Simulasi Ujian Akuntansi

The given statement is true because posting refers to the process of transferring information and numbers from a journal to a ledger or general ledger. This is done to ensure that all transactions are recorded accurately and organized in the appropriate accounts. It is an essential step in the accounting cycle to maintain accurate and up-to-date financial records.

The given statement is true. Transaksi akuntansi refers to all events that can affect the assets, liabilities, and equity of a company. This includes any financial transactions, such as purchases, sales, payments, and borrowings, as well as non-financial events, such as depreciation and adjustments. These transactions are recorded in the company's accounting system to ensure accurate and reliable financial reporting.

The given answer is true because in order to create a new account in MYOB, the user needs to follow the steps mentioned in the explanation. They need to access the Command Centre, then go to Account, followed by Account List, and finally select the option to create a new account. This sequence of steps ensures that the user can successfully create a new account in MYOB.

The correct answer is Rp 23.000.000,00. This is because the capital of a company is calculated by subtracting its liabilities from its assets. In this case, the assets are Rp 32.000.000,00 and the liabilities are Rp 9.000.000,00. By subtracting the liabilities from the assets, we get Rp 23.000.000,00 as the capital of the company.

The given statement is false. The ending balance of the debt for PT ARTALIA at the end of December 2010 is not Rp 10,000,000. The starting balance of the debt is Rp 5,000,000. The credit purchase is Rp 4,000,000, and the return purchase is Rp 1,000,000. The payment made is Rp 5,000,000. Therefore, the ending balance of the debt should be Rp 5,000,000, not Rp 10,000,000.

An akuntan publik, or public accountant, is an accountant who works independently and provides auditing services to both private companies and government entities. They are not employed by the government or any specific financial oversight agency, but instead work on a freelance basis to ensure the accuracy and integrity of financial statements for private and public sector organizations.

The given statement is true. A company accountant is an accountant who works for a specific company and is responsible for handling financial auditing within the company. They are bound by their role to oversee and manage the financial aspects of the company's operations.

The correct answer is "Uang kas atau aktiva lain yang dapat dinilai dengan uang yang dimiliki sebagai investasi atau yang dapat diuangkan dalam jangka waktu kurang dari satu tahun." This answer accurately defines current assets as cash or other assets that can be valued in terms of money and can be converted into cash within a period of less than one year.

The correct answer is true. Perusahaan harus menyusun laporan keuangan sesuai dengan ketentuan PSAK (Pernyataan Standar Akuntansi Keuangan) yang meliputi neraca, laporan laba/rugi, laporan ekuitas, arus kas, dan catatan pendukung. PSAK adalah standar akuntansi yang berlaku di Indonesia yang mengatur penyusunan laporan keuangan untuk memastikan transparansi dan konsistensi dalam pelaporan keuangan.

The correct answer is "Cash flow statement" because it is a financial statement that shows the inflow and outflow of cash within a company. It provides information on how cash is generated and used by the company, including cash from operating activities, investing activities, and financing activities. The term "Cash Flow Statement" is written in various formats, including capitalized, lowercase, and in Indonesian language as "Laporan Arus Kas".

The correct answer is "Akuntansi anggaran" because the given explanation states that the field of budget accounting is related to the collection and processing of financial operational data that has occurred as well as estimates of possible future events. This aligns with the concept of budgeting, which involves planning and estimating financial operations for a company.

The correct answer is "Media pembantu untuk menyusun laporan keuangan". This is because a neraca lajur or kertas kerja is used as a supporting tool to prepare financial statements. It helps in organizing and summarizing the financial data, making it easier to analyze and present the financial position of a company.

The correct answer is "Kreditur, kreditur, KREDITUR". The repetition of the word "Kreditur" in different cases (lowercase and uppercase) emphasizes the importance of creditors in providing the necessary accounting data. Creditors are individuals or institutions that lend money to a company, and they need accurate accounting information to assess the company's ability to repay its loans, both short-term and long-term. The repetition of the word reinforces the significance of creditors in evaluating the financial health of a company.

