Soal Latihan Ujian Teori Kejuruan Akuntansi Tahun 2017

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Soal Latihan Ujian Teori Kejuruan Akuntansi Tahun 2017 - Quiz

PILIIH LAH JAWABAN YANG BENAR


Questions and Answers
  • 1. 

    Persediaan barang  melalui pembelian , disimpan sementara, kemudian dijual tanpa mengadakan perubahan terlebih dahulu terhadap sifat barang yang bersangkutan disebut dengan……

    • A.

      Persediaan barang dagangan

    • B.

      Persediaan barang produksi

    • C.

      Persediaan barang dalam proses

    • D.

      Persediaan barang baku

    • E.

      Persediaan barang baku dan barang jadi

    Correct Answer
    A. Persediaan barang dagangan
    Explanation
    Persediaan barang dagangan refers to inventory that is purchased, temporarily stored, and then sold without undergoing any changes to its nature. This type of inventory includes finished goods that are ready for sale to customers.

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  • 2. 

    Dokumen transaksi pembelian atau penjualan dengan pembayaran secara kredit disebut.... a.   

    • A.

      Persediaan individual

    • B.

      Pencatatan kolektif

    • C.

      Laporan penerimaan barang

    • D.

      Memo debit

    • E.

      Buku jurnal pembeliaN

    Correct Answer
    C. Laporan penerimaan barang
    Explanation
    The correct answer is "Laporan penerimaan barang". This is because a "Laporan penerimaan barang" refers to a report that documents the receipt of goods. In the context of the given question, it makes sense that a document that records transactions of purchases or sales with credit payment would be a report on the receipt of goods.

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  • 3. 

    sSistem yang digunakan dalam pencatatan inventarisasi oleh perusahaan yang menjual barang yang jenisnya banyak , harga satuan tiap jenis barang relatif murah sehingga secara teknis HPP untuk tiap jenis barang sulit dihitung .Metode ini disebut dengan…… 

    • A.

      Sistem fisik

    • B.

      Sistem perpectual

    • C.

      Sistem memo Debet

    • D.

      Sistem memo kredit

    • E.

      Sistem fisik dan perpectual

    Correct Answer
    A. Sistem fisik
    Explanation
    The correct answer is "Sistem fisik". This system is used for inventory recording by companies that sell a large variety of inexpensive items, making it difficult to calculate the cost of goods sold (HPP) for each item. The physical system involves physically counting and recording the quantity of each item in stock, rather than relying on calculations or estimates. This method is suitable for businesses with a high volume of inventory and where the cost of each item is relatively low.

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  • 4. 

    Saldo awal ataupun saldo akhir utang normal adalah di sisi ...

    • A.

      Debet

    • B.

      Kredit

    • C.

      Kanan

    • D.

      Kiri

    • E.

      Debet dan kredit

    Correct Answer
    B. Kredit
    Explanation
    The correct answer is "Kredit". In accounting, the term "kredit" refers to the right side of the balance sheet or the credit side of a transaction. When a company has a normal credit balance, it means that increases in liabilities or equity are recorded on the credit side, while decreases are recorded on the debit side. Therefore, both the initial balance and the final balance of a liability account would be recorded on the credit side.

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  • 5. 

    Perhatikan urutan langkah membukukan data mutasi utang ke kartu utang berikut!          1. Mengidentifikasi data supplier/ pemasok                2. Menjurnal transaksi utang                 3. Menghitung mutasi utang                 4. Membukukan data mutasi utang          5. Mengelompokkan data supplier/ pemasok                Urutan  yang  benar adalah...              

    • A.

      1, 3, 4, 5, 2

    • B.

      1, 5, 2, 3, 4

    • C.

      1, 5, 3, 2, 4

    • D.

      1, 2, 3, 5, 4

    • E.

      1, 2, 4, 3, 5

    Correct Answer
    C. 1, 5, 3, 2, 4
    Explanation
    The correct sequence for recording debt mutation data on the debt card is as follows: first, identify the supplier/purchaser data, then calculate the debt mutation, next record the debt mutation data, and finally group the supplier/purchaser data. Therefore, the correct answer is 1, 5, 3, 2, 4.

