Soal Ujian Komptensi Kejuruan Teori Akuntansi 2015

One way to save electricity in a household is by turning off all electronic devices when they are not in use. This helps to reduce the amount of standby power consumed by these devices, which can account for a significant portion of electricity usage. By making it a habit to switch off electronic devices when they are not needed, individuals can effectively reduce their electricity consumption and contribute to energy conservation efforts.

Komunikasi yang disampaikan melalui media tulisan dan lisan disebut komunikasi verbal. Komunikasi verbal melibatkan penggunaan kata-kata dan bahasa untuk menyampaikan pesan. Dalam komunikasi verbal, informasi dapat disampaikan secara lisan, melalui percakapan atau presentasi, maupun secara tertulis, melalui surat, memo, atau email.

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The given statement is not in line with the principles mentioned in the question. The other principles mentioned in the question emphasize the need for systematic and written procedures, alignment with higher-level policies, efficiency in implementation, and periodic review and evaluation. However, the statement about procedures being made orally or in writing contradicts the need for written procedures. Therefore, this statement is the exception among the given options.

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The correct answer is Piutang dagang (D) Rp. 12.000.000,00 dan Kas (K) Rp. 12.000.000,00. This is because the debtor's check of Rp. 12.000.000,00 was rejected by the bank due to insufficient funds. As a result, the accounts receivable (piutang dagang) should be decreased by crediting it, and the cash (kas) should also be decreased by debiting it. This adjustment entry reflects the fact that the debtor's payment was not received and the funds were not added to the cash balance.

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The correct answer is "perusahaan menggunakan system fluktuasi". This is because the given transactions show that the company is using a fluctuating petty cash system. The formation of a petty cash fund on July 1 and the replenishment of the fund on July 25 indicate that the company is using a system where the petty cash balance fluctuates over time.

The correct answer is Rp 55.000.000,00. This is because the question states that the bank book balance is Rp 45.000.000,00 and the bank statement balance is Rp 60.000.000,00. After investigating the outstanding check of Rp 5.000.000,00 and the direct deposit of Rp 10.000.000,00, the correct balance is calculated by subtracting the outstanding check and adding the direct deposit to the bank book balance. Therefore, the correct balance is Rp 45.000.000,00 + Rp 10.000.000,00 - Rp 5.000.000,00 = Rp 55.000.000,00.

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The correct answer is "Akumulasi Penyusutan Mesin di Debet sebesar Rp. 120.000.000,00". This is because when a machine is exchanged with a new one, the accumulated depreciation of the old machine should be transferred to the new machine. In this case, the accumulated depreciation of the old machine is debited to the new machine. Therefore, this entry should be included in the journal.

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The given information states that the total debt on December 31, 2014, is Rp130,000,000. The journal entry for cash expenditure for debt payment is Rp180,000,000, which means that the company paid off more debt than the current debt. Additionally, the journal entry for return purchase is Rp10,000,000, which reduces the total debt further. Therefore, the debt on December 1, 2014, must be lower than Rp130,000,000. The only option lower than Rp130,000,000 is Rp120,000,000, making it the correct answer.

The correct answer is Rp. 60.000.000,00. This is calculated by subtracting the total amount of credit sales (Rp. 140.000.000,00) from the sum of the cash sales (Rp. 200.000.000,00), the repayment of receivables (Rp. 75.000.000,00), and the return of sales (Rp. 5.000.000,00). Then, the amount of receivables written off (Rp. 10.000.000,00) is deducted. The remaining balance is the final receivable balance (Rp. 110.000.000,00) minus the calculated amount (Rp. 75.000.000,00). Therefore, the saldo piutang per 1 Nopember 2014 is Rp. 60.000.000,00.

The correct answer is Rp. 123.000.000,00. This is calculated by adding the cost of raw materials (Rp. 43.000.000,00), direct labor cost (Rp. 27.000.000,00), and actual overhead cost (Rp. 53.000.000,00). Then, the BOP (burden of production) is charged at 110% of the material cost, which is Rp. 47.300.000,00. Adding this to the total cost gives us a final cost of Rp. 123.000.000,00.

