# Pas Ganjil 60 Ekonomi Kelas Xii Ips

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Pasganjil60
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Questions: 40 | Attempts: 1,223

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• 1.

### Pembelian perlengkapan sebesar Rp 900.000,00 dibayar tunai sebesar Rp 600.000,00 dan sisanya dibayar kemudian. Analisis transaksinya adalah …

• A.

Harta berupa perlengkapan bertambah dan harta berupa kas berkurang dalam jumlah yang sama

• B.

Harta berupa perlengkapan bertambah dan utang usaha berkurang dalam jumlah yang sama

• C.

Harta berupa perlengkapan bertambah, modal bertambah serta utang usaha berkurang

• D.

D. Harta berupa perlengkapan bertambah Rp 900.000,00 harta berupa kas berkurang sebesar Rp 600.000,00, dan utang bertambah sebesar Rp 300.000,00

• E.

E. Harta berupa perlengkapan Rp 900.000,00 modal bertambah sebesar Rp 600.000,00 dan utang bertambah sebesar Rp 300.000,00

D. D. Harta berupa perlengkapan bertambah Rp 900.000,00 harta berupa kas berkurang sebesar Rp 600.000,00, dan utang bertambah sebesar Rp 300.000,00
Explanation
The correct answer is D. Harta berupa perlengkapan bertambah Rp 900.000,00 harta berupa kas berkurang sebesar Rp 600.000,00, dan utang bertambah sebesar Rp 300.000,00.

This answer is correct because it reflects the transaction accurately. The purchase of equipment worth Rp 900,000,00 is recorded as an increase in assets (perlengkapan), a decrease in cash (kas), and an increase in liabilities (utang). The decrease in cash is the amount paid upfront (Rp 600,000,00), and the increase in liabilities represents the remaining amount to be paid (Rp 300,000,00).

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• 2.

### Penerimaan pendapatan usaha Rp 4.000.000,00 diterima tunai sebesar Rp. 3.000.000,00 dan sisanya diterima kemudian. Analisis transaksinya adalah harta yang berupa kas bertambah sebesar Rp 3.000.000,00 dan …

• A.

Modal bertambah Rp 3.000.000,00

• B.

Modal bertambah Rp 1.000.000,00

• C.

Piutang bertambah Rp 1.000.000,00

• D.

Piutang bertambah Rp 3.000.000,00600.000,00, dan utang bertambah sebesar Rp 300.000,00

• E.

Piutang bertambah Rp 4.000.000,00bertambah sebesar Rp 300.000,00

C. Piutang bertambah Rp 1.000.000,00
Explanation
The correct answer is "Piutang bertambah Rp 1.000.000,00." This is because the question states that the business received a total revenue of Rp 4.000.000,00, of which Rp 3.000.000,00 was received in cash and the remaining amount will be received later. This indicates that the business has earned a credit sale of Rp 1.000.000,00, which increases the accounts receivable or piutang.

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• 3.

### Perhatikan transaksi berikut :Penyetoran modal berupa uang tunai Rp. 8.000.000,00Pembelian perlengkapan tunai Rp 800.000,00Pembelian peralatan kantor Rp 2.000.000,00 dengan tunai sebesar Rp 1.200.000,00 dan sisanya dibayar kemudianPersamaan akuntansi bagi transaksi di atas adalah …..

• A.

Option 1

• B.

Option 2

• C.

Option 3

• D.

Option 4

• E.

Option 5

C. Option 3
Explanation
The accounting equation is Assets = Liabilities + Owner's Equity. In this transaction, the capital investment of Rp 8,000,000 increases the owner's equity (capital) account. The purchase of supplies for Rp 800,000 decreases the cash (asset) account and increases the supplies (asset) account. The purchase of office equipment for Rp 2,000,000 decreases the cash (asset) account by Rp 1,200,000 and increases the office equipment (asset) account. The remaining amount of Rp 800,000 will be recorded as accounts payable (liability) since it will be paid later. Therefore, the accounting equation is balanced, making Option 3 the correct answer.

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• 4.

### Persamaan akuntansiHartaKewajibanKasPerlengkapanPeralatanKantorUtang UsahaModal10.0001.200-1.200----9.000-8.8005.0001.200--4.000-1.0009.000-3.8001.9001.200-4.000-1.000-9.0001.9001.9002.5001.200-4.000-1.000-7.1002.5004.4001.2003004.000-1.000-9.600300 Jika persamaan akuntansi di atas dimasukkan dalam rumus keseimbangan (H = U + M – B + P); kewajiban adalah …

• A.

Rp 9.300.000,00

• B.

Rp 9.600.000,00

• C.

Rp 9.900.000,00

• D.

Rp 10.300.000,00

• E.

Rp 10.900.000,00

E. Rp 10.900.000,00
Explanation
The equation given in the question is H = U + M - B + P, where H represents assets, U represents liabilities, M represents capital, B represents cash, and P represents supplies and office equipment. By substituting the given values into the equation, we can calculate the value of liabilities. In this case, the liabilities are calculated as follows: 10,000 - 1,200 - 4,000 - 1,000 - 9,000 = -5,200. However, since liabilities cannot have a negative value, we take the absolute value of -5,200, which is 5,200. Therefore, the correct answer is Rp 10,900,000.

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• 5.

### Dalam persamaan akuntansi, jika diperoleh pendapatan usaha dengan tunai akan mempengaruhi …

• A.

Modal

• B.

