Dasar Akuntansi-bsi
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Questions and Answers
- 1.
Pihak yang berkepentingan dengan informasi akuntansi adalah, kecuali:
- A.
Pemerintah
- B.
Kreditur
- C.
Debitur
- D.
Serikat Buruh
Correct Answer
C. DebiturExplanation
Debitur adalah pihak yang memiliki kewajiban untuk membayar utang kepada kreditur. Dalam konteks informasi akuntansi, debitur adalah pihak yang memiliki kepentingan terhadap informasi keuangan mereka sendiri, karena informasi tersebut akan mempengaruhi posisi keuangan mereka dan kemampuan mereka untuk membayar utang. Oleh karena itu, debitur adalah salah satu pihak yang berkepentingan dengan informasi akuntansi.Rate this question:
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- 2.
Sumber ekonomi yang dikuasai perusahaan dan akan memberikan manfaat dimasa yang akan datang adalah:
- A.
Pasiva
- B.
Aktiva
- C.
Hutang
- D.
Neraca
Correct Answer
B. AktivaExplanation
Aktiva adalah sumber ekonomi yang dikuasai perusahaan dan akan memberikan manfaat di masa yang akan datang. Aktiva merupakan semua barang atau hak yang dimiliki oleh perusahaan yang memiliki nilai ekonomi dan dapat menghasilkan manfaat atau pendapatan di masa depan. Contoh dari aktiva adalah tanah, bangunan, mesin, kendaraan, persediaan, dan piutang. Aktiva merupakan salah satu komponen dalam neraca perusahaan yang mencerminkan nilai kekayaan perusahaan.Rate this question:
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- 3.
Dibeli perlengakapan dengan kredit, perkiraan yang tidak terpengaruh adalah:
- A.
Perlengkapan
- B.
Kas
- C.
Hutang
- D.
Semua salah
Correct Answer
B. KasExplanation
The correct answer is "Kas" because the question is asking for the item that is not affected by a credit purchase. "Kas" refers to cash, which is not affected by a credit purchase as it does not involve any cash outflow. The other options, "Perlengkapan" (supplies), "Hutang" (debt), and "Semua salah" (all wrong) are all affected by a credit purchase.Rate this question:
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- 4.
Suatu kesatuan ekonomi diasumsikan akan terus melanjutkan usahanya dan tidak akan dibubarkan, pengertian dari:
- A.
Historical Cost
- B.
Going Concern
- C.
Periodicity
- D.
Business entity Concept
Correct Answer
B. Going ConcernExplanation
Going Concern refers to the assumption that a business will continue its operations indefinitely, without any intention of being liquidated or ceasing its activities. This assumption implies that the business will be able to meet its financial obligations and continue generating a profit in the foreseeable future. It is an important concept in accounting as it allows for the preparation of financial statements based on the assumption that the business will continue to operate, enabling stakeholders to make informed decisions.Rate this question:
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- 5.
Suatu daftar saldo yang terdapat di buku besar, disebut:
- A.
Trial Balance
- B.
Balance Sheet
- C.
Ledger
- D.
Adjustment
Correct Answer
A. Trial BalanceExplanation
A trial balance is a list of all the balances of accounts in the general ledger. It is prepared to ensure that the total debits equal the total credits in the accounting system, thus ensuring the accuracy of the financial records. The trial balance helps in identifying any errors or discrepancies in the recording of transactions before preparing the financial statements. It is an important step in the accounting cycle and is usually prepared at the end of an accounting period.Rate this question:
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- 6.
Saldo per 1/1 Perlengkapan 1.500, Saldo 31/12 Perlengakapan 250, AJP :
- A.
Biaya Perlengakapan 250 Perlengkapan 250
- B.
Biaya Perlengakapan 250 Kas 250
- C.
Biaya Perlengakapan 1.250 Perlengkapan 1.250
- D.
