Soal Ujian Teori Kejuruan Akuntansi Tahun 2017 A

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, of which Rp.2.500.000,00 was paid in cash and the remaining amount was paid in three installments. As a result of this transaction, the company's asset (equipment) increased by Rp.10.000.000,00, the cash decreased by Rp.2.500.000,00, and the liability (hutang) increased by Rp.7.500.000,00.

Akuntansi keuangan adalah bidang akuntansi yang khusus menangani transaksi-transaksi yang berkaitan dengan perubahan harta, utang, dan modal perusahaan. Dalam akuntansi keuangan, dilakukan pencatatan, pengukuran, dan pelaporan informasi keuangan perusahaan yang digunakan untuk pengambilan keputusan oleh pihak internal maupun eksternal perusahaan. Akuntansi keuangan fokus pada penyusunan laporan keuangan seperti neraca, laporan laba rugi, dan laporan arus kas yang memberikan gambaran tentang kinerja keuangan perusahaan.

Selisih Kas adalah istilah yang digunakan untuk menjelaskan perbedaan antara saldo kas menurut catatan perusahaan dengan perhitungan secara fisik. Ini menunjukkan bahwa ada ketidaksesuaian antara jumlah uang yang seharusnya ada dalam kas perusahaan dan jumlah uang yang sebenarnya ada saat dilakukan penghitungan fisik. Penyebab selisih kas dapat bervariasi, termasuk kesalahan pencatatan, kecurangan, atau ketidakakuratan dalam penghitungan fisik.

The correct answer is "Pemeriksaan akuntan intern sulit bersifat independen, sehingga tidak terjamin obyektivitasnya." This is because internal auditors may face challenges in maintaining independence and objectivity while conducting financial audits for external parties. They may have conflicts of interest or be influenced by management, which can compromise the credibility and reliability of their findings. Therefore, it is necessary to have external auditors who are independent and unbiased to ensure the accuracy and integrity of financial statements for external stakeholders.

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 was purchased for Rp.350.000,00 and paid in cash for Rp.150.000,00. The remaining amount of Rp.200.000,00 is recorded as an increase in the accounts payable, representing the amount owed for the office equipment.

Investasi modal uang tunai, perlengkapan, dan peralatan akan berpengaruh pada perkiraan di bawah ini, kecuali piutang. Piutang adalah jumlah uang yang harus diterima oleh perusahaan dari pelanggan atau pihak lain yang masih harus dibayar. Dalam konteks ini, investasi modal uang tunai, perlengkapan, dan peralatan tidak akan berpengaruh langsung terhadap piutang.

Akuntansi diartikan sebagai rangkaian kegiatan yang meliputi pencatatan, pengikhtisaran, dan pelaporan transaksi keuangan yang terjadi dalam perusahaan. Ini mencakup semua proses yang terlibat dalam mencatat transaksi keuangan, mengklasifikasikan dan meringkasnya, serta menyajikan informasi keuangan yang relevan kepada pihak-pihak yang memerlukan. Dengan demikian, akuntansi melibatkan proses yang komprehensif untuk memastikan bahwa informasi keuangan yang akurat dan dapat dipercaya tersedia untuk pengambilan keputusan yang tepat.

An accountant who prioritizes the examination of the application of common accounting principles and the functioning of internal control systems to support their opinion on the company's financial statements is an intern accountant. Intern accountants typically work within a company or organization and focus on ensuring that financial reporting is accurate and in compliance with accounting standards. They may also provide recommendations for improving internal controls to mitigate risks and enhance financial reporting processes.

The correct answer is "Retur penjualan di debit – piutang dagang di kredit". This is because when there is a return of sales, the accounts receivable (piutang dagang) will be debited to decrease the amount owed by the customer, and the sales returns (retur penjualan) will be credited to reflect the decrease in sales revenue.

Based on the given data, the initial debt balance is Rp 2,470,000. Then, there is a credit purchase of Rp 4,250,000 and a purchase return of Rp 450,000. To calculate the debt balance, we subtract the purchase return from the credit purchase and add it to the initial debt balance. Therefore, the debt balance is Rp 2,470,000 + (Rp 4,250,000 - Rp 450,000) = Rp 6,270,000.

The given answer is correct because it states that a discount of 4% is applicable if the payment is made before 15 days. This aligns with the information provided in the question, which states that a discount of 4% is given for payments made before 15 days.

The correct answer is Rp.8.250.000,00. This is because the price of the office equipment is given as Rp.7.500.000,00 and there is an additional 10% PPN (Value Added Tax). To calculate the total price including the PPN, we can multiply the price of the office equipment by 1.10. Therefore, 7.500.000 x 1.10 = 8.250.000.

