Simulasi Ujian Akuntansi

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About This Quiz

Beberapa soal yang dibuat disini adalah hasil dari rekapitulasi soal-soal Ujian Nasional Teori Kejuruan Akuntansi dari beberapa tahun yang lalu. Siswa harus mengerjakan soal-soal ini dengan beberapa tipe yaitu Pilihan Ganda, Essay, Checkbox, Mengisi dengan jawaban singkat, Benar / Salah dan Menjodohkan.

Simulasi Ujian Akuntansi - Quiz

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  • 2. 

    Posting adalah proses memasukkan informasi dan angka-angka dalam buku jurnal ke buku besar

    • True

    • False

    Correct Answer
    A. True
    Explanation
    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.

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  • 3. 

    Yang dimaksud dengan transaksi akuntansi adalah semua kejadian yang dapat mempengaruhi posisi Harta, Utang, dan Ekuitas perusahaan

    • True

    • False

    Correct Answer
    A. True
    Explanation
    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.

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  • 4. 

    Harta sebuah perusahaan sebesar Rp 32.000.000,00, sedangkan kewajibannya sebesar Rp 9.000.000,00, maka besarnya modal perusahaan adalah..........

    Correct Answer
    Rp 23.000.000,00
    Rp 23.000.000
    23.000.000
    23000000
    Rp 23000000
    Explanation
    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.

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  • 5. 

    Laporan yang menunjukan posisi pengunaan uang, kas masuk dan kas keluar dalam perusahaan disebut....                                                

    Correct Answer
    Cash flow statement
    Cash Flow Statement
    CASH FLOW STATEMENT
    LAPORAN ARUS KAS
    laporan arus kas
    Laporan Arus Kas
    cash flow statement
    Explanation
    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".

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  • 6. 

    Cara membuat akun baru pada MYOB adalah Command Centre – Account – Account List – New 

    • True

    • False

    Correct Answer
    A. True
    Explanation
    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.

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  • 7. 

    Akuntan perusahaan adalah Akuntan yang bekerja pada suatu perusahaan dan bersifat terikat untuk mengurusi auditing keuangan di lingkup perusahaan tertentu

    • True

    • False

    Correct Answer
    A. True
    Explanation
    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.

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  • 8. 

    Akuntan publik adalah…

    • Akuntan yang bekerja secara mandiri dan independen melayani auditing pada perusahaan swasta dan badan usaha pemerintah

    • Akuntan yang bekerja pada negara untuk mengurusi keuangan negara

    • Akuntan yang bekerja pada Badan Pengawas Keuangan dan Pembangunan

    • Akuntan yang bekerja pada Badan Pemeriksa Keuangan

    • Akuntan yang bekerja pada Badan Perencanaan Pembangunan Nasional

    Correct Answer
    A. Akuntan yang bekerja secara mandiri dan independen melayani auditing pada perusahaan swasta dan badan usaha pemerintah
    Explanation
    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.

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  • 9. 

    Data akuntansi yang diperlukan oleh… terutama untuk mengetahui kemampuan suatu perusahaan dalam mengembalikan pinjamannya baik pinjaman jangka pendek maupun jangka panjang.

    Correct Answer
    Kreditur
    kreditur
    KREDITUR
    Explanation
    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.

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  • 10. 

    Dalam keadaan inflasi, metode penilaian persediaan yang akan menghasilkan laba kotor lebih rendah …

    Correct Answer
    LIFO, lifo, Lifo
    Explanation
    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.

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  • 11. 

    Data mutasi hutang PT ARTALIA per Desember 2010 :Saldo awal hutang         Rp 5.000.000,00Pembelian kredit           Rp 4.000.000,00Retur pembelian            Rp 1.000.000,00Pelunasan                    Rp 5.000.000,00Maka besarnya saldo hutang pada akhir periode adalah Rp 10.000.000,-

    • True

    • False

    Correct Answer
    A. False
    Explanation
    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.

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  • 12. 

    Salah satu unsur laporan keuangan yang menggambarkan posisi (keadaan) Modal perusahaan adalah…..

