Soal Teori Kejuruan Akuntansi 1
PILIH JAWABAN YANG PALING BENAR
Questions and Answers
- 1.
Berikut ini termasuk ke dalam kelompok piutang kecuali....
- A.
Gaji dibayar dimuka
- B.
Piutang Bunga
- C.
Wesel Tagih
- D.
Wesel bayar
- E.
Bunga yang masih harus diterima
Correct Answer
D. Wesel bayarExplanation
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.Rate this question:
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- 2.
Dokumen yang digunakan sebagai dasar pencatatan penghapusan piutang adalah.........
- A.
Nota debet
- B.
Nota kredit
- C.
Memo Kredit
- D.
Bukti memorial
- E.
Jurnal Umum
Correct Answer
D. Bukti memorialExplanation
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.Rate this question:
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- 3.
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
- A.
Piutang usaha 700.000,00 Cadangan kerugian piutang 700.000,00
- B.
Piutang usaha 300.000,00 Kas 400.000,00 Cadangan kerugian piutang 700.000,0
- C.
Kas 700.000,00 Cadangan kerugian piutang 700.000,00
- D.
. Kas 700.000,00 . piutang usaha 400.000,00 Cadangan kerugian piutang 300.000,00
- E.
E. Kas 400.000,00 Cadangan kerugian piutang 300.000,00 Piutang Usaha 700.000,00
Correct Answer
B. Piutang usaha 300.000,00 Kas 400.000,00 Cadangan kerugian piutang 700.000,0Explanation
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.Rate this question:
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- 4.
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.....
- A.
. beban sewa Rp 12.000.000,00 Kas Rp 12.000.000,00
- B.
. beban sewa Rp 3.000.000,00 Sewa dibayar dimuka Rp 3.000.000,00
- C.
. Beban sewa Rp 9.000.000,00 sewa dibayar dimuka Rp 9.000.000,00
- D.
Ikhtisar laba rugi Rp 12.000.000,00 Beban sewA Rp 12.000.000,00
- E.
Sewa dibayar dimuka Rp 3.000.000,00 Beban sewa Ep 3.000.000,00
Correct Answer
C. . Beban sewa Rp 9.000.000,00 sewa dibayar dimuka Rp 9.000.000,00Explanation
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.Rate this question:
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- 5.
Rekening kontrol yang digunakan untuk mencatat persediaan adalah ....
- A.
Buku besar pembantu persediaan
- B.
Buku besar pembantu piutang
- C.
Buku besar pembantu utang
- D.
Jurnal
- E.
Buku besar
Correct Answer
A. Buku besar pembantu persediaanExplanation
The correct answer is "buku besar pembantu persediaan." This is because a "buku besar pembantu persediaan" is a subsidiary ledger that is used to record inventory transactions. It helps in keeping track of the quantity and value of inventory items, as well as any changes made to them. This ledger is specifically designed for inventory purposes and allows for better control and management of inventory records.Rate this question:
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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 ....
- A.
Rp1.000.000,00
- B.
Rp 4.000.000,00
- C.
Rp 4.500.000,00
- D.
Rp 4.900.000,00
- E.
Rp 5.000.000,00
Correct Answer
C. Rp 4.500.000,00Explanation
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.Rate this question:
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- 7.
Kejadian ekonomi yang mempengaruhi posisi harta, Utang dan modal suatu perusahaan disebut
- A.
Transaksi
- B.
Jumal
- C.
Buku Besar
- D.
Buku Pembantu
- E.
Neraca
Correct Answer
A. TransaksiExplanation
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).Rate this question:
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- 8.
. 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
- A.
Rp. 56.700.000
- B.
Rp.91.700.000
- C.
Rp. 71.700.000
- D.
Rp. 52.300.000
- E.
Rp 60.000.000
Correct Answer
D. Rp. 52.300.000Explanation
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.Rate this question:
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- 9.
Pengakuan beban yang didasarkan atas berlalunya waktu dapat dterapkan untuk pos-pos berikut ini, kecuali :
- A.
Penyusutan
- B.
Gaji
- C.
Sewa
- D.
Royalti
- E.
