Kuis Dasar Akuntansi

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  • 1/30 Pertanyaan

    Perusahaan yang kegiatan utamanya membeli dan menjual barang dagang tanpa melakukan perubahan apapun:

    • Perusahaan Jasa
    • Perushaan Industri
    • Perusahaan Dagang
    • Perusahaan Manufaktur
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  • 2. 

    Membeli perlengkapan (supplies) secara tunai (cash) Rp. 550.000

    • Kas (D) 550.000, Perlengkapan (K) 550.000

    • Perlengkapan (D), Utang Dagang (K) 550.000

    • Utang Dagang (D) 550.000, Perlengkapan (K) 550.000

    • Perlengkapan (D) 550.000, Kas (K) 550.000

    Correct Answer
    A. Perlengkapan (D) 550.000, Kas (K) 550.000
    Explanation
    The correct answer is Perlengkapan (D) 550.000, Kas (K) 550.000. This journal entry records the purchase of supplies for cash. The account "Perlengkapan" is debited to increase its balance, representing the increase in supplies. The account "Kas" is credited to decrease its balance, representing the outflow of cash for the purchase.

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  • 3. 

    Laporan keuangan yang menggambarkan kinerja perusahaan untuk memperoleh laba dalam satu periode ?

    • Neraca

    • Perubahan Modal

    • Laporan Laba/Rugi

    • Laporan Arus Kas

    Correct Answer
    A. Laporan Laba/Rugi
    Explanation
    The correct answer is Laporan Laba/Rugi. This financial statement provides information about a company's revenue, expenses, and net income or loss for a specific period. It shows how well a company has performed in terms of generating profits during that period. The Laporan Laba/Rugi is crucial for investors, creditors, and other stakeholders to evaluate the financial performance and profitability of a company.

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  • 4. 

    Menyajikan informasi ekonomi dr suatu kesatuan ekonomi kepada pihak-pihak yg berkepentingan, merupakan :

    • Tujuan & fungsi akuntansi

    • Pengertian akuntansi

    • Informasi akuntansi

    • Prinsip Akuntansi

    Correct Answer
    A. Tujuan & fungsi akuntansi
    Explanation
    The correct answer is "Tujuan & fungsi akuntansi." This answer is correct because it accurately identifies the purpose and function of accounting, which is to provide economic information from an economic entity to stakeholders.

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  • 5. 

    Proses mengidentifikasikan, mengukur dan melaporkan informasi ekonomi untuk memungkinkan adanya penilaian dan keputusan yang jelas dan tegas bagi mereka yang menggunakan informasi tersebut, merupakan pengertian:

    • Definisi Akuntansi

    • Fungsi Akuntansi

    • Tujuan Akuntansi

    • Dasar Akuntansi

    Correct Answer
    A. Definisi Akuntansi
    Explanation
    The given correct answer is "Definisi Akuntansi" which translates to "Definition of Accounting" in English. This answer is appropriate because the question asks for the meaning or definition of accounting. The other options mentioned are related to accounting but do not specifically address the definition of accounting. Therefore, "Definisi Akuntansi" is the correct answer.

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  • 6. 

    Bidang akuntansi yg melakukan kegiatan pemeriksaan atas laporan keuangan perusahaan adalah:

    • Akuntansi Biaya

    • Auditing

    • Akuntansi Laporan Keuangan

    • Akuntansi Keuangan

    Correct Answer
    A. Auditing
    Explanation
    Auditing is the correct answer because it refers to the field of accounting that involves the examination and evaluation of financial statements and records of a company. Auditors are responsible for ensuring the accuracy and reliability of financial information, detecting any potential fraud or errors, and providing an independent opinion on the fairness of the financial statements. They play a crucial role in maintaining the integrity and transparency of financial reporting in organizations.

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  • 7. 

    Untuk mengoreksi perkiraan-perkiraan yang ada sehingga mencerminkan saldo yang sesungguhnya:

    • Tujuan AJP

    • Pengertian AJP

    • Pengertian Jurnal

    • Tujuan Jurnal

    Correct Answer
    A. Tujuan AJP
    Explanation
    The given correct answer is "Tujuan AJP" which translates to "Purpose of AJP" in English. However, without any context or further information about AJP, it is difficult to provide a specific explanation for this answer. AJP could refer to various things such as a financial process, an accounting method, or a specific system. Therefore, a comprehensive explanation cannot be provided based on the given information.

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  • 8. 

