Babak Penyisihan Ppm Accounting Competition 2017

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Babak Penyisihan Ppm Accounting Competition 2017 - Quiz

Babak Penyisihan akan segera dimulai.
Peserta diharapkan membaca ketentuan, langkah-langkah, dan peraturan yang tertera di bawah ini terlebih dahulu.
Ketentuan Test Trial Babak Penyisihan: Soal yang akan dikerjakan terdiri dari 30 PG dan 1 Siklus Akuntansi dalam waktu 1 Jam 30 Menit. Waktu pengerjaan akan dimulai saat peserta menekan tombol 'Start' yang tertera. Soal siklus akuntansi dapat diunduh bila peserta sudah mengerjakan soal PG. Peserta diharapkan memiliki jaringan internet yang kuat dan stabil. Panitia akan mengumumkan 30 peserta yang berhasil lolos paling lamat pukul 16.00 WIB melalui email. Bila ada kendala, diharapkan untuk me-foto/SS dan Read moremengirimkan kepada LO masing-masing. Langkah-langkah Babak Penyisihan: Peserta memasuki link soal yang akan dikirimkan oleh panitia lewat email pada waktu yang sudah ditentukan. Peserta mengisi data diri kelompok dengan tepat dan benar sebelum memulai babak penyisihan. Peserta menekan tombol ‘Start’ untuk mulai mengerjakan soal. Peserta menyelesaikan 30 soal pilihan ganda yang ada. Bila sudah selesai mengerjakan 30 soal pilihan ganda, peserta akan mendapat petunjuk untuk mengunduh soal beserta format jawaban soal siklus akuntansi. Peserta mengerjakan siklus akuntansi dengan sisa waktu yang tersedia. Selesai mengerjakan siklus akuntansi, peserta diharapkan menyimpan file jawaban siklus akuntansi yang ada dengan format "ACC4_NAMA SEKOLAH_NAMA ANGGOTA KELOMPOK​" Peserta mengirimkan file jawaban siklus akuntansi lewat email dengan me-reply / membalas email materi yang dikirimkan oleh panitia sebelumnya. E-mail yang digunakan adalah e-mail yang mengirimkan link soal. LO akan menghubungi peserta bila jawaban sudah diterima. Peraturan Babak Penyisihan: Peserta wajib mengerjakan soal

Questions and Answers
  • 1. 

    Penghasilan perusahaan Rp.20.000.000,-Beban usaha Rp.7.000.000,-Prive Rp.3.000.000,-Jika Modal Awal Rp.55.000.000,- maka modal akhir adalah...

    • A. 

      Rp. 65.000.000,-

    • B. 

      Rp. 45.000.000,-

    • C. 

      Rp. 79.000.000,-

    • D. 

      Rp. 55.000.000,-

    Correct Answer
    A. Rp. 65.000.000,-
    Explanation
    The correct answer is Rp. 65.000.000,- because the formula to calculate the final capital is: Final Capital = Initial Capital + Income - Expenses - Privileges. In this case, the initial capital is Rp. 55.000.000,-, the income is Rp. 20.000.000,-, the expenses are Rp. 7.000.000,-, and the privilege is Rp. 3.000.000,-. Therefore, the final capital is Rp. 65.000.000,-.

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  • 2. 

    Dibayar biaya gaji Rp.1.500.000,- maka dicatat dalam jurnal umum sebagai berikut...

    • A. 

      Kas Rp. 1.500.000,- (Debit) Biaya gaji Rp. 1.500.000,- (Kredit)

    • B. 

      Biaya gaji Rp. 5.100.000,- (Debit) Kas Rp. 5.100.000,- (Kredit)

    • C. 

      Biaya gaji Rp. 1.500.000,- (Debit) Kas Rp. 1.500.000,- (Kredit)

    • D. 

      Kas Rp. 1.500.000,- (Debit) Modal Rp. 1.500.000,- (Kredit)

    Correct Answer
    C. Biaya gaji Rp. 1.500.000,- (Debit) Kas Rp. 1.500.000,- (Kredit)
    Explanation
    The correct answer is Biaya gaji Rp. 1.500.000,- (Debit) and Kas Rp. 1.500.000,- (Kredit). This is because when the company pays the salary expense of Rp. 1.500.000,-, it needs to be recorded as a debit to the salary expense account (Biaya gaji) to increase the expense. At the same time, the payment is made using cash (Kas), so it needs to be recorded as a credit to the cash account to decrease the cash balance.

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  • 3. 

