# Soal Akuntansi (Multiple Choie)

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| By Ismail_ajah
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Ismail_ajah
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Quizzes Created: 1 | Total Attempts: 362
Questions: 20 | Attempts: 362

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• 1.

### 1. Dilihat dari sudut fungsinya, akuntasi diartikan sebagai…..

• A.

• B.

B. Suatu aktivitas penyediaan data keuangan perusahaan yang pendting bagi pihak-pihak yang memerlukan

• C.

C. Rangkaian kegiatan yang meliputi pencatatan, dan pelaporan transaksi keuangan yang terjadi dalam perusahaanD. Kumpulan catatan mengenai transaksi keuangan perusahaan yang terjadi dalam suatu periode tertentu

• D.

E. Iktisar-iktisar keuangan perusahaan sebagai pertanggungjawaban pimpinan perusahaan

Explanation
Akuntasi diartikan sebagai suatu alat untuk mencatat semua transaksi atau kejadian-kejadian yang terjadi dalam perusahaan. This means that accounting is defined as a tool used to record all transactions or events that occur within a company.

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• 2.

### Melalui pendekatan pengeluaran, maka besarnya pendapatan nasional suatu negara secaramatematis dapat dihitung dengan cara ……..

• A.

Y = (P 1 x Q 1) + (P 2 x Q 2) + … (Pn x Qn)

• B.

Y = a + by

• C.

Y = r + w + I + n

• D.

Y = C + I + G + ( x – m )

D. Y = C + I + G + ( x – m )
Explanation
The correct answer is Y = C + I + G + ( x – m ). This equation represents the calculation of national income using the expenditure approach. Y represents the national income, C represents consumption, I represents investment, G represents government spending, x represents exports, and m represents imports. The equation shows that national income is determined by the sum of consumption, investment, government spending, and net exports (exports minus imports).

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• 3.

### Bahasa apakah gambar dibawah ini

• A.

Inggris

• B.

Arab

• C.

Indoesia

• D.

Jawa

A. Inggris
Explanation
The correct answer is "inggris" because the question is asking about the language of the picture below, and "inggris" is the Indonesian word for "English."

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• 4.

### Akuntansi telah didefinisikan secara luas sebagai berikut :

• A.

Proses mengenali, mengukur, dan mengkomunikasikan informasi ekonomi untuk memperoleh pertimbangan dan keputusan yang tepat oleh pemakai informasi yang bersangkutan.

• B.

Seni mencatat, meringkas, mengklasifikasikan informasi keuangan dan diolah sedemikian rupa sehingga dapat digunakan oleh pihak-pihak yang berkepentingan

• C.

• D.

Benar semua

D. Benar semua
Explanation
The given statement is correct because it accurately describes the broad definition of accounting. It states that accounting is the process of recognizing, measuring, and communicating economic information in order to provide relevant considerations and decisions for the users of the information. It also mentions that accounting is the art of recording, summarizing, and classifying financial information in a way that can be used by interested parties. Lastly, it highlights that accounting is the language of business. Therefore, the answer "Benar semua" (All are correct) is appropriate.

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• 5.

### Produk akhir dari akuntansi terdiri dari :

• A.

Ikhtisar keuangan

• B.

Analisis keuangan

• C.

Laporan keuangan

• D.

Benar semua

D. Benar semua
Explanation
The correct answer is "Benar semua" which means "All of the above" in English. This means that the final product of accounting consists of all the options mentioned, including financial summaries, financial analysis, and financial reports.

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• 6.

### Profesi Akuntan publik dapat digolongkan kedalam :

• A.

Akuntan intern

• B.

Akuntan ekstern

• C.

Akuntan pemerintah

• D.

Akuntan pajak

B. Akuntan ekstern
Explanation
The correct answer is "Akuntan ekstern". The profession of a public accountant can be classified as an external accountant who provides auditing, accounting, and financial advisory services to clients outside of their organization. This role involves working with various clients, analyzing financial records, ensuring compliance with regulations, and providing expert advice on financial matters.

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• 7.

### Akuntan yang bekerja pada sebuah perusahaan disebut

• A.

Akuntan intern

• B.

Akuntan ekstern

• C.

Akuntan pendidik

• D.

Akuntan

A. Akuntan intern
Explanation
The correct answer is "Akuntan intern". This is because an intern is someone who works within a company for a specific period of time to gain practical experience in a particular field. In this case, the accountant is working within the company, indicating that they are an intern rather than an external accountant or an accounting educator.

