Soal Teori Kejuruan Akuntansi 1

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| By Baskoro
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Quizzes Created: 23 | Total Attempts: 98,445
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  • 1/20 Pertanyaan

    Rekening kontrol yang digunakan untuk mencatat persediaan adalah ....

    • Buku besar pembantu persediaan
    • Buku besar pembantu piutang
    • Buku besar pembantu utang
    • Jurnal
    • Buku besar
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  • 2. 

     Posting atau pemindahbukuan adalah proses pemindahan informasi dari :

    • Jurnal ke Neraca Saldo

    • Jurnal ke Buku Besar

    • Buku Besar ke Neraca Saldo

    • Neraca saldo ke ke buku besar

    • Buku Besar ke Laporan Keuangan

    Correct Answer
    A. Jurnal ke Buku Besar
    Explanation
    The correct answer is "Jurnal ke Buku Besar". This is because the process of posting or transferring information involves moving the data recorded in the journal to the general ledger or the book of accounts. The general ledger, also known as the Buku Besar, is a central repository where all the financial transactions of a company are recorded and organized by account. Therefore, the correct step in the process is to transfer the information from the journal to the general ledger.

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  • 3. 

    Pembelian kendaraan secara kredit akan dicatat sebagai

    • Debit pada Kendaraan dan Kredit pada Kas.

    • Debit pada Kendaraan dan Kredit pada Hutang

    • Debit pada Kas dan Kredit pada Kendaraan

    • Debit kas dan kredit kendaraan

    • Debit pada Hutang dan Kredit pada Kendaraan.

    Correct Answer
    A. Debit pada Kendaraan dan Kredit pada Hutang
  • 4. 

    Di antara kejadian berikut mana yang bukan merupakan transaksi usaha ?

    • Pembayaran gaji karyawan.

    • Pembelian Bahan Baku secara kredit

    • Penjualan Barang Dagangan secara tunai

    • Kenaikan Suku Bunga Pinjaman di Bank

    • Penerimaan pelunasan piutang

    Correct Answer
    A. Kenaikan Suku Bunga Pinjaman di Bank
    Explanation
    Kenaikan suku bunga pinjaman di bank bukan merupakan transaksi usaha karena ini adalah perubahan dalam kondisi keuangan, bukan aktivitas yang melibatkan penerimaan atau pengeluaran uang. Transaksi usaha melibatkan pembayaran gaji karyawan, pembelian bahan baku secara kredit, penjualan barang dagangan secara tunai, dan penerimaan pelunasan piutang, yang semuanya melibatkan aliran uang dalam bisnis.

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  • 5. 

    Suatu Sistem  pencatatan yang melibatkan dua sisi perkiraan yang terpengaruh adalah :

    • Single Entry System

    • Double Entry System

    • Periodical System

    • Perpectual System

    • Cash Basis

    Correct Answer
    A. Double Entry System
    Explanation
    The correct answer is Double Entry System. The double entry system is a method of bookkeeping that involves recording each financial transaction in at least two different accounts. This system ensures that the accounting equation (assets = liabilities + equity) remains in balance and provides a comprehensive view of the financial transactions of a business. Each transaction affects at least two accounts, with one account debited and another account credited. This system provides more accuracy and transparency in financial reporting compared to the single entry system.

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  • 6. 

    CV ROLE mencatat persediaan dengan sistem perpetual LIFO, data persediaan barang C1 selama bulan Maret 2007 sebagai berikut. per             1 Juli    Persediaan 6500 kg @ Rp 1.000,00 Juli 10, pembelian 8000 kg @ Rp 1.100,00 Juli 20, penjualan 10.000 kg Dari data di atas harga pokok persediaan tgl. 20 Juli 2007 adalah ....

