Latihan Un Kas Kecil_1

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Latihan Un Kas Kecil_1 - Quiz

Kas Kecil_1

Questions and Answers
  • 1. 

    Suatu perusahaan menggunakan sistem tetap pada bulan Januari 2017 dana awal kas kecil Rp.10.000.000,00, pada bulan februari saldo Rp.356.000,00.  Berapakah jumlah pengeluaran yang dilakukan selama satu bulan tersebut?

    • A.

      A. Rp.8.644.000,00

    • B.

      B. Rp.7.644.000,00

    • C.

      C. Rp.9.643.000,00

    • D.

      D. Rp.9.644.000,00

    • E.

      E. Rp.8.647.000,00

    Correct Answer
    D. D. Rp.9.644.000,00
    Explanation
    The initial cash balance in January was Rp.10,000,000. In February, the balance decreased to Rp.356,000. To calculate the total expenses for the month, we need to subtract the February balance from the January balance. Therefore, the total expenses for the month are Rp.10,000,000 - Rp.356,000 = Rp.9,644,000. Therefore, the correct answer is D. Rp.9,644,000,00.

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  • 2. 

    Disuatu perusahaan menggunakan sistem imprest, jika pembentukan dana pada bulan Februari sebesar Rp14.000.000,00, dan pengeluaran sebesar Rp8.600.000,00. Berapa pengisian kembali dana kas kecil pada bulan Maret?

    • A.

      A. Rp5.300.000

    • B.

      B. Rp5.200.000

    • C.

      C. Rp5.400.000

    • D.

      D. Rp5.450.000

    • E.

      E. Rp5.500.000

    Correct Answer
    C. C. Rp5.400.000
    Explanation
    The question states that a company uses the imprest system, where the initial fund for February is Rp14,000,000 and the expenses are Rp8,600,000. To calculate the refill amount for March, we subtract the expenses from the initial fund: Rp14,000,000 - Rp8,600,000 = Rp5,400,000. Therefore, the correct answer is c. Rp5,400,000.

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  • 3. 

    Dana kas kecil ditetapkan dengan sisitem imprest sebesar Rp10.000.000 pada bulan Maret terjadi transaksi sebagai berikut:Pembelian ATK Rp245.000,00 , Pembayaran Tagihan listrik Rp500.000,00 , Pembelian karangan bunga Rp1.250.000,00 dan pembelian konsumsi Rp5.650.000,00. dari data tersebut pengisian kembali untuk periode berikutnya adalah.......

    • A.

      A. Rp7.645.000,00

    • B.

      B. Rp2.355.000,00

    • C.

      C. Rp10.000.000,00

    • D.

      D. Rp645.000,00

    • E.

      E. Rp7465.000,00

    Correct Answer
    A. A. Rp7.645.000,00
    Explanation
    The correct answer is a. Rp7.645.000,00. The imprest system is a method of maintaining a petty cash fund where a fixed amount of money is set aside for small expenses. In this case, the initial amount is Rp10.000.000,00. The transactions listed are expenses made from the petty cash fund, totaling Rp7.645.000,00. To calculate the amount to be replenished for the next period, we subtract the total expenses from the initial amount: Rp10.000.000,00 - Rp7.645.000,00 = Rp2.355.000,00. Therefore, the correct answer is Rp7.645.000,00.

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  • 4. 

    Tanggal 5 Maret 2017 PT Surveyor melakukan pembelian tiket pesawat sebesar Rp 3.500.000 untuk pimpinan dan salah satu karyawannya namun pada tanggal 10 Maret 2017 terdapat retur pembelian tiket pesawat tanggal 5 Maret 2017 sebesar Rp500.000 maka yang ditulis dalam kolom pengeluaran sebesar...

    • A.

      A. 3.000.000

    • B.

      B. 3.500.000

    • C.

      C. 2.000.000

    • D.

      D. 1.500.000

    • E.