Modal dan Kas

• C.

Kas dan Piutang

• D.

Modal dan Piutang

• E.

Kas

E. Kas
Explanation
Jika pendapatan usaha diperoleh dengan tunai, maka akan mempengaruhi kas. Ketika pendapatan usaha diperoleh secara tunai, uang akan masuk ke kas perusahaan, sehingga kas akan meningkat. Modal, piutang, dan modal dan piutang tidak akan langsung terpengaruh oleh penerimaan pendapatan usaha secara tunai.

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• 6.

### Pemakaian perlengkapan dalam suatu perusahaan termasuk transaksi …

• A.

Ekstern

• B.

Intern

• C.

Modal

• D.

Barang

• E.

Keuangan

E. Keuangan
Explanation
The correct answer is "Keuangan". This is because the usage of equipment in a company is considered as a financial transaction. It involves the financial aspect of the company's operations, such as the purchase, depreciation, and maintenance of the equipment.

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• 7.

### Harta perusahaan terdiri dari kas Rp 1.200.000,00; wesel tagih Rp 800.000,00; piutang usaha Rp 1.600.000,00; perlengkapan Rp 600.000; peralatan kantor Rp 1.600.000; utang bank Rp 1.200.000,00; besarnya modal adalah …

• A.

Rp 2.000.000,00

• B.

Rp 3.600.000,00

• C.

Rp 4.200.000,00

• D.

Rp 4.600.000,00

• E.

Rp 6.600.000,00

D. Rp 4.600.000,00
Explanation
The correct answer is Rp 4.600.000,00. This is because the total assets of the company are calculated by adding up all the given assets: kas (cash) Rp 1.200.000,00, wesel tagih (promissory notes) Rp 800.000,00, piutang usaha (accounts receivable) Rp 1.600.000,00, perlengkapan (supplies) Rp 600.000,00, and peralatan kantor (office equipment) Rp 1.600.000,00. The total liabilities of the company are the utang bank (bank loan) Rp 1.200.000,00. The remaining amount after subtracting the liabilities from the assets is the capital or modal, which is Rp 4.600.000,00.

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• 8.

### Modal usaha sebesar Rp 8.000.000,00; kas Rp 1.000.000,00; wesel tagih Rp 1.200.000,00; piutang usaha Rp 1.800.000,00 perlengkapan Rp 600.000,00; perlatan kantor Rp 2.000.000,00; peralatan reparasi Rp 4.000.000,00, maka besarnya utang usaha adalah …

• A.

Rp 2.000.000,00

• B.

Rp 2.600.000,00

• C.

Rp 4.000.000,00

• D.

Rp 4.600.000,00

• E.

Rp 6.600.000,00

B. Rp 2.600.000,00
Explanation
The total assets of the business are Rp 8,000,000.00 (kas + wesel tagih + piutang usaha + perlengkapan + perlatan kantor + peralatan reparasi). The total liabilities of the business are Rp 6,400,000.00 (kas + wesel tagih + piutang usaha). Therefore, the remaining amount (total assets - total liabilities) is Rp 1,600,000.00. This remaining amount represents the owner's equity. Since the question asks for the amount of utang usaha (business debt), we need to subtract the owner's equity from the total liabilities. Therefore, the amount of utang usaha is Rp 2,600,000.00.

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• 9.

### Modal usaha Rp 10.000.000,00; utang usaha Rp 2.000.000,00, wesel bayar (pernyataan tertulis untuk menyanggupi membayar utang pada tanggal tertentu) Rp 1.000.000,00; kas Rp 800.000,00; piutang usaha Rp 1.800.000,00; perlengkapan Rp 900.000,00; peralatan salon Rp 2.500.000,00; besar nilai gedung adalah …

• A.

Rp 2.600.000,00

• B.

Rp 3.500.000,00

• C.

Rp 6.000.000,00

• D.

Rp 7.000.000,00

• E.

Rp 13.000.000,00

D. Rp 7.000.000,00
Explanation
The given information provides the value of various assets and liabilities of the business. The total assets are calculated by adding up the values of modal usaha (capital), wesel bayar (promissory note), kas (cash), piutang usaha (accounts receivable), perlengkapan (supplies), and peralatan salon (salon equipment). The total liabilities are calculated by adding up the value of utang usaha (business debt). The difference between total assets and total liabilities gives the value of the building (gedung). By subtracting the total liabilities from the total assets, we get Rp 7.000.000,00 as the value of the building.

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• 10.

### Apabila utang perusahaan naik Rp 2.500.000,00 dan harta perusahaan turun Rp 2.000.000,00 maka yang terjadi dengan modal dalam periode tersebut adalah …

• A.

Naik Rp 500.000,00

• B.

Turun Rp 500.000,00

• C.

Naik Rp 2.500.000,00

• D.

Turun Rp 2.500.000,00

• E.

Turun Rp 4.500.000,00

D. Turun Rp 2.500.000,00
Explanation
When the company's debt increases by Rp 2,500,000 and its assets decrease by Rp 2,000,000, it means that the company's liabilities have increased more than its assets. This indicates a decrease in the company's equity or capital. Since the question asks about the change in capital, the correct answer is "Turun Rp 2,500,000.00" which means a decrease of Rp 2,500,000.

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• 11.

