Uji Pengetahuan Akuntansi Coba

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| By Chaptylana
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Chaptylana
Community Contributor
Quizzes Created: 1 | Total Attempts: 296
Questions: 24 | Attempts: 296

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Uji Pengetahuan Akuntansi Coba - Quiz


Questions and Answers
  • 1. 

    Hjkl;'

  • 2. 

    Suatu format yang terdiri dari beberapa kolom yang digunakan untuk menghimpun data akuntansi yang dibutuhkan dan dibuat untuk menyusun laporan keuangan secara sistematis, biasanya terdiri dari 8 atau 10 kolom dan tidak wajib dibuat dalam siklus akuntansi disebut sebagai…

    • A.

      Kertas Kerja

    • B.

      Neraca

    • C.

      Buku Besar

    • D.

      Jurnal

    Correct Answer
    A. Kertas Kerja
    Explanation
    Kertas kerja is a format consisting of several columns used to collect the necessary accounting data and is created to systematically prepare financial statements. It usually consists of 8 or 10 columns and is not mandatory to be created in the accounting cycle.

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  • 3. 

    Berikut merupakan jenis-jenis kolom yang terdapat pada lembar kertas kerja/neraca lajur, kecuali

    • A.

      Neraca Saldo

    • B.

      Penutupan

    • C.

      Rugi Laba

    • D.

      Neraca

    Correct Answer
    B. Penutupan
    Explanation
    The given options are all types of columns that are found in a worksheet/trial balance, except for "Penutupan" which means "Closing" in English. The closing column is not typically found in a worksheet or trial balance, as it is a process that occurs at the end of an accounting period to transfer the balances of temporary accounts to the retained earnings account.

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  • 4. 

    Bentuk dari Laporan Laba Rugi ada dua macam, yaitu…

    • A.

      Skontro dan Multiple Step

    • B.

      Staffel dan Single Step

    • C.

      Multiple Step dan Single Step

    • D.

      Skontro dan Staffel

    Correct Answer
    C. Multiple Step dan Single Step
    Explanation
    The correct answer is Multiple Step dan Single Step. These are the two types of formats for the Income Statement or Laporan Laba Rugi. The Multiple Step format includes multiple subtotals and separates different sources of revenue and expenses, providing a more detailed analysis of the company's financial performance. On the other hand, the Single Step format is simpler and presents all revenues and expenses in one category without any subtotals. Both formats have their advantages and can be used depending on the needs and preferences of the company.

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  • 5. 

    Akun khas yang membedakan pencatatan akuntansi perusahaan jasa dengan perusahaan dagang adalah…

    • A.

      Kas

    • B.

      Persediaan Barang Dagang

    • C.

      Utang Bank

    • D.

      Retur Pembelian

    Correct Answer
    D. Retur Pembelian
    Explanation
    The unique account that distinguishes the accounting records of a service company from a trading company is "Retur Pembelian." This account is used to record any returns of purchases made by the trading company. In a service company, there are no physical goods being bought or sold, so there would be no need for a "Retur Pembelian" account.

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  • 6. 

    Persediaan awal ditambah dengan pembelian bersih dikurangi dengan persediaan akhir, merupakan ciri-ciri dari perhitungan….

    • A.

      Harga Pokok Penjualan

    • B.

      Harga Pokok Produksi

    • C.

      Harga Pokok Produk

    • D.

      Harga Pokok Pembelian

    Correct Answer
    A. Harga Pokok Penjualan
    Explanation
    The given statement describes the calculation of "Harga Pokok Penjualan" (Cost of Goods Sold). It involves adding the beginning inventory to the net purchases and subtracting the ending inventory. This calculation is used to determine the cost of the goods that were sold during a specific period.

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  • 7. 

    Setiap transaksi yang terjadi dalam suatu perusahaan harus selalu dicatat dalam jurnal, walaupun tidak dapat dinilai dengan satuan uang.

    • A.

      True

    • B.

      False

    Correct Answer
    B. False
    Explanation
    This statement is false. Not every transaction that occurs in a company needs to be recorded in a journal. Only significant transactions that can be measured in monetary terms are typically recorded in the journal. Non-monetary transactions, such as internal transfers or adjustments, may be recorded in other subsidiary ledgers or documents.

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  • 8. 

    FIFO, LIFO, Average merupakan metode yang diterapkan dalam proses arus barang dagang dalam perusahaan dagang.

    • A.

      True

    • B.

      False

    Correct Answer
    B. False
    Explanation
    The statement is false because FIFO, LIFO, and Average are not methods applied in the process of merchandise flow in a trading company. FIFO (First-In, First-Out), LIFO (Last-In, First-Out), and Average are inventory valuation methods used to determine the cost of goods sold and the value of ending inventory. They are not specifically related to the process of merchandise flow within a trading company.

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  • 9. 

    Metode FIFO sangat cocok diterapkan ketika harga barang dagang sedang mengalami kenaikan karena dianggap lebih menguntungkan dibandingkan dengan metode lain.

    • A.

      True

    • B.

      False

    Correct Answer
    A. True
    Explanation
    The statement suggests that the FIFO method is suitable when the price of goods is increasing because it is considered more advantageous compared to other methods. This implies that using the FIFO method allows a business to sell its oldest inventory first, which can be beneficial during times of rising prices as it helps to maximize profits by selling goods at higher prices before they become more expensive. Therefore, the given answer "True" is correct.