The correct answer suggests that in the Skontro form of the UD SANJAYA General Ledger, the debit and credit columns are placed side by side. This means that the debits and credits for each account are recorded in close proximity to each other, making it easier to compare and analyze the transactions. This format allows for a clear representation of the financial transactions and helps in maintaining the accuracy and integrity of the accounting records.

Pejabat diplomatik bukan merupakan subyek pajak karena mereka memiliki kekebalan diplomatik yang melindungi mereka dari kewajiban membayar pajak di negara yang mereka kunjungi. Kekebalan ini diberikan berdasarkan Konvensi Wina tentang Hubungan Diplomatik yang mengatur hak dan keistimewaan diplomatik.

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The correct answer states that the company records the expenditure of petty cash by crediting the Petty Cash account. This means that when money is taken out of the petty cash fund for expenses, it is recorded as a decrease in the petty cash balance by crediting the Petty Cash account. This is the appropriate method for managing petty cash as it accurately reflects the decrease in cash on hand.

The correct answer is Rp. 11.000.000,00. The depreciation expense for the year 2014 can be calculated by subtracting the estimated residual value from the initial cost of the machine and dividing it by the useful life of the machine. In this case, the initial cost of the machine is Rp. 150.000.000,00 and the estimated residual value is Rp. 40.000.000,00. The useful life of the machine is 10 years. Therefore, the depreciation expense for the year 2014 is (Rp. 150.000.000,00 - Rp. 40.000.000,00) / 10 = Rp. 11.000.000,00.

Based on the given information, Pak Sarwono is a married employee with 2 children. In Indonesia, PTKP (Penghasilan Tidak Kena Pajak or Non-Taxable Income) is the amount of income that is exempted from income tax. The PTKP amount for a married employee with 2 children in the tax year 2016 is Rp 67.500.000,00.

The correct answer is Beban Gaji (D) Rp. 1.200.000,00 dan Utang Gaji (K) Rp. 1.200.000,00. This is because the wages for the 10 employees who worked on December 29, 30, and 31, 2013 will be paid on January 3, 2014. The total wages for the three days amount to Rp. 1.200.000,00. By recording the Beban Gaji (Salary Expense) and Utang Gaji (Salary Payable) accounts with the same amount, it reflects that the company has incurred the expense but has not yet paid it. This is consistent with the situation described in the question.

The correct answer is "jika kasir mengklaim pengisian kembali kas kecil akan menerima Rp.230.000,00". This is the correct statement because the total expenditure recorded in the petty cash book is Rp. 230,000, which means that the cashier can claim reimbursement for that amount.

The correct answer is "Kas (D) Rp. 4.000.000,00 dan Penerimaan dari piutang dihapus (K) Rp. 4.000.000,00". This is because the receivable from Nyonya Lisfiana, which was previously written off due to unknown address, was actually settled in the following year. Therefore, the entry should reflect the receipt of the payment, increasing the cash account (debit) and reducing the allowance for bad debts (credit).

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On January 25, 2014, Toko Mandiri made a payment for the purchase of 10 bags of sugar at a price of Rp. 1,100,000. The payment was made within the credit terms of 2/10, n/30, which means that a 2% discount is given if payment is made within 10 days, otherwise the full amount is due within 30 days. Since the payment was made on the 25th day, the full amount of Rp. 1,100,000 should be recorded in the journal entry. Therefore, the journal entry for Toko Mandiri on January 25, 2014, would be a debit to Accounts Payable and a credit to Cash for Rp. 1,100,000.

The correct answer is "memilih menu balance" because selecting the "balance" menu is not a step in the initial data entry process for MYOB version 18 accounting software. The other options mentioned are all valid steps in the initial data entry process, such as selecting the "setup" menu, "account opening balances" menu, "link account" menu, and entering data/numbers.

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One of the steps that is not part of the process of setting up a chart of accounts in MYOB version 19 is selecting the "account" menu. The other options mentioned, such as selecting the "file" menu, "import data" menu, "account information" menu, and "balance" menu, are all valid steps in the process. The "account" menu is not involved in setting up the chart of accounts.