    Correct Answer
    Laporan perubahan Modal, Laporan Perubahan Modal, laporan perubahan modal, LAPORAN PERUBAHAN MODAL, Laporan perubahan modal
    Explanation
    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.

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  • 13. 

    Laporan keuangan yang harus disusun oleh perusahaan sesuai dengan ketentuan PSAK adalah Neraca, laporan laba/rugi, laporan Ekiuitas, Arus kas, catatan pendukung

    • True

    • False

    Correct Answer
    A. True
    Explanation
    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.

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  • 14. 

    Pengertian aktiva lancar adalah…

    • 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

    • Uang kas yang dimiliki perusahaan terutama untuk perlunasan kewajiban jangka panjang

    • Aktiva perusahaan yang dapat dinilai dengan uang dan diakui oleh pemilik perusahaan

    • Aktiva perusahaan yang dapat dinilai dengan uang dan diakui oleh pemilik perusahaan

    • Uang kas atau aktiva lain yang dapat dinilai dengan uang yang dimiliki sebagai investasi atau yang dapat di uangkan dalam jangka waktu kurang dari dua tahun

    Correct Answer
    A. 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
    Explanation
    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.

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  • 15. 

    Menurut konversi pencatatan rekening, debit dan kredit berarti….. dan.......

    Correct Answer
    Bertambah dan berkurang
    Bertambah dan Berkurang
    Berkurang dan bertambah
    Berkurang dan Bertambah
    BERKURANG DAN BERTAMBAH
    BERTAMBAH DAN BERKURANG
    Explanation
    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).

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  • 16. 

    Bidang kegiatan akuntansi anggaran berhubungan dengan pengumpulan dan pengolahan data operasi keuangan yang sudah terjadi serta taksiran kemungkinan yang akan terjadi. Untuk kepentingan penetapan rencana operasi keuangan perusahaan dalam suatu perusahaan adalah…

    • Akuntansi perpajakan

    • Akuntansi pemeriksaan

    • Akuntansi pemerintahan

    • Akuntansi anggaran

    • Akuntansi biaya

    Correct Answer
    A. Akuntansi anggaran
    Explanation
    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.

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  • 17. 

    Neraca lajur atau kertas kerja difungsikan sebagai....

    • Media pencatatan akun-akun neraca

    • Media pembantu untuk menyusun laporan keuangan

    • Media pencatatan penyesuaian keuangan

    • Salah satu laporan keuangan yang wajib disusun oleh perusahaan

    • Media pencatatan laba rugi

    Correct Answer
    A. Media pembantu untuk menyusun laporan keuangan
    Explanation
    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.

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  • 18. 

    Pajak pertambahan nilai yang dipungut oleh pihak penjual  pada saat melakukan penjualan barang kena pajak disebut....

    Correct Answer
    PPN Keluaran, PPN KELUARAN, PPN keluaran, ppn keluaran
    Explanation
    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.

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  • 19. 

     No. Jenis - Jenis Biaya1.Biaya tenaga kerja, biaya mandor, biaya iklan2.Biaya penyusutan mesin , biaya bahan baku dan biaya manager3.Biaya bahan baku, biaya tenaga kerja dan biaya overhead pabrik4.Biaya tetap dan biaya variabel5.Biaya bahan baku , biaya gaji pemasaran , biaya overhead pabrikDari data di atas, manakah yang termasuk biaya produksi?

    • No. 1

    • No. 2

    • No. 3

    • No. 4

    • No 5

    Correct Answer
    A. No. 3
    Explanation
    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.

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  • 20. 

    Rangakaian urutan  kerja yang ditempuh dalam melakukan suatu pekerjaan secara sistemmatis sesuai dengan aturan yang ditetapkan oleh perusahaan guna melancarkan tujuan yang akan dicapai disebut …

    Correct Answer
    Prosedur kerja, PROSEDUR KERJA, prosedur kerja, Prosedur Kerja
    Explanation
    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.

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  • 21. 

    Harga perolehan sebuah mesin adalah Rp 55.000.000,00. Umur ekonomisnya ditaksir 4 tahun dengan nilai residu Rp 5.000.000,00. Maka besarnya penyusutan tahun pertama dengan metode jumlah angka tahun adalah…

    Correct Answer
    Rp 20.000.000,00
    Rp 20.000.000
    Rp 20000000
    20.000.000
    20000000
    Explanation
    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.