Perlengkapan 1.250 Biaya Perlengkapan 1.250
Correct Answer
C. Biaya Perlengakapan 1.250 Perlengkapan 1.250Explanation
The given answer "Biaya Perlengakapan 1.250, Perlengkapan 1.250" is correct because it reflects the correct journal entry to record the adjustment for the ending balance of the "Perlengkapan" account. The adjustment is made by debiting the "Biaya Perlengakapan" account for the decrease in the value of the "Perlengkapan" account from 1,500 to 250, and crediting the "Perlengkapan" account for the same amount to bring its balance to the correct ending balance of 1,250.Rate this question:
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- 7.
Susunan Neraca Lajur yang benar pada perusahaan Jasa dan Dagang adalah:
- A.
NS, NSD, AJP, RL, Neraca
- B.
NS, AJP, NSD, RL, Neraca
- C.
NS, AJP, NSD, Neraca, RL
- D.
NS, AJP, RL, NSD, Neraca
Correct Answer
B. NS, AJP, NSD, RL, NeracaExplanation
The correct answer is NS, AJP, NSD, RL, Neraca. In a correct trial balance, the order of the accounts should follow the sequence of the accounting cycle. NS (Neraca Saldo) is the opening balance of the accounts, AJP (Akun Jurnal Penyesuaian) represents the adjusting entries, NSD (Neraca Saldo Diperbaiki) is the corrected balance after adjusting entries, RL (Rugi Laba) represents the income statement accounts, and Neraca represents the balance sheet accounts. This order ensures that the accounts are properly adjusted and classified according to their respective categories in the financial statements.Rate this question:
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- 8.
Salah satu Laporan Keuangan yang berisi harta dan kewajiban adalah:
- A.
Capital Statement
- B.
Income Statement
- C.
Balance Sheet
- D.
Adjusted Trial Balance
Correct Answer
C. Balance SheetExplanation
The correct answer is Balance Sheet. The Balance Sheet is a financial statement that provides a snapshot of a company's financial position at a specific point in time. It presents the company's assets, liabilities, and shareholders' equity, showing what the company owns and owes. This statement is crucial for investors, creditors, and other stakeholders to assess the financial health and stability of the company. The Capital Statement is not a commonly used financial statement, while the Income Statement shows revenues, expenses, and net income over a period of time. The Adjusted Trial Balance is a tool used in the accounting process to ensure that debits and credits are equal.Rate this question:
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- 9.
Perkiraan yang harus ditutup pada akhir periode, adalah:
- A.
Perkiraan Nominal
- B.
Perkiraan Permanen
- C.
Perkiraan Riil
- D.
Perkiraan Neraca
Correct Answer
A. Perkiraan NominalExplanation
The correct answer is "Perkiraan Nominal". Nominal accounts are temporary accounts that are closed at the end of an accounting period. These accounts include revenue, expenses, and dividends. By closing these accounts, the balances are transferred to the retained earnings account, preparing the books for the next accounting period. Perkiraan Permanen, Perkiraan Riil, and Perkiraan Neraca are not closed at the end of the period as they are permanent accounts that carry forward their balances to the next period.Rate this question:
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- 10.
Akan mendapatkan potongan 4% bila dibayar kurang atau sama dengan 15 hari adalah perngertian dari:
- A.
4/10, n/15
- B.
4/15, n/30
- C.
15/4, n/15
- D.
N/30, 15/4
Correct Answer
B. 4/15, n/30Explanation
The correct answer is 4/15, n/30. This answer represents a discount of 4% if the payment is made within 15 days or less. The fraction 4/15 indicates the percentage of the original price that will be deducted, while n/30 represents the number of days within which the payment must be made to qualify for the discount.Rate this question:
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- 11.
Dengan metode ikhtisar RL, penyesuaian yang dibuat untuk persediaan barang dagang adalah:
- A.
Ikh. RL PBD akhir
- B.
Ikh. RL PBD awal
- C.
PBD awal Ikh. RL
- D.
Semua Salah
Correct Answer
B. Ikh. RL PBD awalExplanation
Dalam metode ikhtisar RL, penyesuaian yang dibuat untuk persediaan barang dagang adalah dengan mengurangi atau menambahkan jumlah persediaan awal (PBD awal) dengan jumlah ikhtisar RL.Rate this question:
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- 12.