    • Rp1.000.000,00

    • Rp 4.000.000,00

    • Rp 4.500.000,00

    • Rp 4.900.000,00

    • Rp 5.000.000,00

    Correct Answer
    A. Rp 4.500.000,00
    Explanation
    The cost of goods sold is calculated using the LIFO (Last In, First Out) method, which means that the most recent purchases are assumed to be sold first. In this case, the purchase on July 10 of 8,000 kg at Rp 1,100.00 is the most recent purchase. Since there were only 10,000 kg sold on July 20, the remaining 6,500 kg from the July 1 inventory and 1,500 kg from the July 10 purchase are still in inventory. Therefore, the cost of goods sold is 10,000 kg * Rp 1,100.00 = Rp 11,000,000.00, and the cost of the remaining inventory is 8,000 kg * Rp 1,100.00 + 1,500 kg * Rp 1,000.00 = Rp 9,300,000.00. Thus, the cost of goods on July 20 is Rp 9,300,000.00, which is equal to Rp 4,500,000.00 less than the total cost of goods available.

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  • 7. 

    .  Suatu perusahaan memiliki kas Rp. 10.000.000, Piutang Rp. 15.000.000, Aset Tetap Rp. 47.000.000, Hutang Pajak Rp. 2.200.000, Hutang Dagang Rp. 7.500.000 dan Hutang Bank  Rp.10.000.000 berapakah jumlah ekuitas perusahaan tersebut     

    • Rp. 56.700.000

    • Rp.91.700.000

    • Rp. 71.700.000

    • Rp. 52.300.000

    • Rp 60.000.000

    Correct Answer
    A. Rp. 52.300.000
    Explanation
    The equity of a company is calculated by subtracting the total liabilities from the total assets. In this case, the total assets are the sum of cash, accounts receivable, and fixed assets, which is Rp. 10,000,000 + Rp. 15,000,000 + Rp. 47,000,000 = Rp. 72,000,000. The total liabilities are the sum of tax payable, accounts payable, and bank loans, which is Rp. 2,200,000 + Rp. 7,500,000 + Rp. 10,000,000 = Rp. 19,700,000. Therefore, the equity of the company is Rp. 72,000,000 - Rp. 19,700,000 = Rp. 52,300,000.

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  • 8. 

    Tanggal 8 November menjual barang dagangan dengan harga Rp.7.200.000 dan dengan syarat 2/10 net 30, maka jika jumlah tersebut dibayar pada tanggal 19 November adalah sebesar:

    • Rp.7.200.000

    • Rp.7.056.000

    • Rp.7.344.000

    • Rp 7.500.000

    • Rp.6.912.000

    Correct Answer
    A. Rp.7.200.000
    Explanation
    The question states that the goods were sold on November 8 with a price of Rp.7.200.000 and with the terms 2/10 net 30. This means that if the payment is made within 10 days, there will be a 2% discount, otherwise, the full amount is due within 30 days. The question does not provide any information about the payment date, so we cannot determine the exact amount to be paid on November 19. Therefore, the correct answer is Rp.7.200.000, as it is the original selling price mentioned in the question.

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  • 9. 

    Penerimaan uang yang masih dalam perjalanan pada akhir bulan disebut :  

    • Outstanding cek

    • Petty cash

    • Deposit in transit

    • Cancelled cek

    • Cash in bank

    Correct Answer
    A. Deposit in transit
    Explanation
    Deposit in transit refers to money that has been received but has not yet been recorded in the bank account at the end of the month. This can occur when a company receives a payment near the end of the month, but the bank does not process and record the deposit until the following month. Therefore, the correct answer is Deposit in transit.

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  • 10. 

    Kejadian ekonomi yang mempengaruhi posisi harta, Utang dan modal suatu perusahaan disebut

    • Transaksi

    • Jumal

    • Buku Besar

    • Buku Pembantu

    • Neraca

    Correct Answer
    A. Transaksi
    Explanation
    The correct answer is Transaksi. Transaksi refers to economic events that impact the position of assets, liabilities, and equity of a company. It involves any exchange or transfer of goods, services, or money between parties, resulting in a change in the financial position of the company. Transaksi is recorded in various accounting books, such as the Buku Besar (general ledger) and Buku Pembantu (subsidiary ledger), and is ultimately reflected in the financial statement called Neraca (balance sheet).

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  • 11. 

