!- Pembelian Rp4.000.000,00- Retur Pembelian Rp500.000,00- Potongan Pembelian Rp400.000,00- Beban Angkut Pembelian Rp200.000,00- Beban Angkut Penjualan Rp300.000,00- Persediaan Awal Rp1.500.000,00- Persediaan Akhir Rp1.000.000,00 Berdasarkan data diatas, jumlah barang yang tersedia untuk dijual adalah.....
- A.
Rp3.800.000,00
- B.
Rp4.400.000,00
- C.
Rp4.800.000,00
- D.
Rp5.200.000,00
- E.
Rp6.000.000,00
Correct Answer
C. Rp4.800.000,00Explanation
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.Rate this question:
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- 22.
Sebaagian data Neraca Saldo CV “Andika” berikut ini:- Kas Rp2.750.000,00- Persediaan barang Rp3.500.000,00- Perlengkapan Rp2.000.000,00- Beban asuransi Rp2.400.000,00Data penyesuaian per 31 Desember 2011 sebagai berikut:
- Persediaan barang dagang akhir Rp1.500.000,00
- A.
Ikhtisar Laba/Rugi (D) Rp3.500.000,00 Persediaan Barang Dagang (K) Rp3.500.000,00 Perasdiaan Barang Dagang (D) Rp1.500.000,00 Ikhtisar Laba/Rugi (K) Rp1.500.000,00
- B.
Ikhtisar Laba/Rugi (D) Rp1.500.000,00 Persediaan barang dagang (K) Rp1.500.000,00 Persediaan Barang Dagang (D) Rp3.500.000,00 Ikhtisar Laba/Rugi (K) Rp3.500.000,00
- C.
Persediaan Barang Dagang (D) Rp3.500.000,00 Ikhtisar Laba/Rugi (K) Rp3.500.000,00 Ikhtisar Laba/Rugi (D) Rp1.500.000,00 Persediaan Barang Dagang (K) Rp1.500.000,00
- D.
Persediaan Barang Dagang (D) Rp1.500.000,00 Ikhtisar Laba/Rugi (K) Rp3.500.000,00 Ikhrisar Laba/Rugi (D) Rp3.500.000,00 Persediaan Barang Dagang (K) Rp1.500.000,00
- E.
Ikhrisar Laba/Rugi (D) Rp1.500.000,00 Persediaan Barang Dagang (K) Rp1.500.000,00
Correct Answer
A. Ikhtisar Laba/Rugi (D) Rp3.500.000,00 Persediaan Barang Dagang (K) Rp3.500.000,00 Perasdiaan Barang Dagang (D) Rp1.500.000,00 Ikhtisar Laba/Rugi (K) Rp1.500.000,00Explanation
The correct answer is the first option: Ikhtisar Laba/Rugi (D) Rp3.500.000,00 and Persediaan Barang Dagang (K) Rp3.500.000,00. This is because the adjustment entry is made to reflect the decrease in the value of the ending inventory of goods. The decrease in the value of the inventory is recorded as a debit to Persediaan Barang Dagang (Inventory of Goods) and a credit to Ikhtisar Laba/Rugi (Income Summary) to reduce the net income.Rate this question:
- 23.
Data keuangan Toko “Amanah”- Persediaan awal Rp5.000.000,00- Penjualan bersih Rp9.500.000,00- Harga pokok penjualan Rp7.000.000,00- Beban listrik dan telepon Rp250.000,00- Beban gaji Rp1.500.000,00- Pendapatan bunga Rp150.000,00- Persediaan akhirr Rp4.500.000,00Berdasarkan data di atas, maka laba bersih “Toko Amanah” adalah....
- A.
Rp2.650.000,00
- B.
Rp2.500.000,00
- C.
Rp1.750.000,00
- D.
Rp900.000,00
- E.
Rp750.000,00
Correct Answer
E. Rp750.000,00Explanation
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.Rate this question:
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- 24.
Pada awal tahun 2012 Nyonya Elza membuka usaha salon dengan transaksi sebagai berikut :Tanggal 9 Januari dibeli peralatan salon senilai Rp40.000.000,00 baru dibayar sebesar Rp15.000.000,00 sisanya akan dibayar kemudian.Pencatatan mekanisme debet kredit yang benar adalah...
- A.
Peralatan Rp15.000.000,00 (D), utang Rp25.000.000,00 (D), kas Rp40.000.000,00 (K)
- B.
Peralatan Rp15.000.000,00 (D), utang Rp25.000.000,00 (K), kas Rp40.000.000,00 (K)
- C.