The correct answer is Debet Modal, Kredit Prive. This is because when closing personal accounts, the capital account (Modal) is debited to decrease the balance, and the withdrawal account (Prive) is credited to show that the owner has taken money out of the business for personal use.

The evidence of the transaction states that the money was received from Toko Sari Jaya for the purpose of settling an invoice with the 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, indicating that it is a payment of trade debt to PD Selatan. Therefore, the correct answer is "Pembayran hutang dagang kepada PD Selatan" which translates to "Payment of trade debt to PD Selatan" in English.

The correct answer is "Jurnal umum sebelah debit" because when recording return sales and price reductions in the journal, it is necessary to debit the general journal. This is because debiting the general journal increases the balance of the account, which reflects the reduction in sales or price.

The correct answer is Rp. 330.000.000,00. This is calculated by subtracting the Cost of Goods Sold and wages expense from the net sales, and then adding the Other income. So, the calculation would be: Rp.1.000.000.000 - Rp.400.000.000 - Rp.300.000.000 + Rp.30.000.000 = Rp.330.000.000.

The correct answer is "Beban gaji, pendapatan jasa". This is because "Beban gaji" refers to salary expenses incurred by the company, which is a part of the expenses recorded in the income statement (Laba Rugi). Similarly, "pendapatan jasa" refers to service revenue earned by the company, which is a part of the revenue recorded in the income statement (Laba Rugi). Both of these accounts are categorized under the Laba Rugi section of the financial statements.

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 retained earnings on April 1, 2006 (Rp.4.000.000,00) and then subtracting the dividends distributed (Rp.1.500.000,00). Therefore, the retained earnings on April 30, 2006 would be Rp.8.400.000,00.

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, which is then remitted to the government. This is in contrast to PPN Masukan, which refers to the PPN paid by the buyer when purchasing taxable goods. Utang PPN refers to the PPN payable by the seller to the government, while PPn BM refers to import duty. Pajak Penghasilan refers to income tax.

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

The correct answer is "Hutang dan penjualan." This is because the group of accounts that typically have credit balances on the balance sheet are liabilities, such as hutang (debt) and penjualan (sales). These accounts represent amounts owed by the company to its creditors and the revenue generated from sales.

The correct answer is Rp.45.000.000,00. This can be calculated by subtracting the ending inventory (Rp.5.000.000,00) from the beginning inventory (Rp.10.000.000,00) and adding the cost of goods purchases (Rp.40.000.000,00). Therefore, the cost of goods sold would be Rp.45.000.000,00.

The correct answer is "Semua pos yang dapat diuangkan dengan segera" (All items that can be immediately converted into cash). This answer is the most appropriate because it refers to current assets that can be easily and quickly converted into cash within a short period of time, typically within one year. The other options mentioned in the question do not accurately describe current assets.

The correct adjustment that needs to be made is to decrease the Supplies expense by Rp. 2,500,000. This is because the actual ending balance of the Supplies account is Rp. 2,500,000, which is lower than the initial balance of Rp. 15,000,000. By decreasing the Supplies expense, the difference between the initial and final balances of the Supplies account can be accounted for. Therefore, the adjustment should be Supplies expense: Rp. 12,500,000 and Supplies: Rp. 12,500,000.

A trial balance is a summary of the balances of all accounts in the general ledger at the end of a specific period. It is used to ensure that the total debits equal the total credits in the accounting system, which helps to detect any errors or discrepancies in the recording of financial transactions.

When the closing entries are made and the loss of Rp.1,170,000.00 is transferred to the Retained Earnings account, it will cause the Retained Earnings account to decrease by Rp.1,170,000.00. This is because the Retained Earnings account represents the accumulated profits or losses of a company over time. In this case, the loss is subtracted from the account, reducing its balance.

The correct answer is "Pejabat pimpinan perusahaan" because for a check to be valid, it needs to be signed by an authorized representative of the company. This ensures that the company acknowledges and authorizes the payment stated on the check.

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 value and creates a liability in the form of accounts payable. This journal entry reflects the increase in inventory and the corresponding increase in accounts payable.

Based on the given information, the accounts receivable is Rp.146,500,000. The allowance for bad debts is Rp.600,000 (credit). It is mentioned that the uncollectible accounts are estimated to be 4% of the accounts receivable balance. Therefore, the estimated amount of uncollectible accounts is 4% of Rp.146,500,000, which is Rp.5,860,000. This amount represents the expense for writing off the bad debts for the year 2006.