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  • 6. 

    Berikut adalah prosedur pencatatan utang pada account payable procedure,                      kecuali…              

    • A.

      Faktur dari pemasok dicatat dalm jurnal pembelian

    • B.

      Informasi dalam jurnal pembelian kemudian di -posting ke dalam kartu utang yang diselenggarakan oleh setiap kreditur

    • C.

      Cek dicatat dalam jurnal pengeluaran kas

    • D.

      Informasi dalam jurnal pengeluaran kas yang bersangkutan dengan pembayaran utang di -posting ke dalam kartu utang

    • E.

      Setiap faktur dari pemasok dibuatkan dalam set voucher

    Correct Answer
    D. Informasi dalam jurnal pengeluaran kas yang bersangkutan dengan pembayaran utang di -posting ke dalam kartu utang
    Explanation
    The correct answer is "Informasi dalam jurnal pengeluaran kas yang bersangkutan dengan pembayaran utang di-posting ke dalam kartu utang." This means that the information in the cash disbursement journal related to debt payments is recorded in the accounts payable ledger. This step ensures that the payment made to the creditor is accurately recorded and updated in the accounts payable records.

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  • 7. 

     Jumlah/nilai yang diperkirakan akan dapat diterima, bila aktiva yang bersangkutan dijual atau ditukarkan karena aktiva tersebut secara ekonomis sudah tidak dapat dipergunakan lagi, disebut....

    • A.

      Nilai sisa

    • B.

      Nilai buku

    • C.

      Nilai taksiran

    • D.

      Nilai penjualan

    • E.

      Nilai perolehan

    Correct Answer
    B. Nilai buku
    Explanation
    The term "nilai buku" refers to the estimated amount or value that can be received when the asset is sold or exchanged because it is no longer economically usable. This term is commonly used in accounting to determine the remaining value of an asset after depreciation or impairment.

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  • 8. 

    Aktiva tetap (fixed asset) adalah …

    • A.

      Aktiva berwujud yang dimiliki oleh suartu perusahaan yang mempunyai masa manfaat kurang dari satu tahun

    • B.

      Aktiva berwujud yang dimiliki oleh suatu perusahaan yang mempunyaai masa manfaat lebih dari satu tahun

    • C.

      Seluruh aktiva yang dimiliki oleh suatu perusahaan

    • D.

      Seluruh aktiva yang diperoleh dari pihak kreditur

    • E.

      Seluruh aktiva baik yang berwujud maupun tidak berwujud yang mempunyai masa maanfaat tidak terbatas.

    Correct Answer
    B. Aktiva berwujud yang dimiliki oleh suatu perusahaan yang mempunyaai masa manfaat lebih dari satu tahun
    Explanation
    The correct answer is "Aktiva berwujud yang dimiliki oleh suatu perusahaan yang mempunyaai masa manfaat lebih dari satu tahun." This answer states that fixed assets are tangible assets owned by a company that have a useful life of more than one year. This definition accurately describes fixed assets, which are long-term assets used in the production or operation of a business.

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  • 9. 

    Tuntutan atau klaim perusahaan kepada  pihak ketiga baik terhadap perseorangan       maupun terhadap suatu badan usaha yang terjadi karena adanya suatu transaksi       disebut....

    • A.

      utang

    • B.

      Piutang

    • C.

      wesel

    • D.

      Promes

    • E.

      Biaya

    Correct Answer
    B. Piutang
    Explanation
    The correct answer is "piutang". The passage mentions that the company has a claim or demand against a third party, whether it be an individual or a business entity, due to a transaction. This aligns with the definition of "piutang" which refers to a company's accounts receivable or the amount owed to the company by its customers or clients.

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  • 10. 

    1. Berikut ini yang bukan termasuk bukti memorial ...

    • A.

      Pembetulan kesalahan

    • B.