Biaya produksi adalah biaya-biaya yang terkait langsung dengan proses produksi barang atau jasa. Dalam pilihan No. 3, terdapat biaya bahan baku, biaya tenaga kerja, dan biaya overhead pabrik yang semuanya terkait langsung dengan proses produksi. Oleh karena itu, No. 3 adalah jawaban yang benar.

Biaya overhead Pabrik refers to the indirect costs incurred in the production process that cannot be directly allocated to a specific job or product. These costs include expenses such as rent, utilities, depreciation, and maintenance of the factory. They are necessary for the overall operation of the factory but cannot be easily traced to a specific unit of production.

The given statement is true. It states that the initial balance of trade debt can be filled by using the command "set up - balance- account opening balance."

The correct answer is Kas(D) Rp 2.000.000,00 and Piutang(K) Rp 2.000.000,00. This is because the transaction involves receiving payment from a customer for an invoice. The account "Kas" (Cash) is debited to increase the cash balance, and the account "Piutang" (Accounts Receivable) is credited to decrease the amount owed by the customer.

The LIFO (Last-In, First-Out) method of inventory valuation assumes that the most recently purchased items are sold first. In times of inflation, this method will result in a lower cost of goods sold and, therefore, a lower gross profit. This is because the older, lower-priced inventory is assumed to be sold first, leaving the newer, higher-priced inventory in stock. As a result, the cost of goods sold is calculated using the higher prices of the newer inventory, reducing the gross profit.

The correct answer is "Neraca saldo, AJP, Neraca saldo disesuaikan, Laporan laba/rugi, Neraca". This is the correct sequence of steps in preparing a 10-column trial balance. First, the "Neraca saldo" is prepared, which is a list of all the ledger accounts and their balances. Then, the "AJP" (Adjusting Journal Entries) are made to adjust any necessary account balances. After that, the "Neraca saldo disesuaikan" is prepared, which reflects the adjusted balances. Next, the "Laporan laba/rugi" (Income Statement) is prepared to show the company's revenues and expenses. Finally, the "Neraca" (Balance Sheet) is prepared to show the company's assets, liabilities, and equity.

The correct answer is Peralatan (D) Rp 10.000.000,00 ; Hutang usaha (K) Rp 7.500.000,00 ; Kas (K) Rp 2.500.000,00. This entry correctly records the purchase of equipment for Rp 10.000.000,00. The cash payment of Rp 2.500.000,00 is recorded as a decrease in the cash account (Kas) and the remaining amount of Rp 7.500.000,00 is recorded as an increase in the accounts payable (Hutang Usaha) account.

The correct answer is "Harta, hutang dan modal perusahaan pada suatu saat tertentu." This is because a neraca (balance sheet) is a systematic report that provides information about the assets, liabilities, and equity of a company at a specific point in time. It shows the resources (assets) owned by the company, the debts (liabilities) it owes, and the owner's investment (equity) in the company.

The correct answer is "Laporan perubahan Modal, Laporan Perubahan Modal, laporan perubahan modal, LAPORAN PERUBAHAN MODAL, Laporan perubahan modal." The explanation for this answer is that the "Laporan perubahan modal" or "Laporan Perubahan Modal" is a financial statement that shows the changes in the company's capital over a specific period of time. It provides information about the company's net income, dividends, additional investments, and other changes that affect the company's capital. This statement is essential in understanding the company's financial position and its ability to generate profits and distribute them to shareholders.

The correct answer is "Media pengumpulan akun –akun untuk mempermudah dalam proses posting". This option suggests that the rekapitulasi (recapitulation) in the special journal book serves as a means to collect accounts and facilitate the posting process. It implies that the rekapitulasi helps to gather all the relevant accounts in one place, making it easier to transfer the information to the appropriate ledger accounts.