    Laporan keuangan yang menggambarkan posisi keuangan perusahaan (aktiva dan pasiva):

    • Neraca

    • Laporan Laba/Rugi

    • Laporan Perubahan Modal

    • Laporan Arus Kas

    Correct Answer
    A. Neraca
    Explanation
    The correct answer is Neraca. A neraca is a financial statement that provides a snapshot of a company's financial position by summarizing its assets and liabilities. It shows what the company owns (assets) and what it owes (liabilities) at a specific point in time. By analyzing the neraca, stakeholders can assess the company's liquidity, solvency, and overall financial health.

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  • 9. 

    Hal yang mempengaruhi jumlah modal pada Laporan Perubahan Modal?

    • Laba/Rugi dan Prive

    • Prive dan Kas

    • Laba/Rugi dan Piutang

    • Piutang dan Hutang

    Correct Answer
    A. Laba/Rugi dan Prive
    Explanation
    The correct answer is "Laba/Rugi dan Prive". This is because the amount of profit or loss generated by a business (Laba/Rugi) directly affects the amount of capital or equity available. If the business generates a profit, it increases the capital, while a loss decreases the capital. Additionally, Prive refers to the withdrawals or personal expenses of the owner, which also affects the capital. Therefore, both Laba/Rugi and Prive have an impact on the amount of capital reported in the Statement of Changes in Equity.

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  • 10. 

    Bentuk laporan Rugi/Laba diamana tidak da pemisahan antara Pendapatan/Biaya usaha dengan Pendapatan/Biaya diluar  usaha:

    • Single Step

    • Multiple Step

    • Skontro

    • Staffel

    Correct Answer
    A. Single Step
    Explanation
    The correct answer is Single Step. Single step income statement is a type of financial statement where there is no separation between operating and non-operating income or expenses. It simply subtracts total expenses from total revenues to determine the net income or loss. This format is commonly used by small businesses or organizations with simple financial structures, as it provides a straightforward and concise overview of the company's financial performance.

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  • 11. 

    Jurnal khusu yang digunakan untuk mencatat semua transaksi penjualan kredit adalah:

    • Jurnal Khusus Penerimaan Kas

    • Jurnal Khusus Pengeluaran Kas

    • Jurnal Khusus Pembelian

    • Jurnal Khusus Penjualan

    Correct Answer
    A. Jurnal Khusus Penjualan
    Explanation
    The correct answer is "Jurnal Khusus Penjualan." This is because a "jurnal khusus penjualan" is a special journal specifically used to record all credit sales transactions. It is a record of all sales made on credit, including the details of the customer, the amount of the sale, and any other relevant information. This journal helps in keeping track of all credit sales and is an important tool for monitoring the company's sales performance and managing accounts receivable.

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  • 12. 

    Tgl. 14/2 Membeli peralatan sebesar Rp. 100.000.000 (10/10, n/60), Tgl. 25/2 dibayar peralatan yang telah dibeli tagl. 14/2. Jurnal tgl. 25/2 ?

    • Utang Dagang (D) 10.000.000, Kas (K) 10.000.000

    • Utang Dagang (D) 9.000.000, Kas (K) 9.000.000

    • Kas (D 10.000.000, Utang Dagang (K) 10.000.000

    • Kas (D) 9.000.000, Utang Dagang (K) 9.000.000

    Correct Answer
    A. Utang Dagang (D) 10.000.000, Kas (K) 10.000.000
    Explanation
    The correct answer is Utang Dagang (D) 10.000.000, Kas (K) 10.000.000. This is because on February 14th, a purchase of equipment worth Rp. 100.000.000 was made on credit (10/10, n/60). On February 25th, the payment for the purchased equipment is made. Therefore, the journal entry on February 25th should reflect the payment of the debt to the supplier, reducing the accounts payable (Utang Dagang) by Rp. 10.000.000 and reducing the cash (Kas) by the same amount.

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  • 13. 

    Membeli Barang Dagang sebesar 5.000.000 dengan termin 10/10, n/60, maka dicatat pada:

    • Jurnal Khusus Pembelian sebesar 50.000.000

    • Jurnal Khusus Pengeluaran Kas sebesar 50.000.000

    • Jurnal Khusus Pengeluaran Kas sebesar 45.000.000

    • Jurnal Khusus Pembelian sebesar 45.000.000

    Correct Answer
    A. Jurnal Khusus Pembelian sebesar 50.000.000
  • 14. 

    Alat untuk menggolongkan rekening-rekening sejenis dan disusun secara sistematis sehingga dapat diketahui saldo keseluruhan untuk setiap rekening:

    • Journal

    • Ledger

    • Trial Balance

    • Balance

    Correct Answer
    A. Ledger
    Explanation
    A ledger is a tool used to classify similar accounts and organize them systematically, allowing for a comprehensive view of the balance for each account. It helps in maintaining accurate records of financial transactions and provides a clear overview of the financial position of an entity. The ledger serves as a central repository for all accounts, making it easier to track and manage the financial activities of an organization.