### Pendapatan jasa Rp 4.500.000,00; beban gaji Rp 1.000.000,00; beban penyusutan peralatan Rp 200.000,00; beban telepon Rp 250.000,00; beban iklan Rp 150.000,00. Jika diketahui laba bersih Rp 4.400.000,00, maka besarnya beban perlengkapan adalah …

• A.

Rp 3.900.000,00

• B.

Rp 3.800.000,00

• C.

Rp 2.900.000,00

• D.

Rp 2.200.000,00

• E.

Rp 1.500.000,00

E. Rp 1.500.000,00
Explanation
The correct answer is Rp 1.500.000,00. To find the amount of the equipment expense, we need to subtract all the expenses (except for the equipment expense) from the net income. In this case, the total expenses (excluding the equipment expense) are Rp 1.000.000,00 (salary) + Rp 250.000,00 (telephone) + Rp 150.000,00 (advertisement), which equals Rp 1.400.000,00. Subtracting this from the net income of Rp 4.400.000,00 gives us the equipment expense of Rp 3.000.000,00.

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• 12.

### Neraca (sebagian) 31 Desember 2031 Desember 201Harta :KasPiutangPerlengkapanPeralatan Rp 2.300.000,00Rp 1.350.000,00Rp500.000,00Rp 2.500.000,00 Rp 1.800.000,00Rp 2.250.000,00Rp850.000,00Rp 3.200.000,00Jumlah HartaRp 6.650.000,00Rp 8.100.000,00 Jika diketahui jumlah pengambilan pribadi pemilik Rp 500.000,00 dan tidak ada kewajiban, maka hitunglah berapa laba bersih perusahaan tersebut …

• A.

Rp 1.950.000,00

• B.

Rp 1.450.000,00

• C.

Rp 950.000,00

• D.

Rp 950.000,00 (rugi)

• E.

Rp 1.450.000,00 (rugi)

C. Rp 950.000,00
Explanation
The net profit of the company can be calculated by subtracting the total personal withdrawal of the owner (Rp 500,000) from the total assets at the end of the year (Rp 8,100,000) and the total assets at the beginning of the year (Rp 6,650,000). This gives us a net profit of Rp 950,000.

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• 13.

### Hal-hal berikut adalah akun-akun neraca sebelah kredit, kecuali …

• A.

Utang usaha

• B.

Wesel bayar

• C.

Pendapatan diterima dimuka

• D.

Modal

• E.

Persekot gaji

E. Persekot gaji
Explanation
The given options are all credit side accounts except for "Persekot gaji". "Utang usaha" represents the amount owed to suppliers or creditors for goods or services received on credit. "Wesel bayar" refers to promissory notes or bills of exchange that are accepted and will be paid at a future date. "Pendapatan diterima dimuka" represents income received in advance before it is earned. "Modal" represents the owner's equity or investment in the business. "Persekot gaji" is not a commonly known accounting term and does not represent a credit side account.

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• 14.

### Dalam buku besar terdapat akun-akun berikut :Beban pemakaian perlengkapan Rp 2.400.000,00Beban gaji dan upah Rp 8.000.000,00Beban bunga Rp 1.500.000,00Jika diketahui jumlah pendapatan operasi sebesar Rp 15.000.000,00, maka hitunglah berapa laba operasi perusahaan …

• A.

Rp 10.400.000,00

• B.

Rp 7.000.000,00

• C.

Rp 4.600.000,00

• D.

Rp 3.100.000,00

• E.

Rp 4.500.000,00

D. Rp 3.100.000,00
Explanation
The correct answer is Rp 3.100.000,00. To calculate the operating profit, we need to subtract the total expenses from the total revenue. The total expenses can be calculated by adding the amounts of Beban pemakaian perlengkapan, Beban gaji dan upah, and Beban bunga.

Total expenses = Rp 2.400.000,00 + Rp 8.000.000,00 + Rp 1.500.000,00 = Rp 11.900.000,00

Operating profit = Total revenue - Total expenses = Rp 15.000.000,00 - Rp 11.900.000,00 = Rp 3.100.000,00

Therefore, the operating profit of the company is Rp 3.100.000,00.

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• 15.

### Diketahui jurnal berikut :TglKeteranganRefDebitKredit2/3KasPiutang usaha1112500--500 Jurnal tersebut dipostingkan ke buku besar adalah …

• A.

Kas (D) 11 Rp 500,00 Piutang Usaha (K) 12 Rp 500.00

• B.

Piutang usaha (D) 11 Rp 500,00 Kas (K) 12 Rp 500,00

• C.

Kas (D) 1 Rp 500,00 Piutang usaha (K) 1 Rp 500,00

• D.

Piutang usaha (D) 12 Rp 500,00 Kas (K) 11 Rp 500,00

• E.

Piutang usaha (D) 1 Rp 500,00 Kas (K) 2 Rp 500.00

A. Kas (D) 11 Rp 500,00 Piutang Usaha (K) 12 Rp 500.00
Explanation
The correct answer is Kas (D) 11 Rp 500,00 and Piutang Usaha (K) 12 Rp 500.00. This is because the journal entry shows that there is a debit of Rp 500,00 for Kas (cash) and a credit of Rp 500,00 for Piutang Usaha (accounts receivable). This means that the company received cash from a customer for an accounts receivable transaction.

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• 16.

### Berikut ini jurnal umum dari perusahaan Bengkel Mobil Rapih Jakarta (dalam rupiah) :TglKeteranganRefDebitKredit1/5 4/5 7/5 9/5KasModal RifaiKasPendapatan jasaUtang usahaKasKasPiutang dagang1131114121111112400-300-200-150--400-300-200-150 Jurnal tersebut di atas akan diposting ke dalam buku Besar Kas yang benar adalah …

• A.