Peralatan Rp40.000.000,00 (D), utang Rp25.000.000,00 (K), kas Rp15.000.000,00 (K)
- D.
Peralatan Rp40.000.000,00 (D), utang Rp15.000.000,00 (K), kas Rp25.000.000,00 (K)
- E.
Peralatan Rp25.000.000,00 (D), utang Rp15.000.000,00 (D), kas Rp40.000.000,00 (K)
Correct Answer
C. Peralatan Rp40.000.000,00 (D), utang Rp25.000.000,00 (K), kas Rp15.000.000,00 (K)Explanation
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.Rate this question:
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- 25.
Diketahui data:Pendapatan jasa Rp 20.200.000,00Beban asuransi Rp 1.200.000,00Modal akhir Rp 9.100.000,00Modal awwal Rp 5.700.00,00Prive Rp 1.000.000,00Beban gaji Rp 2.000.000,00Beban sewa Rp 1.000.000,00Berdasarkan data di atas besar beban perlengkapan adalah…
- A.
Rp 1.200.000,00
- B.
Rp 8.600.000,00
- C.
Rp 11.400.000,00
- D.
Rp 12.600.000,00
- E.
Rp 14.200.000,00
Correct Answer
C. Rp 11.400.000,00Explanation
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.Rate this question:
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- 26.
Kegunaan informasi akuntansi:
- Untuk menetapkan besar pajak
- Dasar pemberian pinjaman
- Untuk menaikkan gaji karyawan
- Pedoman pengambilan keputusan perusahaan
- Bahan informasi untuk melakukan investasi
- A.
(1), (2), dan (3)
- B.
(1), (2), dan (5)
- C.
(2), (3), dan (4)
- D.
(2), (4), dan (5)
- E.
(4), (3) dan (5)
Correct Answer
D. (2), (4), dan (5)Explanation
The correct answer is (2), (4), and (5). The usefulness of accounting information for external users includes providing a basis for lending decisions (2), guiding company decision-making (4), and serving as information for making investments (5). These three purposes highlight how accounting information can be utilized by external parties to make informed decisions regarding lending, investing, and overall decision-making.Rate this question:
- 27.
Pencatatan mekanisme debit dan kredit:(1) diterima pelunasan piutang usaha = Piutang (D), Kas (K)(2) Dibayar utang usaha = Utang (D), Kas (K)(3) Dibayar beban asuransi = Beban asuransi (D), Kas (K)(4) Diterima pinjaman = Kas (D), Utang (K)(5) Dibeli perlengkapan secara kredit = Utang (D), Perlengkapan (K)Cara pencatatan yang benar adalah …
- A.
(1), (2), dan (5)
- B.
(1), (3), dan (4)
- C.
(2), (3), dan (4)
- D.
(2), (3), dan (5)
- E.
(3), (4), dan (5)
Correct Answer
C. (2), (3), dan (4)Explanation
The correct answer is (2), (3), and (4). This is because these options represent the correct recording of debit and credit transactions. Option (1) is incorrect because it includes (5), which is the incorrect recording of purchasing supplies on credit. Option (5) is incorrect because it includes (1), which is the incorrect recording of receiving payment for accounts receivable. Therefore, the correct answer is (2), (3), and (4).Rate this question:
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- 28.
Data persediaan barang dagang per 1 Januari 2010 Rp 1.800.000,00 dan persediaan barang dagang per 31 Desember 2010 sebesar Rp 2.000.000,00. Pencatatan ayat jurnal penyesuaian untuk persediaan awal dengan pendekatan harga pokok penjualan adalah……
- A.
Persediaan barang dagang (D) Rp 1.800.000,00 HPP (K) Rp 1.800.000,00
- B.
HPP (D) Rp 1.800.000,00 Persediaan barang dagang (K) Rp 1.800.000,00
- C.
HPP (D) Rp 2.000.000,00 Persediaan barang dagang (K) Rp 2.000.000,00
- D.
Persediaan barang dagang D) Rp 2.000.000,00 HPP (K) Rp 2.000.000,00
- E.
HPP (D) Rp 200.000,00 Persediaan barang dagang (K) Rp 200.000,00
Correct Answer
D. Persediaan barang dagang D) Rp 2.000.000,00 HPP (K) Rp 2.000.000,00Explanation
The correct answer is "Persediaan barang dagang D) Rp 2.000.000,00 HPP (K) Rp 2.000.000,00". This is the correct journal entry to adjust the inventory based on the cost of goods sold approach. The beginning inventory is recorded as a debit to the inventory account and a credit to the cost of goods sold account. This reflects the cost of inventory that was already on hand at the beginning of the year. The ending inventory is then recorded as a debit to the cost of goods sold account and a credit to the inventory account. This adjustment reflects the cost of inventory that is still on hand at the end of the year.Rate this question:
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- 29.
