Soal Ujian Teori Kejuruan Akuntansi 1

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1.
Dalam perusahaan yang berskala besar, sering kali untuk pencatatan pengeluaran uang yang relatif kecil menggunakan sistem …

Explanation

In large-scale companies, a system called "Dana kas kecil" is used to record small expenses. This system is specifically designed to manage and track small cash disbursements efficiently. It allows for better control and monitoring of small expenditures, ensuring that they are properly accounted for and recorded in the company's financial records.

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Soal Ujian  Teori Kejuruan Akuntansi 1 - Quiz

2. Kegunaan Jurnal penutup adalah ...

Explanation

The correct answer is to close/disable nominal accounts so that they can be used again to record subsequent transactions.

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3. Untuk menghitung persediaan barang dagangan, yang dimaksud dengan metode FIFO adalah ....

Explanation

FIFO stands for "First In, First Out." In the context of calculating inventory, it means that the items that were received or purchased first are assumed to be sold or used first. This method assumes that the oldest inventory is sold first, which can be useful for businesses that deal with perishable or time-sensitive products. By using the FIFO method, a company can accurately determine the cost of goods sold and the value of the remaining inventory.

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4. Perbedaan antara saldo kas menurut catatan perusahaan dengan perhitungan secara fisik disebut ...

Explanation

Selisih Kas adalah istilah yang digunakan untuk menggambarkan perbedaan antara saldo kas menurut catatan perusahaan dengan perhitungan secara fisik. Hal ini menunjukkan adanya ketidaksesuaian antara jumlah uang yang seharusnya ada dalam kas dengan jumlah uang yang benar-benar ada dalam kas secara fisik. Penyebab selisih kas dapat bervariasi, seperti kesalahan dalam pencatatan transaksi, kecurangan, atau kehilangan uang secara fisik.

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5. Akuntan Publik adalah:

Explanation

The correct answer is "Akuntan yang bekerja secara mandiri dan independen melayani auditing pada perusahaan swasta dan badan usaha pemerintah." This option accurately describes the role of a Public Accountant, who works independently and provides auditing services to both private companies and government entities.

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6.
Tanda bukti transaksi dari penjualan secara kredit adalah ......

Explanation

A faktur is a document that serves as proof of a credit sale transaction. It includes details such as the quantity, price, and description of the goods or services sold, as well as the terms of payment. Unlike a bon, kuitansi, nota, or cek, a faktur specifically relates to credit sales and provides evidence of the transaction.

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7. Diantara kejadian berikut ini yang bukan merupakan transaksi usaha ?


Explanation

The correct answer is "kenaikan suku bunga pinjaman di bank". This is not a business transaction, but rather a change in the interest rate on a loan from a bank. Business transactions typically involve the exchange of goods, services, or money between two parties. In this case, the increase in the loan interest rate does not involve any exchange or transaction between parties, but rather a change in the terms of an existing loan agreement.

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8. Syarat 4/15, n/60 berarti:     

Explanation

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

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9.
Aktiva tetap (fixed asset) adalah …

Explanation

The correct answer is "Aktiva berwujud yang dimiliki oleh suatu perusahaan yang mempunyaai masa manfaat lebih dari satu tahun." This is because fixed assets are tangible assets that are owned by a company and have a useful life of more than one year. Fixed assets include items such as buildings, machinery, and vehicles that are expected to be used by the company for an extended period of time.

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10.
Dibeli peralatan kantor seharga Rp.350.000,00 dibayar per Kas Rp.150.000,00 sisanya kemudian. Pencatatan dalam persamaan akuntansi adalah .........

Explanation

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, which increases the value of the equipment. The payment is made in cash for Rp.150.000,00, which reduces the cash balance. The remaining amount is paid later, indicating an increase in the accounts payable balance. Therefore, the equation is balanced by recording an increase in the value of the equipment, a decrease in cash, and an increase in accounts payable.