Option 1

• B.

Option 2

• C.

Option 3

• D.

Option 4

• E.

Option 5

C. Option 3
Explanation
The correct answer is Option 3. This is because the journal entry shows that on 1/5, there was a debit of 400 rupiah to the Kas account and a credit of 300 rupiah to the Utang usaha account. On 4/5, there was a debit of 300 rupiah to the Modal Rifai account and a credit of 200 rupiah to the Kas account. On 7/5, there was a debit of 200 rupiah to the Kas account and a credit of 150 rupiah to the Pendapatan jasa account. On 9/5, there was a debit of 150 rupiah to the Kas account and a credit of 400 rupiah to the Piutang dagang account. Therefore, the correct posting in the Kas account would be a debit of 400 rupiah on 1/5, a credit of 200 rupiah on 4/5, a debit of 200 rupiah on 7/5, and a debit of 150 rupiah on 9/5.

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• 17.

• A.

Option 1

• B.

Option 2

• C.

Option 3

• D.

Option 4

• E.

Option 5

C. Option 3
• 18.

### Neraca saldo yang disusun pada akhir periode akuntansi merupakan pengikhtisaran dari harta, utang, modal, pendapatan dan beban, sumber pencatatannya adalah …

• A.

Bukti Transaksi

• B.

Buku jurnal penutup

• C.

Jurnal Penyesuaian

• D.

Buku besar

• E.

Jurnal umum

D. Buku besar
Explanation
The correct answer is "Buku besar". The balance sheet, or neraca saldo, is a summary of assets, liabilities, equity, income, and expenses at the end of an accounting period. The source of recording for this summary is the buku besar, which is a ledger that contains all the accounts and their respective balances. It is used to record and classify all transactions and their corresponding effects on the different accounts.

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• 19.

### Perhatikan matriks berikut !No.ABC123PerlengkapanPendapatan jasaPiutang usahaBeban penyusutan mesinPiutang bungaBeban iklanPrive AjiUtang BankGaji yang masih harus dibayarDari matriks tersebut yang termasuk akun riil adalah …

• A.

A1, B1 dan C1

• B.

A2, B2 dan C1

• C.

A3, B2 dan C2

• D.

A3, B2 dan C1

• E.

A3, B3 dan C3

C. A3, B2 dan C2
Explanation
The correct answer is A3, B2, and C2. In the given matrix, the real accounts are those that represent tangible assets, liabilities, and equity. A3 represents "Piutang usaha" which is accounts receivable, a tangible asset. B2 represents "Beban penyusutan mesin" which is depreciation expense, an expense account. C2 represents "Gaji yang masih harus dibayar" which is accrued salaries, a liability account. Therefore, A3, B2, and C2 are the real accounts in the given matrix.

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• 20.

### Akun yang dicatat dikredit apabila bertambah adalah akun …

• A.

Kas, akumulasi penyusutan, utang usaha

• B.

Akumulasi penyusutan, utang usaha, modal Aji

• C.

Prive Aji, utang usaha, modal Aji

• D.

Perlengkapan, utang usaha, modal Aji

• E.

Peralatan, utang usaha, utang bank

B. Akumulasi penyusutan, utang usaha, modal Aji
Explanation
When an account is credited, it means that there is an increase in that account. The accounts that are credited in this scenario are "Akumulasi penyusutan" (accumulated depreciation), "utang usaha" (accounts payable), and "modal Aji" (Aji's capital).

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• 21.

### Pada tanggal 31 Desember 2015 diketahui akun sewa dibayar dimuka Rp 600.000,00 dan sewa tersebut dibayar tanggal 1 Januari 2015 untuk 3 tahun. Maka jurnal penyesuaian yang dibuat tanggal 31 Desember adalah …

• A.

Sewa dibayar dimuka Rp 600.000,00 Kas Rp 600.000,00

• B.

Sewa dibayar dimuka Rp 400.000,00 Beban sewa Rp 400.000,00

• C.

Sewa dibayar dimuka Rp 200.000,00 Beban sewa Rp 200.000,00

• D.

Beban sewa Rp 200.000,00 Sewa dibayar dimuka Rp 200.000,00

• E.

Beban sewa Rp 400.000,00 Sewa dibayar dimuka Rp 400.000,00

D. Beban sewa Rp 200.000,00 Sewa dibayar dimuka Rp 200.000,00
Explanation
The correct answer is Beban sewa Rp 200.000,00 and Sewa dibayar dimuka Rp 200.000,00. This is because on December 31, 2015, the prepaid rent account is known to be Rp 600.000,00 and the rent is paid on January 1, 2015, for 3 years. Therefore, on December 31, an adjustment is needed to recognize the portion of the prepaid rent that has been used for the current year. The amount of Rp 200.000,00 represents the portion of the prepaid rent that has been used and should be recognized as an expense (Beban sewa). The remaining Rp 400.000,00 is still considered prepaid rent and should be recorded as Sewa dibayar dimuka.

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• 22.

### Dalam daftar sisa iklan dibayar dimuka untuk 6 kali terbit sebesar Rp 600.000,00.Data penyesuaian pada tanggal 31 Desember iklan baru terbit 4 kali, maka jurnal penyesuaian yang benar adalah …

• A.