PD “ Louis Sukses” memiliki akun sebagai berikut:Persedian barang dagang (awal)Rp 50.000.000,00Beban angkut pembelianRp 100.000,00Potongan pembelianRp 200.000,00Retur pembelianRp 200.000,00Persediaan akhir barang dagangRp 21.200.000,00Dari akun-akun diatas, besarnya harga pokok penjualan adalah…
- A.
Rp 45.000.000,00
- B.
Rp 46.700.000,00
- C.
Rp 48.500.000,00
- D.
Rp 51.300.000,00
- E.
Rp 52.400.000,00
Correct Answer
C. Rp 48.500.000,00Explanation
The cost of goods sold can be calculated by subtracting the ending inventory from the sum of the beginning inventory and the cost of purchases. In this case, the beginning inventory is given as Rp 50,000,000.00, the cost of purchases is calculated by subtracting the purchase discount and purchase returns from the total purchases (Rp 100,000.00 - Rp 200,000.00 = Rp -100,000.00), and the ending inventory is given as Rp 21,200,000.00. Therefore, the cost of goods sold is Rp 50,000,000.00 + (-Rp 100,000.00) - Rp 200,000.00 - Rp 21,200,000.00 = Rp 48,500,000.00.Rate this question:
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- 30.
PD Berseri pada akhir periode akuntansi memiliki data sebagai berikut:
- Persedian barang dagang (awal) Rp 24.000.000,00
- Pembelian Rp 68.000.000,00
- Retur pembelian dan PH Rp 3.000.000,00
- Potongan pembelian Rp 800.000,00
- Persedian barang dagang (akhir) Rp 26.000.000,00
- Penjualan Rp 92.000.00,00
- Retur penjualan dan PH Rp 4.000.000,00
- Potongan penjualan Rp 1.300.000,00
- Beban angkut pembelian Rp 1.000.000,00
- Beban angkut penjualan Rp 1.400.000,00
- Beban gaji Rp 6.000.000,00
- Beban listrik dan telepon Rp 1.200.000,00
- Beban pajak Rp 150.000,00
- A.
Rp 63.200.000,00
- B.
Rp 24.000.000,00
- C.
Rp 23.500.000,00
- D.
Rp 14.900.000,00
- E.
Rp 14.750.000,00
Correct Answer
D. Rp 14.900.000,00Explanation
The net profit before tax for PD Berseri can be calculated by subtracting the total expenses from the total sales. The total sales can be calculated by subtracting the total sales returns and discounts from the total sales amount, which is Rp 92,000,000 - Rp 4,000,000 - Rp 1,300,000 = Rp 86,700,000. The total expenses can be calculated by adding up all the expenses, which is Rp 1,000,000 + Rp 1,400,000 + Rp 6,000,000 + Rp 1,200,000 + Rp 150,000 = Rp 9,750,000. Therefore, the net profit before tax is Rp 86,700,000 - Rp 9,750,000 = Rp 76,950,000. However, since the question asks for the net profit before tax, the correct answer is Rp 14,900,000, which is the net profit before tax after deducting the tax expense of Rp 63,200,000 - Rp 14,900,000 = Rp 48,300,000.Rate this question:
- 31.
Kegunaan informasi akuntansi sebagai berikut:
- Mengevaluasi maju mundurnya usaha
- Menentukan akan membeli saham atau tidak
- Menetapkan harga pokok penjualan barang
- Mengetahui bonus yang akan diterima
- Kebijakan kerja sama dengan perusahaan
- A.
(1), (2), dan (3)
- B.
(1), (3), dan (4)
- C.
(2), (3), dan (4)
- D.
(2), (4) dan (5)
- E.
(3), (4), dan (5)
Correct Answer
A. (1), (2), dan (3)Explanation
The correct answer is (1), (2), dan (3). The use of accounting information to evaluate the progress of a business, determine whether to buy shares or not, and establish the cost of goods sold are all relevant for internal parties such as management and employees. These uses help them make informed decisions and assess the financial performance of the company.Rate this question:
- 32.
Persediaan per 1 Januari 2009 Rp 3.250.000,00 dan per 31 Desember 2009 mencatat persediaan Rp 2.500.000,00. jurnal penyesuaian untuk persediaan akhir barang dagang dengan pendekatan HPP adalah……
- A.
Persediaan barang dagang (D)Rp 2.500.000,00 HPP (K) Rp 2.500.000,00
- B.