    Harga perolehan bangunan Rp.100.000.000,- dengan nilai sisa Rp.20.000.000,- setelah 20 tahun, maka biaya penyusutan setahun jika dipakai metode garis lurus adalah...

    • A. 

      Rp. 8.000.000,-

    • B. 

      Rp. 6.000.000,-

    • C. 

      Rp. 4.000.000,-

    • D. 

      Rp. 3.000.000,-

    Correct Answer
    C. Rp. 4.000.000,-
    Explanation
    The correct answer is Rp. 4.000.000,- because the straight-line depreciation method evenly distributes the cost of the building over its useful life. In this case, the building has a cost of Rp. 100.000.000,- and a residual value of Rp. 20.000.000,- after 20 years. Therefore, the depreciable base is Rp. 80.000.000,- (Rp. 100.000.000,- minus Rp. 20.000.000,-). Dividing the depreciable base by the useful life of 20 years gives an annual depreciation expense of Rp. 4.000.000,-.

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  • 4. 

    Perusahaan menjual barang dagangan sebesar Rp.1.500.000,- yang diterima tunai Rp.500.000,- dan sisanya diterima kemudian, maka jurnal yang dicatat perusahaan sebagai berikut... 

    • A. 

      Kas Rp. 500.000,- (Debit) Piutang dagang Rp. 1.000.000,- (Kredit) Penjualan Rp. 1.500.000,- (Kredit)

    • B. 

      Kas Rp. 1.500.000,- (Debit) Penjualan Rp. 1.500.000,- (Kredit)

    • C. 

      Kas Rp. 1.000.000,- (Debit) Piutang dagang Rp. 500.000,- (Kredit) Penjualan Rp. 1.500.000,- (Kredit)

    • D. 

      Penjualan Rp. 1.500.000,- (Debit) Kas Rp. 1.000.000,- (Kredit) Piutang dagang Rp. 500.000,- (Kredit)

    Correct Answer
    A. Kas Rp. 500.000,- (Debit) Piutang dagang Rp. 1.000.000,- (Kredit) Penjualan Rp. 1.500.000,- (Kredit)
    Explanation
    The correct answer is Kas Rp. 500.000,- (Debit), Piutang dagang Rp. 1.000.000,- (Kredit), Penjualan Rp. 1.500.000,- (Kredit). This answer is correct because the company received cash of Rp. 500.000,- and the remaining amount will be received later, which means it is considered as an account receivable or piutang dagang. The total sales amount is Rp. 1.500.000,-, so it should be recorded as a credit in the Penjualan account.

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  • 5. 

    Reversing Entries adalah...

    • A. 

      Jurnal Penutup

    • B. 

      Jurnal Pembalik

    • C. 

      Jurnal Neraca Sisa setelah Penutupan

    • D. 

      Jurnal Pembantu

    Correct Answer
    B. Jurnal Pembalik
    Explanation
    Reversing Entries adalah jurnal pembalik yang digunakan untuk membatalkan efek jurnal penyesuaian pada periode akuntansi sebelumnya. Jurnal ini dibuat pada awal periode akuntansi berikutnya untuk memastikan bahwa saldo akun yang terpengaruh oleh jurnal penyesuaian kembali ke posisi semula. Dengan melakukan jurnal pembalik, transaksi pada periode sebelumnya dapat dihapuskan dan akun-akun dapat kembali ke kondisi normal sebelum jurnal penyesuaian dibuat.

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  • 6. 

    Pada tanggal 1 Juni 2008, perusahaan membayar Biaya Asuransi untuk 1 tahun Rp.1.200.000,- maka jurnal penutup perusahaan pada tanggal 31 Desember 2008 adalah...

    • A. 

      Beban asuransi Rp. 700.000,- (Debit) Ikhtisar Laba-Rugi Rp. 700.000,- (Kredit)

    • B. 

      Ikhtisar Laba-Rugi Rp. 1.200.000,- (Debit) Beban asuransi Rp. 1.200.000,- (Kredit)

    • C. 

      Ikhtisar Laba-Rugi Rp. 700.000,- (Debit) Beban asuransi Rp. 700.000,- (Kredit)

    • D. 