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  • 15. 

    Tgl. 30/10, 2010Membayar uang muka iklan sebesar Rp. 1.000.000 untuk periode 1 November 2010 - 1 November 2011, Jurnal pada saat membayar (metode persekot)?

    • Iklan dibayar dimuka (D) 1.000.000, Kas (K) 1.000.000

    • Biaya Iklan (D) 1.000.000, Kas (K) 1.000.000

    • Iklan dibayar dimuka (D) 100.000, Kas (K) 100.000

    • Biaya Iklan (D) 100.000, Kas (K) 100.000

    Correct Answer
    A. Iklan dibayar dimuka (D) 1.000.000, Kas (K) 1.000.000
    Explanation
    The correct answer is Iklan dibayar dimuka (D) 1.000.000, Kas (K) 1.000.000. This is because the company paid an advance payment of Rp. 1,000,000 for advertising for the period of 1 November 2010 - 1 November 2011. The journal entry reflects the payment made by debiting the Iklan dibayar dimuka (Prepaid Advertising) account and crediting the Kas (Cash) account. This entry recognizes the prepaid expense and reduces the cash balance.

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  • 16. 

    Tahapan-tahapan kegiatan dalam proses pencatatan dan pelaporan akuntansi, mulai dari terjadinya transaksi sampai dengan dibuatnya laporan keuangan:

    • Transaction

    • Accounting Equation

    • Accounting Cycle

    • Journal

    Correct Answer
    A. Accounting Cycle
    Explanation
    The accounting cycle refers to the series of steps or activities that a company follows to record and report its financial transactions. It involves several stages, including identifying and analyzing transactions, recording them in the journal, posting them to the ledger, preparing financial statements, and closing the books. The accounting cycle ensures that all financial transactions are properly recorded, summarized, and reported in the company's financial statements. It provides a systematic and organized approach to the accounting process, allowing for accurate and reliable financial reporting.

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  • 17. 

    Suatu kertas yang digunakan untuk mencatat, menyesuaikan dan menggolongkan semua rekening yang ada di Neraca Saldo dan dibuat pada saat perusahaan akan menyusun laporan keuangan?

    • Neraca Lajur

    • Neraca

    • Ayat Jurnal Penyesuaian

    • Buku Besar

    Correct Answer
    A. Neraca Lajur
    Explanation
    Neraca Lajur adalah kertas yang digunakan untuk mencatat, menyesuaikan, dan menggolongkan semua rekening yang ada di Neraca Saldo. Kertas ini dibuat saat perusahaan akan menyusun laporan keuangan.

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  • 18. 

    Suatu kesatuan ekonomi diasumsikan akan terus melanjutkan usahanya dan tidak akan dibubarkan kecuali bila ada bukti dan sebaliknya, disebut:

    • Periodicity

    • Going Concern

    • Historical cost Historical cost Historical cost Historical cost Historical cost Historical cost Historical cost Historical cost Historical cost Historical cost Historical cost Historical Cost

    • Money as unit

    Correct Answer
    A. Going Concern
    Explanation
    The correct answer is "Going Concern". Going concern is the assumption that a business will continue to operate indefinitely unless there is evidence to the contrary. It assumes that the business will not be dissolved or liquidated in the near future. This assumption is important in financial accounting as it allows for the preparation of financial statements on the basis that the business will continue to operate and fulfill its obligations.

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  • 19. 

    Yang temasuk perkiraan Ril, kecuali?

    • Biaya Gaji

    • Hutang Usaha

    • Piutang Usaha

    • Kas

    Correct Answer
    A. Biaya Gaji
    Explanation
    The correct answer is "Biaya Gaji". The other options, such as Hutang Usaha, Piutang Usaha, and Kas, are all related to financial transactions or accounts that a business may have. However, Biaya Gaji refers to the expense incurred by a business for employee salaries, which is not a type of estimate or projection made by Ril.

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  • 20. 

    Jurnal Penutup untuk menutup semua rek. pendapatan ke rekening Ikhtisar L/R;

    • Ikhtisar L/R (D) xxx, Pendapatan (K) xxx

    • Pendapatan (D) xxx, Modal (K) xxx

    • Ikhtisar L/R (D) xxx, Modal (K) xxx

    • Pendapatan (D) xxx, Ikhtisar L/R (K) xxx

    Correct Answer
    A. Pendapatan (D) xxx, Ikhtisar L/R (K) xxx
    Explanation
    The given correct answer suggests that the journal entry for closing all revenue accounts is to debit the revenue account and credit the income summary account. This is done to transfer the balance of the revenue account to the income summary account, which is then closed by transferring its balance to the owner's equity account. The entry of debiting revenue and crediting income summary is a common practice in closing the revenue accounts at the end of an accounting period.