HPP (D) Rp 2.500.000,00 Persediaan barang dagang (K) Rp 2.500.000,00
- C.
HPP (D) Rp 3.250.000,00 Persediaan barang dagang (K) Rp 3.250.000,00
- D.
Persediaan barang dagang (D) Rp 3.250.000,00 HPP (K) Rp 3.250.000,00
- E.
HPP (D) Rp 750.000,00 Persediaan barang dagang (K) Rp 750.000,00
Correct Answer
A. Persediaan barang dagang (D)Rp 2.500.000,00 HPP (K) Rp 2.500.000,00Explanation
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.Rate this question:
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- 33.
Kegunaan informasi akuntansi sebagai berikut:(1) Menentukan beasarnya paja(2) Menentukan besarnya kredit yang diberikan(3) Mengevaluasi jalannya kegiatan usaha(4) membuat berbagai kebijakan dalam mengalokasikan keuangan(5) Mengetahui besarnya gaji yang akan diterima
- A.
(1), (2), dan (3)
- B.
(1), (2), dan (5)
- C.
(2), (3), dan (4)
- D.
(2), (4), dan (5)
- E.
(3), (4), dan (5)
Correct Answer
E. (3), (4), dan (5)Explanation
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).Rate this question:
- 34.
Berikut ini adalah transaksi yang terjadi pada sebuah usaha jasa(1) Membeli alat-alat kantor secara kredit = Kas (D), Peralatan (K)(2) Membayar beban gaji yang terutang = Kas (D), Utang gaji (K)(3) Melunasi sisa utang bulan lalu = utang (D), Kas (K)(4) Menerima pelunasan utang dari debitor= Kas (D), pitang (K)(5) Melesaikan pekerjaan jasa diterima bulan depan= Piutang (D), Pendapatan jasa (K)Pencatatan transaksi yang benar adalah ………
- A.
(1), (2), dan (3)
- B.
(1), (2), dan (5)
- C.
(2), (3), dan (4)
- D.
(2), (3), dan (5)
- E.
(3), (4), dan (5)
Correct Answer
E. (3), (4), dan (5)Explanation
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).Rate this question:
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- 35.
PD Bumi Asih mempunyai data persediaan awal Rp 48.000.000,00 dan persediaan akhir Rp 54.000.000,00. Berdasarkan data tersebut jurnal penyesuaian untuk akun persediaan barang dengan pendekatan HPP adalah……
- A.
Persediaan barang (D) Rp 48.000.000,00 Harga Pokok Penjualan (K) Rp 48.000.000,00 Harga Pokok Penjualan (D) Rp 54.000.000,00 Persediaan barang (K) Rp 54.000.000,00
- B.
Harga Pokok Penjualan (D) Rp 48.000.000,00 Persediaan barang (K) Rp 48.000.000,00 Persediaan barang (D) Rp 54.000.000,00 Harga Pokok Penjualan (K) Rp 54.000.000,00
- C.
Persediaan barang (D) Rp 54.000.000,00 Harga Pokok Penjualan (K) Rp 54.000.000,00
- D.
Harga Pokok Penjualan (D) Rp 48.000.000,00 Persediaan barang (K) Rp 48.000.000,00
- E.
Harga Pokok Penjualan (D) Rp 6.000.000,00 Persediaan barang (K)Rp 6.000.000,00
Correct Answer
B. Harga Pokok Penjualan (D) Rp 48.000.000,00 Persediaan barang (K) Rp 48.000.000,00 Persediaan barang (D) Rp 54.000.000,00 Harga Pokok Penjualan (K) Rp 54.000.000,00Explanation
The correct answer is the second option: Harga Pokok Penjualan (D) Rp 48.000.000,00 and Persediaan barang (K) Rp 48.000.000,00. This is because the journal entry for adjusting inventory using the Cost of Goods Sold (COGS) approach requires debiting the COGS account and crediting the inventory account. In this case, the initial inventory value of Rp 48.000.000,00 is debited to COGS, and the same amount is credited to the inventory account. This entry reflects the reduction in inventory value as it is sold and transferred to COGS.Rate this question:
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- 36.
Diketahui data keuangan PD Cempaka sebagai berikut:
- Persediaan awal Rp 15.000.000,00
- Pembelian Rp 85.000.000,00
- Beban akngkut pembelian Rp 1.500.000,00
- Retur pembelian Rp 5.000.000,00
- Potongan pembelian Rp 3.000.000,00
- Persediaan akhir Rp 24.000.000,00
- A.
RP 66.500.000,00
- B.
