Soal Ukk Teori Tahun 2014

The tanggal (date) column in the jurnal umum (general journal) is used to record the date on which the transaksi (transactions) occurred. This helps in organizing and tracking the transactions based on their respective dates. By recording the tanggal terjadinya transaksi, it becomes easier to analyze and reconcile the financial information in the jurnal umum.

The correct answer is "gunakan kedua sisi kertas untuk penulisan dan foto copy." This is not a safety procedure in the workplace, but rather a suggestion for conserving paper and reducing waste. Safety procedures typically involve measures to prevent accidents, injuries, and hazards in the workplace, such as using safety equipment, following proper handling and storage protocols, and maintaining a safe working environment.

The correct answer is kas Rp 2.000.000,00 and piutang Rp 2.000.000,00. This is because the transaction involves receiving a payment from a customer for an invoice. The account "kas" is debited to record the increase in cash, while the account "piutang" is credited to reduce the accounts receivable balance.

In this transaction, the owner of the printing company contributed cash and equipment to the business. As a result, the cash account will increase, the equipment account will increase, and the owner's equity (or capital) account will also increase. Therefore, the correct answer is "kas bertambah; peralatan bertambah; modal bertambah".

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The correct answer is Option 3. This is because when the rental company exchanges the old car for a new one, it needs to record the transaction in the accounting journal. The journal entry for this transaction would include debiting the new car account for the cost of the new car (Rp160.000.000,00) and crediting the old car account for the net book value of the old car (Rp100.000.000,00 - Rp48.000.000,00 = Rp52.000.000,00). This entry reflects the exchange of the old car for the new car and the additional cash payment made by the rental company.

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The correct answer is selisih kas kecil (D) Rp50.000,00 and kas kecil (K) Rp50.000,00. This is because there is a difference between the recorded balance of the petty cash (Rp1.550.000,00) and the actual physical amount (Rp1.500.000,00), resulting in a discrepancy of Rp50.000,00. To correct this, the petty cash account needs to be debited for the amount of the discrepancy (D) and the selisih kas kecil (petty cash difference) account needs to be credited for the same amount (K) to balance the entry.

The correct answer is Option 2.

The company needs to adjust the cash disbursement journal entry to reflect the correct amount of Rp17.600.000,00 instead of Rp16.700.000,00. This adjustment is necessary to ensure that the company's records accurately reflect the payment made with the check.

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The estimated loss on receivables is determined by applying a certain percentage to the total sales. In this case, the percentage is 0.5%. Therefore, the estimated loss on receivables would be 0.5% of the total sales of Rp1.200.000.000,00, which is Rp6.000.000,00.

The correct answer is "mengoreksi akun riil dan nominal agar mencerminkan keadaan yang sebenarnya pada akhir periode". This means that the function of adjusting journal entries is to correct the real and nominal accounts so that they reflect the actual state at the end of the period. This ensures that the financial statements accurately represent the financial position and performance of the company.

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The correct answer is "industri yang membutuhkan pengolahan lebih lanjut." This answer is supported by the statement in the question that says "Industri adalah suatu kelompok usaha yang menghasilkan produk yang serupa." It implies that industries produce similar products. The option "industri yang membutuhkan pengolahan lebih lanjut" means industries that require further processing, which aligns with the idea of producing similar products but with additional steps or processes involved.

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The correct answer is "set up – balance- supplier balance". This option suggests that the initial balance of trade debt can be filled by setting up and balancing the supplier balance. This implies that when starting a business or setting up the accounting system, one can enter the initial amount owed to suppliers to ensure accurate financial records.

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The correct answer is "komunikasi yang terjadi diantara orang orang yang ada dalam perusahaan." This answer is supported by the statement in the question that effective communication in a company involves the adjustment between the sender and the receiver. This adjustment can be achieved through verbal communication, which refers to communication that occurs among the people within the organization. Therefore, the answer aligns with the definition and context provided in the question.

In the MYOB accounting software application, the filling of the name of the last month of the accounting period is done in the "last month of financial year" box.