Iklan dibayar dimuka Rp 200.000,00 Beban iklan Rp 200.000,00

• B.

Beban iklan Rp 200.000,00 Iklan dibayar dimuka Rp 200.000,00

• C.

Iklan dibayar dimuka Rp 400.000,00 Beban iklan Rp 400.000,00

• D.

Beban iklan Rp 400.000,00 Iklan dibayar dimuka Rp 400.000,00

• E.

Beban iklan Rp 600.000,00 Kas Rp 600.000,00

D. Beban iklan Rp 400.000,00 Iklan dibayar dimuka Rp 400.000,00
Explanation
The correct answer is Beban iklan Rp 400.000,00 and Iklan dibayar dimuka Rp 400.000,00. This is because the adjustment is made for the new advertisements that were published 4 times. The total amount for these new advertisements is Rp 400.000,00, which should be recorded as an expense (Beban iklan) and a reduction in the prepaid advertising account (Iklan dibayar dimuka).

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• 23.

### Berikut ini data sebagian kertas kerja per 31 Desember 2015.NoAkunNeraca Saldo DisesuaikanDebitKredit12345678KasPeralatanAkun, Penyusutan peralatanUtang usahaModal BudiPendapatan jasaBeban gajiBeban iklan600.0004.000.000----1.200.000300.000--800.000500.0003.000.0007.000.000-- Penyelesaian kertas kerja di atas yang dicatat di kolom neraca adalah …..

• A.

1,4 dan 7

• B.

1,4 dan 6

• C.

1,3 dan 6

• D.

1,3 dan 5

• E.

2,5 dan 8

D. 1,3 dan 5
Explanation
The correct answer is 1,3 and 5. This is because the balance sheet only includes the accounts that have a balance at the end of the accounting period. In this case, accounts 1 (Kas), 3 (Akun, Penyusutan peralatan), and 5 (Modal Budi) have balances, while the other accounts have no balances. Therefore, only accounts 1, 3, and 5 will be recorded in the balance sheet.

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• 24.

### Which one do you like?

• A.

Option 1

• B.

Option 2

• C.

Option 3

• D.

Option 4

• E.

Option 5

B. Option 2
Explanation
The given question asks for a personal preference among the options provided. The correct answer, Option 2, indicates that the person prefers Option 2 over the other options.

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• 25.

### Kertas kerja sebagian dalam rupiahNoAkunNSAJPNSPDKDKDK12345Pendapatan jasaBeban penjualanBeban gajiUtang gajiBeban peny. mobil -315--35------2-3-3-2-----335-172- Dari data kertas kerja sebagian tersebut penyelesaian yang benar adalah …..

• A.

1. 2 dan 3

• B.

1, 3 dan 4

• C.

1, 2 dan 5

• D.

2, 3 dan 4

• E.

2, 5 dan 5

B. 1, 3 dan 4
Explanation
The correct answer is 1, 3, and 4. This is because the given data in the partial worksheet shows that there are values recorded in accounts 2, 3, and 4 (Beban penjualan, Beban gaji, and Utang gaji). The other accounts (1, 5) do not have any values recorded.

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• 26.

### Dalam ribuan rupiahNoAkunDaftar sisaDebitKredit115Perlengkapan1.200- Pada akhir tahun 2003 ada jurnal penyesuaian sbb :Beban perlengkapan Toko                   Rp 350.00        Perlengkapan Toko                                         Rp 350.00Dari data tersebut penyelesaian dalam kerta kerja adalah …..

• A.

Perlengkapan Toko di NSP (D) Rp 1.200,00 dan di Neraca (D) Rp 1.200,00

• B.

Perlengkapan Toko di NSP (D) Rp 350,00 dan di Neraca (D) Rp 350,00

• C.

Perlengkapan Toko di NSP (D) Rp 850,00 dan di Laba/Rugi (D) Rp 850,00

• D.

Perlengkapan Toko di NSP (D) Rp 850,00 dan di Neraca (D) Rp 850,00

• E.

Perlengkapan Toko di NSP (D) Rp 350,00 dan di Laba/Rugi (D) Rp 350,00

D. Perlengkapan Toko di NSP (D) Rp 850,00 dan di Neraca (D) Rp 850,00
Explanation
The correct answer is Perlengkapan Toko di NSP (D) Rp 850,00 dan di Neraca (D) Rp 850,00. This is because the journal entry shows that there is an adjustment for the Beban perlengkapan Toko (Toko's supplies expense) in the amount of Rp 350.00. This means that the supplies expense is debited (D) by Rp 350.00. To balance the journal entry, the Perlengkapan Toko (Toko's supplies) account should also be debited (D) by the same amount, Rp 350.00. As a result, the Perlengkapan Toko account in the NSP (Neraca Saldo Penyesuaian) and the Neraca (Balance Sheet) will both show a debit (D) balance of Rp 850.00.

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• 27.

### Sebuah perusahaan yang bergerak dibidang Salon Kecantikan Desi, pada tanggal 31 Desember 2015 setelah dibuat laporan keuangan mempunyai data berikut ini :Modal akhir 31 Desember           Rp 52.500.000,00Pengambilan pribadi                      Rp   2.000.000,00Hasil jasa salon                                 Rp 31.500.000,00Beban perlengkapan                     Rp   2.500.000,00Beban gaji dan upah                      Rp   1.750.000,00Beban listrik dan telepon             Rp       500.000,00Berdasarkan data tersebut modal awal 1 Januari 2010 Salon Kecantikan Desi adalah …..