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• 8.

• A.

Perseroan firma

• B.

Perseroan komanditer

• C.

Perseroan terbatas

• D.

Ketiga bentuk perusahaan tersebut diatas

D. Ketiga bentuk perusahaan tersebut diatas
Explanation
The correct answer is "Ketiga bentuk perusahaan tersebut diatas" because the question asks for the type of legal entity, and all three options mentioned (perseroan firma, perseroan komanditer, perseroan terbatas) are different types of legal entities in Indonesia.

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• 9.

### Perusahaan yang masuk golongan perusahaan jasa ialah

• A.

Pasar Swalayan

• B.

Toserba

• C.

Perusahaan Reparasi Mobi

• D.

Pabrik minuman kaleng

C. Perusahaan Reparasi Mobi
Explanation
The correct answer is "Perusahaan Reparasi Mobi". This is because a "perusahaan jasa" refers to a service company, and a repair company falls under this category as it provides services for repairing vehicles. The other options mentioned, such as "Pasar Swalayan" (supermarket), "Toserba" (department store), and "Pabrik minuman kaleng" (canned beverage factory), are not service companies but rather fall under different industries.

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• 10.

### Yang masuk kedalam golongan rekening riil ialah :

• A.

Gaji yang masih harus dibayar

• B.

Sewa yang dibayar dimuka

• C.

Kas

• D.

Benar semua

D. Benar semua
Explanation
All of the options mentioned (Gaji yang masih harus dibayar, Sewa yang dibayar dimuka, Kas) belong to the category of real accounts. Real accounts are those that represent tangible assets, liabilities, or equity, and they are not affected by the passage of time. Gaji yang masih harus dibayar represents a liability, Sewa yang dibayar dimuka represents a prepaid expense, and Kas represents cash, all of which are tangible and can be measured in monetary terms. Therefore, all of the options mentioned belong to the category of real accounts.

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• 11.

### Perusahaan yang masuk golongan perusahaan industri ialah :

• A.

Percetakan

• B.

Bengkel mobil

• C.

Bioskop

• D.

Toko yang menjual hasil pabrik

A. Percetakan
Explanation
Percetakan merupakan perusahaan industri karena mereka bergerak dalam produksi barang atau produk, yaitu mencetak berbagai jenis dokumen atau bahan cetakan. Dalam proses produksi tersebut, percetakan menggunakan mesin dan peralatan khusus, serta melibatkan tenaga kerja yang terampil. Oleh karena itu, percetakan termasuk dalam kategori perusahaan industri.

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• 12.

### Pasiva sebuah perusahaan dapat dibagi ke dalam dua kelompok berikut :

• A.

Aktiva dan modal

• B.

Piutang dan modal

• C.

Kewajiban dan modal

• D.

Utang dan piutang

C. Kewajiban dan modal
Explanation
The passive side of a company's balance sheet consists of liabilities and equity. Liabilities represent the company's obligations or debts, while equity represents the owner's investment in the company. Therefore, the correct answer is "Kewajiban dan modal" which translates to "Liabilities and equity" in English.

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• 13.

### Susunan persamaan dasar akuntansi ialah :

• A.

Aktiva + Modal = Kewajiban

• B.

Aktiva = Kewajiban + Modal

• C.

Modal – Aktiva = Kewajiban

• D.

Aktiva + Kewajiban = Modal

B. Aktiva = Kewajiban + Modal
Explanation
The correct answer is "Aktiva = Kewajiban + Modal". This equation represents the basic accounting equation, which states that the total assets of a company are equal to the sum of its liabilities and owner's equity. This equation forms the foundation for double-entry bookkeeping, where every transaction must be recorded in a way that maintains the balance between assets, liabilities, and owner's equity.

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• 14.

### Untuk menekankan bahwa kreditur mempunyai hak utama atas kekayaan perusahaan, maka susunan persamaan dasar akuntansi dapat diubah sebagai berikut :

• A.

Kewajiban – Aktiva = Modal

• B.

Modal – Aktiva = Kewajiban

• C.

Aktiva – Kewajiban = Modal

• D.

