Pas Ganjil 60 Ekonomi Kelas Xii Ips

The correct answer is D. Harta berupa perlengkapan bertambah Rp 900.000,00 harta berupa kas berkurang sebesar Rp 600.000,00, dan utang bertambah sebesar Rp 300.000,00.

This answer is correct because it reflects the transaction accurately. The purchase of equipment worth Rp 900,000,00 is recorded as an increase in assets (perlengkapan), a decrease in cash (kas), and an increase in liabilities (utang). The decrease in cash is the amount paid upfront (Rp 600,000,00), and the increase in liabilities represents the remaining amount to be paid (Rp 300,000,00).

The correct answer is "Buku besar". The balance sheet, or neraca saldo, is a summary of assets, liabilities, equity, income, and expenses at the end of an accounting period. The source of recording for this summary is the buku besar, which is a ledger that contains all the accounts and their respective balances. It is used to record and classify all transactions and their corresponding effects on the different accounts.

The correct answer is "Piutang bertambah Rp 1.000.000,00." This is because the question states that the business received a total revenue of Rp 4.000.000,00, of which Rp 3.000.000,00 was received in cash and the remaining amount will be received later. This indicates that the business has earned a credit sale of Rp 1.000.000,00, which increases the accounts receivable or piutang.

The correct answer is Rp 3.100.000,00. To calculate the operating profit, we need to subtract the total expenses from the total revenue. The total expenses can be calculated by adding the amounts of Beban pemakaian perlengkapan, Beban gaji dan upah, and Beban bunga.

Total expenses = Rp 2.400.000,00 + Rp 8.000.000,00 + Rp 1.500.000,00 = Rp 11.900.000,00

Operating profit = Total revenue - Total expenses = Rp 15.000.000,00 - Rp 11.900.000,00 = Rp 3.100.000,00

Therefore, the operating profit of the company is Rp 3.100.000,00.

The correct answer is Peralatan Rp 100.000.000,- Kas Rp 50.000.000,- Wesel bayar Rp 50.000.000,- because the transaction states that 10 computers were purchased for Rp 10.000.000,- each, totaling Rp 100.000.000,-. The payment made in cash was Rp 50.000.000,- and the remaining amount was paid through a promissory note (wesel bayar) for Rp 50.000.000,-. Therefore, the journal entry should reflect the increase in the Peralatan (Equipment) account by Rp 100.000.000,-, the decrease in the Kas (Cash) account by Rp 50.000.000,-, and the increase in the Wesel bayar (Promissory note) account by Rp 50.000.000,-.

The correct answer is A3, B2, and C2. In the given matrix, the real accounts are those that represent tangible assets, liabilities, and equity. A3 represents "Piutang usaha" which is accounts receivable, a tangible asset. B2 represents "Beban penyusutan mesin" which is depreciation expense, an expense account. C2 represents "Gaji yang masih harus dibayar" which is accrued salaries, a liability account. Therefore, A3, B2, and C2 are the real accounts in the given matrix.

The correct answer is Kas (D) 11 Rp 500,00 and Piutang Usaha (K) 12 Rp 500.00. This is because the journal entry shows that there is a debit of Rp 500,00 for Kas (cash) and a credit of Rp 500,00 for Piutang Usaha (accounts receivable). This means that the company received cash from a customer for an accounts receivable transaction.

The correct answer is 1,3 and 5. This is because the balance sheet only includes the accounts that have a balance at the end of the accounting period. In this case, accounts 1 (Kas), 3 (Akun, Penyusutan peralatan), and 5 (Modal Budi) have balances, while the other accounts have no balances. Therefore, only accounts 1, 3, and 5 will be recorded in the balance sheet.

The accounting equation is Assets = Liabilities + Owner's Equity. In this transaction, the capital investment of Rp 8,000,000 increases the owner's equity (capital) account. The purchase of supplies for Rp 800,000 decreases the cash (asset) account and increases the supplies (asset) account. The purchase of office equipment for Rp 2,000,000 decreases the cash (asset) account by Rp 1,200,000 and increases the office equipment (asset) account. The remaining amount of Rp 800,000 will be recorded as accounts payable (liability) since it will be paid later. Therefore, the accounting equation is balanced, making Option 3 the correct answer.