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  • 22. 

    Mengisi saldo awal utang dagang dapat dilakukan dengan menggunakan perintah :set up – balance- account opening balance

    • True

    • False

    Correct Answer
    A. True
    Explanation
    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."

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  • 23. 

    Biaya bahan penolong, upah tak langsung dan semua biaya produksi, yang tidak dapat dibebankan kepada suatu unit pekerjaan/ hasil produksi tertentu disebut.....

    • Biaya bahan baku

    • Biaya primer

    • Biaya konversi

    • Biaya overhead Pabrik

    • Biaya langsung

    Correct Answer
    A. Biaya overhead Pabrik
    Explanation
    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.

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  • 24. 

    Tanggal 05 November 2013 diterima pelunasan faktur No FB 001/9/2013 dari pelanggan sebesar Rp2.000.000,00. Jurnal atas transaksi tersebut adalah….

    • Utang(D) Rp 2.000.000,00 Kas(K) Rp 2.000.000,00

    • Kas(D) Rp 2.000.000,00 Piutang(K) Rp 2.000.000,00

    • Piutang(D) Rp 2.000.000,00 Utang (K) Rp 2.000.000,00

    • Utang(D) Rp 2.000.000,00 Piutang(K) Rp 2.000.000,00

    • Piutang(D) Rp 2.000.000,00 Kas(K) Rp 2.000.000,00

    Correct Answer
    A. Kas(D) Rp 2.000.000,00 Piutang(K) Rp 2.000.000,00
    Explanation
    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.

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  • 25. 

    Berikut ini urutan langkah-langkah yang benar dalam menyusun neraca lajur 10 kolom adalah....

    • AJP, Neraca saldo, Neraca saldo disesuaikan, Neraca, Laporan laba/rugi

    • Neraca, AJP, Neraca saldo disesuaikan, laporan laba/rugi

    • Neraca saldo, Neraca saldo disesuaikan, laporan laba/rugi, neraca

    • Neraca saldo disesuaikan, AJP, Neraca saldo, Neraca, laporan laba/rugi

    • Neraca saldo, AJP, Neraca saldo disesuiakan, Laporan laba/rugi, Neraca

    Correct Answer
    A. Neraca saldo, AJP, Neraca saldo disesuiakan, Laporan laba/rugi, Neraca
    Explanation
    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.

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  • 26. 

    Jika Pengisian kembali kas kecil sama besar dengan jumlah dana kas kecil yang telah dikeluarkan sistem dana kas kecil yang digunakan adalah….

    Correct Answer
    Dana Tetap, Dana tetap, dana tetap, DANA TETAP
    Explanation
    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.

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  • 27. 

    Penyetoran modal oleh pemilik dalam bentuk uang tunai Rp 100.000.000 didokumentasikan dengan.....

    Correct Answer
    Kuitansi, kuitansi, KUITANSI
    Explanation
    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.

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  • 28. 

    Suatu Peralatan seharga Rp 10.000.000,00 dibeli dengan cara sebagai berikut : dibayar tunai Rp 2.500.000,00, dibayar dengan menarik kredit dari bank Rp 7.500.000,00, maka dalam jurnal umum dicatat sebagai berikut….

    • Peralatan (D) Rp 10.000.000,00 ; Hutang usaha (K) Rp 7.500.000,00 ; Kas (K) Rp 2.500.000,00

    • Peralatan (D) Rp 10.000.000,00 ; Kas (K) Rp 7.500.000,00 ; Hutang usaha (K) Rp 2.500.000,00

    • Kas (D) Rp 17.500.000,00 ; Hutang usaha (K) Rp 7.500.000.00 ; Peralatan (K) Rp 10.000.000,00

    • Hutang Usaha (D) Rp 10.000.000,00 ; Peralatan (K) Rp 7.500.000,00 ; Kas (K) Rp 2.500.000,00

    • Peralatan (D) Rp 10.000.000,00 ; Piutang usaha (K) Rp 7.500.000,00 ; Kas (K) Rp 2.500.000,00

    Correct Answer
    A. Peralatan (D) Rp 10.000.000,00 ; Hutang usaha (K) Rp 7.500.000,00 ; Kas (K) Rp 2.500.000,00
    Explanation
    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.

