Soal 1 Latihan Ujian Teori Akuntansi 2017

The correct answer is Akuntansi Keuangan. This is because akuntansi keuangan specifically deals with transactions related to changes in assets, liabilities, and equity of a company. It focuses on recording, summarizing, and reporting financial information to external parties such as investors, creditors, and regulatory authorities. Akuntansi keuangan plays a crucial role in providing accurate and reliable financial statements that reflect the financial position and performance of a company.

The correct answer is Aktiva peralatan bertambah Rp.10.000.000,00 dengn berkurangnya kas Rp.2.500.000,00 dan bertambahnya hutang Rp.7.500.000,00. This is because the company purchased equipment worth Rp.10.000.000,00. They paid Rp.2.500.000,00 in cash, which resulted in a decrease in cash. The remaining amount of Rp.7.500.000,00 is paid in installments, which increases the company's liabilities. At the same time, the purchase of the equipment increases the asset value of the company.

The term "Selisih Kas" in Indonesian translates to "Cash Difference" in English. It refers to the discrepancy or difference between the cash balance recorded by the company and the actual physical count of cash. This could occur due to errors in recording transactions, theft, or other factors. Therefore, "Selisih Kas" is the correct answer as it accurately describes the difference between the recorded cash balance and the physical count.

The correct answer is "Pemeriksaan akuntan intern sulit bersifat independen, sehingga tidak terjamin obyektivitasnya." This is because internal auditors may face difficulties in maintaining independence and objectivity when conducting financial audits for the benefit of external parties. Internal auditors are often employed by the company and may have conflicts of interest or pressure to align their findings with management's expectations. Therefore, relying solely on internal auditors for financial audits may not provide an unbiased and objective assessment of the company's financial statements.

The correct answer is Peralatan bertambah Rp.350.000,00 Kas berkurang Rp.150.000,00 dan Utang bertambah Rp.200.000,00. This is because the office equipment is purchased for Rp.350.000,00 and paid in cash for Rp.150.000,00. The remaining amount is recorded as an increase in the office equipment account and a decrease in the cash account. Additionally, since the remaining amount is not paid in cash, it is recorded as an increase in the accounts payable account.

The given options are all accounts that are affected by investment transactions. Cash is the amount of money invested, equipment is the equipment purchased with the investment, capital represents the investment itself, and supplies are the materials purchased with the investment. However, accounts receivable (piutang) is not directly affected by investment transactions. It represents the amount of money owed to the company by its customers for goods or services provided on credit. Therefore, it is not affected by investment transactions involving cash, equipment, or supplies.

Accounting is defined as a series of activities that include recording, summarizing, and reporting financial transactions that occur within a company. This definition accurately describes the nature and function of accounting by highlighting the process of recording transactions, summarizing them, and reporting them to provide financial information about the company.

The correct answer is Rp 6.270.000. The explanation is as follows: The starting debt balance is Rp 2.470.000. Then, there is a credit purchase of Rp 4.250.000, which increases the debt balance to Rp 6.720.000. However, there is a return purchase of Rp 450.000, which decreases the debt balance to Rp 6.270.000. Therefore, the final debt balance is Rp 6.270.000.

The correct answer is Rp.8.250.000,00. This is because the question states that the price of the office equipment is Rp.7.500.000,00 and there is a 10% value-added tax (PPN). To calculate the total price including the tax, we need to add 10% of Rp.7.500.000,00 to the original price. 10% of Rp.7.500.000,00 is Rp.750.000,00. Adding this tax amount to the original price gives us Rp.8.250.000,00.

The correct answer is "Potongan 4% bila dibayar sebelum 15 hari". This is because the given information states that there is a 4% discount if the payment is made before 15 days.

The correct answer is "Retur penjualan di debit – piutang dagang di kredit". This is because when there is a return of sales, it will decrease the accounts receivable (piutang dagang) since the customer is returning the goods. Therefore, the accounts receivable (piutang dagang) should be debited. At the same time, the sales return should be credited to reflect the decrease in sales revenue.

The correct answer is Debet Modal, Kredit Prive. This is because when closing personal accounts, the owner's equity (Modal) account is debited to decrease its balance, while the owner's withdrawals (Prive) account is credited to increase its balance. This reflects the transfer of personal expenses or withdrawals from the owner's equity.

The correct answer is "Akuntan Intern". This is because an internal accountant focuses on examining the application of accounting principles and the functioning of internal control systems to support their opinion on the company's financial statements. An internal accountant works within the organization and is responsible for ensuring that financial records are accurate and in compliance with accounting standards.

The retained earnings on April 30, 2006 can be calculated by adding the net income for the month (Rp.5.900.000,00) to the beginning retained earnings on April 1, 2006 (Rp.4.000.000,00) and subtracting the dividends distributed (Rp.1.500.000,00). Therefore, the calculation would be: Rp.4.000.000,00 + Rp.5.900.000,00 - Rp.1.500.000,00 = Rp.8.400.000,00.