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11.
Jika diketahui data sebagai berikut:  Saldo awal utang sebesar Rp 2.470.000,       Pembelian kredit sebesar Rp 4.250.000 , Retur pembelian sebesar  Rp 450.000. Berdasarkan data mutasi utang di atas, maka saldo utangnya adalah sebesar…

Explanation

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 final debt balance, we need to subtract the purchase return from the credit purchase and add it to the initial debt balance. Therefore, the final debt balance is Rp 2,470,000 + (Rp 4,250,000 - Rp 450,000) = Rp 6,270,000.

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12.
Perhatikan data supplier “ Toko Bahagia“ berikut data mutasi utang di BAWAH maka saldo utang Toko Moroseneng adalah sebesar...
Nama Supplier Jenis transaksi Jumlah
Toko Sahabat
  • Pembelian kredit
  • Pembayaran utang
  • Rp 9.000.000,-
  • Rp 2.000.000,-
Toko Moroseneng
  • Pembelian kredit
  • Pembayaran utang
  • Retur pembelian
  • Rp 5.000.000,-
  • Rp 2.000.000,-
  • Rp 500.000.-

Explanation

The correct answer is Rp 2.500.000,-. This is the result of calculating the total amount of credit purchases made by Toko Moroseneng (Rp 5.000.000,-) and subtracting the total amount of debt payments made by Toko Moroseneng (Rp 2.000.000,-) and the total amount of purchase returns made by Toko Moroseneng (Rp 500.000,-). This calculation gives us a remaining debt balance of Rp 2.500.000,- for Toko Moroseneng.

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13.
. Dibawah ini merupakan akun yang memerlukan Jurnal Penyesuaian, kecuali ..

Explanation

The given answer, "Modal, perlengkapan," is the correct answer because both modal (equity) and perlengkapan (supplies) are permanent accounts that do not require adjusting entries. Adjusting entries are necessary for temporary accounts, such as expenses and revenues, to ensure that the financial statements accurately reflect the current period's activity.

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14.
Pada tanggal 02 Mei 2009 PT. ST 12 membeli equipment seharga Rp 50.000.000,00 tunai. Jurnal atas transaksi tersebut adalah sebagai berikut:  

Explanation

The correct answer is Equipment (D) Rp 50.000.000,00 dan Cash (K) Rp 50.000.000,00. This is because the transaction involves PT. ST 12 buying equipment for Rp 50.000.000,00 in cash. In accounting, when an asset is acquired, it is debited, and when cash is paid, it is credited. Therefore, the equipment account is debited and the cash account is credited to record the transaction accurately.

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15.
Format Neraca Lajur 10 kolom terdiri dari koloin-kolom :

Explanation

The correct answer is the format of the 10-column Balance Sheet. It includes the following columns: Account Code, Account Name, Balance Sheet Balance (Debit-Credit), Adjustment (Debit-Credit), Adjusted Balance Sheet Balance (Debit-Credit), Profit and Loss (Debit-Credit), and Balance Sheet (Debit-Credit). This format allows for a comprehensive presentation of financial information, including the initial balance, adjustments, final balance, profit/loss, and overall balance sheet position.

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16.
Ekuitas dalam neraca suatu perusahaan adalah ...

Explanation

The correct answer is "jumlah setoran modal pemilik setelah ditambah laba bersih yang diperoleh perusahaan". This answer refers to equity in the balance sheet of a company, which represents the total amount of capital contributed by the owners plus the net profit earned by the company in a specific accounting period. It reflects the residual interest in the assets of the company after deducting liabilities.

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17.
Pada tanggal 1 januari 2006 perusahaan Gunung Kelud membeli sebuah mobil seharga Rp 175.000.000,00, taksiran umur ekonomis 5 tahun. Nilai residu Rp 25.000.000,00. Kapasitas produksi 1.000.000 km. Jika menggunakan metode garis lurus maka besar penyusutan setiap tahun sebesar .......