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  • 29. 

    Neraca adalah laporan yang sistematis mengenai….

    • Harta perusahaan dan modal pemilik pada suatu saat tertentu

    • Modal pemilik dan pendapat bersih selama periode tertentu

    • Harta, hutang dan modal perusahaan pada suatu saat tertentu

    • Penghasilan-penghasilan dan beban-beban yang terjadi pada suatu saat tertentu

    • Harta yang dimiliki perusahaan dan kewajiban kepada kreditur pada suatu saat tertentu

    Correct Answer
    A. Harta, hutang dan modal perusahaan pada suatu saat tertentu
    Explanation
    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.

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  • 30. 

    Rekapitulasi yang akan dikerjakan pada buku jurnal khusus dapat berfungsi sebagai....

    • Media pencatatan akun-akun

    • Media pengumpulan akun –akun untuk mempermudah dalam proses posting

    • Media pengamanan jurnal khusus

    • Media perincian akun-akun yang terkait untuk melihat kesamaan debet dan kredit

    • Media pengawasan jurnal khusus

    Correct Answer
    A. Media pengumpulan akun –akun untuk mempermudah dalam proses posting
    Explanation
    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.

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  • 31. 

    Buku besar PD TITAN tanggal 31 Desember 2010 terdapat akun sebagai berikut:Piutang dagangRp 200.000.000,00Saldo cadangan kerugian piutang (kredit) Rp 2.000.000,00PenjualanRp 1.200.000.000,00Taksiran kerugian piutang ditetapkan 0,5% dari total penjualan, besarnya taksiran kerugian piutang adalah…

    Correct Answer
    Rp 6.000.000,-, 6.000.000, 6000000, Rp 6.000.000,00
    Explanation
    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.

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  • 32. 

    Saldo kas PT. RAYA pada tanggal 31 Januari 2011 sebesar Rp2.357.500,00 sedangkan rekening koran yang diterima dari bank menunjukkan saldo kredit sebesar Rp2.492.5000,00. Perbedaan saldo ini disebabkan adanya hasil inkaso piutang perusahaan oleh bank sebesar Rp 150.0000,00 dan biaya inkaso Rp15.000,00. Berdasarkan data tersebut saldo kas yang benar pada tanggal 31 Januari 2011adalah….

    • Rp2.547.500,00

    • Rp2.527.500,00

    • Rp2.527.500,00

    • Rp2.417.500,00

    • Rp2.492.500,00

    Correct Answer
    A. Rp2.492.500,00
    Explanation
    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.

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  • 33. 

    Aktiva, kewajiban, dan ekuitas dapat dipengaruhi oleh pendapatan dan beban. Persamaan akuntansinya adalah Aktiva = kewajiban + ekuitas + pendapatan – beban 

    • True

    • False

    Correct Answer
    A. True
    Explanation
    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.

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  • 34. 

    Satu dari perkiraan-perkiraan yang tidak tercantum dalam neraca saldo setelah penutupan adalah Pendapatan lain-lain 

    • True

    • False

    Correct Answer
    A. True
    Explanation
    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.

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  • 35. 

    Salah satu utang jangka pendek, yaitu utang berupa janji tertulis yang dibuat debitur untuk membayar sejumlah uang pada suatu jangka waktu tertentu disebut …

    Correct Answer
    Wesel bayar, WESEL BAYAR, Wesel Bayar, wesel bayar
    Explanation
    The correct answer is "Wesel bayar". Wesel bayar is a written promise made by a debtor to pay a certain amount of money at a specific time in the future. It is a type of short-term debt.

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  • 36. 

