Soal Pertanyaan Dan Jawaban Kuis Akuntansi
Questions and Answers
- 1.
Utang lain-lain digolongkan sebagai …
- A.
Utang jangka pendek
- B.
Utang jangka panjang
- C.
Dianggap modal
- D.
Pendapatan ditangguhkan
Correct Answer
D. Pendapatan ditangguhkanExplanation
Pendapatan ditangguhkan merupakan kategori yang tepat untuk menggolongkan utang lain-lain. Utang lain-lain sering kali terdiri dari pendapatan yang telah diterima di muka, tetapi belum diakui sebagai pendapatan sebenarnya. Dalam hal ini, pendapatan ditangguhkan mencerminkan jumlah pendapatan yang harus ditunda atau ditangguhkan hingga kondisi tertentu terpenuhi. Oleh karena itu, menggolongkan utang lain-lain sebagai pendapatan ditangguhkan merupakan pilihan yang tepat.Rate this question:
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- 2.
Apakah yang dipikirkan hewan ini ?
- A.
Tulang
- B.
Tikus
- C.
Keju
- D.
Rumah
Correct Answer
A. TulangExplanation
The correct answer is "tulang" because when we think about what animals might think of, bones are often associated with them. Bones are a common part of an animal's diet and are also used for various purposes such as chewing, playing, or marking territory. Therefore, it is likely that when thinking about what this animal is thinking, "tulang" would be a reasonable answer.Rate this question:
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- 3.
Profesi Akuntan publik dapat digolongkan kedalam :
- A.
Akuntan intern
- B.
Akuntan ekstern
- C.
Akuntan pemerintah
- D.
Akuntan pajak
Correct Answer
B. Akuntan eksternExplanation
The correct answer is Akuntan ekstern. Akuntan ekstern refers to external accountants who provide services to clients outside of the organization. They are responsible for auditing financial statements, providing assurance services, and offering consulting advice to help improve the financial performance of their clients. This is different from other options such as akuntan intern, akuntan pemerintah, and akuntan pajak, which have different roles and responsibilities within the field of accounting.Rate this question:
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- 4.
Bukti transaksi penjualan atau pembelian secara kredit adalah
- A.
Memo
- B.
Nota kredit
- C.
Nota debet
- D.
Faktur
Correct Answer
D. FakturExplanation
The correct answer is "faktur". A faktur is a document that serves as proof of a sales or purchase transaction, specifically for credit transactions. It contains details such as the quantity, description, and price of the goods or services being sold or purchased. Faktur is commonly used in business transactions to keep track of credit sales or purchases and to provide evidence for accounting and tax purposes.Rate this question:
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- 5.
Perusahaan yang masuk golongan perusahaan industri ialah
- A.
Percetakan
- B.
Bengkel mobil
- C.
Bioskop
- D.
Toko yang menjual hasil pabrik
Correct Answer
A. PercetakanExplanation
A percetakan is a printing company, which falls under the category of industrial companies. The other options mentioned, such as bengkel mobil (car workshop), bioskop (cinema), and toko yang menjual hasil pabrik (store that sells factory-made products), do not fall under the category of industrial companies.Rate this question:
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- 6.
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
Correct Answer
C. Kewajiban dan modalExplanation
The passive side of a company's balance sheet includes liabilities and equity. Liabilities represent the company's obligations or debts, such as loans, accounts payable, and accrued expenses. Equity represents the owner's investment in the company and includes retained earnings and contributed capital. Therefore, the correct answer is "kewajiban dan modal" which translates to "liabilities and equity" in English.Rate this question:
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- 7.
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 diklarifikasikan
- D.
Laporan keuangan
Correct Answer
A. NeracaExplanation
Sebuah daftar yang memberikan perincian aktiva, perincian kewajiban, dan besar modal pada suatu waktu tertentu disebut neraca. Neraca adalah laporan keuangan yang digunakan untuk menggambarkan posisi keuangan suatu entitas pada suatu titik waktu. Dalam neraca, aktiva mencakup semua sumber daya yang dimiliki oleh entitas, kewajiban mencakup semua utang dan kewajiban yang harus dibayar oleh entitas, dan modal mencakup selisih antara aktiva dan kewajiban. Neraca memberikan gambaran tentang kekayaan dan kewajiban perusahaan serta menunjukkan apakah perusahaan tersebut memiliki kecukupan sumber daya untuk memenuhi kewajibannya.Rate this question:
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- 8.
Kategori aktiva lancar dapat meliputi
- A.
Kas
- B.
Piutang usaha
- C.
Persediaan perlengkapan
- D.