The correct answer is "Beban gaji, pendapatan jasa." This is because "Beban gaji" refers to the expense of employee salaries, which is a part of the income statement or Laba Rugi. "Pendapatan jasa" refers to service revenue, which is also a part of the income statement. These two accounts are classified under the Laba Rugi section of the financial statements.

The correct answer is Rp. 330.000.000,00. This is because to calculate the operating profit, we need to subtract the Cost of Goods Sold and wages expense from the net sales. Therefore, 1.000.000.000 - 400.000.000 - 300.000.000 = 330.000.000.

The evidence of the transaction states that the amount of money received is from Toko Sari Jaya and it is for the payment of invoice number B.087. The transaction is dated July 5, 2007, and the amount is Rp. 8,000,000. The transaction is addressed to PD Selatan. Based on this information, it can be concluded that the evidence of the transaction is proof of the payment of trade debt to PD Selatan.

The correct adjustment that needs to be made is Supplies expense of Rp. 12,500,000. This is because the initial balance of Supplies in the trial balance was overstated by Rp. 12,500,000 (15,000,000 - 2,500,000). Therefore, to correct this error, the Supplies expense account needs to be increased by the same amount, resulting in a decrease in the balance of Supplies.

The correct answer is "Jurnal umum sebelah debit" because when recording return sales and price reductions, it is necessary to debit the general journal to reflect the decrease in revenue or sales. Debiting the general journal will also help in maintaining accurate and balanced accounting records.

The Cost of Goods Sold can be calculated by subtracting the ending inventory from the sum of the beginning inventory and the cost of goods purchases. In this case, the beginning inventory is Rp.10.000.000,00 and the cost of goods purchases is Rp.40.000.000,00. Therefore, the total cost of goods available is Rp.50.000.000,00. Subtracting the ending inventory of Rp.5.000.000,00 from this total gives us the Cost of Goods Sold of Rp.45.000.000,00.

The correct answer is "Hutang dan penjualan" because this group represents the liabilities (hutang) and revenues (penjualan) of a company. Liabilities are the amounts owed by the company to its creditors, while revenues are the income generated from the sale of goods or services. This group is important to track the company's financial obligations and its sources of income.

The correct answer is PPN Keluaran. Pajak pertambahan nilai (PPN) is a value-added tax collected by the seller when selling taxable goods. PPN Keluaran refers to the PPN collected by the seller and is therefore the correct answer in this context. PPN Masukan refers to the input tax credit that businesses can claim for the PPN they have paid on their purchases. Utang PPN refers to the PPN that businesses owe to the tax authority. PPn BM is a different type of tax called Pajak Pertambahan Nilai Barang Mewah, which is imposed on luxury goods. Pajak Penghasilan refers to income tax.

The correct answer is "Semua pos yang dapat diuangkan dengan segera." This answer suggests that the positions that can be classified as current assets are those that can be immediately converted into cash. This means that these positions have a high liquidity and can be easily sold or used to generate cash within a short period of time.

The correct answer is "Akun Retained Earning akan berkurang Rp.1.170.000,00". This is because when a company incurs a loss, it is recorded as a decrease in the Retained Earnings account. Closing entries are used to transfer the balances of temporary accounts (such as revenue and expense accounts) to the Retained Earnings account. In this case, the loss of Rp.1.170.000,00 would be transferred to the Retained Earnings account, resulting in a decrease in its balance.

A trial balance is a list that summarizes the balances of ledger accounts at the end of a period. It is used to ensure that the total debits equal the total credits in the accounting system, which helps in detecting any errors or discrepancies in the recording of transactions.

The correct answer is "Nota Debit". In this scenario, the store is returning the eggs that were purchased from PD. Sumber Rejeki on May 8, 2007. A Nota Debit is a document used to record a debit transaction, such as a return or a refund. Therefore, in this case, a Nota Debit should be created to document the return of the eggs.

The correct answer is the first option, "Inventory Rp.xxxxx, Account Payable Rp. Xxxx." This is because when a company purchases goods on credit, it increases its inventory (as it now has more goods in stock) and also increases its accounts payable (as it now owes money to the supplier). Therefore, this journal entry correctly reflects the increase in inventory and accounts payable due to the credit purchase of goods.

The correct answer is Rp.53,000,000,00 because the question states that on December 31, 2006, the capital account and the private account were recorded at Rp.55,000,000,00 and Rp.2,000,000,00 respectively. After the closing journal entry is made and posted to each account, the total amount of the capital account would be Rp.53,000,000,00.

The correct answer is "Pejabat pimpinan perusahaan." To ensure validity, a check must be signed by an authorized person in the company, such as a CEO or director. This ensures that the check is legitimate and has been approved by the company.