      Ikhtisar Laba-Rugi Rp. 500.000,- (Debit) Beban asuransi Rp. 500.000,- (Kredit)

    Correct Answer
    C. Ikhtisar Laba-Rugi Rp. 700.000,- (Debit) Beban asuransi Rp. 700.000,- (Kredit)
    Explanation
    The correct answer is Ikhtisar Laba-Rugi Rp. 700.000,- (Debit) and Beban asuransi Rp. 700.000,- (Kredit) because the insurance expense of Rp. 1.200.000,- was paid on June 1, 2008, for a one-year period. Since the question asks for the closing journal entry on December 31, 2008, only the portion of the insurance expense for the remaining period (7 months) needs to be recognized. Therefore, the amount of Rp. 700.000,- (7/12 of Rp. 1.200.000,-) is debited to Ikhtisar Laba-Rugi (Income Summary) to recognize the expense, and an equal amount is credited to Beban asuransi (Insurance Expense) to close the account.

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  • 7. 

    Laporan Keuangan yang menggambarkan hasil operasional perusahaan selama satu periode Akuntansi adalah... 

    • A. 

      Laporan Laba Rugi

    • B. 

      Neraca

    • C. 

      Laporan Perubahan Modal

    • D. 

      Laporan Arus Kas

    Correct Answer
    A. Laporan Laba Rugi
    Explanation
    The correct answer is "Laporan Laba Rugi". The reason for this is that the Laporan Laba Rugi, also known as the Income Statement, is a financial statement that shows the company's revenues, expenses, and net income or loss over a specific period of time. It provides a summary of the company's operational performance during that period and helps in evaluating the profitability of the business. The other options mentioned, such as Neraca (Balance Sheet), Laporan Perubahan Modal (Statement of Changes in Equity), and Laporan Arus Kas (Statement of Cash Flows), focus on different aspects of the company's financial position and cash flow, rather than the operational results.

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  • 8. 

    Saldo perkiraan perlengkapan sebelum dibuat jurnal penyesuain Rp.2.500.000,- pada akhir periode ternyata perlengkapan sisa Rp.1.000.000,- maka jurnal penyesuaian yang tepat adalah...

    • A. 

      Perlengkapan Rp. 1.000.000,- (Debit) Beban perlengkapan Rp. 1.000.000,- (Kredit)

    • B. 

      Beban perlengkapan Rp. 1.500.000,- (Debit) Perlengkapan Rp. 1.500.000,- (Kredit)

    • C. 

      Beban perlengkapan Rp. 1.000.000,- (Debit) Perlengkapan Rp. 1.000.000,- (Kredit)

    • D. 

      Perlengkapan Rp. 2.500.000,- (Debit) Kas Rp. 2.500.000,- (Kredit)

    Correct Answer
    B. Beban perlengkapan Rp. 1.500.000,- (Debit) Perlengkapan Rp. 1.500.000,- (Kredit)
    Explanation
    The correct answer is Beban perlengkapan Rp. 1.500.000,- (Debit) Perlengkapan Rp. 1.500.000,- (Kredit). This is the correct journal entry to adjust the balance of the perlengkapan account. The initial balance of Rp.2.500.000,- is reduced to Rp.1.000.000,-, indicating that Rp.1.500.000,- worth of perlengkapan has been used or consumed. Therefore, the debit entry of Rp.1.500.000,- represents the expense incurred (Beban perlengkapan), while the credit entry of Rp.1.500.000,- represents the reduction in the value of the perlengkapan asset.

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  • 9. 

    Berikut ini yang termasuk kelompok Aktiva Tetap adalah...

    • A. 

      Kas, Piutang, Persediaan, Tanah

    • B. 

      Tanah, Perlengkapan, Bangunan, Piutang

    • C. 

      Peralatan, Kendaraan, Bangunan, Tanah

    • D. 

      Kas, Piutang, Persediaan, Perlengkapan

    Correct Answer
    C. Peralatan, Kendaraan, Bangunan, Tanah
    Explanation
    The correct answer includes assets that are considered fixed or long-term assets. Peralatan (equipment), Kendaraan (vehicles), Bangunan (buildings), and Tanah (land) are all examples of assets that are not easily converted into cash and are typically held by a company for a long period of time. These assets are usually used in the production or operation of a business and are not intended for immediate sale.

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  • 10. 

    Bidang akuntansi yang khusus mengenai transaksi perubahan harta, utang dan modal perusahaan dimana hasilnya akan diperlukan oleh pihak intern maupun ekstern disebut ?

    • A. 

      Cost Accounting

    • B. 

      Financial Accounting

    • C. 

      Tax Accounting

    • D. 

      Government Accounting

    Correct Answer
    B. Financial Accounting
    Explanation
    Financial Accounting adalah bidang akuntansi yang khusus mengenai transaksi perubahan harta, utang, dan modal perusahaan. Hasil dari financial accounting diperlukan oleh pihak intern maupun ekstern, seperti manajemen perusahaan, investor, kreditor, dan pemerintah. Bidang ini bertanggung jawab untuk menyajikan informasi keuangan yang akurat dan relevan mengenai kondisi keuangan perusahaan serta hasil operasionalnya.