The correct answer is Beban gaji debit Rp. 918.750 utang gaji kredit Rp. 918.750. This is because the company pays the salary every Friday for five working days. Since the last salary payment was made on December 26, 2015, it means that there are still four working days left in the year. Therefore, the total salary expense for the remaining four days would be 15 employees x Rp. 12.250 x 4 = Rp. 735.000. This amount is debited to Beban gaji (salary expense) and credited to utang gaji (salary payable) in the adjusting entry at the end of the year.

The correct answer is Rp .27.750.000,00. To calculate the initial capital, we need to subtract the personal withdrawal, service income, and expenses from the final capital. So, the initial capital is Rp 52.500.000 - Rp 2.000.000 - Rp 31.500.000 - Rp 2.500.000 - Rp 1.750.000 - Rp 500.000 = Rp 27.750.000.

The correct answer is 1.1 and 4.1. This is because the given worksheet shows the account balances for various accounts. The account "1.1 Kas" has a balance of 4,000, while the account "4.1 Pendapat" has a balance of -3,000. The task is to choose the two accounts that have the correct balances according to the worksheet. Therefore, the correct answer is 1.1 and 4.1.

The given information states that the initial capital is Rp 500,000,000 and the profit is Rp 50,000,000. The total income from commission is Rp 10,000,000 and the total expenses for service equipment and rent are Rp 5,000,000 each. To calculate the final capital, we need to add the initial capital, profit, and income from commission, and then subtract the total expenses. Therefore, the final capital is Rp 500,000,000 + Rp 50,000,000 + Rp 10,000,000 - Rp 5,000,000 - Rp 5,000,000 = Rp 540,000,000.

The correct answer is Perlengkapan Toko di NSP (D) Rp 850,00 dan di Neraca (D) Rp 850,00. This is because the journal entry shows that there is an adjustment for the Beban perlengkapan Toko (Toko's supplies expense) in the amount of Rp 350.00. This means that the supplies expense is debited (D) by Rp 350.00. To balance the journal entry, the Perlengkapan Toko (Toko's supplies) account should also be debited (D) by the same amount, Rp 350.00. As a result, the Perlengkapan Toko account in the NSP (Neraca Saldo Penyesuaian) and the Neraca (Balance Sheet) will both show a debit (D) balance of Rp 850.00.

The correct answer is Beban asuransi Rp 200.000,00 and Asuransi dibayar dimuka Rp 200.000,00. This is because the insurance premium of Rp 1.200.000,00 is paid for 2 years, which means that the expense should be spread evenly over the 2-year period. Therefore, each year the expense is Rp 600.000,00. Since the payment is made on August 31, 2015, only 4 months of the first year have passed. So, the remaining expense for the first year is 8 months x Rp 50.000,00 = Rp 400.000,00. This is recorded as a debit to Beban asuransi and a credit to Asuransi dibayar dimuka.

Based on the given data, the total revenue is Rp 10.000.000,- (Pendapatan service + Pendapatan komisi) and the total expenses are Rp 15.000.000,- (Sewa dibayar dimuka + Beban sewa + B. listrik dan telepon). To calculate the profit or loss, we subtract the total expenses from the total revenue: Rp 10.000.000,- - Rp 15.000.000,- = -Rp 5.000.000,-. Since the result is negative, it indicates a loss. Therefore, the correct answer is "Rugi Rp 5.000.000,-".

The correct answer is Rp 4.600.000,00. This is because the total assets of the company are calculated by adding up all the given assets: kas (cash) Rp 1.200.000,00, wesel tagih (promissory notes) Rp 800.000,00, piutang usaha (accounts receivable) Rp 1.600.000,00, perlengkapan (supplies) Rp 600.000,00, and peralatan kantor (office equipment) Rp 1.600.000,00. The total liabilities of the company are the utang bank (bank loan) Rp 1.200.000,00. The remaining amount after subtracting the liabilities from the assets is the capital or modal, which is Rp 4.600.000,00.