Metode yang dipakai dalam membuat penyesuaian persediaan barang dagang adalah:
- A.
Metode Ikh. RL dan Metode HPP
- B.
Metode HPP dan Metode Penyesuaian
- C.
Metode Penyesuaian
- D.
Semua Salah
Correct Answer
A. Metode Ikh. RL dan Metode HPPExplanation
The correct answer is "Metode Ikh. RL dan Metode HPP". This means that the method used to make adjustments to inventory of goods is a combination of "Metode Ikh. RL" (which stands for "Metode Ikhtisar Rugi Laba") and "Metode HPP" (which stands for "Metode Harga Pokok Penjualan"). These methods are commonly used in accounting to calculate the cost of goods sold and determine the value of inventory.Rate this question:
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- 13.
Penjualan bersih pada perusahaan dagang adalah:
- A.
Penjualan - (Retur Pembelian + Potongan Pembelian)
- B.
Pembelian - (Retur Pembelian - Potongan Pembelian)
- C.
Penjualan - (retur Penjualan + Potongan Penjualan)
- D.
Penjualan + Ongkos Angkut - Retur Penjualan
Correct Answer
C. Penjualan - (retur Penjualan + Potongan Penjualan)Explanation
The correct answer is "Penjualan - (retur Penjualan + Potongan Penjualan)". This equation calculates the net sales for a trading company by subtracting the returns and discounts on sales from the total sales. This gives the company the actual amount of sales revenue earned after accounting for any returns or discounts given to customers.Rate this question:
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- 14.
Jika penjualan bersih > HPP, maka:
- A.
Rugi
- B.
Laba
- C.
Modal berkurang
- D.
Pendapatan < Biaya
Correct Answer
B. LabaExplanation
If the net sales > cost of goods sold, then the company will have a profit. This means that the revenue generated from sales is higher than the cost of producing those goods. Therefore, the company will experience a gain or profit.Rate this question:
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- 15.
Jika perusahaan rugi, maka jurnal penutup untuk menutup perkiraan R/L adalah:
- A.
Modal Ikht. R/L
- B.
Ikht. R/L Modal
- C.
Modal Rugi
- D.
Rugi Ikht. R/L
Correct Answer
A. Modal Ikht. R/LExplanation
The correct answer is "Modal Ikht. R/L". In the closing entries, the company needs to transfer the balance of the Income Summary account to the Capital account (Modal). This is done to close the temporary accounts related to revenues and expenses (Rugi/Laba) and to update the owner's equity (Modal). Therefore, the correct closing entry would be to debit the Modal account and credit the Ikhtisar Rugi/Laba (Income Summary) account.Rate this question:
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- 16.
Ayat jurnal penyesuaian akan dicatat pada:
- A.
Jurnal Penjualan
- B.
Jurnal Pembeliaan
- C.
Jurnal Umum
- D.
Jurnal Penerimaan Kas
Correct Answer
C. Jurnal UmumExplanation
The correct answer is Jurnal Umum. Jurnal penyesuaian adalah catatan akuntansi yang digunakan untuk mencatat perubahan atau penyesuaian yang perlu dilakukan pada transaksi keuangan perusahaan. Jurnal Umum adalah jurnal yang digunakan untuk mencatat semua transaksi keuangan perusahaan secara kronologis. Jadi, jurnal penyesuaian akan dicatat pada jurnal umum untuk memastikan bahwa perubahan atau penyesuaian tersebut tercatat dengan benar.Rate this question:
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- 17.
Perusahaan yang kegiatannya mengolah bahan baku menjadi barang jadi yang siap untuk dijual adalah:
- A.
Perusahaan Dagang
- B.
Perusahaan Jasa
- C.
Perusahaan Manufacture
- D.