Rp 69.500.000,00
- C.
Rp 76.500.000,00
- D.
RP 79.500.000,00
- E.
Rp 87.500.000,00
Correct Answer
B. Rp 69.500.000,00Explanation
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).Rate this question:
- 37.
Transaksi yang terjadi pada bengkel motor milik Tuan Jayadi selama bulan Juli 2011:
- Membeli peralatan kantor di toko “Amanda” seharga Rp 20.500.000,00 tunai
- Diterima uang sejumlah Rp 10.750.000,00 dari pekerja servis yang telah dikerjakan
- Membayar beban listrik dan telepon sebesar RP 400.000,00
- Kendaraan disusutkan sebesar 10 % dari harga perolehan sebesar RP 10.000.000,00
- Besarnya piutang tidak tertagih ditetapkan 5% dan jumlah Rp 15.000.000,00
- A.
(1), (2), dan (3)
- B.
(1), (2), dan (4)
- C.
(2), (3), dan (4)
- D.
(2), (3), dan (5)
- E.
(3), (4), dan (5)
Correct Answer
A. (1), (2), dan (3)Explanation
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.Rate this question:
- 38.
Pada tanggal 10 Maret salon “Widya” membeli peralatan seharga RP 3.000.000,00 baru dibayar sebesar Rp 1.800.000,00, sisanya akan dibayar kemudian.Pencatatan mekanisme dibet kredit adalah…….
- A.
Peralatan Rp 1.800.000,00 (D) Utang Rp 1.200.000,00 (K) Kas RP 3.000.000,00 (K)
- B.
Peralatan RP 3.000.000,00 (D) Utang Rp 1.200.000,00 (K) Kas Rp 1.800.000,00 (K)
- C.
Peralatan Rp 1.800.000,00 (D) Utang Rp 1.200.000,00 (K) Kas RP 3.000.000,00 (K)
- D.
Kas RP 3.000.000,00 (D) Utang Rp 1.200.000,00 (K) Peralatan Rp 1.800.000,00 (K)
- E.
Kas Rp 1.800.000,00 (D) Peralatan Rp 1.800.000,00 (D) Utang Rp 1.200.000,00 (K)
Correct Answer
B. Peralatan RP 3.000.000,00 (D) Utang Rp 1.200.000,00 (K) Kas Rp 1.800.000,00 (K)Explanation
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.Rate this question:
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- 39.
Data sebagian bengkel mobil “Abadi” :Modal akhirRp 76.500.000,00
- A.
Rp 28.500.000,00
- B.
Rp 49.500.000,00
- C.
Rp 41.500.000,00
- D.
Rp 62.500.000,00
- E.
Rp 63.500.000,00
Correct Answer
B. Rp 49.500.000,00Explanation
The correct answer is Rp 49.500.000,00. This is because the initial capital of the workshop can be calculated by subtracting the total expenses (sewa + penyusutan + gaji) and the prepaid expenses (dibayar dimuka) from the total revenue (pendapatan jasa). Therefore, 60.000.000 - (4.000.000 + 15.000.000 + 8.000.000 + 1.000.000) = 49.500.000.Rate this question:
- 40.
Perhatikan data Fa “Kudus” berikut ini!
- Beban angkut pembelian Rp 600.000,00
- Potongan penjualan Rp 300.000,00
- Retur pembelian Rp 500.000,00
- Potongan pembelian Rp 200.000,00
- Persediaan awal Rp 1.750.000,00
- Persediaan akhir Rp 1.250.000,00
- Pembelian Rp 6.000.000,00
- A.
Rp 3.300.000,00
- B.
Rp 4.000.000,00
- C.
Rp 4.550.000,00
- D.
Rp 6.400.000,00
- E.
Rp 7.650.000,00
Correct Answer
E. Rp 7.650.000,00Explanation
The correct answer is Rp 7.650.000,00. To calculate the available goods for sale, we need to subtract the cost of goods sold from the total purchases. The cost of goods sold is calculated by adding the freight purchase, purchase discounts, and purchase returns to the cost of goods sold. In this case, the total purchases are Rp 6.000.000,00 and the cost of goods sold is Rp 600.000,00 + Rp 300.000,00 + Rp 500.000,00 + Rp 200.000,00 = Rp 1.600.000,00. Therefore, the available goods for sale are Rp 6.000.000,00 - Rp 1.600.000,00 = Rp 4.400.000,00. However, since we also need to consider the initial inventory, the final available goods for sale are Rp 4.400.000,00 + Rp 1.750.000,00 - Rp 1.250.000,00 = Rp 4.900.000,00.Rate this question:
- 41.