      E. 500.000

    Correct Answer
    A. A. 3.000.000
    Explanation
    The correct answer is a. 3.000.000. The explanation for this is that the initial purchase of the airplane tickets was for Rp 3.500.000. However, there was a return of Rp 500.000 made on March 10th. Therefore, the total expenditure in the column should be reduced by Rp 500.000, resulting in a final expenditure of Rp 3.000.000.

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  • 5. 

    Sebuah perusahaan membeli Makan dan snack untuk 15 orang tamu perusahaan di Swiss House @Rp 20.000,00/orang. Maka berapa jumlah pengeluaran yang dikeluarkan...

    • A.

      A. Rp 300.000,00

    • B.

      B. Rp 250.000,00

    • C.

      C. Rp 350.000,00

    • D.

      D. Rp 200.000,00

    • E.

      E. Rp 345.000,00

    Correct Answer
    A. A. Rp 300.000,00
    Explanation
    The company bought food and snacks for 15 guests at a cost of Rp 20,000.00 per person. To find the total expenditure, we need to multiply the cost per person by the number of guests. Rp 20,000.00 x 15 = Rp 300,000.00. Therefore, the correct answer is a. Rp 300,000.00.

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  • 6. 

    Perhatikan Tabel berikut!JumlahPenerimaanPengeluaranRp6.000.000,00Rp5.375.000,00Saldo ......................?Berapa saldo yang tepat untuk mengisi titik-titik diatas?

    • A.

      A. Rp625.000,00

    • B.

      B. Rp1.500.000,00

    • C.

      C. Rp4.300.000,00

    • D.

      D. Rp5.370.000,00

    • E.

      E. Rp6.000.000,00

    Correct Answer
    A. A. Rp625.000,00
    Explanation
    The correct answer is A. Rp625.000,00. This can be determined by subtracting the Pengeluaran from the Penerimaan. In this case, Rp6.000.000,00 - Rp5.375.000,00 = Rp625.000,00. This is the correct balance or saldo.

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  • 7. 

    PT Mandiri Jaya setiap bulan mengajukan dana kas kecil sebesar Rp2.000.000,00. Pada Bulan Februari dana kas kecil digunakan untuk: Biaya Listrik Rp500.000,00, Biaya Transport Rp250.000,00, Konsumsi Rp700.000,00, ATK Rp350.000,00. Jika suatu perusaahaan menggunakan sistem imprest. Berapa pengajuan kembali dana kas kecil Bulan Maret?

    • A.

      A. Rp2.000.000,00

    • B.

      B. Rp1.800,000,00

    • C.

      C. Rp1.900.000,00

    • D.

      D. Rp200.000,00

    • E.

      E. Rp2.100.000,00

    Correct Answer
    B. B. Rp1.800,000,00
    Explanation
    The company uses the imprest system, which means that the initial amount of the petty cash fund is replenished to its original amount after it is used. In February, the petty cash fund was used for various expenses totaling Rp1,800,000. Therefore, in March, the company will need to request the same amount, Rp1,800,000, to replenish the petty cash fund.

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  • 8. 

    Pada awal pembentukkan dana kas kecil bendahara perusahaan memberikan uang sebesar Rp3.000.000,00 Jika kas kecil menggunakan sistem dana tetap, berapakah jumlah pengajuan dana kembali bila jumlah saldoakhir bulan sebesar Rp1.250.000,00.

    • A.

      A. Rp1.000.000,00

    • B.

      B. Rp1.250.000,00

    • C.

      C. Rp1.500.000,00

    • D.

      D. Rp1.750.000,00

    • E.

      E. Rp2.000.000,00

    Correct Answer
    D. D. Rp1.750.000,00
    Explanation
    The correct answer is d. Rp1.750.000,00. This is because the question states that the initial amount given to the petty cash fund is Rp3.000.000,00. The ending balance for the month is Rp1.250.000,00. To calculate the amount to be reimbursed, we subtract the ending balance from the initial amount: Rp3.000.000,00 - Rp1.250.000,00 = Rp1.750.000,00. Therefore, the amount to be reimbursed is Rp1.750.000,00.