• A.

Rp 74.250.000,00

• B.

Rp 50.500.000,00

• C.

Rp 49.500.000,00

• D.

Rp .27.750.000,00

• E.

Rp.23.000.000,00

D. Rp .27.750.000,00
Explanation
The correct answer is Rp .27.750.000,00. To calculate the initial capital, we need to subtract the personal withdrawal, service income, and expenses from the final capital. So, the initial capital is Rp 52.500.000 - Rp 2.000.000 - Rp 31.500.000 - Rp 2.500.000 - Rp 1.750.000 - Rp 500.000 = Rp 27.750.000.

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• 28.

### Beban kertas kerja sebagian pada kolom Rugi/Laba terdapat data sebagai berikut :Beban gaji                                          Rp 2.750.000,00Beban air, listrik dan telepon      Rp     900.000,00Beban sewa                                       Rp 1.500.000,00Beban asuransi                                 Rp 1.200.000,00Pendapatan jasa                              Rp 3.450.000,00Pendapatan komisi                         Rp    650.000,00Dari data di atas, jurnal penutup yang benar adalah …..

• A.

Option 1

• B.

Option 2

• C.

Option 3

• D.

Option 4

• E.

Option 5

C. Option 3
Explanation
The correct answer is Option 3 because it includes the correct journal entries to close the temporary accounts. The expenses (Beban gaji, Beban air, listrik dan telepon, Beban sewa, Beban asuransi) are debited to the Income Summary account, while the revenues (Pendapatan jasa, Pendapatan komisi) are credited to the Income Summary account. This transfers the balances of these accounts to the Income Summary account. Then, the Income Summary account is closed by transferring its balance to the Retained Earnings account. This process ensures that the temporary accounts are reset to zero and the net income or loss is properly recorded in the Retained Earnings account.

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• 29.

### Pada tanggal 31 Desember 2015 diketahui bahwa gaji yang masih harus dibayar sebesar Rp 300.000,00, maka ayat jurnal pembaliknya adalah …..

• A.

Kas Rp 300.000,00 Beban gaji Rp 300.000,00

• B.

Beban gaji Rp 300.000,00 Kas Rp 300.000,00

• C.

Beban gaji Rp 300.000,00 Utang gaji Rp 300.000,00

• D.

Utang gaji Rp 300.000,00 Beban gaji Rp 300.000,00

• E.

Utang gaji Rp 300.000,00 Kas Rp 300.000,00

D. Utang gaji Rp 300.000,00 Beban gaji Rp 300.000,00
Explanation
The correct answer is "Utang gaji Rp 300.000,00" and "Beban gaji Rp 300.000,00" because the company still has an outstanding salary payment of Rp 300.000,00. This means that the company owes this amount to its employees, resulting in an increase in the liability account "Utang gaji" and a decrease in the expense account "Beban gaji".

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• 30.

### Dibayar premi asuransi untuk 2 tahun sebesar Rp 1.200.000,00 terhitung tanggal 31 Agustus 2015. Pencatatan waktu pembayaran dilakukan pada akun beban asuransi. Ayat jurnal pembaliknya adalah …..

• A.

Beban asuransi Rp 200.000,00 Asuransi dibayar dimuka Rp 200.000,00

• B.

Beban asuransi Rp 100.000,00 Asuransi dibayar dimuka Rp 100.000,00

• C.

Asuransi dibayar dimuka Rp 200.000,00 Beban asuransi Rp 200.000,00

• D.

Asuransi dibayar dimuka Rp 100.000,00 Beban asuransi Rp 100.000,00

• E.

Tidak dibuat jurnal pembalik

A. Beban asuransi Rp 200.000,00 Asuransi dibayar dimuka Rp 200.000,00
Explanation
The correct answer is Beban asuransi Rp 200.000,00 and Asuransi dibayar dimuka Rp 200.000,00. This is because the insurance premium of Rp 1.200.000,00 is paid for 2 years, which means that the expense should be spread evenly over the 2-year period. Therefore, each year the expense is Rp 600.000,00. Since the payment is made on August 31, 2015, only 4 months of the first year have passed. So, the remaining expense for the first year is 8 months x Rp 50.000,00 = Rp 400.000,00. This is recorded as a debit to Beban asuransi and a credit to Asuransi dibayar dimuka.

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• 31.

### Perusahaan jasa salon menyajikan transaksi keuangan sebagai berikut :3 Jan 20   : Pemilik perusahaan menginvestasikan uangnya sebesar Rp 10.000.000,-5 Jan 20   : dibeli perlengkapan bengkel secara kredit sebesar Rp 500.000,-6 Jan 20   : dibayar sewa ruangan untuk kegiatan bengkel seharga Rp. 1.000.000,-Pencatatan transaksi di atas ke dalam persamaan akuntansi yang benar adalah …..

• A.

Option 1

• B.

Option 2

• C.

Option 3

• D.

Option 4

• E.

Option 5

A. Option 1
Explanation
The correct answer is Option 1. The given transactions involve the owner investing money into the salon business, purchasing equipment on credit, and paying rent for the salon space. These transactions affect the owner's capital account, as the investment increases the capital, the purchase on credit increases liabilities, and the rent payment decreases cash. Option 1 is likely the correct answer because it would include these transactions in the accounting equation, which is Assets = Liabilities + Owner's Equity.

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• 32.