    Laporan yang menginformasikan hasil usaha suatu perusahaan dalam suatu periode tertentu disebut :

    • Balance Sheet

    • Cash Flow statement

    • Income Statement

    • Capital Statement

    • Retained Earning Statement

    Correct Answer
    A. Income Statement
    Explanation
    The income statement is a financial report that shows the revenues, expenses, and net income of a company during a specific period of time. It provides information on the company's profitability by subtracting expenses from revenue. This statement helps investors, creditors, and other stakeholders evaluate the company's financial performance and make decisions regarding investments or loans. The balance sheet, cash flow statement, capital statement, and retained earning statement are all important financial statements, but they do not specifically provide information about the company's performance during a specific period of time like the income statement does.

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  • 12. 

      A payment of cash for the purchase of merchandise would be recorded in the :   

    • Purchase Journal

    • Cash Payment Journal

    • Sales Journal

    • Cash Receipt Journal

    • General Journal

    Correct Answer
    A. Cash Payment Journal
    Explanation
    A payment of cash for the purchase of merchandise would be recorded in the Cash Payment Journal because this journal is used to record all cash payments made by the company, including payments for purchases of merchandise. This journal helps to track and reconcile all cash payments made by the company, ensuring accurate and organized financial records.

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  • 13. 

    Berikut ini  termasuk ke dalam kelompok piutang kecuali....

    • Gaji dibayar dimuka

    • Piutang Bunga

    • Wesel Tagih

    • Wesel bayar

    • Bunga yang masih harus diterima

    Correct Answer
    A. Wesel bayar
    Explanation
    The term "Wesel bayar" refers to a promissory note that has already been paid. Therefore, it does not belong to the group of receivables, as it represents a payment that has already been made.

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  • 14. 

    Pada tanggal 1 April 2009 dibayar sewa gedung untuk masa 1 tahun sebesar Rp 12.000.000,00, Jurnal yang dibuat pada tanggal 31 Desember 2009 jika pada waktu pembayaran menggunakan pendekatan harta (Neraca) adalah.....

    • . beban sewa Rp 12.000.000,00 Kas Rp 12.000.000,00

    • . beban sewa Rp 3.000.000,00 Sewa dibayar dimuka Rp 3.000.000,00

    • . Beban sewa Rp 9.000.000,00 sewa dibayar dimuka Rp 9.000.000,00

    • Ikhtisar laba rugi Rp 12.000.000,00 Beban sewA Rp 12.000.000,00

    • Sewa dibayar dimuka Rp 3.000.000,00 Beban sewa Ep 3.000.000,00

    Correct Answer
    A. . Beban sewa Rp 9.000.000,00 sewa dibayar dimuka Rp 9.000.000,00
    Explanation
    The correct answer is option C: Beban sewa Rp 9.000.000,00 and sewa dibayar dimuka Rp 9.000.000,00. This is because when using the asset approach (Neraca), the payment for rent in advance is recorded as an asset (sewa dibayar dimuka) on the balance sheet. As of December 31, 2009, only 9 months of the prepaid rent remains, so the expense (beban sewa) is calculated as 9/12 of the total rent paid. Therefore, the correct journal entry is to debit Beban sewa Rp 9.000.000,00 and credit sewa dibayar dimuka Rp 9.000.000,00.

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  • 15. 

    Pada  akhir  periode  saldo  perkiraan  Account  Receivable  adalah  Rp  20.000.000  dan  saldo  perkiraan Allowance for doubtful adalah Rp 4.500.000, berpakah nilai piutang yang diharapkan dapat direalisasii?  

    • Rp 20.000.000

    • Rp.24.500.000

    • Rp. 4.500.000

    • Rp 2.450.000

    • Rp 15.500.000

    Correct Answer
    A. Rp 15.500.000
    Explanation
    The expected realizable value of the receivables can be calculated by subtracting the allowance for doubtful accounts from the accounts receivable balance. In this case, the accounts receivable balance is Rp 20,000,000 and the allowance for doubtful accounts is Rp 4,500,000. Therefore, the expected realizable value of the receivables is Rp 15,500,000.

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  • 16. 

    Dokumen yang digunakan sebagai dasar pencatatan penghapusan piutang adalah.........