      Pemakaian perlengkapan

    • C.

      Pengambilan barang

    • D.

      Penyesuaian-penyesuaian sebelum menyusun laporan keuangan

    • E.

      Rekening koran mengurang Rp. 2.500.000,-

    Correct Answer
    E. Rekening koran mengurang Rp. 2.500.000,-
    Explanation
    mencatat barang yang dibutuhkan

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  • 11. 

    Penghitungan dana kas kecil dihitung dari …

    • A.

      Saldo kas kecil dengan saldo bank

    • B.

      Saldo kas kecil dengan bukti pengeluaran

    • C.

      Saldo kas kecil dengan kas kecil

    • D.

      Saldo kas kecil catatan dengan saldo kas kecil secara fisik

    • E.

      Saldo kas kecil secara fisik dengan saldo kas

    Correct Answer
    D. Saldo kas kecil catatan dengan saldo kas kecil secara fisik
    Explanation
    The correct answer is "Saldo kas kecil catatan dengan saldo kas kecil secara fisik." This means that the calculation of the petty cash is done by comparing the recorded balance of the petty cash with the actual physical balance of the petty cash.

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  • 12. 

    Fungsi  Jurnal  Penyesuaian adalah .......

    • A.

      Untuk menyesuaikan saldo akun buku besar yang tidak menggambarkan keadaan yang seharusnya

    • B.

      Untuk mencatat transaksi-transaksi yang terjadi selama satu periode

    • C.

      Untuk mencatat saldo-saldo akun buku besar pada akhir periode

    • D.

      Untuk mengiktisarkan data transaksi dari data buku besar

    • E.

      Untuk menutup akun-akun nominal

    Correct Answer
    A. Untuk menyesuaikan saldo akun buku besar yang tidak menggambarkan keadaan yang seharusnya
    Explanation
    The correct answer is "untuk menyesuaikan saldo akun buku besar yang tidak menggambarkan keadaan yang seharusnya". The function of adjusting journal entries is to correct the account balances in the general ledger that do not accurately reflect the true financial position.

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  • 13. 

       Setelah dilakukan posting jurnal penutup ke akun buku besarnya masing-masing, maka akun –akun yang tersisa  adalah ...

    • A.

      Akun nominal

    • B.

      Akun riill

    • C.

      Aktiva

    • D.

      Utang

    • E.

      Modal

    Correct Answer
    B. Akun riill
    Explanation
    After the closing journal entries are posted to their respective general ledger accounts, the remaining accounts are the real accounts. Real accounts are permanent accounts that are not closed at the end of the accounting period and carry forward their balances to the next period. Nominal accounts, on the other hand, are temporary accounts that are closed at the end of the accounting period to transfer their balances to the retained earnings or owner's equity account. Therefore, the correct answer is "real accounts".

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  • 14. 

        Dalam Neraca saldo perusahaan yang berusaha menyewakan rumah, pada 31 Desember 2009 terdapat akun sewa diterima dimuka dengan saldo Rp. 36.000.000,00. jumlah tersebut diterima tanggal 1 Juni 2009 untuk masa sewa 2 ( dua ) tahun. Sehubungan dengan data tersebut, jurnal penyesuaian yang diperlukan 31 Desember 2009 adalah ....

    • A.

      Sewa diterima dimuka(D Rp. 10.500.000,00 - - Pendapatan sewa (K) Rp. 10.500.000,00

    • B.

      Kas -(D) Rp. 10.500.000,00 - - Pendapatan Sewa (K) Rp.10.500.000,00

    • C.

      Pendapatan Sewa (D) Rp. 9.000.000,00 - Sewa diterima dimuka (K) Rp. 9.000.000,00

    • D.

      Sewa diterima dimuka (D) Rp. 18.000.000,00 - Pendapatan sewa (K) Rp. 18.000.000,00

    • E.

