Uji Pengetahuan Akuntansi Coba

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.

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."

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.

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.

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.

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.

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.

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.

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.

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.

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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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.

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.

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.

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.

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.

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.