Asuransi
Correct Answer
B. GajiExplanation
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.Rate this question:
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- 10.
Penerimaan uang yang masih dalam perjalanan pada akhir bulan disebut :
- A.
Outstanding cek
- B.
Petty cash
- C.
Deposit in transit
- D.
Cancelled cek
- E.
Cash in bank
Correct Answer
C. Deposit in transitExplanation
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.Rate this question:
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- 11.
Dasar penyusutan dapat dipengaruhi oleh nilai BERIKUT INI, kecuali
- A.
Harga perolehan
- B.
Nilai sisa
- C.
Nilai buku
- D.
Nilai pasar
- E.
Nilai residu
Correct Answer
A. Harga perolehanExplanation
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.Rate this question:
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- 12.
Di antara kejadian berikut mana yang bukan merupakan transaksi usaha ?
- A.
Pembayaran gaji karyawan.
- B.
Pembelian Bahan Baku secara kredit
- C.
Penjualan Barang Dagangan secara tunai
- D.
Kenaikan Suku Bunga Pinjaman di Bank
- E.
Penerimaan pelunasan piutang
Correct Answer
D. Kenaikan Suku Bunga Pinjaman di BankExplanation
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.Rate this question:
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- 13.
Suatu Sistem pencatatan yang melibatkan dua sisi perkiraan yang terpengaruh adalah :
- A.
Single Entry System
- B.
Double Entry System
- C.
Periodical System
- D.
Perpectual System
- E.
Cash Basis
Correct Answer
B. Double Entry SystemExplanation
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.Rate this question:
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- 14.
Laporan yang menginformasikan hasil usaha suatu perusahaan dalam suatu periode tertentu disebut :
- A.
Balance Sheet
- B.
Cash Flow statement
- C.
Income Statement
- D.
Capital Statement
- E.
Retained Earning Statement
Correct Answer
C. Income StatementExplanation
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.Rate this question:
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- 15.
A payment of cash for the purchase of merchandise would be recorded in the :
- A.
Purchase Journal
- B.
Cash Payment Journal
- C.
Sales Journal
- D.
Cash Receipt Journal
- E.
General Journal
Correct Answer
B. Cash Payment JournalExplanation
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.Rate this question:
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- 16.
Penerimaan uang yang berasal dari transaksi-transaksi berikut ini merupakan pendapatan kecuali :
- A.
Bunga deposito
- B.
Penjualan jasa
- C.
Penjualan saham
- D.
Sewa ruangan
- E.
Pendapatan jasa giro
Correct Answer
C. Penjualan sahamExplanation
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.Rate this question:
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- 17.
Posting atau pemindahbukuan adalah proses pemindahan informasi dari :
- A.
Jurnal ke Neraca Saldo
- B.
Jurnal ke Buku Besar
- C.
Buku Besar ke Neraca Saldo
- D.
Neraca saldo ke ke buku besar
- E.
Buku Besar ke Laporan Keuangan
Correct Answer
B. Jurnal ke Buku BesarExplanation
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.Rate this question:
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- 18.
Pembelian kendaraan secara kredit akan dicatat sebagai
- A.
Debit pada Kendaraan dan Kredit pada Kas.
- B.
Debit pada Kendaraan dan Kredit pada Hutang
- C.
Debit pada Kas dan Kredit pada Kendaraan
- D.
Debit kas dan kredit kendaraan
- E.
Debit pada Hutang dan Kredit pada Kendaraan.
Correct Answer
B. Debit pada Kendaraan dan Kredit pada Hutang -
- 19.
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:
- A.
Rp.7.200.000
- B.
Rp.7.056.000
- C.
Rp.7.344.000
- D.
Rp 7.500.000
- E.
Rp.6.912.000
Correct Answer
A. Rp.7.200.000Explanation
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.Rate this question:
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- 20.
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?
- A.
Rp 20.000.000
- B.
Rp.24.500.000
- C.
Rp. 4.500.000
- D.
Rp 2.450.000
- E.
Rp 15.500.000
Correct Answer
E. Rp 15.500.000Explanation
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.Rate this question:
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Sekolah Global Mandiri - Wilayah Negara Kesatuan Republik Indonesia
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