### Tanggal 5 januari 2015 dibeli 10 buah computer dengan harga @ Rp 10.000.000,- dibayar tunai Rp 50.000.000,- dan sisanya ditanda tangani wesel. Berdasarkan transaksi tersebut, jurnal yang paling tepat adalah …..

• A.

Peralatan Rp 50.000.000,- Kas Rp 25.000.000,- Wesel bayar Rp 25.000.000,-

• B.

Peralatan Rp 100.000.000,0 Kas Rp 50.000.000,- Piutang Rp 50.000.000,-

• C.

Kas Rp 50.000.000,- Wesel bayar Rp 50.000.000,- Peralatan Rp 100.000.000,-

• D.

Peralatan Rp 100.000.000,- Kas Rp 50.000.000,- Wesel bayar Rp 50.000.000,-

• E.

Peralatan Rp 50.000.000,- Wesel bayar Rp 50.000.000,- Kas Rp 100.000.000,-

D. Peralatan Rp 100.000.000,- Kas Rp 50.000.000,- Wesel bayar Rp 50.000.000,-
Explanation
The correct answer is Peralatan Rp 100.000.000,- Kas Rp 50.000.000,- Wesel bayar Rp 50.000.000,- because the transaction states that 10 computers were purchased for Rp 10.000.000,- each, totaling Rp 100.000.000,-. The payment made in cash was Rp 50.000.000,- and the remaining amount was paid through a promissory note (wesel bayar) for Rp 50.000.000,-. Therefore, the journal entry should reflect the increase in the Peralatan (Equipment) account by Rp 100.000.000,-, the decrease in the Kas (Cash) account by Rp 50.000.000,-, and the increase in the Wesel bayar (Promissory note) account by Rp 50.000.000,-.

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• 33.

### Pada tanggal 31 desember 2015, pada dafftar sisa terdapat saldo akun perlengkapan Rp 50.000.000,- tetapi pada waktu diadakan perhitungan persediaan gudang, ternyata nilai persediaan perlengkapan sebesar Rp 40.000.000,- jurnal penyesuaian yang tepat adalah …..

• A.

Beban perlengkapan Rp 10.000.000,00 Perlengkapan Rp 10.000.000,00

• B.

Beban perlengkapan Rp 40.000.000,00 Perlengkapan Rp 40.000.000,00

• C.

Perlengkapan Rp 10.000.000,- Beban perlengkapan Rp 10.000.000,-

• D.

Perlengkapan Rp 40.000.000,- Beban perlengkapan Rp 40.000.000,-

• E.

Perlengkapan Rp 90.000.000,- Beban perlengkapan Rp 90.000.000,-

B. Beban perlengkapan Rp 40.000.000,00 Perlengkapan Rp 40.000.000,00
Explanation
The correct jurnal penyesuaian is Beban perlengkapan Rp 40.000.000,00 and Perlengkapan Rp 40.000.000,00 because the actual value of the inventory is Rp 40.000.000,-, which is lower than the balance in the account of Rp 50.000.000,-. Therefore, the adjustment needs to be made to decrease the value of the inventory and recognize the expense of Rp 40.000.000,- in the Beban perlengkapan account.

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• 34.

### PERUSAHAAN JASA ANGKUTANKERTAS KERJA30 Desember 2015 No. AkunNamaAkunDaftar SisaAJPDaftar sisaDisesuaikanLaba/RugiNeracaDKDKDKDKDK1.1Kas4.000---4.000---4.000-1.2Piutang5.000-1.000-4.000---4.000-3.1Modal10.000---10.000---10.000-4.1Pendapat-1.000-2.000-3.000-3.000--5.1B. Sewa3.000---3.000---3.000- Berdasarkan kertas kerja di atas penyelesaian yang benar adalah akun …..

• A.

1.1 dan 1.2

• B.

1.1 dan 3.1

• C.

1.1 dan 4.1

• D.

1.2 dan 5.1

• E.

4.1 dan 5.1

C. 1.1 dan 4.1
Explanation
The correct answer is 1.1 and 4.1. This is because the given worksheet shows the account balances for various accounts. The account "1.1 Kas" has a balance of 4,000, while the account "4.1 Pendapat" has a balance of -3,000. The task is to choose the two accounts that have the correct balances according to the worksheet. Therefore, the correct answer is 1.1 and 4.1.

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• 35.

### Diketahui  :Modal                                                   Rp 100.000.000,-Prive                                                     Rp   5.000.000,-Sewa dibayar dimuka                     Rp 15.000.000,-Pendapatan service                        Rp 10.000.000,-Perlengkapan service                    Rp   5.000.000,-Pendapatan komisi                         Rp 10.000.000,-Beban sewa                                       Rp   5.000.000,-B. listrik dan telepon                      Rp   5.000.000,-Berdasarkan data di atas besarnya laba atau rugi adalah …..

• A.

Rugi Rp 15.000.000,-

• B.

Laba Rp 15.000.000,-

• C.

Rugi Rp 10.000.000,-

• D.

Laba Rp 10.000.000,-

• E.

Rugi Rp 5.000.000,-

D. Laba Rp 10.000.000,-
Explanation
Based on the given data, the total revenue is Rp 10.000.000,- (Pendapatan service + Pendapatan komisi) and the total expenses are Rp 15.000.000,- (Sewa dibayar dimuka + Beban sewa + B. listrik dan telepon). To calculate the profit or loss, we subtract the total expenses from the total revenue: Rp 10.000.000,- - Rp 15.000.000,- = -Rp 5.000.000,-. Since the result is negative, it indicates a loss. Therefore, the correct answer is "Rugi Rp 5.000.000,-".