The correct answer is "Bertambah dan berkurang" and "Bertambah dan Berkurang". This is because in accounting, debit represents an increase in assets and expenses, while credit represents a decrease in assets and expenses. Therefore, when a transaction is recorded, one account is debited (increased) and another account is credited (decreased).

The correct answer is Rp2.492.500,00. The question states that the cash balance of PT. RAYA on January 31, 2011, is Rp2.357.500,00, while the bank statement shows a credit balance of Rp2.492.5000,00. The difference in balances is due to the bank collecting the company's receivables amounting to Rp150.0000,00 and an additional collection fee of Rp15.000,00. Therefore, the correct cash balance on January 31, 2011, is the amount shown on the bank statement, which is Rp2.492.500,00.

The given statement is true. According to the accounting equation, assets are equal to liabilities plus equity, and this equation is balanced by adding the revenue and subtracting the expenses. Therefore, the income and expenses can affect the values of assets, liabilities, and equity.

Pendapatan lain-lain tidak tercantum dalam neraca saldo setelah penutupan karena pendapatan tersebut termasuk dalam kategori pendapatan yang tidak teratur atau tidak terduga. Neraca saldo setelah penutupan hanya mencakup akun-akun yang terkait dengan pendapatan dan biaya rutin yang terjadi selama periode akuntansi. Pendapatan lain-lain mungkin muncul di laporan laba rugi, tetapi tidak akan tercantum dalam neraca saldo setelah penutupan.

The correct answer is "Prosedur Kerja" because it refers to the systematic sequence of steps followed in performing a task according to the established rules of the company in order to achieve the desired objective.

The correct answer is Rp 20.000.000,00, Rp 20.000.000, Rp 20000000, 20.000.000, 20000000. The explanation for this is that the depreciation amount for the first year using the straight-line method is calculated by subtracting the residual value from the initial cost, and then dividing it by the estimated useful life. In this case, the calculation would be (Rp 55.000.000,00 - Rp 5.000.000,00) / 4 = Rp 12.500.000,00 per year. However, since the sum of the digits for the useful life of 4 years is 10, the depreciation for the first year would be 10/55 x Rp 12.500.000,00 = Rp 2.272.727,27. Therefore, the correct answer is Rp 20.000.000,00, Rp 20.000.000, Rp 20000000, 20.000.000, 20000000.

The correct answer is "Sistem informasi yang menyediakan informasi keuangan perusahaan untuk pihak-pihak yang berkepentingan". This answer accurately describes accounting as a system of information that provides financial information about a company to interested parties. Accounting involves recording all the financial transactions of a company and creating journals and ledgers to keep track of economic transactions. It also encompasses the management of a company's wealth, income, and expenses.

The correct answer is PPN Keluaran. PPN Keluaran refers to the value-added tax collected by the seller when selling taxable goods. It is a tax imposed on the output or sales of goods and services.

The estimated loss on receivables is calculated as 0.5% of the total sales. Therefore, the total sales is Rp 1,200,000,000, and 0.5% of this amount is Rp 6,000,000.

The statement is true because in the statement, it is mentioned that the sales of fixed assets are presented as cash outflows from investing activities in the Cash Flow Statement. This means that when a company sells its fixed assets, it is considered as a cash outflow from investing activities because it involves the disposal of long-term assets and the cash received from the sale is considered as an investment activity rather than an operational activity.

The correct answer is "Dana Tetap" because when the replenishment of petty cash is equal to the amount of petty cash that has been disbursed, it indicates that the petty cash fund remains constant or fixed. This implies that a fixed amount of money is being allocated and used for petty cash expenses.

The correct answer is "Kuitansi, kuitansi, KUITANSI" because when the owner deposits a capital in the form of cash amounting to Rp 100,000,000, it is necessary to document the transaction with a receipt. A receipt serves as proof of the transaction and helps in keeping track of the capital invested by the owner. By emphasizing the word "KUITANSI" three times, it highlights the importance of documenting the transaction accurately.