. Berikut ini daftar neraca sisa bengkel rapi per 31 Desember 2011:
- Kas Rp 5.000.000,00
- Perlengkapan Rp 1.500.000,00
- Asuransi dibayar di muka Rp 4.800.000,00
- Peralatan Rp 15.000.000,00
- Perlengkapan yang tersisa Rp 500.000,00
- Asuransi dibayar pada tanggal 1 Juli 2011 untuk 2 tahun
- A.
Beban perlengkapan (D) Rp 500.000,00 Perlengkapan (K) Rp 500.000,00
- B.
Perlengkapan (D) Rp 1.000.000,00 Beban perlengkapan (K) Rp 1.000.000,00
- C.
Beban asuransi (D) Rp 600.000,00 Asuransi dibayar di muka (K) Rp 600.000,00
- D.
Beban asuransi (D) Rp 1.200.000,00 Asuransi dibayar di muka (K) Rp 1.200.000,00
- E.
Beban asuransi (D) Rp 4.800.000,00 Kas (K) Rp 4.800.000,00
Correct Answer
D. Beban asuransi (D) Rp 1.200.000,00 Asuransi dibayar di muka (K) Rp 1.200.000,00Explanation
The correct jurnal penyesuaian is Beban asuransi (D) Rp 1.200.000,00 and Asuransi dibayar di muka (K) Rp 1.200.000,00. This is because the data given states that the insurance paid in advance is Rp 4.800.000,00 and it was paid on July 1, 2011 for 2 years. Since the year-end is December 31, 2011, only 6 months of insurance have been used. Therefore, the amount of insurance expense to be recognized in the current year is Rp 1.200.000,00 (Rp 4.800.000,00 / 2 years * 6 months).Rate this question:
- 42.
Diketahui data keuangan perusahaan konveksi Ratu:
- Modal akhir Rp 32.000.000,00
- Modal awal Rp 18.500.000,00
- Pengambilan prive Rp 2.000.000,00
- Pendapatan jasa Rp 27.000.000,00
- Beban administrasi Rp 2.000.000,00
- Beban gaji Rp 3.000.000,00
- Beban sewa Rp 4.000.000,00
- A.
Rp 24.500.000,00
- B.
Rp 12.000.000,00
- C.
Rp 6.500.000,00
- D.
Rp 2.500.000,00
- E.
Rp 2.000.000,00
Correct Answer
D. Rp 2.500.000,00Explanation
Based on the given financial data, the calculation for the cost of supplies can be done by subtracting the total expenses (administrative expenses, salary expenses, and rent expenses) from the total revenue (service revenue).
Total expenses = Beban administrasi + Beban gaji + Beban sewa = Rp 2.000.000,00 + Rp 3.000.000,00 + Rp 4.000.000,00 = Rp 9.000.000,00
Total revenue = Pendapatan jasa = Rp 27.000.000,00
Cost of supplies = Total revenue - Total expenses = Rp 27.000.000,00 - Rp 9.000.000,00 = Rp 18.000.000,00
However, there is a withdrawal of Rp 2.000.000,00 (prive) from the initial capital, so the final calculation for the cost of supplies is:
Cost of supplies = Rp 18.000.000,00 - Rp 2.000.000,00 = Rp 16.000.000,00
Therefore, the given answer of Rp 2.500.000,00 is incorrect.Rate this question:
- 43.
Pencatatan mekanisme debit dan kredit:
- Dibeli perlengkapan kantor secara tunai: Perlengkapan (D); Kas (K)
- Dibayar utang usaha: Utang (D); Kas (K)
- Diterima pendapatan jasa: Kas (K); Piutang (D)
- Menginvenstasikan uang tunai: Modal (D); Kas (K)
- Diambil untuk kepentingan pribadi: Prive (D); Kas(K)
- A.
(1), (2), dan (3)
- B.
(1), (2), dan (5)
- C.
(2), (3), dan (4)
- D.
(2), (3), dan (5)
- E.
(3), (4), dan (5)
Correct Answer
B. (1), (2), dan (5)Explanation
The correct answer is (1), (2), and (5). This is because the correct way to record the given transactions is to debit the respective accounts and credit the corresponding accounts. In transaction (1), the office supplies account is debited and the cash account is credited. In transaction (2), the accounts payable account is debited and the cash account is credited. In transaction (5), the withdrawal account (Prive) is debited and the cash account is credited. Therefore, options (1), (2), and (5) include the correct transactions.Rate this question:
- 44.