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  • 11. 

    Jika kolom laba rugi dalam neraca lajur sisi debit berjumlah Rp.2.250.000,- dan sisi kredit berjumlah Rp.750.000,- maka berarti perusahaan ?

    • A. 

      Laba sebesar Rp.1.500.000,-

    • B. 

      Mengalami surplus sebesar Rp.1.500.000,-

    • C. 

      Kenaikan deviden sebesar Rp.1.500.000,-

    • D. 

      Rugi sebesar Rp.1.500.000,-

    Correct Answer
    D. Rugi sebesar Rp.1.500.000,-
    Explanation
    The given answer "Rugi sebesar Rp.1.500.000,-" is correct because the debit side of the profit and loss column in the ledger is higher than the credit side. This indicates that the company has incurred a loss of Rp.1.500.000,-.

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  • 12. 

    Perjanjian yang tertulis yang dilakukan oleh debitur untuk membayar sejumlah uang tertentu disebut?

    • A. 

      Wesel Bayar

    • B. 

      Wesel Tagih

    • C. 

      Memo

    • D. 

      Debit Note

    Correct Answer
    A. Wesel Bayar
    Explanation
    A written agreement made by a debtor to pay a certain amount of money is called a "Wesel Bayar". This term refers to a promissory note or a bill of exchange where the debtor promises to pay a specific sum of money to the creditor on a specified date. It is a legally binding document that outlines the terms and conditions of the debt repayment.

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  • 13. 

    Harga Pokok Penjualan diperoleh dari ?

    • A. 

      Penjualan netto – Beban usaha

    • B. 

      Barang tersedia dijual – Persediaan akhir

    • C. 

      Penjualan netto – pembelian netto – persediaan akhir

    • D. 

      Laba kotor – beban usaha

    Correct Answer
    C. Penjualan netto – pembelian netto – persediaan akhir
    Explanation
    The correct answer is "Penjualan netto – pembelian netto – persediaan akhir." The Cost of Goods Sold (Harga Pokok Penjualan) is calculated by subtracting the net purchases and ending inventory from the net sales. This formula helps in determining the direct costs associated with producing or purchasing goods that have been sold during a specific period.

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  • 14. 

    Suatu perusahaan mencatat persediaan dengan sistem fisik. Data yang ada sebagai berikut :
    • Saldo penjualan Rp.148.000.000,-
    • Saldo persediaan awal Rp.23.000.000,-
    • Saldo pembelian Rp.85.000.000,-
    • Saldo persediaan akhir Rp.20.000.000,-
    Berdasarkan data diatas, harga pokok penjualan barang yang terjual adalah ?

    • A. 

      Rp.40.000.000,-

    • B. 

      Rp.42.000.000,-

    • C. 

      Rp.80.000.000,-

    • D. 

      Rp.88.000.000,-

    Correct Answer
    D. Rp.88.000.000,-
    Explanation
    Based on the given data, we can calculate the cost of goods sold (COGS) using the formula: COGS = Opening Inventory + Purchases - Closing Inventory.

    Substituting the given values:
    COGS = 23,000,000 + 85,000,000 - 20,000,000
    COGS = 88,000,000

    Therefore, the correct answer is Rp.88.000.000,- which represents the cost of goods sold.

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  • 15. 

    Pendapatan perusahaan Rp.15.000.000,-Beban usaha Rp.16.000.000,-Dividend  Rp.5.000.000,-Maka jurnal penutup yang benar adalah... 

    • A. 

      Retained earning Rp. 15.000.000,- (Debit) Pendapatan Rp. 15.000.000,- (Kredit)

    • B. 

      Beban Rp. 16.000.000,- (Debit) Retained earning Rp. 16.000.000,- (Kredit)

    • C. 

      Retained earning Rp. 5.000.000,- (Debit) Dividend Rp. 5.000.000,- (Kredit)

    • D. 

      Modal Rp. 1.000.000,- (Debit) Retained earning Rp. 1.000.000,- (Kredit)

    Correct Answer
    C. Retained earning Rp. 5.000.000,- (Debit) Dividend Rp. 5.000.000,- (Kredit)
    Explanation
    The correct answer is Retained earning Rp. 5.000.000,- (Debit) and Dividend Rp. 5.000.000,- (Kredit) because the company had a net loss of Rp. 1.000.000,- (Pendapatan - Beban) and decided to distribute a dividend of Rp. 5.000.000,-. This means that the retained earnings account needs to be decreased by the amount of the dividend (debit) and the dividend account needs to be increased by the same amount (credit).