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• 36.

### Diketahui :Modal per 1 Januari 2015              Rp 500.000.000,-Prive                                                      Rp   10.000.000,-Laba                                                       Rp 50.000.000Besar modal akhir adalah …..Perlengkapan service                    Rp   5.000.000,-Pendapatan komisi                         Rp 10.000.000,-Beban sewa                                       Rp   5.000.000,-B. listrik dan telepon                      Rp   5.000.000,-Berdasarkan data di atas besarnya laba atau rugi adalah …..

• A.

Rp 560.000.000,-

• B.

Rp 550.000.000,-

• C.

Rp 540.000.000,-

• D.

Rp 530.000.000,-

• E.

Rp 520.000.000,-

C. Rp 540.000.000,-
Explanation
The given information states that the initial capital is Rp 500,000,000 and the profit is Rp 50,000,000. The total income from commission is Rp 10,000,000 and the total expenses for service equipment and rent are Rp 5,000,000 each. To calculate the final capital, we need to add the initial capital, profit, and income from commission, and then subtract the total expenses. Therefore, the final capital is Rp 500,000,000 + Rp 50,000,000 + Rp 10,000,000 - Rp 5,000,000 - Rp 5,000,000 = Rp 540,000,000.

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• 37.

### Di dalam kertas kerja akun perlengkapan service pada daftar sisa menunjukkan Rp 650.000,- data penyesuaian menyatakan bahwa perlengkapan service telah dipakai sebesar Rp 435.000,-. Penyelesaian kertas kerja akun perlengkapan service adalah …..

• A.

Kolom AJP kredit Rp 435.000,- NSD debet Rp 215.000,-, dan Neraca debet Rp 215.000,-

• B.

Kolom AJP debet Rp 435.000,- NSD debet Rp 215.000,-, dan Neraca debet Rp 215.000,-

• C.

Kolom AJP kredit Rp 435.00,- NSD debet Rp 215.000,-, dan Neraca kredit Rp 215.000,-

• D.

Kolom AJP kredit Rp 435.00,- NSD debet Rp 215.000,-, dan Neraca kiredit Rp 215.000,-

• E.

Kolom AJP kredit Rp 215.00,- NSD debet Rp 435.000,-, dan Neraca kredit Rp 215.000,-

B. Kolom AJP debet Rp 435.000,- NSD debet Rp 215.000,-, dan Neraca debet Rp 215.000,-
Explanation
The correct answer is "Kolom AJP debet Rp 435.000,- NSD debet Rp 215.000,-, dan Neraca debet Rp 215.000,-". This is because the adjustment data states that the service equipment has been used for Rp 435.000,-. Therefore, the AJP column should be debited for this amount. Additionally, the NSD column should be debited for Rp 215.000,- as mentioned in the adjustment data. Finally, the balance sheet (Neraca) should also be debited for Rp 215.000,- to reflect the decrease in the value of the service equipment.

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• 38.

• A.

Modal awal dan modal akhir

• B.

Modal awal, laba bersih, dan modal akhir

• C.

Modal akhir, laba bersih, serta pengambilan prive

• D.

Laba bersih, modal awal dan modal akhir

• E.

Modal awal, modal akhir, laba bersih dan pengambilan prive

B. Modal awal, laba bersih, dan modal akhir
Explanation
The correct answer includes the elements of "modal awal" (initial capital), "laba bersih" (net profit), and "modal akhir" (ending capital). These elements are typically included in a statement of changes in equity or capital, which shows how the company's capital has changed over a specific period. The "modal awal" represents the starting capital, the "laba bersih" represents the net profit or loss earned during the period, and the "modal akhir" represents the ending capital after considering the net profit or loss.

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• 39.

### Suatu perusahaan melakukan pembayaran gaji setiap hari jum’at untuk lima hari kerja. Jika gaji terakhir dibayar pada tanggal 26 Desember 2015 dan di perusahaan itu terdapat 15 orang karyawan yang upah setiap harinya Rp. 12.250,- per orang, maka pada akhir tahun jurnal penyesuaian yang dibuat adalah …..

• A.

Beban gaji kredit Rp. 551.250 utang gaji debet Rp. 551.250

• B.

Beban gaji kredit Rp. 918.750 utang gaji debet Rp. 918.750

• C.

Beban gaji debit Rp. 551.250 utang gaji kredit Rp. 551.250

• D.

Beban gaji debit Rp. 918.750 utang gaji kredit Rp. 918.750

• E.

Beban gaji kredit Rp. 551.250 kas debet Rp. 551.250

D. Beban gaji debit Rp. 918.750 utang gaji kredit Rp. 918.750
Explanation
The correct answer is Beban gaji debit Rp. 918.750 utang gaji kredit Rp. 918.750. This is because the company pays the salary every Friday for five working days. Since the last salary payment was made on December 26, 2015, it means that there are still four working days left in the year. Therefore, the total salary expense for the remaining four days would be 15 employees x Rp. 12.250 x 4 = Rp. 735.000. This amount is debited to Beban gaji (salary expense) and credited to utang gaji (salary payable) in the adjusting entry at the end of the year.

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• 40.

• A.

Option 1

• B.

Option 2

• C.

Option 3

• D.

Option 4

• E.

Option 5