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  • 9. 

    PT INDOCAFE melakukan pembelian makan siang di Bumbu Desa untuk konsumsi rapat 25 orang sebesar Rp900.000,00 dan membayar 250 lembar fotocopy sebesar Rp750.000,00, berapakah dana yang harus dikeluarkan....

    • A.

      A. Rp1.650.000,00

    • B.

      B. Rp1.750.000,00

    • C.

      C. Rp1.850.000,00

    • D.

      D. Rp1.950.000,00

    • E.

      E. Rp2.000.000,00

    Correct Answer
    A. A. Rp1.650.000,00
    Explanation
    PT INDOCAFE harus mengeluarkan dana sebesar Rp900.000,00 untuk pembelian makan siang di Bumbu Desa dan Rp750.000,00 untuk membayar 250 lembar fotocopy. Jadi, total dana yang harus dikeluarkan adalah Rp900.000,00 + Rp750.000,00 = Rp1.650.000,00.

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  • 10. 

    PT Jaya Mandiri Melakukan pengelolaan dana kas kecil dengan sitem Fluktuatif dengan dana kas kecil per bulan ditetapkan sebesar Rp15.000.000,00. Jika saldo bulan Februari 2017 sebesar Rp647.300,00 maka pengisian dana kembali bulan Maret 2017 adalah?

    • A.

      A. Rp14.352.700,00

    • B.

      B. Rp14.256.700,00

    • C.

      C. Rp12.325.000,00

    • D.

      D. Rp13.568.300,00

    • E.

      E. Rp15.000.000,00

    Correct Answer
    E. E. Rp15.000.000,00
    Explanation
    The question states that PT Jaya Mandiri manages a small cash fund using the Fluctuating system, with a set amount of Rp15,000,000. The question then asks for the replenishment amount for March 2017, given that the February 2017 balance is Rp647,300. Since the cash fund is set at Rp15,000,000 per month, regardless of the balance, the answer is e. Rp15,000,000.

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  • 11. 

    Pengeluaran pada bulan Agustus sebesar Rp9.753.000,00 saldo terakhir pada bulan tersebut sebesar Rp1.747.000,00 jumlah dana awal kas kecil tersebut adalah. . . 

    • A.

      A. Rp9.753.000,00

    • B.

      B. Rp11.500.000,00

    • C.

      C. Rp8.000.000,00

    • D.

      D. Rp10.000.000,00

    • E.

      E. Rp6.020.000,00

    Correct Answer
    B. B. Rp11.500.000,00
    Explanation
    The correct answer is b. Rp11.500.000,00. The explanation for this answer is that the total expenditure in August was Rp9.753.000,00 and the remaining balance was Rp1.747.000,00. To find the initial amount of petty cash, we need to add the total expenditure and the remaining balance. Therefore, Rp9.753.000,00 + Rp1.747.000,00 = Rp11.500.000,00, which is the initial amount of petty cash.

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  • 12. 

    Perhatikan soal berikut!Saldo awal      :  Rp   200.000,00Pengisian dana:  Rp5.000.000,00Pengeluaran    :  Rp3.280.000,00Berapa jumlah pengisian kembali dana kas kecil jika menggunakan sistem fluktuasi?

    • A.

      A. Rp5.200.000,00

    • B.

      B. Rp200.000,00

    • C.

      C. Rp5.800.000,00

    • D.

      D. Rp3.280.000,00

    • E.

      E. Rp5.000.000,00

    Correct Answer
    E. E. Rp5.000.000,00
    Explanation
    The correct answer is e. Rp5.000.000,00. This is because the question asks for the amount of additional funds that need to be added to the initial balance in order to maintain a fluctuating petty cash balance. Since the initial balance is Rp200.000,00 and the total expenses are Rp3.280.000,00, the additional funds needed to maintain the balance would be the total expenses minus the initial balance, which is Rp3.080.000,00. Therefore, the correct answer is Rp5.000.000,00, which is the total initial balance plus the additional funds needed.