Benar semua
Correct Answer
D. Benar semuaExplanation
The correct answer is "benar semua" which means "all are correct" in English. This answer suggests that all the options mentioned in the question, which are cash, accounts receivable, and inventory of supplies, can be included in the current assets category. Current assets are those assets that are expected to be converted into cash or used up within a year. Cash, accounts receivable, and inventory of supplies are all examples of assets that are expected to be used up or converted into cash within a year, hence they can be classified as current assets.Rate this question:
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- 9.
Kategori utang lancar dapat meliputi
- A.
Utang usaha
- B.
Utang hipotik
- C.
Modal pemilik
- D.
Benar semua
Correct Answer
A. Utang usahaExplanation
The correct answer is "utang usaha". This is because the question is asking for examples of current liabilities, and "utang usaha" (trade payables) is a common type of current liability that represents amounts owed to suppliers or vendors for goods or services purchased on credit. "Utang hipotik" refers to mortgage debt, which is a long-term liability. "Modal pemilik" refers to owner's equity, which is not a liability. Therefore, "utang usaha" is the only option that fits the category of current liabilities.Rate this question:
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- 10.
Yang masuk kedalam golongan rekening riil ialah
- A.
Gaji yang masih harus dibayar
- B.
Sewa yang dibayar di muka
- C.
Kas
- D.
Benar semua
Correct Answer
D. Benar semuaExplanation
All of the options mentioned (Gaji yang masih harus dibayar, sewa yang dibayar di muka, and kas) fall under the category of real accounts. Real accounts are those that represent tangible assets, liabilities, or equity, and are not temporary in nature. Gaji yang masih harus dibayar represents an outstanding liability, sewa yang dibayar di muka represents a prepaid expense, and kas represents cash, all of which are tangible and long-term in nature. Therefore, it can be concluded that all of the options mentioned belong to the category of real accounts.Rate this question:
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- 11.
Yang masuk kedalam golongan rekening nominal ialah
- A.
Gaji yang dibayar dimuka
- B.
Biaya gaji
- C.
Gaji yang masih harus dibayar
- D.
Salah semua
Correct Answer
B. Biaya gajiExplanation
The correct answer is "biaya gaji". This is because "biaya gaji" is an expense account that records the cost of salaries and wages paid to employees. It is a nominal account because it is related to the expenses incurred in the normal course of business operations. On the other hand, "gaji yang dibayar dimuka" and "gaji yang masih harus dibayar" are both balance sheet accounts, specifically prepaid expenses and accrued expenses respectively. "Salah semua" means "all are incorrect".Rate this question:
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- 12.
Dalam penyusunan neraca lajur, yang dibuat terlebih dulu adalah
- A.
Neraca saldo
- B.
Ayat penyusunan
- C.
Laporan laba rugi
- D.
Benar semua
Correct Answer
A. Neraca saldoExplanation
The correct answer is "neraca saldo". In the process of preparing a trial balance, the first step is to create a ledger balance. A trial balance is a statement that lists all the accounts and their balances to ensure that the total debits equal the total credits. This helps in identifying any errors or discrepancies in the accounting records before preparing financial statements like the income statement and balance sheet. Therefore, the trial balance or "neraca saldo" is prepared first in the process of compiling a trial balance.Rate this question:
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- 13.
Harta yang dimiliki oleh suatu perusahaan, disebut
- A.
Aktiva
- B.
Kewajiban
- C.
Modal
- D.
Hak kekayaan pemilik
Correct Answer
A. AktivaExplanation
Harta yang dimiliki oleh suatu perusahaan disebut sebagai aktiva. Aktiva mencakup semua aset yang dimiliki oleh perusahaan, baik yang berwujud maupun yang tidak berwujud, seperti properti, peralatan, persediaan, piutang, dan lain sebagainya. Aktiva merupakan bagian penting dalam laporan keuangan perusahaan, karena mencerminkan nilai kekayaan dan potensi perusahaan untuk menghasilkan pendapatan di masa depan. Kewajiban adalah hutang atau kewajiban finansial yang harus dibayar oleh perusahaan, modal adalah investasi pemilik dalam perusahaan, dan hak kekayaan pemilik adalah nilai ekuitas pemilik dalam perusahaan.Rate this question:
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- 14.
Suatu daftar aktiva, kewajiban, dan modal suatu perusahaan pada tanggal tertentu, adalah
- A.
Neraca
- B.
Perhitungan laba rugi
- C.
Laporan modal
- D.