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  • 10. 

    Perusahaan dapat menggunakan metode langsung dan tidak langsung (cadangan) untuk memperkirakan jumlah piutang yang tidak terbayar dalam catatan akuntansi.

    • A.

      True

    • B.

      False

    Correct Answer
    A. True
    Explanation
    Perusahaan dapat menggunakan metode langsung dan tidak langsung untuk memperkirakan jumlah piutang yang tidak terbayar dalam catatan akuntansi. This means that companies have the option to use either the direct or indirect method to estimate the amount of unpaid receivables in their accounting records.

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  • 11. 

    Transaksi pembelian surat berharga pada suatu perusahaan mempengaruhi jumlah arus kas perusahaan, oleh karena itu transaksi ini digolongkan dalam Aktivitas Pendanaan dalam Laporan Arus Kas

    • A.

      True

    • B.

      False

    Correct Answer
    B. False
    Explanation
    The given statement is false. The transaction of purchasing securities by a company does not directly affect the company's cash flow. Instead, it is classified as an investing activity in the Statement of Cash Flows. The cash flow is affected when the company receives dividends or interest from those securities, or when the company sells the securities.

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  • 12. 

    Ketika terjadi retur penjualan, maka transaksi ini akan mengurangi saldo....

    Correct Answer
    piutang dagang
    Piutang dagang
    Piutang Dagang
    Explanation
    The correct answer is "piutang dagang", "Piutang dagang", "Piutang Dagang". This is because when a sales return occurs, it will reduce the balance of accounts receivable. The term "piutang dagang" refers to trade receivables, which are the amounts owed to a company by its customers for goods or services provided on credit. The variations in capitalization ("piutang dagang", "Piutang dagang", "Piutang Dagang") are likely due to formatting or typographical differences.

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  • 13. 

    Bukti transaksi yang digunakan untuk mencatat pembelian secara kredit disebut...

    Correct Answer
    faktur pembelian
    Faktur pembelian
    Faktur Pembelian
    FAKTUR PEMBELIAN
    Explanation
    The correct answer is "faktur pembelian" or "Faktur pembelian" or "Faktur Pembelian" or "FAKTUR PEMBELIAN". This term refers to the proof of transaction used to record credit purchases. It is a document that provides details of the items purchased, the quantity, the price, and the terms of payment. The faktur pembelian is important for both the buyer and the seller as it serves as evidence of the transaction and can be used for accounting and tax purposes.

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  • 14. 

    Kepanjangan dari FOB adalah....

    Correct Answer
    free on board
    Free on board
    Free On board
    Free on Board
    Free On Board
    FREE ON BOARD
    Explanation
    FOB stands for "free on board" and refers to a shipping term used in international trade. It indicates that the seller is responsible for the cost and risk of delivering goods to a specified location, typically a port, and loading them onto a vessel. Once the goods are on board, the buyer assumes responsibility for any further transportation costs and risks. The different capitalizations of "free on board" in the answer options do not affect the meaning or correctness of the term.

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  • 15. 

    Saldo normal retur penjualan berada di sisi...

    Correct Answer
    debet
    debit
    Debet
    Debit
    DEBET
    DEBIT
    Explanation
    The correct answer is "debet" or "debit". In accounting, the term "saldo normal" refers to the normal balance of an account. For the account "retur penjualan" (sales returns), the normal balance is on the debit side. This means that when there is a return of sales, it will be recorded as a debit entry in the retur penjualan account.

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  • 16. 

    Syarat pembayaran 3/10, n/30 EOM. Kepanjangan dari EOM adalah ...

    Correct Answer
    end of month
    End of Month
    End of month
    END OF MONTH
    Explanation
    The correct answer is "end of month", "End of Month", "End of month", "END OF MONTH". The acronym EOM stands for "end of month", which refers to a payment term in which the full payment is due within 30 days from the end of the month in which the invoice was issued. This means that if the invoice is issued on January 15th, the payment is due by February 28th. The different capitalizations of the answer options do not affect the meaning of the acronym.

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  • 17. 

    Is [your statement here] true or false?

    • A.

      True

    • B.

      False

    Correct Answer
    A. True
    Explanation
    The given answer is true because it matches the statement mentioned in the question. The question asks if the statement is true or false, and the answer provided is "True." Therefore, the answer aligns with the question, indicating that the statement is indeed true.

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  • 18. 

    Fghjkl

    • A.

      True

    • B.

      False

    Correct Answer
    A. True
  • 19. 

    Is [your statement here] true or false?

    • A.

      True

    • B.

      False

    Correct Answer
    A. True
    Explanation
    The given answer is "True" because it directly corresponds to the question prompt. The question asks if the statement is true or false, and the answer provided is "True."

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Quiz Review Timeline +

Our quizzes are rigorously reviewed, monitored and continuously updated by our expert board to maintain accuracy, relevance, and timeliness.

  • Current Version
  • Mar 22, 2023
    Quiz Edited by
    ProProfs Editorial Team
  • Oct 14, 2014
    Quiz Created by
    Chaptylana
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