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  • 13. 

    Saldo awal pada bulan Februari Rp175.000,00. Pengisian dana kas kecil Rp5.825.000,00. Jumlah pengeluaran Rp5.375.000,00. Saldo terakhir pada bulan Februari adalah.....

    • A.

      A. Rp786.000,00

    • B.

      B. Rp430.000,00

    • C.

      C. Rp629.000,00

    • D.

      D. Rp625.000,00

    • E.

      E. Rp420.000,00

    Correct Answer
    D. D. Rp625.000,00
    Explanation
    The initial balance in February was Rp175,000. The cash deposit was Rp5,825,000, and the total expenses were Rp5,375,000. To find the final balance, we subtract the expenses from the initial balance and add the cash deposit. Therefore, the final balance in February is Rp175,000 + Rp5,825,000 - Rp5,375,000 = Rp625,000. Hence, the correct answer is d. Rp625,000,00.

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  • 14. 

    Pengeluaran pada bulan Januari PT Raya Indah sebesar Rp6.320.000,00, saldo terakhir pada bulan tersebut adalah Rp180.000,00. Maka jumlah dana awal kas kecil tersebut adalah.....

    • A.

      A. Rp5.500.000,00

    • B.

      B. Rp4.500.000,00

    • C.

      C. Rp6.500.000,00

    • D.

      D. Rp3.200.000,00

    • E.

      E. Rp4.560.000,00

    Correct Answer
    C. C. Rp6.500.000,00
    Explanation
    The total expenditure for the month of January is given as Rp6,320,000. The ending balance for the month is given as Rp180,000. To find the initial amount of petty cash, we need to subtract the ending balance from the total expenditure. Therefore, the initial amount of petty cash is Rp6,320,000 - Rp180,000 = Rp6,140,000. None of the given options match this amount, so the correct answer is not available.

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  • 15. 

    Jika PT Maju Jaya membeli kertas HVS 10 rim @Rp25.000,00 , Bolpoin 3 box @Rp15.000,00 , tinta printer Rp50.000,00. Maka pengeluaran PT Maju Jaya untuk membeli barang tersebut adalah..

    • A.

      A. Rp500.000,00

    • B.

      B. Rp450.000,00

    • C.

      C. Rp425.000,00

    • D.

      D. Rp400.000,00

    • E.

      E. Rp345.000,00

    Correct Answer
    E. E. Rp345.000,00
    Explanation
    PT Maju Jaya's expenditure for buying the goods can be calculated by multiplying the quantity of each item by its price and then summing up the total. For the HVS paper, the quantity is 10 rim (10 x Rp25.000 = Rp250.000). For the ballpoint pens, the quantity is 3 boxes (3 x Rp15.000 = Rp45.000). The printer ink costs Rp50.000. Adding up these amounts (Rp250.000 + Rp45.000 + Rp50.000) gives a total expenditure of Rp345.000.

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  • 16. 

    PT Mandiri Jaya pada tanggal 10 Januari 2016 telah membeli Snack untuk tamu sebesar Rp150.000,00 dan parcel buah untuk relasi sebesar Rp350.000,00. Berapa jumlah yang harus dibayar untuk membeli barang tersebut?

    • A.

      A. Rp400.000,00

    • B.

      B. Rp500.000,00

    • C.

      C. Rp425.000,00

    • D.

      D. Rp450.000,00

    • E.

      E. Rp350.000,00

    Correct Answer
    B. B. Rp500.000,00
    Explanation
    The total amount that PT Mandiri Jaya has to pay for buying snacks for guests and fruit parcels for relations is Rp500.000,00. This is calculated by adding the cost of snacks (Rp150.000,00) and the cost of fruit parcels (Rp350.000,00). Therefore, the correct answer is b. Rp500.000,00.

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  • 17. 