An explanation for the given correct answer (False) is that the correct mutation of accounts receivable is when credit sales are recorded as a debit entry, not a credit entry. When a company makes a credit sale, it increases its accounts receivable (debit) and records the sale as revenue (credit). This reflects the increase in the amount owed by customers and the increase in the company's revenue. Therefore, the statement that the correct mutation of accounts receivable is a credit entry for credit sales is incorrect.

The correct answer includes the columns "Tanggal, No Faktur, Nama Kreditur, Ref, Debet, Kredit". These columns are typically found in a purchase journal, which is used to record all purchases made by a company. The "Tanggal" column represents the date of the purchase, the "No Faktur" column is used to record the invoice number, the "Nama Kreditur" column is for the name of the creditor, the "Ref" column is for any reference number related to the purchase, and the "Debet" and "Kredit" columns are used to record the debit and credit amounts respectively.

The given statement is false. It states that "I would like to import a list of accounts provided by my accountant after I'm done creating my company file" means that the accountant will create their own chart of accounts within the MYOB program. However, this is not the correct interpretation. The statement actually means that the person wants to import a pre-existing list of accounts provided by their accountant into the MYOB program after they have finished creating their company file.

The correct answer is Aktiva berkurang Rp. 500.000, Ekuitas berkurang Rp. 500.000. This transaction involves Tuan Amir taking rice for personal use, which means that the business assets (beras) are being used for personal purposes. As a result, the value of the assets decreases by Rp. 500.000. Additionally, the owner's equity also decreases by the same amount because the owner is withdrawing assets for personal use.

In a financial statement, the accounts for depreciation expense and accumulated depreciation are recorded in the balance sheet and income statement according to the PSAK (Indonesian Financial Accounting Standards). The balance sheet reflects the company's financial position by presenting its assets, liabilities, and equity, including the accumulated depreciation which reduces the value of assets. The income statement shows the company's revenues, expenses, and net income, including the depreciation expense which represents the allocation of the asset's cost over its useful life. Therefore, the correct answer is "Neraca" (balance sheet) and "Laporan laba rugi" (income statement).

The given statement is false. The correct definition of Subjek pajak dalam negeri (domestic tax subject) is the form of business used by entities or individuals who are domiciled in Indonesia to conduct their business or earn income in Indonesia. Therefore, the statement is incorrect as it states that Subjek pajak dalam negeri refers to entities or individuals who are not domiciled in Indonesia.

The correct answer is "set up – balance- account opening balance". This is because when using the MYOB application, the initial trade debt balance can be filled by selecting the "set up" option, then navigating to the "balance" section, and finally choosing the "account opening balance" option. This allows the user to input the starting balance for trade debt in the application.

The correct answer is incorrect because PD Arion should not debit the transportation cost account for the amount of Rp 5.000.000,00. The transportation cost should be recorded separately as an expense, not as a debit to the transportation cost account.

Kelompok rekening yang memiliki saldo normal (normal balance) kredit adalah Modal saham, Pendapatan, Hutang dagang, dan Retur pembelian. Ini berarti bahwa peningkatan saldo dalam rekening-rekening ini akan dicatat sebagai kredit, sedangkan penurunan saldo akan dicatat sebagai debit.

The correct answer is Utang dagang (D) Rp 3.000.000, Kas (K) Rp 2.940.000, Potongan pembelian (K) Rp 60.000. This is the correct journal entry because it reflects the payment made by Toko EKA JAYA for the purchase of goods worth Rp. 3.000.000 with a discount of 2% if paid within 10 days. The entry debits the Utang dagang account for the full amount of the purchase, and credits the Kas account for the amount paid (Rp 2.940.000) and the Potongan pembelian account for the discount (Rp 60.000).