Kas Bank

The correct answer is "Laporan semua kegiatan penarikan dan penyetoran perusahaan yang diadministrasikan oleh bank" which translates to "A report of all withdrawal and deposit activities of a company that is administered by a bank." This option accurately describes the definition of a "rekening Koran" which is a bank statement that shows all the financial activities of a company including withdrawals and deposits.

If the cash according to the company does not match the balance according to the bank statement, the correct action to take is to perform bank reconciliation. This involves comparing the company's records with the bank statement to identify any discrepancies and make necessary adjustments.

Deposit in transit adalah setoran perusahaan yang telah dilakukan tetapi belum diterima oleh bank pada saat rekening koran sudah ditutup. Ini berarti bahwa perusahaan telah melakukan setoran sebelum tanggal penutupan rekening koran, tetapi bank belum mencatat atau memasukkan setoran tersebut ke dalam rekening perusahaan. Biasanya, setoran ini akan dicatat oleh bank pada tanggal berikutnya dan akan muncul dalam laporan rekening koran berikutnya.

The correct answer is "Setoran dalam proses atau setoran dalam perjalanan." This is because when a company makes a deposit that is still in process or in transit, there may be a difference in the cash balance according to the company's records and the bank statement. This is because the deposit has not yet been recorded by the bank, leading to a discrepancy in the cash balance.

The factors that affect the bank cash balance in the bank reconciliation process are checks in circulation, errors in charging the company's account, and deposits that have not yet appeared in the bank statement. These factors can cause discrepancies between the company's records and the bank statement, which need to be identified and adjusted during the reconciliation process.

The explanation for why Option 1 is the correct answer cannot be provided as the question does not provide any context or criteria for determining a preference.

The correct answer is Piutang dagang (D) Rp. 12.000.000,00 dan Kas (K) Rp. 12.000.000,00. This is because the debtor's check of Rp.12.000.000,00 was rejected by the bank due to insufficient funds. In order to adjust the accounting records, the accounts receivable (piutang dagang) should be decreased by the amount of the rejected check, while the cash (kas) should also be decreased by the same amount. This ensures that the accounts reflect the correct balance after the rejection of the check.

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The correct answer is A. Selisih kas Rp.270,000,00 Kas Rp. 270,000,00. This is because there is a difference between the physical cash balance and the recorded cash balance on the same date. The difference is Rp. 270,000,00, which means that the physical cash is less than the recorded cash. To adjust for this difference, we need to debit the Selisih kas (cash discrepancy) account and credit the Kas (cash) account with the same amount of Rp. 270,000,00.

In preparing a bank reconciliation report, transactions that increase the company's cash balance are "Jasa giro". Jasa giro refers to the interest earned on the company's bank account, which adds to the cash balance.

The correct answer is "Outstanding cek". An outstanding cek refers to a check that has been issued by a company for payment but has not been cashed or cleared by the holder until the bank statement is prepared. Therefore, the withdrawal has not been recorded by the bank in the bank statement.

The correct answer is Rp2.492.500,00. The question states that the bank received a credit balance of Rp2.492.500,00, which is higher than the actual cash balance of Rp2.357.500,00. This difference is due to the bank collecting accounts receivable on behalf of the company, resulting in an additional income of Rp150.000,00. Therefore, the correct cash balance on January 31, 2017, is Rp2.492.500,00.

The correct answer is Rp 5.000.000,00. This is because the outstanding checks amount to Rp 5.000.000,00, which means that these checks have been issued but not yet cleared by the bank. Therefore, they should be deducted from the balance in the bank book to get the correct balance.

The correct answer is A. Kas Rp1,500,000,00 Pendapatan bunga Rp1,500,000,00. This is because the company's cash balance according to their records is Rp 92,600,000,00, while according to the bank statement it is Rp 91,600,000,00. The difference of Rp 1,000,000,00 is due to the bank interest income of Rp 1,500,000,00 and the cash deposit in transit of Rp 2,500,000,00. Therefore, the journal entry should be to debit the cash account for Rp 1,500,000,00 and credit the interest income account for Rp 1,500,000,00.

The correct answer is kas Rp. 215.000, Beban administrasi bank Rp. 200.000, Pendapatan bunga Rp. 415.000. This is because the deposit intransit of Rp. 15.000.000 is added to the cash balance, resulting in an increase of Rp. 15.000.000. The bank's credit for giro services of Rp. 415.000 is recorded as income, while the debit for bank administration of Rp. 200.000 is recorded as an expense. Therefore, the adjustment journal entry should reflect an increase in cash by Rp. 215.000, an increase in income by Rp. 415.000, and an increase in expenses by Rp. 200.000.

Rekening Koran pada dasarnya memuat informasi tentang saldo simpanan nasabah pada awal bulan bersankutan, setoran-setoran perusahaan, cek-cek yang ditarik perusahaan, dan jasa giro yang telah diperhitungkan oleh bank untuk keuntungan perusahaan. Namun, laporan pembayaran hutang perusahaan tidak termasuk dalam informasi yang dimuat dalam Rekening Koran.

The correct answer is E. Tidak ada jurnal yang dibuat. This is because the difference between the company's cash balance and the bank statement balance is due to a deposit in transit of Rp2,500,000,00. Since this is a timing difference and does not affect the company's overall cash position, no journal entry is required.

The other characteristics mentioned in the options are all true for cash. However, the statement "nilainya berubah-ubah" (its value fluctuates) is not a characteristic of cash. Cash has a fixed value and is generally accepted as a medium of exchange.

Wesel pos termasuk dalam golongan kas karena merupakan alat pembayaran yang dapat langsung diuangkan.

The correct answer is "Setoran dalam perjalanan". This is because "Setoran dalam perjalanan" refers to deposits that have been made but have not yet been recorded by the bank. These deposits will eventually increase the company's cash balance once they are processed and recorded by the bank.