The correct answer is asuransi dibayar dimuka di debet, biaya asuransi di kredit masing masing Rp1.900.000,00. This is because when insurance is paid in advance for 2 years, it is initially recorded as an asset (prepaid insurance) and not as an expense. Therefore, at the end of the accounting period (December 31, 2009), an adjusting journal entry is needed to recognize the portion of the prepaid insurance that has been used up as an expense (biaya asuransi) and reduce the prepaid insurance asset. The amount of Rp1.900.000,00 represents the portion of the prepaid insurance that has been used up over the period.

The correct answer is Rp 70.000.000,00 because the initial capital is not given in the data. The initial capital can be calculated by subtracting the total income and total expenses from the final capital. In this case, the total income is Rp 100.000.000,00 and the total expenses are Rp 55.000.000,00. Therefore, the initial capital is Rp 70.000.000,00.

The correct answer is Rp2.492.500,00 because the given information states that the cash balance on January 31, 2011, is Rp2.357.500,00. However, the bank statement shows a credit balance of Rp2.492.5000,00. This difference is caused by the bank collecting the company's receivables amounting to Rp150.0000,00 and incurring an inkaso fee of Rp15.000,00. Therefore, the correct cash balance on January 31, 2011, is the sum of the initial cash balance and the collected receivables minus the inkaso fee, which is Rp2.492.500,00.

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The symbols @, #, $, ! are typically used as labels in various contexts such as in email addresses, social media handles, and programming variables. They are not used to represent numerical values, time, or dates. Therefore, the correct answer is "label."

The correct answer is "beban kerugian piutang (D) Rp 12.000.000,00" and "piutang dagang (K) Rp 12.000.000,00". This is because when there is a fire incident and PT. Naga decides to write off the debt of the Murni store, it means that the company is recognizing a loss on the accounts receivable from the Murni store. The entry should be made to debit the "beban kerugian piutang" (bad debt expense) account and credit the "piutang dagang" (accounts receivable) account for the amount of Rp 12.000.000,00.

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The correct answer is beban penyusutan gedung (D) Rp 45.000.000,00 and akumulasi penyusutan gedung (K) Rp 45.000.000,00. This is because the question states that the building was purchased on January 1, 2010, with an acquisition cost of Rp200.000.000,00, a residual value of Rp20.000.000,00, and an economic life of 4 years. Using the straight-line depreciation method, the annual depreciation expense would be calculated as (acquisition cost - residual value) / economic life = (Rp200.000.000,00 - Rp20.000.000,00) / 4 = Rp45.000.000,00. Therefore, the journal adjustment on December 31, 2010, would be to record the depreciation expense of Rp45.000.000,00 and reduce the accumulated depreciation by the same amount.

The given options describe the criteria for fixed assets, which are tangible assets owned by a company. The option "catatan aktiva yang dilakukan oleh bagian pembelian" does not fit the criteria of being a fixed asset as it refers to the records of assets made by the purchasing department, which is a documentation activity and not a tangible asset itself.

The correct answer is perlengkapan kantor (D) Rp 250.000,00 and selisih kas kecil (K) Rp 250.000,00. This is because the discrepancy in the petty cash balance was caused by an incorrect recording of the purchase of office supplies. The actual amount spent on the office supplies was Rp 1.550.000,00, but it was recorded as Rp 1.300.000,00 in the petty cash journal. Therefore, to correct the error and reflect the accurate balance, the journal entry should include an increase in the office supplies account (debit) and an increase in the petty cash discrepancy account (credit) for the amount of the discrepancy, which is Rp 250.000,00.

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The PTKP (Penghasilan Tidak Kena Pajak) is the non-taxable income threshold in Indonesia. It is used to determine the amount of income that is exempt from income tax. In this case, the PTKP is calculated based on the taxpayer's marital status and number of dependents. Since Aldy has 3 children and his wife has no income, the PTKP for him is Rp 72.000.000. This means that the first Rp 72.000.000 of his income is not subject to income tax.

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The correct answer is Rp 75.000.000,00. The question states that the machine was started operating in October 2009 and has an estimated useful life of 5 years. Using the straight-line depreciation method, we can calculate the annual depreciation expense by subtracting the residual value (Rp 15.000.000,00) from the initial cost (Rp 315.000.000,00) and dividing it by the useful life (5 years). This gives us an annual depreciation expense of Rp 60.000.000,00. Therefore, the depreciation for the year 2011 would be Rp 75.000.000,00 (Rp 60.000.000,00 + Rp 15.000.000,00).

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