      Kas (D) Rp. 9.000.000,00 - - Pendapatan sewa (K) Rp. 9.000.000,00

    Correct Answer
    A. Sewa diterima dimuka(D Rp. 10.500.000,00 - - Pendapatan sewa (K) Rp. 10.500.000,00
    Explanation
    The correct answer is Sewa diterima dimuka(D Rp. 10.500.000,00 - Pendapatan sewa (K) Rp. 10.500.000,00. This is the correct journal entry to adjust the accounts on December 31, 2009. The initial amount of Rp. 36.000.000,00 received on June 1, 2009 for a lease period of 2 years needs to be adjusted to reflect the portion of the revenue that has been earned by the end of the year. Since 6 months have passed since the initial payment, half of the amount (Rp. 18.000.000,00) is considered as revenue. Therefore, the remaining unearned revenue of Rp. 18.000.000,00 needs to be adjusted by debiting Sewa diterima dimuka and crediting Pendapatan sewa with the amount of Rp. 10.500.000,00.

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  • 15. 

        Perkiraan dibawah ini  yang bukan merupakan kelompok  akun neraca ...

    • A.

      Biaya dibayar dimuka, bunga yang masih harus dibayar

    • B.

      Sewa yang masih harus diterima, hutang gaji

    • C.

      Gaji yang belum dibayar, pendapatan yang masih harus diterima

    • D.

      Pendapatan yang diterima dimuka, piutang pendapatan

    • E.

      beban bunga, pendapatan sewa

    Correct Answer
    E. beban bunga, pendapatan sewa
    Explanation
    The correct answer is "beban bunga, pendapatan sewa". This is because "beban bunga" (interest expense) and "pendapatan sewa" (rental income) are both income statement accounts, not balance sheet accounts. The other options listed are all balance sheet accounts, such as prepaid expenses (biaya dibayar dimuka), accrued expenses (hutang gaji), and accounts receivable (piutang pendapatan).

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  • 16. 

    Ekuitas dalam neraca suatu perusahaan  adalah ...

    • A.

      Jumlah setoran modal pemilik

    • B.

      Laba bersih yang diperoleh perusahaan dalam suatu periode akuntansi

    • C.

      Hak residual ( sisa ) atas aktiva perusahaan setelah dikurangi kewajiban

    • D.

      Jumlah setoran modal pemilik setelah ditambah laba bersih yang diperoleh perusahaan

    • E.

      Jumlah setoran modal pemilik setelah ditambah penyisihan- penyisihan

    Correct Answer
    D. Jumlah setoran modal pemilik setelah ditambah laba bersih yang diperoleh perusahaan
    Explanation
    The correct answer is "jumlah setoran modal pemilik setelah ditambah laba bersih yang diperoleh perusahaan". This is because equity in a company's balance sheet represents the total amount of capital contributed by the owners, which is the sum of the owner's initial investment plus any additional capital contributed, and it is increased by the net income earned by the company.

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  • 17. 

    Format Neraca Lajur 10 kolom terdiri dari koloin-kolom :

    • A.

      Kode Akun; Nama Akun; Neraca Saldo (D-K); Penyesuaian (D-K); Neraca Saldo Disesuaikan (D-K); Laba Rugi (D-K), Neraca (D-K).

    • B.

      Tanggal; Nama Akun: Neraca Saldo (D-K); Penyesuaian (D-K); Neraca Saldo Disesuaikan (D-K); .Laba Rugi (D-K), Neraca (D-K).

    • C.

      Kode Akun; Keterangan; Neraca Saldo (D-K); Penyesuaian (D-K); Neraca Saldo Disesuaikan (D-K}; Laba Rugi (D-K). Neraca (D-K).

    • D.

      Kode Akun; Nania Akun; Ref; Neraca Saldo (D-K); Penyesuaian (D-K); Neraca Saldo Disesuaikan (D-K); Laba Rugi (D-K), Neraca (D-K).

    • E.

      Tanggal: Nama Akun; Ref; Neraca Saldo (D-K); Penyesuaian (D-K); Neraca Saldo Disesuaikan (D-K); Laba Rugi (D-K), Neraca (D-K).