Modal – Kewajiban = Aktiva

C. Aktiva – Kewajiban = Modal
Explanation
The given answer Aktiva - Kewajiban = Modal is correct because it emphasizes that the assets minus the liabilities equals the owner's equity. This equation represents the basic accounting equation, which shows the relationship between a company's assets, liabilities, and owner's equity. By rearranging the equation in this way, it highlights the fact that the owner's equity represents the residual claim on the company's assets after deducting its liabilities.

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• 15.

### Kalau diketahui bahwa selama suatu periode jumlah aktiva telah bertambah dengan Rp. 30.000.000 dan jumlah kewajiban telah bertambah Rp. 18.000.000 selama periode itu, maka besar modal selama periode tersebut adalah :

• A.

Bertambah dengan Rp. 48.000.000

• B.

Berkurang dengan Rp. 48.000.000

• C.

Bertambah dengan Rp. 12.000.000

• D.

Berkurang dengan Rp. 12.000.000

C. Bertambah dengan Rp. 12.000.000
Explanation
During the period, the total assets increased by Rp. 30,000,000 and the total liabilities increased by Rp. 18,000,000. The difference between the increase in assets and liabilities is Rp. 12,000,000. This difference represents the increase in owner's equity or capital. Therefore, the capital increased by Rp. 12,000,000 during the period.

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• 16.

### Sebuah daftar yang memberikan perincian aktiva, perincian kewajiban, dan besar modal pada suatu waktu tertentu disebut :

• A.

Neraca

• B.

Neraca bentuk skontro

• C.

Neraca yang diklasifikasikan

• D.

Laporan keuangan

A. Neraca
Explanation
A list that provides details of assets, liabilities, and equity at a specific point in time is called a balance sheet. The balance sheet is a financial statement that presents the financial position of a company by showing what it owns (assets), what it owes (liabilities), and the residual interest of the owners (equity) at a given time. It is an important tool for evaluating the financial health and stability of a business.

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• 17.

### Kategori aktiva lancar dapat meliputi :

• A.

Kas

• B.

Piutang usaha

• C.

Persediaan perlengkapan

• D.

Benar semua

D. Benar semua
Explanation
The correct answer is "Benar semua" which means "All are correct" in English. This implies that all the options mentioned in the question, namely "Kas" (Cash), "Piutang usaha" (Accounts receivable), and "Persediaan perlengkapan" (Inventory of supplies), are examples of current assets. Current assets are those assets that can be easily converted into cash within a year or the normal operating cycle of a business.

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• 18.

### Gambar dibawah ini menjelaskan tentang?

• A.

Siklus akuntansi

• B.

Jurnal penutup

• C.

Jurnal umum

• D.

Diagram

A. Siklus akuntansi
Explanation
The given answer "siklus akuntansi" is the correct answer because the question is asking about what the picture below is explaining. Since the options provided are related to accounting, "siklus akuntansi" is the most appropriate answer as it refers to the accounting cycle, which is a series of steps that a company follows to record and manage its financial transactions.

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• 19.

### Dibawah ini adalah sebagian media pendukung dalam akuntansi, kecuali

• A.

Kalkulator

• B.

Pensil

• C.

Kertas

• D.

Sepatu

D. Sepatu
Explanation
Sepatu tidak termasuk dalam media pendukung dalam akuntansi karena sepatu tidak memiliki keterkaitan langsung dengan proses pencatatan, pengolahan, atau penyajian informasi keuangan. Media pendukung dalam akuntansi biasanya merujuk pada alat-alat atau bahan-bahan yang digunakan untuk mencatat transaksi keuangan, seperti kalkulator untuk menghitung angka, pensil untuk membuat catatan, dan kertas untuk menulis atau mencetak dokumen-dokumen akuntansi. Sepatu tidak memiliki fungsi atau peran dalam proses akuntansi sehingga tidak termasuk dalam pilihan yang benar.

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• 20.

### Gambar dibawah ini merupakan contoh dari?

• A.

Jurnal umum

• B.

Analisis pencatatan

• C.

Neraca saldo setelah penutupan

• D.

Laporan L/R

C. Neraca saldo setelah penutupan
Explanation
The given image is an example of a "neraca saldo setelah penutupan" or a post-closing trial balance. This is a financial statement that lists all the accounts and their balances after the closing entries have been made at the end of an accounting period. It helps in ensuring that the debits and credits are equal and the books are balanced.

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• Current Version
• Mar 21, 2023
Quiz Edited by
ProProfs Editorial Team
• Jan 06, 2017
Quiz Created by
Ismail_ajah