Explanation

The correct answer is Rp 30.000.000,00. This can be calculated by subtracting the residual value from the initial cost of the car and dividing it by the economic life of the car. In this case, (Rp 175.000.000,00 - Rp 25.000.000,00) / 5 = Rp 30.000.000,00. This means that the company will depreciate the car by Rp 30.000.000,00 each year for a total of 5 years.

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18. Pada akhir periode akuntansi, perusahaan belum mencatat dan membayar gaji karyawan sebesar Rp 18.000.000,00. Posting transaksi tersebut ke akun-akun buku besar adalah:

Explanation

The correct answer is to debit the salary expense account and credit the salary payable account because at the end of the accounting period, the company has incurred a salary expense but has not yet paid it. By recording this transaction, the company acknowledges the liability to pay the employees and recognizes the expense in the current period.

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19.
Transaksi pembelian barang dagangan dalam penerapan sistem fisik akan dicatat dalam akun ...

Explanation

The correct answer is "pembelian". When recording transactions for the purchase of merchandise in a physical system, it is common to use the account "pembelian" or "purchases" to track these transactions. This account helps to keep track of the cost of the goods purchased and is used to calculate the cost of goods sold and inventory balances.

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20. Pajak pertambahan nilai yang dipungut oleh pihak penjual  pada saat melakukan penjualan barang kena pajak disebut....

Explanation

PPN Keluaran refers to value-added tax collected by the seller when selling taxable goods. This tax is then remitted to the government.

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21. Yang  merupakan kelompok akun  Laba Rugi  adalah...

Explanation

The correct answer is "Beban listrik, pendapatan jasa service." This is because the question is asking for the group of accounts that belong to the "Laba Rugi" or "Income Statement" category. "Beban listrik" refers to electricity expenses, which are categorized as a cost or expense in the income statement. "Pendapatan jasa service" refers to service revenue, which is categorized as income in the income statement. Both of these accounts are part of the income statement category, making them the correct answer.

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22.
Perusahaan menerima pernbayaran dari pelanggan dengan rincian sebagai berikut Nilai faktur                                                      1.000.000,00 nOTA KREDIT                                              (  100.000,00)                                                                            900.000,00 
fotongan 2%                                                         18.000,00 fembayaran yang diterima                                      882.000,00                                   Transaksi tersebut diatas akan dicatat dalam jurnal umum sbb :

Explanation

The given correct answer is the journal entry for the transaction mentioned in the question. It shows that the cash account is debited with an amount of R 882,000.00, indicating that cash is received from the customer. The sales discount account is credited with Rf 18,000.00, representing the discount given to the customer. Finally, the accounts receivable account is credited with R 900,000.00, indicating the reduction in the amount owed by the customer. This journal entry accurately reflects the payment received from the customer and the corresponding adjustments to the sales discount and accounts receivable accounts.

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23.
Laporan Keuangan yang harus disusun oleh perusahaan sesuai dengan ketentuan Pernyataan Standar Akuntansi Keuarigan (PSAK) adalah:
 

Explanation

The correct answer is "Neraca, Laporan Laba. Rugi, Laporan Ek.uitas, Arus Kas, Catatan-catatan pendukung". This is because according to the given information, the financial statements that must be prepared by the company in accordance with the PSAK are the balance sheet, income statement, statement of equity, cash flow statement, and supporting notes.

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24. Dalam neraca inforinasi vang disajikan meliputi :

Explanation

The correct answer is "Harta, Utang, dan Ekuitas." In a balance sheet or neraca inforinasi vang, these three elements are typically included. Harta refers to assets, which are the resources owned by a company. Utang refers to liabilities, which are the debts or obligations of the company. Ekuitas refers to equity, which represents the ownership interest in the company. Including these three elements in the balance sheet provides a comprehensive view of the company's financial position.

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25.
Sumber data pencatatan ke dalam Jurnal Pembelian adalah bukti transaksi berupa:



Explanation

The correct answer is "Faktur asli yang diterima dari pemasok". The journal of purchase records the transactions related to purchases made by the company. The original invoice received from the supplier serves as evidence of the transaction and is therefore recorded in the purchase journal.