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  • 16. 

    Penjualan                                 Rp 360.800.000,-Pendapatan Bunga                  Rp     1.533.000,-Persediaan Awal                     Rp   16.175.000,-Retur Pembelian                      Rp     1.550.000,-Potongan Pembelian               Rp     1.366.000,-Persediaan Akhir                     Rp   28.125.000,-Harga Pokok Penjualan           Rp 171.534.000,-Dari data diatas, berapakah PEMBELIAN BERSIH PT.ABC ?

    • A. 

      Rp 183.484.000

    • B. 

      Rp 138.484.000

    • C. 

      Rp 181.484.000

    • D. 

      Rp 181.384.000

    Correct Answer
    A. Rp 183.484.000
    Explanation
    The net purchases can be calculated by subtracting the beginning inventory, returns, and purchase discounts from the cost of goods sold. In this case, the beginning inventory is Rp 16.175.000,-, the returns are Rp 1.550.000,-, and the purchase discounts are Rp 1.366.000,-. Therefore, the net purchases would be Rp 16.175.000 + Rp 1.550.000 + Rp 1.366.000 = Rp 18.091.000,-. However, the question asks for the net purchases of PT.ABC, so the net purchases would be Rp 18.091.000,- - Rp 1.366.000,- = Rp 16.725.000,-. Therefore, the correct answer is Rp 183.484.000,-.

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  • 17. 

    Perusahaan Buzz menjual tanah seharga Rp 700.000.000 dalam bentuk tunai. Tanah itu awalnya dibeli dengan harga Rp 500.000.000, dan pada saat penjualan, perusahaan masih berutang pada bank sebesar Rp 100.000.000 untuk pembelian tanah tersebut. Setelah tanah terjual, perusahaan membayar semua utang kepada Bank. Apa dampak dari transaksi diatas terhadap neraca keuangan perusahaan?

    • A. 

      Aset bertambah Rp 200.000.000; utang berkurang Rp 100.000.000; modal perusahaan bertambah Rp 100.000.000

    • B. 

      Aset bertambah Rp 100.000.000; utang berkurang Rp 100.000.000; modal perusahaan bertambah Rp 200.000.000

    • C. 

      Aset bertambah Rp 700.000.000; utang berkurang Rp 100.000.000; modal perusahaan bertambah Rp 200.000.000

    • D. 

      Aset bertambah Rp 200.000.000; utang berkurang Rp 100.000.000; modal perusahaan bertambah Rp 300.000.000

    Correct Answer
    D. Aset bertambah Rp 200.000.000; utang berkurang Rp 100.000.000; modal perusahaan bertambah Rp 300.000.000
    Explanation
    The correct answer is "Aset bertambah Rp 200.000.000; utang berkurang Rp 100.000.000; modal perusahaan bertambah Rp 300.000.000". This is because the company sold land for Rp 700.000.000 in cash, which increased their assets by Rp 200.000.000. They initially bought the land for Rp 500.000.000 and still owed the bank Rp 100.000.000 for the purchase. After selling the land, they paid off their debt to the bank, reducing their liabilities by Rp 100.000.000. The increase in assets and decrease in liabilities results in an increase in the company's equity or capital by Rp 300.000.000.

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  • 18. 

    Tanggal 20 Januari 2015 Toko Abadi membeli barang dagang secara kredit. Tanggal 22 Januari 2015 Toko Abadi mengirim kembali barang yang sudah dibeli dari supplier sebesar Rp  3.000.000,  maka pencatatan transaksi tersebut dalam persamaan akuntansi adalah… 

    • A. 

      Inventory ( - ), Liability ( - )

    • B. 

      Inventory ( + ), Liability ( - )

    • C. 

      Penjualan ( + ), Liability ( - )

    • D. 

      Cash ( - ), Liability ( - )

    Correct Answer
    A. Inventory ( - ), Liability ( - )
    Explanation
    The correct answer is Inventory (-), Liability (-). When the store returns the purchased goods to the supplier, the inventory decreases because the goods are no longer in the store's possession. The liability also decreases because the store no longer owes the supplier for the returned goods.

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  • 19. 