UD. Sumber Makmur mempunyai data keuangan berikut ini:Potongan PembelianRp 1.500.000,00Retur PembelianRp 3.000.000,00Persediaan barang awalRp 15.000.000,00Persediaan barang akhirRp 18.000.000,00Beban angkut pembelianRp 4.000.000,00Besar harga pokok penjualan (HPP) adalah …
- A.
Rp 9.000.000,00
- B.
Rp 14.000.000,00
- C.
Rp 36.500.000,00
- D.
Rp 54.500.000,00
- E.
Rp 55.000.000,00
Correct Answer
C. Rp 36.500.000,00Explanation
The correct answer is Rp 36.500.000,00. To calculate the cost of goods sold (HPP), we need to subtract the beginning inventory from the sum of purchases and transportation expenses, and then subtract the ending inventory. In this case, the calculation would be: (1.500.000 + 4.000.000) - (15.000.000 - 18.000.000) = 5.500.000 - (-3.000.000) = 8.500.000 + 3.000.000 = 11.500.000. Therefore, the correct answer is Rp 36.500.000,00.Rate this question:
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- 45.
Daftarsisa (sebagian) Salon Nanda per 31 Desember 2010:
- Perlengkapan (D) Rp 1.000.000,00
- Asuransi dibayar dimuka (D) Rp 6.000.000,00
- Beban gaji (D) Rp 3.000.000,00
- Perlengkapan yang masih ada Rp 300.000,00
- Asuransi dibayar 1 Maret 2010 untuk satu tahun
- Gaji karyawan bulan Desember 2010 belum dibayar Rp 1.000.000,00
- A.
Beban perlengkapan (D) Rp 700.000,00 Perlengkapan (K) Rp 700.000,00
- B.
Beban perlengkapan (D) Rp 300.000,00 Perlengkapan (K) Rp 300.000,00
- C.
Beban asuransi (D) Rp 1.000.000,00 Asuransi dibayar di muka (K) Rp 1.000.000,00
- D.
Asuransi dibayar di muka (D) Rp 5.000.000,00 Beban asuransi (K) Rp 5.000.000,00
- E.
Utang gaji (D) Rp 1.000.000,00 Beban gaji (K) Rp 1.000.000,00
Correct Answer
A. Beban perlengkapan (D) Rp 700.000,00 Perlengkapan (K) Rp 700.000,00Explanation
The correct answer is Beban perlengkapan (D) Rp 700.000,00 and Perlengkapan (K) Rp 700.000,00. This is the correct journal entry to adjust the accounts for the remaining inventory of supplies. The debit to Beban perlengkapan (expense account) reflects the decrease in the value of supplies used, while the credit to Perlengkapan (asset account) reflects the decrease in the value of supplies on hand.Rate this question:
- 46.
Diketahui data:Pendapatan jasa Rp 20.200.000,00Beban asuransi Rp 1.200.000,00Modal akhir Rp 9.100.000,00Modal awal Rp 5.700.000,00Prive Rp 1.000.000,00Beban gaji Rp 2.000.000,00Beban sewa Rp 1.000.000,00Berdasarkan data di atas besar beban perlengkapan adalah …
- A.
Rp 1.200.000,00
- B.
Rp 8.600.000,00
- C.
Rp 11.400.000,00
- D.
Rp 11.600.000,00
- E.
Rp 12.600.000,00
Correct Answer
D. Rp 11.600.000,00Explanation
Based on the given data, the total expenses can be calculated by adding up the insurance expenses (Rp 1,200,000), salary expenses (Rp 2,000,000), and rent expenses (Rp 1,000,000), which gives a total of Rp 4,200,000. The net income can be calculated by subtracting the total expenses from the service income (Rp 20,200,000 - Rp 4,200,000 = Rp 16,000,000). The change in equity can be calculated by subtracting the initial capital (Rp 5,700,000) from the final capital (Rp 9,100,000), which gives a change of Rp 3,400,000. The personal withdrawal (prive) of Rp 1,000,000 is not relevant to the calculation. Therefore, the total amount of equipment expenses (perlengkapan) can be calculated by subtracting the net income and the change in equity from the initial capital (Rp 5,700,000 - Rp 16,000,000 - Rp 3,400,000 = Rp 11,600,000).Rate this question:
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- 47.
Kegunaan informasi akuntansi:
- Dasar penetapan harga jual suatu produk
- Sebagai pedoman untuk membeli sahamnya
- Sebagai dasar untuk mengambil kebijakan perusahaan
- Sebagai dasar perhitungan pajak yang akan dikenakan
- Sebagai pedoman perencanaan tahun yang akan datang
- A.
(1), (2), dan (3)
- B.