Laporan laba ditahan
Correct Answer
A. NeracaExplanation
The correct answer is "neraca". A neraca is a financial statement that provides a snapshot of a company's assets, liabilities, and equity at a specific date. It helps to assess the financial health and stability of a company by showing the balance between what the company owns (assets) and what it owes (liabilities and equity). The other options mentioned, such as perhitungan laba rugi (income statement), laporan modal (statement of equity), and laporan laba ditahan (statement of retained earnings), are different financial statements that focus on different aspects of a company's financial performance and position.Rate this question:
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- 15.
Gambar di atas termasuk ke dalam aktiva
- A.
Lancar
- B.
Tidak lancar
- C.
Kredit
- D.
Debet
Correct Answer
A. LancarExplanation
The given answer "lancar" is correct because the term "lancar" refers to current assets in accounting. Current assets are assets that are expected to be converted into cash or used up within one year or an operating cycle, whichever is longer. These assets include cash, accounts receivable, inventory, and prepaid expenses. Since the question mentions that the image belongs to "aktiva lancar," it indicates that the image represents current assets.Rate this question:
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- 16.
Perusahaan yang berbadan hukum di bawah ini adalah
- A.
Perseroan firma
- B.
Perseroan komanditer
- C.
Perseroan terbatas
- D.
Ketiga bentuk perusahaan tersebut diatas
Correct Answer
D. Ketiga bentuk perusahaan tersebut diatasExplanation
The correct answer is "Ketiga bentuk perusahaan tersebut diatas". The question is asking for the type of legal entity that the given companies belong to. The options provided are "Perseroan firma", "Perseroan komanditer", "Perseroan terbatas", and "Ketiga bentuk perusahaan tersebut diatas". The correct answer is "Ketiga bentuk perusahaan tersebut diatas" because it means "All of the above", indicating that all three types of companies mentioned (Perseroan firma, Perseroan komanditer, and Perseroan terbatas) are correct answers.Rate this question:
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- 17.
Akuntan yang bekerja pada sebuah perusahaan disebut
- A.
Akuntan intern
- B.
Akuntan ekstern
- C.
Akuntan publik
- D.
Akuntan pendidik
Correct Answer
A. Akuntan internExplanation
An akuntan intern refers to an accountant who works within a company. This can include tasks such as managing the company's financial records, preparing financial statements, and analyzing financial data for internal use. Unlike an akuntan ekstern or akuntan publik, who work externally for clients and provide services such as auditing and consulting, an akuntan intern focuses on the financial needs and operations of the specific company they are employed by. Akuntan pendidik, on the other hand, refers to an accounting educator or teacher.Rate this question:
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- 18.
Perusahaan yang masuk golongan perusahaan jasa ialah
- A.
Pasar Swalayan
- B.
Toserba
- C.
Perusahaan Reparasi Mobil
- D.
Pabrik minuman kaleng
Correct Answer
C. Perusahaan Reparasi MobilExplanation
The correct answer is "Perusahaan Reparasi Mobil". This is because a "perusahaan jasa" refers to a service-based company, and a car repair company falls under this category as it provides services related to repairing automobiles. The other options, such as Pasar Swalayan (supermarket), Toserba (department store), and Pabrik minuman kaleng (canned beverage factory), are not service-based companies but rather involve selling products or manufacturing goods.Rate this question:
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- 19.
Sistem pemberian nomor kode rekening
- A.
Sama antara perusahaan yang satu dengan perusahaan lainnya
- B.
Masing-masing berbeda
- C.
Sama dengan standar yang telah ada
- D.
Harus sesuai dengan Standar Akuntansi Keuangan (SAK)
Correct Answer
B. Masing-masing berbedaExplanation
The correct answer is "Masing-masing berbeda". The explanation for this answer is that the system of assigning account code numbers is different for each company. Each company has its own unique system for assigning account codes, which may be based on their specific needs, organizational structure, or industry requirements. Therefore, the account code numbering system is not the same between different companies.Rate this question:
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- 20.
Gambar diatas menunjukan contoh penulisan ?
- A.
Laporan laba rugi
- B.
Neraca
- C.
Neraca lajur
- D.
Transaksi
Correct Answer
B. NeracaExplanation
The given image is an example of a "neraca" or balance sheet. A balance sheet is a financial statement that provides a snapshot of a company's financial position at a specific point in time. It shows the company's assets, liabilities, and shareholders' equity, providing a summary of what the company owns and owes. This statement helps in analyzing the financial health and stability of the company.Rate this question:
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Sekolah Global Mandiri - Wilayah Negara Kesatuan Republik Indonesia
Sekolah Global Mandiri - Wilayah Negara Kesatuan Republik Indonesia
Seleksi Penerimaan Mahasiswa Baru Poltekkes Hermina Tahun 2020
Seleksi Penerimaan Mahasiswa Baru Poltekkes Hermina Tahun 2020
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