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26.
Berikut ini  adalah peralatan dan perlengkapan yang diperlukan untuk penyusunan neraca lajur ...

Explanation

The correct answer is "alat-alat tulis dan kantor, jurnal penyesuaian, neraca saldo dan neraca lajur". This answer includes all the necessary equipment and documents needed for the preparation of a trial balance, such as office supplies, adjusting journal, trial balance, and ledger.

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27.
CV ROLE mencatat persediaan dengan sistem perpetual LIFO, data persediaan    barang C1 selama bulan Maret 2009 sebagai berikut. Persediaan per 1 Juli 6500 kg @ Rp 1.000,00 Juli 10, pembelian 8000 kg @ Rp 1.100,00 Juli 20, penjualan 10.000 kg Dari data di atas harga pokok persediaan tgl. 20 Juli 2009 adalah ....

Explanation

The cost of goods sold is calculated using the LIFO (Last In, First Out) method, which means that the most recent purchases are assumed to be sold first. In this case, the purchase on July 10 of 8,000 kg at Rp 1,100,00 per kg is the most recent purchase. Since the entire quantity of 10,000 kg was sold on July 20, the cost of goods sold is calculated as 8,000 kg * Rp 1,100,00 per kg = Rp 8,800,000. Therefore, the cost of inventory on July 20 is the remaining inventory from July 1 (6,500 kg) plus the purchase on July 10 (8,000 kg) minus the cost of goods sold (8,000 kg), which is equal to 6,500 kg + 8,000 kg - 8,800,000 = Rp 4,500,000.

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28.
Rumus berikut ini yang tidak menggambarkan nilai pcrsamaan dasar akuntansi yang benar adalah

Explanation

The given equation, "Utang = Modal - Harta", does not represent the correct basic accounting equation. The correct equation is "Harta = Utang + Modal", where assets (Harta) are equal to liabilities (Utang) plus owner's equity (Modal). In the given equation, the order of the terms is reversed, which does not follow the correct accounting equation.

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29.
PT Merdeka pada tahun 2009 mendapat laba bersih sebesar  Rp 280.015.788,- setelah dihitung  pajak nya Rp 66.504.736 Angsuran Pph psl 22 Rp 6.000.000,- dan PPh pasl 25 Rp 32.000.000,- jurnal penyesuaian
   

Explanation

The given answer is correct because it correctly shows the journal entries for the income tax payment and adjustment. The income tax payable is debited for the amount of Rp 66.504.736, representing the income tax expense. The prepaid tax is credited for Rp 38.000.000, representing the portion of the tax that has already been paid in advance. The remaining balance of Rp 28.504.736 is credited to the income tax payable account. This shows that the company has a liability for the income tax that is not yet paid.

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30.  Laporan Laba-Rugi menurut PSAK harus disajikan dalam format :

Explanation

The correct answer is Multiple step. The Multiple step format of the Income Statement presents the revenues, expenses, and net income in separate sections, providing a more detailed analysis of the company's financial performance. It allows for a clearer understanding of the various components that contribute to the net income figure. This format is commonly used by larger companies or those with more complex operations, as it provides a more comprehensive view of the company's financial results.

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31. Pembelian aktiva tetap dalam laporan Arus Kas disajikan sebagai

Explanation

The correct answer is "Arus kas keluar dari aktifitas investasi" because the purchase of fixed assets is considered an investment activity. When a company buys fixed assets, it is using its cash to acquire long-term assets that will generate future economic benefits. This cash outflow is classified as a cash outflow from investing activities in the statement of cash flows.