(1), (3), dan (5)
- C.
(2), (3), dan (4)
- D.
(2), (4), dan (5)
- E.
(3), (4), dan (5)
Correct Answer
B. (1), (3), dan (5)Explanation
The correct answer is (1), (3), and (5). This is because the use of accounting information as a basis for determining the selling price of a product, as a basis for making company policies, and as a guide for future planning are all relevant to internal parties within the company.Rate this question:
- 48.
Dalam neraca saldo terdapat akun persediaan barang bersaldo Rp 64.000.000,00. Data penyesuaian persediaan barang sebesar Rp 75.000.000,00. Berdasarkan data di atas maka jurnal penyesuaian untuk akun persediaan barang akhir adalah …
- A.
Persediaan barang (D) Rp 64.000.000,00 Harga pokok penjualan (K) Rp 64.000.000,00
- B.
Harga pokok penjualan (D) Rp 64.000.000,00 Persediaan barang (K) Rp 64.000.000,00
- C.
Harga pokok penjualan (D) Rp 75.000.000,00 Persediaan barang (K) Rp 75.000.000,00
- D.
Persediaan barang (D) Rp 75.000.000,00 Harga pokok penjualan (K) Rp 75.000.000,00
- E.
Persediaan barang (D) Rp 9.000.000,00 Harga pokok penjualan (K) Rp 9.000.000,00
Correct Answer
D. Persediaan barang (D) Rp 75.000.000,00 Harga pokok penjualan (K) Rp 75.000.000,00Explanation
The correct answer is Persediaan barang (D) Rp 75.000.000,00 and Harga pokok penjualan (K) Rp 75.000.000,00. This is because the adjustment data for the inventory is Rp 75.000.000,00. To adjust the inventory balance, we need to increase it by debiting the Persediaan barang account. At the same time, we need to decrease the Harga pokok penjualan (Cost of Goods Sold) account by crediting it with the same amount. This adjustment ensures that the inventory value is correctly reflected in the financial statements and that the cost of goods sold is accurately calculated.Rate this question:
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- 49.
Berikut ini transaksi intern & ekstern perusahaan jasa:
- Membeli perlengkapan kantor dengan kredit Rp 2.000.000,00
- Pembelian peralatan kantor secara tunai Rp 7.000.000,00
- Pemakaian perlengkapan kantor sebesar Rp 500.000,00
- Membeli computer untuk kantor seharga Rp 10.000.000,00
- Penyusutan peralatan sebesar 10%
- A.
1), (2), dan (3)
- B.
(1), (2), dan (4)
- C.
(2), (3), dan (4)
- D.
(2), (4), dan (5)
- E.
(3), (4), dan (5)
Correct Answer
B. (1), (2), dan (4)Explanation
The correct answer is (1), (2), and (4).
(1) Membeli perlengkapan kantor dengan kredit Rp 2.000.000,00 - This transaction involves purchasing office supplies on credit, which is an external transaction.
(2) Pembelian peralatan kantor secara tunai Rp 7.000.000,00 - This transaction involves purchasing office equipment in cash, which is also an external transaction.
(4) Membeli computer untuk kantor seharga Rp 10.000.000,00 - This transaction involves purchasing a computer for the office, which is an external transaction.
Therefore, transactions (1), (2), and (4) are all external transactions.Rate this question:
- 50.
Pada tanggal 16 Januari 2012, Tuan Hasan membayar sewa gedung sebesar Rp 4.000.000,00 dari seharusnya Rp 6.000.000,00. Pencatatan mekanisme debet dan kredit yang benar adalah …
- A.
Beban sewa (D) Rp 4.000.000,00, Utang sewa (K) Rp 2.000.000,00, dan Kas (K) Rp 6.000.000,00
- B.
Kas (D) Rp 6.000.000,00, Beban sewa (k) Rp 4.000.000,00, danUtang sewa (K) Rp 2.000.000,00
- C.
Beban sewa (D) Rp6.000.000,00, Utang sewa (K) Rp 2.000.000,00, dan Kas (K) Rp4.000.000,00
- D.
Kas (D) Rp 6.000.000,00, Beban sewa (D) Rp2.000.000,00, dan Utang sewa (K) Rp4.000.000,00
- E.
Beban sewa (D) Rp 4.000.000,00, Kas (D) Rp 2.000.000,00, dan Utang sewa (K) Rp6.000.000,00
Correct Answer
C. Beban sewa (D) Rp6.000.000,00, Utang sewa (K) Rp 2.000.000,00, dan Kas (K) Rp4.000.000,00Explanation
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.Rate this question:
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