Soal Ujian Teori Kejuruan Akuntansi

The correct answer is "neraca". A neraca, or balance sheet, is a financial statement that provides information about a company's assets, liabilities, and equity. It gives a snapshot of the company's financial position at a specific point in time. This statement helps stakeholders understand the company's resources, obligations, and the ownership interests in the business.

The correct answer is "rekonsiliasi". Rekonsiliasi refers to the process of comparing the bank balance in the company's general ledger with the balance according to the bank statement. It involves identifying and explaining any differences or discrepancies between the two balances. This process helps in ensuring the accuracy and integrity of the company's financial records and is essential for proper financial management.

The correct answer is for closing/zeroing out nominal accounts so that the accounts can be used again to record subsequent transactions. This means that the purpose of a closing journal is to transfer the balances of temporary accounts (such as revenue and expense accounts) to the retained earnings account, effectively resetting the balances of these accounts to zero at the end of an accounting period. By doing so, these accounts are ready to record new transactions in the next accounting period.

The correct answer is "ikhtisar laba rugi". This is because the "ikhtisar laba rugi" or income statement is used to summarize the revenues, expenses, and net income or loss of a company over a specific period of time. It shows the financial performance of the company and helps in determining the profitability. The estimated income and expenses are closed to the income statement to calculate the net income or loss.

The function of adjusting journal entries is to correct the balances of ledger accounts that do not accurately represent the true financial position. These adjustments are made to ensure that the financial statements reflect the correct information by recognizing expenses, revenues, and other transactions that occurred during the accounting period. This process helps in providing accurate and reliable financial information for decision-making purposes.

The correct answer is "kredit". In the closing journal entry, the account balances are transferred to the respective accounts in the financial statements. The credit side of the closing entry represents the accounts that have a credit balance, such as revenues and gains. Therefore, the account "kredit" is the correct answer as it indicates that the closing entry is being recorded on the credit side.

The correct answer is "Laporan laba rugi." This financial statement provides information about a company's revenues, expenses, and net income or loss for a specific period. It helps in assessing the profitability of the business and its ability to generate income.

Modal (capital) and perlengkapan (equipment) are both permanent accounts and do not require adjusting entries. Adjusting entries are made for temporary accounts such as biaya yang masih harus dibayar (accrued expenses), pendapatan yang masih harus diterima (accrued revenue), biaya yang dibayar dimuka (prepaid expenses), pendapatan yang diterima dimuka (unearned revenue), and akm. Penyusutan gedung (depreciation expense for buildings).

A work sheet is used as a paper or document to organize and calculate financial information during the preparation of financial statements. It helps in summarizing the balances and adjustments made to various accounts, such as assets, liabilities, and equity. The work sheet serves as a tool for accountants to ensure accuracy and completeness before finalizing the financial statements.

The correct answer is "pembelian kendaraan niaga". The other options listed are expenses that can be covered by small cash funds, such as transportation costs, photocopying costs, electricity and water bills, and the purchase of stamps and stamps. However, purchasing a commercial vehicle would require a larger amount of funds and would not be feasible to be covered by small cash funds.

The correct answer is "penerimaan piutang debit." This refers to the receipt of payment from a debtor. It means that the company has received payment from a customer or client who owed them money. This transaction increases the company's cash inflow and reduces its accounts receivable.

When closing the income account, it will be recorded on the debit side of the closing journal entry. This is because the income account has a credit balance, and in order to close it, we need to reduce the balance to zero. To do this, we debit the income account and credit the corresponding account, which is usually the retained earnings or capital account. Therefore, the correct answer is debet.

After the closing journal entries are posted to their respective general ledger accounts, the remaining accounts are the real accounts. Real accounts are permanent accounts that are not closed at the end of the accounting period and carry forward their balances to the next period. These accounts include assets, liabilities, and owner's equity accounts. Nominal accounts, on the other hand, are temporary accounts that are closed at the end of the period and include revenue, expense, and dividend accounts. Therefore, the correct answer is real accounts.

The correct answer is "Purchases Discount." In a credit purchase, a purchases discount refers to a reduction in the purchase price that is given to the buyer as an incentive for paying the amount owed within a specified time frame. This discount is usually expressed as a percentage and is deducted from the total amount owed.