    Pada neraca saldo 31 des 2012 PT Kenko terdapat pendapatan sewa diterima dimuka Rp. 48.000.000 untuk jangka waktu 2 tahun terhitung mulai 1 juni 2012. Buatlah Ayat Jurnal Penyesuaiannya!

    • A. 

      Kas 14.000.000 Pendapatan sewa 14.000.000

    • B. 

      Kas 41.000.000 Pendapatan sewa 41.000.000

    • C. 

      Kas 14.000.000 Piutang Dagang 14.000.000

    • D. 

      Kas 41.000.000 Penjualan 41.000.000

    Correct Answer
    A. Kas 14.000.000 Pendapatan sewa 14.000.000
    Explanation
    The correct answer is Kas 14.000.000 and Pendapatan sewa 14.000.000. This is because the company received advance rent for a period of 2 years starting from June 1, 2012. The amount of advance rent received, which is Rp. 48.000.000, needs to be recognized as income over the period it covers. Since only 7 months have passed since June 1, 2012, the company should recognize 7/24 (7 months out of 24 months) of the advance rent as income for the current year. Therefore, the journal entry should be made to recognize 14.000.000 as rental income.

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  • 20. 

    Pada tanggal 31 Desember 2014 Piutang Toko Bakri yang masih ada harus dihapus sebesar Rp 300.000 karena toko tersebut telah pailit, maka jurnal penyesuaian untuk transaksi ini adalah…

    • A. 

      Bad Debt Expense Rp 300.000,- (Debit) Account Receivable Rp 300.000,- (Kredit)

    • B. 

      Bad Debt Expense Rp 300.000,- (Debit) Account Payable Rp 300.000,- (Kredit)

    • C. 

      Bad Debt Expense Rp 300.000,- (Debit) Cash Rp 300.000,- (Kredit)

    • D. 

      Bad Debt Expense Rp 300.000,- (Debit) Note Payable Rp 300.000,- (Kredit)

    Correct Answer
    A. Bad Debt Expense Rp 300.000,- (Debit) Account Receivable Rp 300.000,- (Kredit)
    Explanation
    The correct answer is Bad Debt Expense (Debit) and Account Receivable (Credit). This is because the company needs to remove the outstanding accounts receivable from its books since the customer is unable to pay due to bankruptcy. Bad Debt Expense is debited to recognize the loss and reduce the company's net income, while Account Receivable is credited to remove the amount owed by the customer from the company's assets.

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  • 21. 

    Sebuah perusahaan jasa pencucian mobil “Pasti Kinclong” memiliki aset 5x lebih besar dari kewajibannya. Jika kewajiban perusahaan tersebut sebesar $235,000, berapakah ekuitas yang dimiliki perusahaan jasa tersebut?

    • A. 

      $940,000

    • B. 

      $920,000

    • C. 

      $740,000

    • D. 

      $630,000

    Correct Answer
    A. $940,000
    Explanation
    The company's assets are 5 times larger than its liabilities. If the liabilities are $235,000, then the total equity of the company can be calculated by multiplying the liabilities by 5, which equals $1,175,000. However, since we are asked for the equity specifically, we need to subtract the liabilities from the total equity. Therefore, the equity owned by the service company is $1,175,000 - $235,000 = $940,000.

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  • 22. 

    Diketahui data keuangan PT Abadi adalah sebagai berikut:Kas                              Rp. 6.900.000Piutang dagang                 Rp. 5.150.000Pendapatan jasa          Rp. 6.100.000Perlengkapan               Rp. 1.600.000Utang dagang             Rp. 7.800.000Peralatan                     Rp. 6.150.000Maka berapakah total modal?

    • A. 

      Rp. 12.000.000

    • B. 

      Rp. 8.000.000

    • C. 

      Rp. 6.000.000

    • D. 

      Rp. 14.000.000

    Correct Answer
    A. Rp. 12.000.000
    Explanation
    The total modal can be calculated by subtracting the total liabilities from the total assets. In this case, the total assets are the sum of Kas (Rp. 6,900,000), Piutang dagang (Rp. 5,150,000), Pendapatan jasa (Rp. 6,100,000), and Perlengkapan (Rp. 1,600,000), which equals Rp. 19,750,000. The total liabilities are the sum of Utang dagang (Rp. 7,800,000) and Peralatan (Rp. 6,150,000), which equals Rp. 13,950,000. Subtracting the total liabilities from the total assets gives us Rp. 19,750,000 - Rp. 13,950,000 = Rp. 5,800,000. However, since the question is asking for the total modal, the correct answer is Rp. 12,000,000, which is the same as the total assets.

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  • 23. 