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32. Saldo akun persekot sewa sebelum penyesuaian sebesar Rp2.400.000.00 (D). Persekot tersebut telah dibayar perusahaan pada akhir Oktober 2009 untuk masa sewa 1(satu) tahun. Jika pada akhir tahun 2009 penisahaan menyusun laporan keuangan, maka jurnal penyesuaian yang dibuat adalah :

Explanation

The correct answer is "Beban sewa (D) dan persekot sewa (K) Rp400.000.00". This is because the question states that the account balance of persekot sewa before adjustment is Rp2.400.000,00 (D) and it has been paid by the company at the end of October 2009 for a one-year lease. Therefore, the adjustment entry should reflect the portion of the lease expense for the remaining period of the year, which is Rp400.000,00.

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33. Penghitungan dana kas kecil dihitung dari …

Explanation

The correct answer is comparing the recorded balance of petty cash with the physical balance of petty cash. This means that the amount of money recorded in the petty cash ledger should match the actual amount of money in the petty cash box. By comparing these two balances, discrepancies or errors can be identified and corrected.

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34. . Salah satu penyebab terjadinya perbedaan saldo kas suatu perusahaan di saldo rekening koran dari banknya, adalah cek yang diterima dari debitur sebesar  Rp.  3.000.000,-  dan telah disetorkan ke bank, oleh bank ditolak karena dananya kurang. Jurnal yang diperlukan setelah rekonsiliasi untuk mencatat data diatas adalah

Explanation

The correct answer is Piutang dagang (D) Rp. 3.000.000,- Kas (k) - Rp. 3.000.000,-. This journal entry is needed because the check received from the debtor for Rp. 3.000.000,- was deposited into the bank but was rejected due to insufficient funds. This entry records the decrease in accounts receivable (Piutang dagang) and the decrease in cash (Kas) due to the rejected check.

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35.
Berikut ini adalah peralatan dan perlengkapan apa saja yang diperlukan untuk pengelolaan kartu aktiva tetap

Explanation

The correct answer is "Alat-alat tulis dan kantor, faktur pembelian dan laporan penerimaan aktiva tetap". This is because in managing fixed assets, it is necessary to have office supplies and stationery for documentation purposes. Additionally, invoices for purchases and reports on the receipt of fixed assets are important for record-keeping and tracking purposes. These documents provide evidence of ownership and help in the proper management of fixed assets.

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36.
Data persediaan suatu perusahaan selama bulan Oktober 2009 sebagai berikut.

Persediaan awal 4.000 unit      @ Rp 5.000,00
Pembelian 15.000 unit      @ Rp 10.000,00
Pembelian 26.000 unit      @ Rp 5.000,00
Pembelian 35.000 unit      @ Rp 6.000,00
Persediaan akhir periode 4.500 unit  


Jika persediaan dicatat dengan metode LIFO fisik, maka jurnal untuk mencatat 2009 adalah ....

Explanation

The correct answer is Persediaan (D) Rp 25.000.000,00 and Ikhtisar laba rugi (K) Rp 25.000.000,00. This is because the LIFO (Last In, First Out) method assumes that the most recent inventory purchases are the first ones to be sold. In this case, the last purchase of 35.000 units at Rp 6.000,00 per unit will be the first ones to be sold. Therefore, the cost of goods sold will be calculated based on this purchase, resulting in a decrease in inventory and an increase in expenses. The journal entry reflects this by debiting the inventory account and crediting the income statement account.

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37.
Perhatikan urutan langkah membukukan data mutasi utang ke kartu utang berikut!          1. Mengidentifikasi data supplier/ pemasok            
         2. Menjurnal transaksi utang                 3. Menghitung mutasi utang                                  
4.           4.  Membukukan data mutasi utang dan   5. Mengelompokkan data supplier/ pemasok.
Urutan  yang  benar adalah...

Explanation

The correct answer is 1, 5, 3, 2, 4. The correct sequence of steps to record the debt mutation data in the debt card is as follows: 1) Identifying the supplier/pemasok data, 2) Grouping the supplier/pemasok data, 3) Calculating the debt mutation, 4) Recording the debt mutation data, and 5) Journalizing the debt transaction.