The correct answer is "Beban listrik, pendapatan jasa service." This is because both "beban listrik" (electricity expense) and "pendapatan jasa service" (service revenue) are accounts that belong to the income statement or laba rugi. These accounts represent expenses and revenues incurred by a business in its normal operations, which are used to calculate the net income or loss of the company.

The correct answer is H = U + M. This equation represents the accounting equation, which states that the total assets (H) of a company are equal to the sum of its liabilities (U) and equity (M). This equation is fundamental in accounting as it shows the relationship between a company's financing sources (liabilities and equity) and its uses of funds (assets). By understanding this equation, businesses can ensure that their financial statements are accurate and balanced.

The correct answer is "Balance Sheet". A balance sheet is a financial statement that provides information about a company's assets and liabilities. It shows the financial position of a company at a specific point in time and helps stakeholders understand the resources owned by the company (assets) and the obligations it owes (liabilities). The balance sheet is an important tool for evaluating a company's financial health and its ability to meet its financial obligations.

The estimated summary of profit and loss and private accounts are closed to the capital account.

The correct answer is Ikhtisar Laba Rugi (D) - Beban (K). This is because the journal entry is used to close the expense accounts by transferring their balances to the Ikhtisar Laba Rugi (Income Summary) account. The debit to Ikhtisar Laba Rugi reduces its balance, while the credit to Beban (Expense) account reduces its balance. This process helps to summarize the net income or loss for the period before transferring it to the owner's equity or capital account.

The correct answer is "beban bunga, pendapatan sewa". This is because "beban bunga" (interest expense) and "pendapatan sewa" (rental income) are both income statement accounts, not balance sheet accounts. The other options listed are all balance sheet accounts, which represent assets, liabilities, or equity.

In the process of preparing closing journal entries, the accounts that need to be closed are the revenue, expense, drawing (prive), and income summary accounts. These accounts are closed to transfer their balances to the retained earnings account and to calculate the net income or loss for the period. The closing entries ensure that the temporary accounts are reset to zero at the beginning of the next accounting period.

The correct answer is NS-AJP-NSD-R/L-Neraca. This is because the correct order of the columns in a trial balance is as follows: Non-Current Assets (NS), Accrued/Adjustment (AJP), Non-Current Liabilities (NSD), Revenue/Expenses (R/L), and finally the Balance (Neraca).

The correct answer is to record the revenue that is still to be received. This is done by debiting "Pendapatan yang masih harus diterima" (Revenue yet to be received) and crediting "Pendapatan jasa" (Service revenue) for the amount of Rp. 2,000,000. This adjustment is necessary because although the service has been completed, the payment has not yet been received from the customer.

not-available-via-ai

The correct answer is Auditing. Auditing is a field of accounting that involves the examination and evaluation of a company's financial statements to ensure their accuracy and compliance with relevant laws and regulations. Auditors review financial records, conduct interviews, and perform tests to assess the reliability and integrity of the financial information presented by the company. Their objective is to provide an independent and unbiased opinion on the fairness and reliability of the financial statements.

The correct answer is Sewa diterima dimuka (D)- Rp. 10.500.000,00 - Pendapatan Sewa (K) Rp. 10.500.000,00. This is because the company received a payment of Rp. 36.000.000,00 on June 1, 2009 for a 2-year lease. Since the payment was received in advance, it should be recorded as a liability under the account Sewa diterima dimuka. On December 31, 2009, only 6 months of the lease have passed, so the company should recognize only half of the payment as income, which is Rp. 10.500.000,00. Therefore, the journal entry should debit Sewa diterima dimuka and credit Pendapatan Sewa for the same amount.

The correct answer is "jumlah setoran modal pemilik setelah ditambah laba bersih yang diperoleh perusahaan". This answer explains that equity in a company's balance sheet is the total amount of capital contributions made by the owners, plus the net income earned by the company. It represents the residual claim on the company's assets after deducting liabilities.

The correct answer is Rp. 3.000.000,00 because the company paid the rent in advance for one year on March 1, 2009. Since the rent was paid in advance, the amount of Rp. 18.000.000,00 should be divided by the number of months in a year (12) to determine the monthly rent. Therefore, the rent paid on December 31, 2009, which is 10 months after March, would be 10 times the monthly rent, which is Rp. 3.000.000,00.