The modal perusahaan pada akhir periode can be calculated by subtracting the total beban usaha, prive pemilik, and total pembayaran hutang from the total penjualan and total penerimaan piutang. In this case, the calculation would be:

Rp.115.000.000,00 (total penjualan) + Rp.60.000.000,00 (total penerimaan piutang) - Rp.75.000.000,00 (total pembayaran hutang) - Rp.85.000.000,00 (total beban usaha) - Rp.5.000.000,00 (prive pemilik) = Rp.80.000.000,00. Therefore, the correct answer is Rp.80.000.000,00.

When a check is issued but there are insufficient funds in the account, it means that the company's cash balance will be reduced according to its records. Therefore, the correct answer is "Mengurangi saldo kas menurut catatan perusahaan" which translates to "Reducing the cash balance according to the company's records."

The cost of ending inventory under LIFO can be calculated by assuming that the most recent purchases are the first to be sold. In this case, the 15,000 units on hand at December 31 would consist of 5,000 units from Purchases II and 10,000 units from Inventory. The cost of the 5,000 units from Purchases II would be 5,000 units * Rp.1,200.00 = Rp. 6,000,000.00. The cost of the 10,000 units from Inventory would be 10,000 units * Rp.1,000.00 = Rp. 10,000,000.00. Therefore, the cost of ending inventory under LIFO would be Rp. 6,000,000.00 + Rp. 10,000,000.00 = Rp. 16,000,000.00.

The given answer is correct because it correctly shows the journal entry for the income tax payable. The income tax payable is decreased by the prepaid tax amount of Rp 38.000.000, resulting in a new balance of Rp 28.504.736. This is reflected in the journal entry by debiting the income tax payable account and crediting the prepaid tax account.

The correct answer is Multiple step. The multiple step format is commonly used in presenting the income statement according to PSAK (Indonesian Financial Accounting Standards). This format separates operating and non-operating activities, allowing for a more detailed analysis of the company's financial performance. It includes multiple sections such as gross profit, operating expenses, non-operating income/expenses, and net income. This format provides a clearer picture of the company's profitability and helps users of financial statements to make informed decisions.

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 general ledger and subsidiary ledger. By doing so, the balances of the accounts are updated and organized in the appropriate ledgers for easy reference and analysis.

The given answer is the correct journal entry to record the sales transaction using the perpetual inventory method. It debits Cash in Bank for the total amount received from the sale, Cost of Goods Sold for the cost of the units sold, and credits Sales for the total sales amount, PPn Out come for the amount of sales tax collected, Freight Collected for the amount of freight collected, and Inventory for the cost of the units sold. This entry accurately reflects the impact of the sales transaction on the financial statements.

The correct answer is Rp. 57.000.000,00. This is because the question states that the account for modal (capital) and prive (withdrawal) have a recorded balance of Rp.55.000.000,00 and Rp.2.000.000,00 respectively. After the closing journal is made and posted to their respective accounts, the total balance of the modal account would be the sum of the initial balance and the closing balance of the prive account, which is Rp.55.000.000,00 + Rp.2.000.000,00 = Rp.57.000.000,00.

The correct answer is Sewa diterima dimuka Rp.24.000.000,00 and Pendapatan sewa Rp.24.000.000,00. This is because the question states that the rental income received in advance on December 31, 2007, is Rp.32.000.000,00 and the rental income for the year 2007 is Rp.24.000.000,00. Therefore, to adjust for the rental income received in advance, we need to debit the account Sewa diterima dimuka and credit the account Pendapatan sewa for the same amount of Rp.24.000.000,00. This ensures that the rental income is correctly recognized in the accounting period it relates to.

The correct answer is "Schedule of account receivable." This is because a schedule of accounts receivable is a summary of the balances owed to a company by its customers. It is created by taking information from the subsidiary ledger, which records individual customer accounts, and summarizing it to show the total amount owed by all customers. This schedule helps the company keep track of its accounts receivable and aids in the management of cash flow and collection efforts.

Based on the given information, the saldo setelah penyesuaian rekening penjualan is Rp900.000,00, the harga pokok penjualan is Rp600.000,00, the total rekening-rekening biaya is Rp200.000,00, and the prive is Rp50.000,00. To adjust the accounts, the income summary account needs to be debited by Rp100.000,00 (to account for the total expenses) and the modal account needs to be credited by Rp100.000,00 (to account for the net income). Therefore, the correct answer is "Income summary (D) dan moda! (K) Rp100.000,00".