    Berikut adalah data kegiatan PT Nesta dalam suatu periode:Modal pemilik awal periode                           Rp.65.000.000Penjualan jasa selama periode                         Rp.80.000.000Penerimaan tagihan dari debitur                                 Rp.52.000.000Pembayaran hutang kepada debitur                Rp.48.000.000Pembayaran beban usaha                                Rp.55.500.000Pengambilan prive pribadi                              Rp.10.000.000Berdasarkan data diatas, modal pemilik pada akhir periode berjumlah?

    • A. 

      Rp.69.000.000

    • B. 

      Rp.79.500.000

    • C. 

      Rp.60.000.000

    • D. 

      Rp.85.000.000

    Correct Answer
    A. Rp.69.000.000
    Explanation
    Based on the given data, the calculation for the owner's equity at the end of the period is as follows:

    Owner's equity at the beginning of the period: Rp.65,000,000
    Add: Sales revenue during the period: Rp.80,000,000
    Add: Receipts from debtors: Rp.52,000,000
    Minus: Payment of debts to creditors: Rp.48,000,000
    Minus: Payment of business expenses: Rp.55,500,000
    Minus: Personal withdrawals: Rp.10,000,000

    Therefore, the owner's equity at the end of the period is Rp.69,000,000.

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  • 24. 

    Tanggal 23 Maret 2005 diterima pelunasan piutang sebesar Rp 3.000.000,00 dari UD Setia Kawan. Perubahan transaksi tersebut dalam buku besar dan buku pembantu adalah …. 

    • A. 

      Buku pembantu piutang (D) Rp 6.000.000,00, buku kas (K) Rp 3.000.000,00, buku piutang (K) Rp 3.000.000,00

    • B. 

      Buku kas (D) Rp 3.000.000,00, buku piutang (D) Rp 3.000.000,00, buku pembantu piutang (K) Rp 3.000.000,00

    • C. 

      Buku kas (D) Rp 3.000.000,00, buku piutang (K) Rp 3.000.000,00, buku pembantu piutang (K) Rp 3.000.000,00

    • D. 

      Buku kas (K) Rp 3.000.000,00, buku piutang (D) Rp 3.000.000,00, buku pembantu piutang (K) Rp 6.000.000,00

    Correct Answer
    C. Buku kas (D) Rp 3.000.000,00, buku piutang (K) Rp 3.000.000,00, buku pembantu piutang (K) Rp 3.000.000,00
    Explanation
    The correct answer is B. Buku kas (D) Rp 3.000.000,00, buku piutang (K) Rp 3.000.000,00, buku pembantu piutang (K) Rp 3.000.000,00. When the payment of Rp 3.000.000,00 is received from UD Setia Kawan, it is recorded as a decrease in the accounts receivable (piutang) in the buku piutang (credit) and an increase in the cash (kas) in the buku kas (debit) for the same amount. Additionally, the buku pembantu piutang, which is a subsidiary ledger for the accounts receivable, is also decreased by Rp 3.000.000,00.

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  • 25. 

    Sebuah peralatan yang dibeli bulan januari 2005 diperoleh dengan harga Rp 10.000.000, umur ekonomis 5 tahun, salvage value Rp 1.000.000. Akumulasi penyusutan tahun ke-4 bila depresiasi dihitung dengan “Sum of The Year Digits Method”.... 

    • A. 

      Rp 1.200.000,-

    • B. 

      Rp 1.000.000,-

    • C. 

      Rp 1.500.000,-

    • D. 

      Rp 1.800.000,-

    Correct Answer
    A. Rp 1.200.000,-
    Explanation
    The correct answer is Rp 1.200.000,-. The Sum of the Year Digits method is a depreciation calculation method that allocates a higher amount of depreciation in the earlier years and a lower amount in the later years. In this case, the equipment has a useful life of 5 years, so the sum of the digits is 1+2+3+4+5 = 15. In the fourth year, the remaining useful life is 2 years (5-4), so the depreciation expense for that year would be (2/15) x (10.000.000 - 1.000.000) = Rp 1.200.000,-.

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  • 26. 

    Tercatat data seperti dibawah:Building                                                          Rp 100.000.000Equipment                                                       Rp 75.000.000Accumulated Depreciation Building              Rp 15.500.000Accumulated Depreciation Equipment           Rp 5.000.000Berapakah nilai buku semua Aktiva Tetap yang tercatat?

    • A. 

      Rp 154.500.000

    • B. 

      Rp 144.500.000

    • C. 

      Rp 145.500.000

    • D. 