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38. Seperangkat mesin dengan harga perolehan Rp 6.000.000,00 Akumulasi penyusutan Rp 5.000.000,00 telah habis masa penggunaannya. Mesin tersebut disingkirkan, biaya penyingkiran Rp 200.000,00 Jurnal untuk mencatat transaksi di atas adalah:

Explanation

The correct answer is the second option: Akum. penyusutan mesin (D) Rp 5.000.000,00, Rugi penyingkiran mesin (d) Rp 1.200.000,00, Mesin (K) Rp 6.000.000,00, Kas (K) Rp 200.000,00. This is the correct journal entry to record the transaction. The machine has completed its useful life and is being disposed of, resulting in the accumulation of depreciation being debited for the amount of Rp 5.000.000,00. The loss on disposal of the machine is recorded by crediting the loss account for Rp 1.200.000,00. The machine account is credited for its original cost of Rp 6.000.000,00, and the cash account is credited for the amount received from the disposal, which is Rp 200.000,00.

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39. Accomulated depreceation adalah ....

Explanation

Accumulated depreciation refers to the total amount of depreciation expense that has been allocated over the useful life of a fixed asset. It represents the cumulative reduction in the value of the asset over time. This option correctly states that accumulated depreciation is a collection or accumulation of depreciation expenses incurred during the useful life of a fixed asset.

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40. .   Saldo setelah penyesuaian rekening penjualan Rp900.000,00 harga pokok penjualan Rp 600.000,00 total rekening-rekening biaya Rp200.000,00 dan prive Rp50.000,00. Berdasarkan data tersebut, maka jurnal yang diperlukan  

Explanation

Based on the given data, the balance after adjusting the sales account is Rp900,000. The cost of goods sold is Rp600,000, the total expenses is Rp200,000, and the owner's withdrawal is Rp50,000. To close the temporary accounts and transfer the net income to the owner's capital account, the journal entry needed is to debit the Income Summary account for Rp100,000 and credit the Owner's Capital account for Rp100,000.

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Dalam perusahaan yang ...
Kegunaan Jurnal penutup adalah ...
Untuk menghitung persediaan barang dagangan, yang ...
Perbedaan antara saldo kas menurut catatan perusahaan ...
Akuntan Publik adalah:
Tanda bukti transaksi dari penjualan secara kredit adalah ......
Diantara kejadian berikut ini yang bukan merupakan transaksi usaha ?
Syarat 4/15, n/60 berarti:     
Aktiva tetap (fixed asset) adalah …
Dibeli peralatan kantor seharga Rp.350.000,00 ...
Jika diketahui data ...
Perhatikan data supplier “ ...
. Dibawah ini merupakan akun yang memerlukan Jurnal Penyesuaian,...
Pada tanggal ...
Format Neraca Lajur 10 kolom terdiri dari koloin-kolom :
Ekuitas dalam neraca suatu perusahaan adalah ...
Pada ...
Pada akhir periode akuntansi, ...
Transaksi pembelian barang ...
Pajak pertambahan nilai ...
Yang  merupakan kelompok akun  Laba Rugi  adalah...
Perusahaan ...
Laporan ...
Dalam neraca inforinasi vang disajikan meliputi :
Sumber ...
Berikut ini  adalah peralatan dan perlengkapan yang ...
CV ROLE mencatat persediaan dengan sistem perpetual LIFO, data...
Rumus berikut ...
PT ...
 Laporan Laba-Rugi menurut PSAK harus disajikan dalam format :
Pembelian aktiva tetap dalam laporan Arus Kas disajikan sebagai
Saldo akun persekot sewa sebelum ...
Penghitungan dana kas kecil dihitung dari …
. Salah satu penyebab terjadinya perbedaan saldo kas suatu perusahaan...
Berikut ini adalah peralatan ...
Data persediaan suatu perusahaan selama bulan ...
Perhatikan urutan langkah membukukan data mutasi ...
Seperangkat ...
Accomulated depreceation adalah ....
.   Saldo setelah penyesuaian rekening penjualan ...
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