    Definisi akuntansi adalah…

    • Ilmu pengetahuan yang mempelajari mengenai perhitungan uang perusahaan

    • Kegiatan mencatat semua penerimaan dan pengeluaran perusahaan

    • Sistem informasi yang menyediakan informasi keuangan perusahaan untuk pihak-pihak yang berkepentingan

    • Sistem dan prosedur untuk membuat jurnal dan buku besar atas transaksi ekonomi perusahaan

    • Ilmu pengetahuan yang mempelajari cara pengelolaan kekayaan, penerimaan, pengeluaran perusahaan

    Correct Answer
    A. Sistem informasi yang menyediakan informasi keuangan perusahaan untuk pihak-pihak yang berkepentingan
    Explanation
    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.

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  • 37. 

    Mutasi kartu piutang yang benar adalah penjualan secara kredit masuk mutasi Kredit 

    • True

    • False

    Correct Answer
    A. False
    Explanation
    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.

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  • 38. 

    Penjualan aktiva tetap dalam laporan Arus Kas disajikan sebagai Arus kas keluar dari aktifitas investasi

    • True

    • False

    Correct Answer
    A. True
    Explanation
    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.

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  • 39. 

    Makna dari pilihan “I would like to import a list of accounts provided by my accountant after I’m done creating my company file” adalah akuntan akan membuat bagan akun sendiri di dalam program MYOB 

    • True

    • False

    Correct Answer
    A. False
    Explanation
    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.

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  • 40. 

    Format jurnal pembelian berisi kolom-kolom.....

    • Tanggal posting, Keterangan, No bukti, Debit, Kredit, saldo, D/K

    • Tanggal, No Faktur, Nama Kreditur, Ref, Debet, Kredit

    • Tanggal, No Faktur, Nama Debitur, Ref, Debet, Kredit

    • Tanggal laporan, keterangan, ref, Debit,Kredit

    • Tanggal transaksi, Keterangfan, Debit, Kredit

    Correct Answer
    A. Tanggal, No Faktur, Nama Kreditur, Ref, Debet, Kredit
    Explanation
    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.

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  • 41. 

    PD ARION menjual barang kepada toko Dina seharga Rp 5.000.000,00 syarat n/30, FOB destination, ongkos angkut Rp 200.000,00. Pencatatan transaksi tersebut dibawah ini benar, kecuali…..

    • PD Arion mendebet perkiraan piutang dagang Rp 5.000.000,00

    • PD Arion mengkredit perkiraan penjualan Rp 5.000.000,00

    • PD Arion mendebet perkiran biaya angkut Rp 5.000.000,00

    • Toko Dina mendebet perkiraan pembelian Rp 5.000.000,00

    • Toko Dina mengkredit perkiraan utang dagang Rp 5.000.000,00

    Correct Answer
    A. PD Arion mendebet perkiran biaya angkut Rp 5.000.000,00
    Explanation
    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.

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  • 42. 

    Didalam laporan keuangan, akun beban penyusutan dan akumulasi penyusutan dicatat kedalam laporan …. dan ….. sesuai dengan PSAK.

    • Laporan arus kas

    • Laporan perubahan equitas

    • Neraca

    • Laporan laba rugi

    • Catatan Atas Laporan Keuangan

    Correct Answer(s)
    A. Neraca
    A. Laporan laba rugi
    Explanation
    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).

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  • 43. 

    Tuan Amir pemilik tunggal UD Jaya Makmur bergerak dalam usaha penjualan beras. Pada tanggal 30 November 2009, Tuan Amir mengambil beras untuk keperluan pribadi seharga Rp 500.000. Pengaruh transaksi ini adalah….

    • Aktiva berkurang Rp. 500.000

    • Aktiva bertambah Rp. 500.000

    • Aktiva yang lainnya bertambah Rp. 500.000

    • Ekuitas berkurang Rp. 500.000

    • Ekuitas bertambah Rp. 500.000

    Correct Answer(s)
    A. Aktiva berkurang Rp. 500.000
    A. Ekuitas berkurang Rp. 500.000
    Explanation
    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.

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  • 44. 

    Berikut ini kelompok rekening yang semuanya mempuyai saldo normal (normal balance ) kredit adalah.....

    • Modal saham

    • Pendapatan

    • Hutang dagang

    • Retur penjualan

    • Retur pembelian

    Correct Answer(s)
    A. Modal saham
    A. Pendapatan
    A. Hutang dagang
    A. Retur pembelian
    Explanation
    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.