      Rp 134.500.000

    Correct Answer
    A. Rp 154.500.000
    Explanation
    The value of the fixed assets is calculated by subtracting the accumulated depreciation from the original cost of the assets. In this case, the original cost of the building is Rp 100.000.000 and the accumulated depreciation is Rp 15.500.000. Similarly, the original cost of the equipment is Rp 75.000.000 and the accumulated depreciation is Rp 5.000.000. Therefore, the value of the fixed assets is (Rp 100.000.000 - Rp 15.500.000) + (Rp 75.000.000 - Rp 5.000.000) = Rp 154.500.000.

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  • 27. 

    Dalam neraca saldo PT Najwa per 31 Desember 2010, terdapat perkiraan Iklan yangdibayar dimuka sebesar Rp 186.000,00. Sesuai data penyesuaian, Iklan tersebutdibayar tanggal 1 Oktober 2010 untuk satu tahun. Jurnal penyesuaian yang harus dibuat adalah..

    • A. 

      Advertising Expense Rp 46.500,00 (D) Prepaid Advertising Rp 46.500,00 (K)

    • B. 

      Advertising Expense Rp 36.500,00 (D) Account Payable Rp 36.500,00 (K)

    • C. 

      Advertising Expense Rp 25.500,00 (D) Account Receivable Rp 25.500,00 (K)

    • D. 

      Advertising Expense Rp 36.500,00 (D) Purchase Rp 36.500,00 (K)

    Correct Answer
    A. Advertising Expense Rp 46.500,00 (D) Prepaid Advertising Rp 46.500,00 (K)
    Explanation
    The correct answer is Advertising Expense Rp 46.500,00 (D) and Prepaid Advertising Rp 46.500,00 (K). This adjustment is necessary because the company initially recorded the full amount of the prepaid advertising expense as an asset on December 31, 2010. However, the expense should be recognized over the period it benefits, which is one year from October 1, 2010. By making this adjustment, the company reduces the prepaid advertising asset and recognizes the corresponding expense for the period.

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  • 28. 

    Selain neraca saldo, kertas kerja memiliki 4 kolom lain yaitu:

    • A. 

      Adjustments, Adjusted Trial Balance, Income Statement, Balance Sheet

    • B. 

      Cash Flows, Adjusted Trial Balance, Income Statement, Balance Sheet

    • C. 

      Closing Entries, Adjusted Trial Balance, Income Statement, Balance Sheet

    • D. 

      Adjustments, Revesing Entries, Income Statement, Balance Sheet

    Correct Answer
    A. Adjustments, Adjusted Trial Balance, Income Statement, Balance Sheet
    Explanation
    The correct answer is Adjustments, Adjusted Trial Balance, Income Statement, Balance Sheet. The adjustments column in the worksheet is used to record any necessary adjustments to the accounts before preparing the financial statements. The adjusted trial balance column is used to list the balances of all accounts after the adjustments have been made. The income statement column is used to calculate the net income or loss for the period, and the balance sheet column is used to list the assets, liabilities, and equity at a specific point in time.

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  • 29. 

    Berikut ini jenis-jenis laporan keuangan perusahaan yang bersifat mandatory / wajib, kecuali ?

    • A. 

      Balance Sheet

    • B. 

      Statement of Cash Flows

    • C. 

      Statement of partnership liquidation

    • D. 

      Financial Statement

    Correct Answer
    C. Statement of partnership liquidation
    Explanation
    The statement of partnership liquidation is not a mandatory financial report for a company. It is a document that is prepared when a partnership is being dissolved or liquidated. It outlines the distribution of assets and liabilities among the partners. While the other options, such as the balance sheet, statement of cash flows, and financial statement, are all mandatory financial reports that provide important information about a company's financial position and performance.

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  • 30. 

    Guna dari informasi yang dihasilkan oleh laporan keuangan adalah ...

    • A. 

      Untuk mengambil keputusan bagi manajemen

    • B. 

      Untuk menambah wawasan perusahaan

    • C. 

      Agar perusahaan menjadi leader di bidangnya

    • D. 

      Agar laba yang di peroleh maksimal

    Correct Answer
    A. Untuk mengambil keputusan bagi manajemen
    Explanation
    The purpose of financial statements is to provide information that can be used by management to make informed decisions. By analyzing the financial data and ratios presented in the financial statements, management can assess the company's financial performance, identify areas of improvement, and make strategic decisions such as budgeting, investment, and pricing. Therefore, the information generated by financial reports is crucial for management in order to make effective decisions for the company's success.

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