Babak Penyisihan Ppm Accounting Competition 2017

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.

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,-.

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.

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.

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.

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.

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,-.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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,-.

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.

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,-.

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.

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.

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,-.

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).

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.

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.

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.