The correct answer is "Mengurangi saldo kas menurut catatan perusahaan." This means that the impact of checks that do not have sufficient funds (empty checks) is to reduce the cash balance according to the company's records. This suggests that when the company records a check that bounces due to insufficient funds, it will decrease the cash balance in its records.

The correct answer is Rp.5.860.000,00. This can be calculated by multiplying the balance of trade receivables (Rp.146.500.000,00) by the estimated uncollectible percentage (4%). The result is Rp.5.860.000,00, which represents the amount of bad debt expense for the year 2006.

The cost of ending inventory under LIFO is Rp. 15.500.000,00 because LIFO (Last In, First Out) assumes that the most recently purchased items are the first to be sold. In this case, the 15.000 units on hand at December 31 are assumed to be from the most recent purchase, which has a unit cost of Rp. 1.200,00. Therefore, the cost of the ending inventory is calculated by multiplying the number of units (15.000) by the unit cost (Rp. 1.200,00), resulting in Rp. 18.000.000,00. However, since the question asks for the cost of ending inventory, the answer is Rp. 15.500.000,00, which is the cost of the 10.000 units from the beginning inventory (Rp. 1.000,00 per unit) plus the cost of 5.000 units from the second purchase (Rp. 1.200,00 per unit).

The given answer is correct because it correctly shows the journal entries for the income tax adjustments. The income tax payable is decreased by the prepaid tax amount of Rp 38.000.000, and the income tax payable is further decreased by the amount of Rp 28.504.736, resulting in a total decrease of Rp 66.504.736. This decrease is then recorded as an increase in the income tax account. Therefore, the correct journal entries are income tax (D) 66.504.736, prepaid tax (K) 38.000.000, and income tax payable (K) 28.504.736.

The modal awal (initial capital) of the company is Rp.55.000.000,00. The total penjualan (sales) is Rp.115.000.000,00. The total penerimaan piutang (receivables received) is Rp.60.000.000,00. The total pembayaran hutang (debts paid) is Rp.75.000.000,00. The total beban usaha (operating expenses) is Rp.85.000.000,00. The prive pemilik (owner's withdrawal) is Rp.5.000.000,00. To calculate the modal perusahaan (company's capital) at the end of the period, we add the initial capital, sales, and receivables received, and subtract the debts paid, operating expenses, and owner's withdrawal. Therefore, the modal perusahaan at the end of the period is Rp.80.000.000,00.

The correct answer is multiple step. In a multiple step income statement, revenues and expenses are categorized into operating and non-operating activities, allowing for a more detailed analysis of a company's financial performance. This format provides a clearer picture of the company's profitability by including gross profit, operating income, and net income, which are calculated through multiple steps.

After all transaction evidence is recorded in the journal, the next step is to post the accounts from the journal to the general ledger and subsidiary ledger. This process involves transferring the debit and credit entries from the journal to the respective accounts in the ledger. By doing so, the financial information is organized and summarized in the ledger, allowing for easier analysis and preparation of financial statements.

The given answer is correct because it follows the principle of double-entry bookkeeping. Cash in Bank is debited to record the increase in the bank balance due to the cash sales. Cost of Goods Sold is debited to record the expense of the goods sold. Sales is credited to record the revenue from the sales. PPn Out come is credited to record the output tax collected from the sales. Freight Collected is credited to record the amount collected for the transportation cost. Inventory is credited to reduce the value of the goods sold from the inventory.

The correct answer is "Sewa diterima dimuka Rp.24.000.000,00 Pendapatan sewa Rp.24.000.000,00." This is because the question states that the rent received in advance on December 31, 2007, shows a balance of Rp. 32.000.000,00. However, the rental income for 2007 is only Rp. 24.000.000,00. Therefore, the adjustment needed is to reduce the rent received in advance by Rp. 8.000.000,00 and record it as rental income. This will balance the accounts and reflect the correct amount of rental income for the year.

The correct answer is the "Schedule of account receivable". This is because a schedule of accounts receivable is a summary of the amounts owed to a company by its customers. It provides information about the outstanding balances, due dates, and any other relevant details of the accounts receivable. This schedule is typically prepared by extracting the relevant information from the subsidiary ledger, which contains detailed records of individual customer accounts. Therefore, the schedule of accounts receivable is the most appropriate option for summarizing the balance of accounts receivable taken from the subsidiary ledger.

Based on the given data, the balance after adjusting the sales account is Rp900,000. The cost of goods sold is Rp600,000, total expenses are Rp200,000, and personal expenses are Rp50,000. To adjust the income summary account, we need to debit the income summary account by Rp100,000 and credit the capital account by the same amount. This is because the net income is the excess of revenues over expenses, and it increases the owner's equity in the business. Therefore, the correct answer is "Income summary (D) dan modal (K) Rp100,000.00".