# Konsep H U M P B

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Quizzes Created: 1 | Total Attempts: 197
Questions: 10 | Attempts: 197

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• 1.

### Jika kita menerima sejumlah uang , maka dalam pencatatan akuntansi dengan konsep H U M P B , akan mempengaruhi

• A.

Harta ( + ) Modal ( + )

• B.

Harta ( + ) Pendapatan ( + )

• C.

Harta ( + ) Modal ( - )

• D.

Harta ( + ) Beban ( + )

• E.

Harta ( + ) Harta ( - )

A. Harta ( + ) Modal ( + )
Explanation
When we receive a sum of money, it will affect both the asset (Harta) and the owner's equity (Modal) accounts. This is because receiving money increases our assets, as we now have more cash or resources available. Additionally, it also increases the owner's equity, as the owner now has a greater claim on the assets of the business. Therefore, the correct answer is Harta (+) Modal (+).

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• 2.

### Akun yang memiliki saldo normal di sisi debit adalah berikut ini kecuali ...

• A.

Beban Gaji

• B.

Perlengkapan

• C.

Utang Bank

• D.

Piutang usaha

• E.

Iklan dibayar dimuka

C. Utang Bank
Explanation
The given options are all types of accounts that have a normal balance on the debit side, except for "Utang Bank" which is a liability account and has a normal balance on the credit side.

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• 3.

### Jika kita membeli peralatan seharga Rp 10.000.000 , baru dibayar 50% nya. maka akan dianalisis dalam pencatatannya sebagai berikut : Harta ( + ) , Harta ( - ) . ( utang usaha ( + )

• A.

True

• B.

False

A. True
Explanation
The given statement is true. When we buy equipment for Rp 10,000,000 and only pay 50% of it, the accounting entry will be recorded as follows: Assets (+), Assets (-), and Accounts Payable (+). This means that the equipment is recorded as an asset, the cash paid is reduced from the assets, and the remaining amount is recorded as a liability in the form of accounts payable.

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• 4.

### Tanggal 2 Agustus 2020 , menerima order jahit seragam 10 stel dari sebuah sekolah senilai Rp 850.000. Akan mempengaruhi dalam pencatatannya , Kas ( + ) di sisi debit, Modal ( +) di sisi kredit.

• A.

True

• B.

False

B. False
Explanation
The correct answer is False. The given statement suggests that receiving an order to sew 10 sets of uniforms worth Rp 850,000 will affect the recording by increasing the Cash account on the debit side and the Capital account on the credit side. However, this is incorrect. Receiving an order for sewing uniforms does not directly affect the Cash or Capital accounts. Instead, it would typically be recorded as an increase in the Sales or Revenue account and an increase in the Accounts Receivable or Customer's account.

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• 5.

### Akun akun yang jika bertambah di sisi kredit adalah berikut ini Utang bank, Pendapatan komisi.

• A.

True

• B.

False

A. True
Explanation
The statement is true because both "Utang bank" (bank debt) and "Pendapatan komisi" (commission income) are accounts that increase on the credit side. In accounting, the credit side is used to record increases in liability accounts (such as bank debt) and revenue accounts (such as commission income). Therefore, if these accounts are added on the credit side, it is correct to say that the statement is true.

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• 6.

### Jika seorang pemilik usaha mengambil uangnya dari perusahaan untuk keperluan pribadi , maka akan ada akun yang berkurang dalam analisinya , yaitu

• A.

Kas

• B.

Beban

• C.

Pendapatan

• D.

Utang

• E.

Prive

A. Kas
Explanation
When a business owner takes money from the company for personal use, the cash account will be reduced. This is because the owner is essentially withdrawing cash from the business, which decreases the amount of cash available in the company. Therefore, the correct answer is "Kas".

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• 7.

### Jika kita menerima pelunasan dari konsumen atas utangnya minggu lalu , maka dengan konsep H U M P B , sisi debit akan dicatat

• A.

Utang usaha

• B.

Pendapatan

• C.

Modal

• D.

Kas

• E.

Piutang

D. Kas
Explanation
The correct answer is "Kas" because when we receive payment from a customer for their debt, it is considered as cash inflow. In the concept of HUMPB (Hutang Usaha, Pendapatan, Modal, Piutang, and Beban), the debit side represents the increase in assets or expenses. Since "Kas" is an asset account that represents cash on hand or in the bank, it should be debited when we receive payment from a customer.

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• 8.

### Berikut transaksi yang dapat mempengaruhi kondisi Harta dan Modal adalah ...

• A.

Membeli perlengkapan kantor Rp 356.000 tunai

• B.

Menerima pendapatan jasa transportasi Rp 500.000

• C.

Pemilik mengambil uangnya untuk keperluan pribadi Rp 230.000

• D.

Diterima pelunasan atas transaksi minggu lalu senilai Rp 200.000

• E.

Membeli peralatan senilai Rp 120.000 secara kredit

C. Pemilik mengambil uangnya untuk keperluan pribadi Rp 230.000
Explanation
The correct answer is "Pemilik mengambil uangnya untuk keperluan pribadi Rp 230.000". This transaction affects the condition of Harta and Modal because it involves the owner withdrawing money for personal use. When the owner takes money from the business for personal expenses, it reduces the amount of assets (cash) and also decreases the owner's equity (capital). This transaction does not involve any revenue or expenses, but it directly impacts the owner's equity in the business.

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• 9.

### Dengan menggunakan konsep 5 jari, maka jika menerima pendapatan jasa kredit dari pelanggan akan mempengaruhi

• A.

Harta dan harta

• B.

Harta dan Utang

• C.

Utang dan Utang

• D.

Harta dan Modal

• E.

Harta dan Beban

D. Harta dan Modal
Explanation
When using the concept of the five fingers, receiving income from credit services from customers will affect the assets and capital. This means that the company's assets will increase, as it receives income, and its capital will also increase as the income contributes to the overall value of the company.

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• 10.

• A.

True

• B.

False