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The correct answer is Rp 1.500.000,00. To find the amount of the equipment expense, we need to subtract all the expenses (except for the equipment expense) from the net income. In this case, the total expenses (excluding the equipment expense) are Rp 1.000.000,00 (salary) + Rp 250.000,00 (telephone) + Rp 150.000,00 (advertisement), which equals Rp 1.400.000,00. Subtracting this from the net income of Rp 4.400.000,00 gives us the equipment expense of Rp 3.000.000,00.

The correct answer is Beban sewa Rp 200.000,00 and Sewa dibayar dimuka Rp 200.000,00. This is because on December 31, 2015, the prepaid rent account is known to be Rp 600.000,00 and the rent is paid on January 1, 2015, for 3 years. Therefore, on December 31, an adjustment is needed to recognize the portion of the prepaid rent that has been used for the current year. The amount of Rp 200.000,00 represents the portion of the prepaid rent that has been used and should be recognized as an expense (Beban sewa). The remaining Rp 400.000,00 is still considered prepaid rent and should be recorded as Sewa dibayar dimuka.

The equation given in the question is H = U + M - B + P, where H represents assets, U represents liabilities, M represents capital, B represents cash, and P represents supplies and office equipment. By substituting the given values into the equation, we can calculate the value of liabilities. In this case, the liabilities are calculated as follows: 10,000 - 1,200 - 4,000 - 1,000 - 9,000 = -5,200. However, since liabilities cannot have a negative value, we take the absolute value of -5,200, which is 5,200. Therefore, the correct answer is Rp 10,900,000.

The correct answer is Beban iklan Rp 400.000,00 and Iklan dibayar dimuka Rp 400.000,00. This is because the adjustment is made for the new advertisements that were published 4 times. The total amount for these new advertisements is Rp 400.000,00, which should be recorded as an expense (Beban iklan) and a reduction in the prepaid advertising account (Iklan dibayar dimuka).

The given information provides the value of various assets and liabilities of the business. The total assets are calculated by adding up the values of modal usaha (capital), wesel bayar (promissory note), kas (cash), piutang usaha (accounts receivable), perlengkapan (supplies), and peralatan salon (salon equipment). The total liabilities are calculated by adding up the value of utang usaha (business debt). The difference between total assets and total liabilities gives the value of the building (gedung). By subtracting the total liabilities from the total assets, we get Rp 7.000.000,00 as the value of the building.

The total assets of the business are Rp 8,000,000.00 (kas + wesel tagih + piutang usaha + perlengkapan + perlatan kantor + peralatan reparasi). The total liabilities of the business are Rp 6,400,000.00 (kas + wesel tagih + piutang usaha). Therefore, the remaining amount (total assets - total liabilities) is Rp 1,600,000.00. This remaining amount represents the owner's equity. Since the question asks for the amount of utang usaha (business debt), we need to subtract the owner's equity from the total liabilities. Therefore, the amount of utang usaha is Rp 2,600,000.00.

The correct answer is Option 1. The given transactions involve the owner investing money into the salon business, purchasing equipment on credit, and paying rent for the salon space. These transactions affect the owner's capital account, as the investment increases the capital, the purchase on credit increases liabilities, and the rent payment decreases cash. Option 1 is likely the correct answer because it would include these transactions in the accounting equation, which is Assets = Liabilities + Owner's Equity.

When an account is credited, it means that there is an increase in that account. The accounts that are credited in this scenario are "Akumulasi penyusutan" (accumulated depreciation), "utang usaha" (accounts payable), and "modal Aji" (Aji's capital).

The given options are all credit side accounts except for "Persekot gaji". "Utang usaha" represents the amount owed to suppliers or creditors for goods or services received on credit. "Wesel bayar" refers to promissory notes or bills of exchange that are accepted and will be paid at a future date. "Pendapatan diterima dimuka" represents income received in advance before it is earned. "Modal" represents the owner's equity or investment in the business. "Persekot gaji" is not a commonly known accounting term and does not represent a credit side account.