    Pada tanggal 5 Februari 2017 Pimpinan mengadakan perjalanan bisnis dengan Garuda Airlines sebesar Rp2.586.000,00, dan penginapan hotel dan jamuan makan sebesar Rp2.255.000,00.  Berapa biaya yang termasuk dalam perkiraan Akomodasi?

    • A.

      A. Rp2.225.000,00

    • B.

      B. Rp2.300.000,00

    • C.

      C. Rp4.841.000,00

    • D.

      D. Rp2.586.000,00

    • E.

      E. Rp2.255.000,00

    Correct Answer
    E. E. Rp2.255.000,00
    Explanation
    The correct answer is e. Rp2.255.000,00. The question asks for the cost included in the accommodation estimate. The given information states that the cost of hotel accommodation and meals is Rp2.255.000,00. Therefore, this is the correct answer.

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  • 18. 

    Pada tanggal 13 Februari pimpinan PT Komala Jaya mengadakan perjalanan bisnis ke Singapura untuk pengurusan visa sebesar Rp2.500.000,00, untuk perkiraan yang di debet masuk ke kolom?

    • A.

      A. Konsumsi

    • B.

      B. ATK

    • C.

      C. Lain-lain

    • D.

      D. Transportasi

    • E.

      E. Akomodasi

    Correct Answer
    D. D. Transportasi
    Explanation
    The given information states that the leader of PT Komala Jaya went on a business trip to Singapore for visa arrangements. The expense for this trip is Rp2.500.000,00. Based on this, it can be inferred that the expense falls under the category of "Transportasi" or transportation, as it is specifically mentioned that the trip was for visa arrangements.

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  • 19. 

    Pada bulan Maret PT Bangun Jaya memiliki saldo Rp700.000,00 dan pengisian kembali dana kas kecil Rp4.300.000,00. Pada bulan April PT Bangun Jaya melakukan transaksi transaksi pengeluaran yang berjumlah Rp4.467.000,00. Berapakah saldo yang dimiliki PT Bangun Jaya?

    • A.

      A. Rp573.000,00

    • B.

      B. Rp593.000,00

    • C.

      C. Rp533.000,00

    • D.

      D. Rp673.000,00

    • E.

      E. Rp677.000,00

    Correct Answer
    C. C. Rp533.000,00
    Explanation
    In March, PT Bangun Jaya had a balance of Rp700.000,00 and received an additional Rp4.300.000,00 in cash. In April, they made transactions totaling Rp4.467.000,00. To determine the balance, we subtract the total expenditure from the sum of the initial balance and the additional cash received. Therefore, the balance that PT Bangun Jaya has is Rp533.000,00.

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  • 20. 

    PT Pribadi Gemilang menggunakan sistem imprest. Pada periode Bulan Januari 2017 PT Pribadi Gemilang mendapatkan saldo Rp4.550.000,00 dan pengisian dana kas kecil Rp3.450.000,00. Pada Bulan Februari 2017 digunakan untuk pembelian konsumsi 50 dus @Rp20.000,00; membeli materai Rp60.000,00; Transport antar surat Rp50.000,00. Maka saldo bulan Februari 2017 sebesar ...

    • A.

      A. Rp 1.110.000,00

    • B.

      B. Rp 8.000.000,00

    • C.

      C. Rp 4.550.000,00

    • D.

      D. Rp 6.890.000,00

    • E.

      E. Rp 3.450.000,00

    Correct Answer
    D. D. Rp 6.890.000,00
    Explanation
    The given information states that PT Pribadi Gemilang uses an imprest system. In January 2017, the starting balance was Rp4,550,000. During February 2017, the following expenses were incurred: 50 boxes of consumption at Rp20,000 each, stamp purchase of Rp60,000, and inter-office mail transportation of Rp50,000. These expenses amount to Rp1,160,000 (50 x Rp20,000 + Rp60,000 + Rp50,000). To calculate the remaining balance, we subtract the expenses from the starting balance: Rp4,550,000 - Rp1,160,000 = Rp6,890,000. Therefore, the correct answer is D. Rp 6,890,000.

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  • Mar 22, 2023
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