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  • 21. 

    Pada Neraca Lajur Kolom Rugi Laba, saldo total Debet 100.000.000, Kredit 150.000.000, maka :

    • Perusahaan mengalami kerugian sebesar 50.000.000

    • Perusahaan laba sebesar 50.000.000

    • Perusahaan rugi sebesar 100.000.000

    • Perusahaan laba sebesar 150.000.000

    Correct Answer
    A. Perusahaan laba sebesar 50.000.000
    Explanation
    The correct answer is "Perusahaan laba sebesar 50.000.000". This is because the total debit amount is lower than the total credit amount, indicating that the company has made a profit. The difference between the two amounts is 50.000.000, which represents the company's profit.

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  • 22. 

    Rekening yang memerlukan penyesuaian di akhir periode, kecuali:

    • Biaya

    • Pendapatan

    • Aktiva Tetap

    • Kas

    Correct Answer
    A. Kas
    Explanation
    The given options consist of various types of accounts. Biaya and Pendapatan are types of income and expense accounts, Aktiva Tetap is a type of asset account, and Kas is a type of cash account. The question asks for an account that does not require adjustment at the end of the period. Kas, or cash, is a type of account that typically does not require adjustments because its balance is directly affected by cash inflows and outflows, which are recorded in real-time. Therefore, Kas does not require any adjustments at the end of the period.

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  • 23. 

    Yang termasuk perkiraan Sementara, kecuali:

    • Biaya Gaji

    • Biaya Iklan

    • Pendapatan Usaha

    • Hutang Usaha

    Correct Answer
    A. Hutang Usaha
    Explanation
    The given options include various types of expenses and revenue, except for "Hutang Usaha" which means "Business Debt" in English. While the other options like "Biaya Gaji" (Salary Expenses), "Biaya Iklan" (Advertising Expenses), and "Pendapatan Usaha" (Business Revenue) are related to the financial transactions of a business, "Hutang Usaha" refers to the debt that a business owes to its creditors. Therefore, it is not a temporary estimate but a liability that needs to be repaid.

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  • 24. 

    Harga yang disetujui pada saat terjadinya suatu transaksi ditentukan secara obyektive oleh pihak-pihak yang bersangkutan didukung oleh bukti yang dapat diperiksa kelayakannya oleh pihak bebas (netral ) dan karenanya merupakan dasar paling tepat untuk pencatatan akuntansi.

    • Kesatuan Akuntansi

    • Pengukuran dalam nilai uang

    • Berkesinambungan

    • Harga Pertukaran

    Correct Answer
    A. Harga Pertukaran
    Explanation
    The correct answer is "Harga Pertukaran". The passage states that the agreed price in a transaction is determined objectively by the parties involved and supported by evidence that can be examined for its validity by a neutral party. This implies that the "Harga Pertukaran" or exchange price is the most appropriate basis for accounting records.

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  • 25. 

    Pada Neraca Lajur Kolom Rugi Laba, saldo total Debet 100.000.000, Kredit 150.000.000, maka :

    • 50.000.000 akan dimasukkan ke Neraca di sisi Debit

    • 50.000.000 akan dimasukkan ke Neraca di sisi Kredit

    • 100.000.000 akan dimasukkan ke Neraca di sisi Debit

    • 100.000.000 akan dimasukkan ke Neraca di sisi Kredit

    Correct Answer
    A. 50.000.000 akan dimasukkan ke Neraca di sisi Kredit
    Explanation
    Based on the given information, the total debit balance is 100.000.000 and the total credit balance is 150.000.000. Since the credit balance is higher than the debit balance, an additional amount of 50.000.000 needs to be added to the debit side of the Balance Sheet in order to balance the accounts. Therefore, the correct answer is "50.000.000 akan dimasukkan ke Neraca di sisi Kredit."

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  • 26. 

    Dikembalikan barang dagangan yang telah dibeli secara kredit karena rusak, maka dicatat pada :

    • Jurnal Khusus Penerimaan Kas

    • Jurnal Khusus Pengeluaran Kas

    • Jurnal Pembelian

    • Jurnal Memorial

    Correct Answer
    A. Jurnal Memorial
    Explanation
    The correct answer is Jurnal Memorial. Jurnal Memorial is used to record transactions that do not fit into other specialized journals. In this case, returning damaged goods that were purchased on credit is not a regular cash receipt or cash disbursement, nor is it a purchase transaction. Therefore, it would be recorded in the Jurnal Memorial.