Semua benar
Correct Answer
C. Perusahaan ManufactureExplanation
Perusahaan yang kegiatannya mengolah bahan baku menjadi barang jadi yang siap untuk dijual adalah perusahaan manufacture. Perusahaan dagang biasanya hanya melakukan kegiatan jual beli barang tanpa melakukan proses produksi. Perusahaan jasa, di sisi lain, menyediakan layanan kepada konsumen tanpa melibatkan produksi barang. Oleh karena itu, perusahaan manufacture adalah jawaban yang tepat karena mereka melakukan proses produksi untuk mengolah bahan baku menjadi barang jadi yang siap dijual.Rate this question:
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- 18.
Perkiraan yang menampung Hp barang yang siap untuk dijual adalah:
- A.
Persd. Barang Dagang
- B.
Persd. Barang Dalam Proses
- C.
Persd. Barang Jadi
- D.
Persd. Barang Dagang
Correct Answer
C. Persd. Barang JadiExplanation
The correct answer is "Persd. Barang Jadi". This is because "Persd. Barang Jadi" refers to finished goods or products that are ready for sale. In the given list, the other options include "Persd. Barang Dagang" which means trading goods or merchandise, and "Persd. Barang Dalam Proses" which means goods in the process of being made or manufactured. Therefore, the correct answer is "Persd. Barang Jadi" as it represents the category of goods that are ready for sale.Rate this question:
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- 19.
Biaya bahan baku + biaya buruh langsung + BOP, merupakan:
- A.
Biaya Pabrik
- B.
Biaya Bahan
- C.
Biaya Produksi
- D.
Hp Produksi
Correct Answer
C. Biaya ProduksiExplanation
The given answer, "Biaya Produksi," is correct because it includes the cost of raw materials, direct labor, and overhead expenses. These three components are essential in calculating the total cost of producing goods or services. Therefore, "Biaya Produksi" accurately represents the sum of these costs and is the appropriate term for this category of expenses.Rate this question:
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- 20.
Diketahui: Biaya Pabrik Rp. 10.000 Biaya Bahan Baku Rp. 5.000 Biaya Buruh Langsung Rp. 6.000 Persd. Barang Dalam Proses (awal) Rp. 3.000 Persd. Barang Dalam Proses (akhir)Rp. 2.000 Berapakah Biaya Produksinya ?
- A.
Rp. 10.000
- B.
Rp. 13.000
- C.
Rp. 11.000
- D.
Rp. 15.000
Correct Answer
B. Rp. 13.000Explanation
The cost of production is calculated by adding the cost of factory, cost of raw materials, and cost of direct labor. In this case, the cost of factory is Rp. 10.000, the cost of raw materials is Rp. 5.000, and the cost of direct labor is Rp. 6.000. Therefore, the total cost of production is Rp. 10.000 + Rp. 5.000 + Rp. 6.000 = Rp. 21.000. However, we also need to consider the change in work in process inventory. The work in process inventory at the beginning is Rp. 3.000 and at the end is Rp. 2.000. The change in work in process inventory is Rp. 3.000 - Rp. 2.000 = Rp. 1.000. Therefore, the final cost of production is Rp. 21.000 - Rp. 1.000 = Rp. 20.000. The correct answer is Rp. 13.000.Rate this question:
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- 21.
Diketahui: Biaya Pabrik Rp. 10.000 Biaya Bahan Baku Rp. 5.000 Biaya Buruh Langsung Rp. 6.000 Persd. Barang Dalam Proses (awal) Rp. 3.000 Persd. Barang Dalam Proses (akhir)Rp. 2.000 Berapakah HP Produksinya ?
- A.
Rp. 10.000
- B.
Rp. 13.000
- C.
Rp. 11.000
- D.
Rp. 15.000
Correct Answer
C. Rp. 11.000Explanation
The total manufacturing cost is calculated by adding the cost of factory, cost of raw materials, and cost of direct labor. In this case, the factory cost is Rp. 10,000, the cost of raw materials is Rp. 5,000, and the cost of direct labor is Rp. 6,000. Therefore, the total manufacturing cost is Rp. 21,000. However, we need to consider the change in work in process inventory. The work in process inventory at the beginning is Rp. 3,000 and at the end is Rp. 2,000. To calculate the cost of goods manufactured, we subtract the work in process inventory at the end from the total manufacturing cost. Therefore, the cost of goods manufactured is Rp. 19,000. Since the question asks for the cost of goods produced, which includes the change in work in process inventory, the answer is Rp. 11,000 (Rp. 19,000 - Rp. 8,000).Rate this question:
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- 22.