    • Nota debet

    • Nota kredit

    • Memo Kredit

    • Bukti memorial

    • Jurnal Umum

    Correct Answer
    A. Bukti memorial
    Explanation
    The correct answer is "Bukti memorial." A "Bukti memorial" is a document that is used as a basis for recording the deletion of debt. It serves as evidence or proof of the transaction, providing information about the debt being eliminated. This document is crucial for maintaining accurate financial records and ensuring transparency in accounting practices.

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  • 17. 

    Piutang usaha sebesar  Rp 700.000,00 dihapuskan tanggal 10 maret 2009. Pada tanggal 5 Juli 2009 debitur yang bersangkutan datang dan membayar Rp 400.000,00. Atas sisanya ia sanggup akan membayar pada tanggal 5 Agustus 2009, Jika penghapusan piutang dicatat dengan metode cadangan, jurnal untuk mencatat transaksi tanggal 5 Juli 2009 adalah

    • Piutang usaha 700.000,00 Cadangan kerugian piutang 700.000,00

    • Piutang usaha 300.000,00 Kas 400.000,00 Cadangan kerugian piutang 700.000,0

    • Kas 700.000,00 Cadangan kerugian piutang 700.000,00

    • . Kas 700.000,00 . piutang usaha 400.000,00 Cadangan kerugian piutang 300.000,00

    • E. Kas 400.000,00 Cadangan kerugian piutang 300.000,00 Piutang Usaha 700.000,00

    Correct Answer
    A. Piutang usaha 300.000,00 Kas 400.000,00 Cadangan kerugian piutang 700.000,0
    Explanation
    The correct answer is piutang usaha 300.000,00; Kas 400.000,00; Cadangan kerugian piutang 700.000,00. This is because on July 5, 2009, the debtor paid Rp 400,000.00, reducing the accounts receivable balance to Rp 300,000.00. The payment is recorded as a decrease in the accounts receivable (piutang usaha) and an increase in cash (kas). The bad debt reserve (cadangan kerugian piutang) remains unchanged as the remaining balance of Rp 300,000.00 is still outstanding and will be paid on August 5, 2009.

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  • 18. 

    Penerimaan uang yang berasal dari transaksi-transaksi berikut ini merupakan pendapatan kecuali :

    • Bunga deposito

    • Penjualan jasa

    • Penjualan saham

    • Sewa ruangan

    • Pendapatan jasa giro

    Correct Answer
    A. Penjualan saham
    Explanation
    The correct answer is "Penjualan saham". This is because the sale of shares is considered a capital transaction rather than revenue. Revenue is generated from the regular operations of a business, such as selling goods or providing services. Selling shares, on the other hand, involves the transfer of ownership in a company and is not directly related to the core revenue-generating activities of the business.

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  • 19. 

    Pengakuan beban yang didasarkan atas berlalunya waktu dapat dterapkan untuk pos-pos berikut ini, kecuali :

    • Penyusutan

    • Gaji

    • Sewa

    • Royalti

    • Asuransi

    Correct Answer
    A. Gaji
    Explanation
    The correct answer is Gaji. Pengakuan beban yang didasarkan atas berlalunya waktu dapat diterapkan untuk pos-pos seperti penyusutan, sewa, royalti, dan asuransi. Gaji, on the other hand, is typically recognized as an expense when it is incurred or paid, rather than being spread out over time. Therefore, it is not included in the category of expenses that are recognized based on the passage of time.

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  • 20. 

    Dasar penyusutan dapat dipengaruhi oleh nilai BERIKUT INI, kecuali

    • Harga perolehan

    • Nilai sisa

    • Nilai buku

    • Nilai pasar

    • Nilai residu

    Correct Answer
    A. Harga perolehan
    Explanation
    The correct answer is "harga perolehan". Harga perolehan refers to the acquisition cost of an asset, which is one of the factors that can affect the depreciation base. The other factors mentioned, such as nilai sisa (residual value), nilai buku (book value), nilai pasar (market value), and nilai residu (salvage value), are all components that can influence the depreciation calculation.

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  • Current Version
  • Mar 22, 2023
    Quiz Edited by
    ProProfs Editorial Team
  • Feb 01, 2010
    Quiz Created by
    Baskoro
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