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  • 45. 

    Akuntansi yang mengutamakan pemeriksaan terhadap penerapan prinsip-prinsip akuntansi yang lazim dan berjalannya sistem pengendalian intern untuk mendukung pendapatnya atas laporan keuangan suatu perusahaan adalah……..

    Correct Answer(s)
    Akuntan publik, AKUNTAN PUBLIK, akuntan publik, Akuntan Publik
    Explanation
    The correct answer is "Akuntan publik" because the question is asking for the type of accounting that prioritizes the examination of the application of common accounting principles and the functioning of internal control systems to support its opinion on a company's financial statements. Akuntan publik refers to public accountants who are qualified and licensed to provide auditing and assurance services to public companies. They are responsible for ensuring the accuracy and reliability of financial information provided by the company.

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  • 46. 

    Pada tanggal 5 November 2009 Toko EKA JAYA menerima faktur untuk barang seharga Rp. 3.000.000 syarat 2/10, n/30. Pada tanggal 14 November 2009 jurnalnya adalah…

    • Utang gaji (D) Rp 3.000.000 Kas (K) Rp 2.940.000 Potongan pembelian (K) Rp 60.000

    • Utang dagang (D) Rp 3.000.000 Kas (K) Rp 3.000.000

    • Kas (D) Rp 2.940.000 Utang dagang (K) Rp 2.940.000

    • Utang dagang (D) Rp 2.940.000 Potongan pembelian (D) Rp 60.000 Kas (K) Rp 3.000.000

    • Utang dagang (D) Rp 3.000.000 Kas (K) Rp 2.940.000 Potongan pembelian (K) Rp 60.000

    Correct Answer
    A. Utang dagang (D) Rp 3.000.000 Kas (K) Rp 2.940.000 Potongan pembelian (K) Rp 60.000
    Explanation
    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).

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  • 47. 

    Untuk mengisi saldo awal utang dagang dengan menggunakan aplikasi MYOB dapat dilakukan dengan menggunakan perintah…. 

    • Set up – balance- account opening balance

    • Set up – balance- supplier balance

    • Set up – balance- vendor/customer balance

    • Set up – balance- job opening balance

    • Set up – balance- historical balances

    Correct Answer
    A. Set up – balance- account opening balance
    Explanation
    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.

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  • 48. 

    Bukti transaksi faktur asli sebagai penguat dan diberikan kepada pembeli apabila terjadi transaksi…..

    Correct Answer
    Pelunasan Utang, pelunasan utang, PELUNASAN UTANG, PELUNASAN HUTANG, pelunasan hutang, Pelunasan Hutang
    Explanation
    The correct answer is "Pelunasan Utang, pelunasan utang, PELUNASAN UTANG, PELUNASAN HUTANG, pelunasan hutang, Pelunasan Hutang." This is because the question mentions "Bukti transaksi faktur asli sebagai penguat dan diberikan kepada pembeli apabila terjadi transaksi" which translates to "Original transaction invoices are given to the buyer as proof when a transaction occurs." The term "Pelunasan Utang" or "Pelunasan Hutang" refers to debt repayment, which is a common transaction that requires proof in the form of original invoices.

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  • 49. 

    Pengeluaran/biaya terbesar dari perusahaan dagang adalah ....

    Correct Answer
    cost barang terjual (HPP), Cost Barang Terjual, cost barang terjual, COST BARANG TERJUAL, HPP, hpp, Harga Pokok Penjualan, harga pokok penjualan, HARGA POKOK PENJUALAN, Hpp
    Explanation
    The correct answer is "cost barang terjual (HPP), Cost Barang Terjual, cost barang terjual, COST BARANG TERJUAL, HPP, hpp, Harga Pokok Penjualan, harga pokok penjualan, HARGA POKOK PENJUALAN, Hpp". This is because the cost of goods sold (HPP) represents the largest expense for a trading company. It includes the cost of purchasing or producing the goods that are sold during a specific period. The cost of goods sold is deducted from the company's revenue to calculate the gross profit.

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