The correct answer is Modal (D) because the closing entry for the Prive account includes a debit to Modal (capital) account. This indicates that any remaining balance in the Prive account is being transferred to the owner's capital account. The Prive account is a temporary account used to track withdrawals or personal expenses of the owner, and it needs to be closed at the end of the accounting period. By debiting the Modal account and crediting the Prive account, the balance of the Prive account is reduced to zero and the owner's capital account reflects the correct balance.

If the credit balance in the Profit-Loss column is smaller than the debit balance, it means that the company has made a profit. This is because the credit balance represents the revenue and gains of the company, while the debit balance represents the expenses and losses. Therefore, if the credit balance is smaller, it indicates that the company's revenue and gains are greater than its expenses and losses, resulting in a profit.

The given statement "dibuat dengan tujuan agar laporan keuangan disusun mengacu kepada standar akuntansi keuangan" is not correct. Adjusting journal entries are made to adjust the balances of general ledger accounts to reflect their correct state. These entries are necessary in the process of preparing financial statements and are sourced from the general ledger account data at the end of the accounting period. The purpose of adjusting journal entries is to ensure that the financial statements are prepared in accordance with the financial accounting standards.

The correct answer is Piutang, Peralatan, Perlengkapan, Hutang, Modal. This is because these accounts represent real assets and liabilities that a company may have. Piutang represents accounts receivable or money owed to the company by customers, Peralatan represents equipment or tangible assets owned by the company, Perlengkapan represents supplies or inventory that the company holds, Hutang represents liabilities or debts owed by the company, and Modal represents the owner's equity or the owner's investment in the company.

The correct answer is Beban asuransi -(D) Rp. 450.000,00 - Asuransi dibayar dimuka (K) Rp. 50.000,00. This is because the adjustment information states that the insurance was paid on October 1, 2009, for a one-year period. Since the balance in the prepaid insurance account is Rp. 1.800.000,00, and the adjustment is made on December 31, 2009, which means there are still 3 months left in the prepaid period. Therefore, the amount of insurance expense for the remaining 3 months is Rp. 450.000,00, and the prepaid insurance account should be reduced by Rp. 50.000,00 to reflect the adjustment.

The correct answer is "Tujuan Adjusment". Tujuan Adjusment refers to the purpose of making adjustments in the financial statements to reflect the actual state of assets, liabilities, equity, income, and expenses. These adjustments are necessary to ensure that the financial statements provide accurate and reliable information to users. By making adjustments, any discrepancies or errors in the initial estimates can be corrected, resulting in more accurate and reliable financial statements.

In cash transactions, when there is a sales return, the sales return account is debited to record the decrease in sales and the cash account is credited to reflect the return of cash to the customer.

The correct answer is Rp. 10.500.000. This is because the initial salary cost is Rp. 10.000.000, and there are two unpaid salaries of Rp. 250.000 each. Therefore, the total unpaid salary is Rp. 500.000. Adding this to the initial salary cost gives us a total salary cost of Rp. 10.500.000.

The correct answer is Sewa dibayar dimuka (D)Rp. 15.000.000,00 - Beban sewa (K)Rp. 15.000.000,00. This adjustment is needed because the unexpired rent of Rp. 15.000.000,00 needs to be recognized as an expense for the current period. By debiting the prepaid rent account and crediting the rent expense account, the correct allocation of expenses is achieved.

The correct answer is Rp. 450.000.000. This is because the question states that the building has a depreciation rate of 10% per year. Therefore, after one year, the value of the building would decrease by 10% of its original value, which is Rp. 500.000.000. 10% of Rp. 500.000.000 is Rp. 50.000.000. Subtracting Rp. 50.000.000 from Rp. 500.000.000 gives us Rp. 450.000.000, which is the new value of the building after one year.

The correct answer is a, b, and c are correct. This is because the given statement suggests that there are transactions that have been recorded in the respective accounts, but the account balances still need to be adjusted to reflect the actual amounts. This means that there may be outstanding expenses that are yet to be paid, inventory or supplies that have not been fully accounted for, and revenue that has been earned but not yet received. Therefore, all options a, b, and c are correct.

Debitur refers to the party who owes money or has taken a loan from another party. In the context of accounting information, the debtor is considered a non-interested party as they are not directly involved in the preparation or dissemination of financial information. Unlike the government, creditors, labor unions, and managers who may have a vested interest in the accounting information, the debtor's role is to provide accurate and reliable financial data to fulfill their obligations towards their creditors.