The correct answer is Option 3 because it includes the correct journal entries to close the temporary accounts. The expenses (Beban gaji, Beban air, listrik dan telepon, Beban sewa, Beban asuransi) are debited to the Income Summary account, while the revenues (Pendapatan jasa, Pendapatan komisi) are credited to the Income Summary account. This transfers the balances of these accounts to the Income Summary account. Then, the Income Summary account is closed by transferring its balance to the Retained Earnings account. This process ensures that the temporary accounts are reset to zero and the net income or loss is properly recorded in the Retained Earnings account.

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The correct answer is Option 3. This is because the journal entry shows that on 1/5, there was a debit of 400 rupiah to the Kas account and a credit of 300 rupiah to the Utang usaha account. On 4/5, there was a debit of 300 rupiah to the Modal Rifai account and a credit of 200 rupiah to the Kas account. On 7/5, there was a debit of 200 rupiah to the Kas account and a credit of 150 rupiah to the Pendapatan jasa account. On 9/5, there was a debit of 150 rupiah to the Kas account and a credit of 400 rupiah to the Piutang dagang account. Therefore, the correct posting in the Kas account would be a debit of 400 rupiah on 1/5, a credit of 200 rupiah on 4/5, a debit of 200 rupiah on 7/5, and a debit of 150 rupiah on 9/5.

The correct answer includes the elements of "modal awal" (initial capital), "laba bersih" (net profit), and "modal akhir" (ending capital). These elements are typically included in a statement of changes in equity or capital, which shows how the company's capital has changed over a specific period. The "modal awal" represents the starting capital, the "laba bersih" represents the net profit or loss earned during the period, and the "modal akhir" represents the ending capital after considering the net profit or loss.

The given question asks for a personal preference among the options provided. The correct answer, Option 2, indicates that the person prefers Option 2 over the other options.

The net profit of the company can be calculated by subtracting the total personal withdrawal of the owner (Rp 500,000) from the total assets at the end of the year (Rp 8,100,000) and the total assets at the beginning of the year (Rp 6,650,000). This gives us a net profit of Rp 950,000.

The correct answer is 1, 3, and 4. This is because the given data in the partial worksheet shows that there are values recorded in accounts 2, 3, and 4 (Beban penjualan, Beban gaji, and Utang gaji). The other accounts (1, 5) do not have any values recorded.

The correct answer is "Utang gaji Rp 300.000,00" and "Beban gaji Rp 300.000,00" because the company still has an outstanding salary payment of Rp 300.000,00. This means that the company owes this amount to its employees, resulting in an increase in the liability account "Utang gaji" and a decrease in the expense account "Beban gaji".

Jika pendapatan usaha diperoleh dengan tunai, maka akan mempengaruhi kas. Ketika pendapatan usaha diperoleh secara tunai, uang akan masuk ke kas perusahaan, sehingga kas akan meningkat. Modal, piutang, dan modal dan piutang tidak akan langsung terpengaruh oleh penerimaan pendapatan usaha secara tunai.

The correct answer is "Kolom AJP debet Rp 435.000,- NSD debet Rp 215.000,-, dan Neraca debet Rp 215.000,-". This is because the adjustment data states that the service equipment has been used for Rp 435.000,-. Therefore, the AJP column should be debited for this amount. Additionally, the NSD column should be debited for Rp 215.000,- as mentioned in the adjustment data. Finally, the balance sheet (Neraca) should also be debited for Rp 215.000,- to reflect the decrease in the value of the service equipment.

The correct jurnal penyesuaian is Beban perlengkapan Rp 40.000.000,00 and Perlengkapan Rp 40.000.000,00 because the actual value of the inventory is Rp 40.000.000,-, which is lower than the balance in the account of Rp 50.000.000,-. Therefore, the adjustment needs to be made to decrease the value of the inventory and recognize the expense of Rp 40.000.000,- in the Beban perlengkapan account.

The correct answer is "Keuangan". This is because the usage of equipment in a company is considered as a financial transaction. It involves the financial aspect of the company's operations, such as the purchase, depreciation, and maintenance of the equipment.

When the company's debt increases by Rp 2,500,000 and its assets decrease by Rp 2,000,000, it means that the company's liabilities have increased more than its assets. This indicates a decrease in the company's equity or capital. Since the question asks about the change in capital, the correct answer is "Turun Rp 2,500,000.00" which means a decrease of Rp 2,500,000.