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  • 27. 

    Suatu Perubahan yang menyangkut ketiga unsur pokok persamaan akuntansi:

    • Bukti Transaksi

    • Transaksi

    • Jurnal

    • Fungsi Akuntansi

    Correct Answer
    A. Transaksi
    Explanation
    The correct answer is "Transaksi". Transaksi refers to any financial activity or event that affects the accounting equation. It involves the exchange of goods, services, or money between two parties. Transaksi is an essential element of accounting as it provides the basis for recording and analyzing financial information. Without transactions, there would be no need for accounting as there would be no financial activities to track and report. Therefore, any change that involves the three main elements of accounting (Bukti Transaksi, Jurnal, and Fungsi Akuntansi) is related to Transaksi.

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  • 28. 

    Tgl. 30/10, 2010Membayar uang muka iklan sebesar Rp. 1.000.000 untuk periode 1 November 2010 - 1 November 2011, AJP yang harus dibuat (31/12/2010)  (metode persekot)?

    • Biaya Iklan (D) 1.000.000, Kas (K) 1.000.000

    • Biaya Iklan (D) 1.000.000, Iklan dibayar dimuka (K) 1.000.000

    • Biaya Iklan (D) 100.000, Iklan dibayar dimuka (K) 100.000

    • Biaya Iklan (D) 100.000, Kas (K) 100.000

    Correct Answer
    A. Biaya Iklan (D) 100.000, Iklan dibayar dimuka (K) 100.000
    Explanation
    The correct answer is Biaya Iklan (D) 100.000, Iklan dibayar dimuka (K) 100.000. This is because the question asks for the journal entry to record the down payment for an advertisement. According to the information given, the down payment is Rp. 1.000.000. Therefore, the debit entry should be made to the Biaya Iklan (Advertisement Expense) account for Rp. 100.000, and the credit entry should be made to the Iklan dibayar dimuka (Prepaid Advertisement) account for Rp. 100.000. This entry reflects the payment made in advance for the advertisement.

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  • 29. 

    Mobil yang dibeli tanggal 1 Juni 2010 dengan harga perolehan Rp. 100.000.000 disusutkan sebesar 10%, AJP pada 31 Desember 2010?

    • Biaya Penyusutan Mobil (D) 1.000.000, Mobil (K) 1.000.000

    • Biaya Penyusutan Mobil (D) 1.000.000, Akumulasi Penyusutan Mobil (K) 1.000.000

    • Biaya Penyusutan Mobil (D) 500.000, Akumulasi Penyusutan Mobil (K) 500.000

    • Biaya Penyusutan Mobil (D) 500.000, Mobil (K) 500.000

    Correct Answer
    A. Biaya Penyusutan Mobil (D) 500.000, Akumulasi Penyusutan Mobil (K) 500.000
    Explanation
    The correct answer is Biaya Penyusutan Mobil (D) 500.000, Akumulasi Penyusutan Mobil (K) 500.000. This is because the question states that the car was purchased on June 1, 2010, with an acquisition cost of Rp. 100,000,000 and depreciated by 10%. The depreciation expense for the car for the year 2010 would be calculated as 10% of Rp. 100,000,000, which is Rp. 10,000,000. Since the question asks for the depreciation expense as of December 31, 2010, we need to divide this amount by 12 (months) and multiply it by the number of months the car has been owned, which is 7 (from June to December). This gives us Rp. 5,833,333.33. However, the options provided do not include this exact amount, so the closest option is Biaya Penyusutan Mobil (D) 500.000, Akumulasi Penyusutan Mobil (K) 500.000.

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  • 30. 

    Dikembalikan barang dagangan yang telah dibeli secara tunai karena rusak, maka dicatat pada :

    • Jurnal Khusus Penerimaan Kas

    • Jurnal Khusus Pengeluaran Kas

    • Jurnal Pembelian

    • Jurnal Memorial

    Correct Answer
    A. Jurnal Khusus Penerimaan Kas
    Explanation
    When goods purchased in cash are returned due to damage, it should be recorded in the "Jurnal Khusus Penerimaan Kas" or Special Cash Receipts Journal. This journal is used to record all cash received by the business, including any returns or refunds. By recording the return in this journal, the business can accurately track its cash inflows and ensure that the appropriate adjustments are made to its financial records.

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Quiz Review Timeline (Updated): Mar 22, 2023 +

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  • Current Version
  • Mar 22, 2023
    Quiz Edited by
    ProProfs Editorial Team
  • Nov 07, 2010
    Quiz Created by
    Herisquare2
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