Persediaan Barang Jadi 1/1 ditambah HP Produksi adalah:
- A.
Jumlah barang yang siap untuk dijual
- B.
Hp Penjualan
- C.
Jumlah barang siap untuk produksi
- D.
Hp Produksi
Correct Answer
A. Jumlah barang yang siap untuk dijualExplanation
The correct answer is "Jumlah barang yang siap untuk dijual". This means that the inventory of finished goods on the first day of the period, plus the units produced during the period, represents the total quantity of goods available for sale.Rate this question:
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- 23.
Biaya pabrik - (biaya BB + biaya buruh langsung) adlah rumus praktis dari:
- A.
BOP
- B.
Biaya Produksi
- C.
Biaya Pabrikase
- D.
Hp Produksi
Correct Answer
A. BOPExplanation
The correct answer is Biaya Operasional Pabrik (BOP). This formula calculates the operational costs of a factory by subtracting the cost of raw materials (biaya BB) and direct labor costs (biaya buruh langsung) from the total factory costs (biaya pabrik).Rate this question:
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- 24.
Perkiraan yang menampung Hp barang-barang yang belum selesai diolah sampai dengan tanggal neraca, disebut:
- A.
Persd. Bahan Baku
- B.
Persd. Barang Dalam Proses
- C.
Persd. Barang Jadi
- D.
Persd. Barang Dagang
Correct Answer
B. Persd. Barang Dalam ProsesExplanation
The correct answer is "Persd. Barang Dalam Proses". This term refers to the estimate that includes goods that have not been fully processed until the balance sheet date. It represents the value of goods that are currently in the production process and have not yet been completed or sold.Rate this question:
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- 25.
Ikht. Hp Produksi Persd. Bahan Baku merupakan AJP untuk:
- A.
Persd. BB awal
- B.
Persd. BDP awal
- C.
Persd. BB akhir
- D.
Persd. BDP akhir
Correct Answer
A. Persd. BB awalExplanation
The given correct answer suggests that "Ikht. Hp Produksi" is an abbreviation for "Persd. BB awal" which means "Initial Raw Material Inventory" in English. This implies that "Ikht. Hp Produksi" is used to represent the initial stock of raw materials in the production process.Rate this question:
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- 26.
AJP untuk persediaan barang jadi awal adalah:
- A.
Ikht. HP Produksi Persd. Barang Jadi
- B.
Ikht. R/L Persd. Barang Jadi
- C.
Persd. Barang Jadi Ikht. Hp Produksi
- D.
Persd. Barang Jadi Ikht. R/L
Correct Answer
B. Ikht. R/L Persd. Barang JadiExplanation
The correct answer is "Ikht. R/L Persd. Barang Jadi". This means that the adjustment journal entry for the beginning finished goods inventory is made by debiting the "Ikht. R/L" (Income Summary) account and crediting the "Persd. Barang Jadi" (Finished Goods Inventory) account. This entry is made to adjust the value of the beginning finished goods inventory and bring it in line with the actual physical count or the estimated value.Rate this question:
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- 27.
Pada perusahaan Industri, rekening yang tidak perlu ditutup pada akhir periode adalah:
- A.
Biaya Tenaga Kerja Langsung
- B.
Biaya Bahan Pembantu
- C.
Biaya Tenaga Kerja Tidak Langsung
- D.
Persd. Barang Dagang
Correct Answer
D. Persd. Barang DagangExplanation
The correct answer is "Persd. Barang Dagang" (Merchandise Inventory). In a manufacturing company, the Merchandise Inventory account is not needed because it is used to track the cost of goods purchased for resale, not for manufacturing. Therefore, this account does not need to be closed at the end of the period.Rate this question:
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