    Correct Answer
    A. Kode Akun; Nama Akun; Neraca Saldo (D-K); Penyesuaian (D-K); Neraca Saldo Disesuaikan (D-K); Laba Rugi (D-K), Neraca (D-K).
    Explanation
    The given answer is the correct format for a 10-column Trial Balance. It includes the following columns: Kode Akun (Account Code), Nama Akun (Account Name), Neraca Saldo (D-K) (Balance Sheet Balance (D-C)), Penyesuaian (D-K) (Adjustment (D-C)), Neraca Saldo Disesuaikan (D-K) (Adjusted Balance Sheet Balance (D-C)), Laba Rugi (D-K) (Profit and Loss (D-C)), and Neraca (D-K) (Balance Sheet (D-C)). This format is commonly used in accounting to summarize the balances of accounts and determine the financial position of a company.

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  • 18. 

     Format jurnal umumnya berisi kolom-kolorn...

    • A.

      Tanggal Posting, Keterangan, No Bukti, Debit., Kredit, Saldo, D/K

    • B.

      Tanggal transaksi, Keterangan, nomor bukti, reF, debit, kredit

    • C.

      Tanggal Laporan, Keterangan, F, Debit, Kredit, Saldo, D;K

    • D.

      Tanggal Posting, Keterangan, F, Debit, Kredit

    • E.

      Tanggal Transaksi, Keterangan, Debit, Kredit

    Correct Answer
    B. Tanggal transaksi, Keterangan, nomor bukti, reF, debit, kredit
    Explanation
    The correct answer is "Tanggal transaksi, Keterangan, nomor bukti, reF, debit, kredit." This is because the given format lists the necessary columns for a journal entry, including the date of the transaction, a description of the transaction, a reference number, and the amounts for debit and credit. The other options either do not include all the necessary columns or include additional unnecessary columns.

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  • 19. 

    Perbedaan pokok akuntansi untuk perusahaan dagang dengan akuntansi untuk perusahaan manufaktur adalah terletak pada masalah:

    • A.

      Perhitungan Biaya penjualan

    • B.

      Perhitungan Biaya umum

    • C.

      Perhitungan Biaya umum dan administrasi

    • D.

      Perhitungan harga pokok penjualan

    • E.

      Perhitungan Biaya penjualan dan administrasi

    Correct Answer
    D. Perhitungan harga pokok penjualan
    Explanation
    The main difference between accounting for trading companies and manufacturing companies lies in the calculation of cost of goods sold. In trading companies, the cost of goods sold is determined by adding the cost of purchases to the beginning inventory and subtracting the ending inventory. On the other hand, in manufacturing companies, the cost of goods sold includes the cost of direct materials, direct labor, and manufacturing overhead. Therefore, the calculation of cost of goods sold is the correct answer as it accurately reflects the key distinction between the two types of companies.

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  • 20. 

    Laporan Keuangan yang harus disusun oleh perusahaan sesuai dengan ketentuan Pernyataan Standar Akuntansi Keuarigan (PSAK) adalah:  

    • A.

      Neraca, Laporan Laba Rugi, Laporan Ekuitas

    • B.

      Neraca, Laporan Laba Rugi, Laporan Ekuitas, Arus Kas

    • C.

      Neraca, Laporan Laba. Rugi, Laporan Ekuitas, Arus Kas, Catatan-catatan pendukung

    • D.

      Neraca, Laporan Laba. Rugi, Laporan Arus Kas

    • E.

      Neraca, Laporan Laba Rugi

    Correct Answer
    C. Neraca, Laporan Laba. Rugi, Laporan Ekuitas, Arus Kas, Catatan-catatan pendukung
    Explanation
    The correct answer is Neraca, Laporan Laba Rugi, Laporan Ekuitas, Arus Kas, Catatan-catatan pendukung. This is because according to the Pernyataan Standar Akuntansi Keuangan (PSAK), companies are required to prepare financial statements including the balance sheet (Neraca), income statement (Laporan Laba Rugi), statement of equity (Laporan Ekuitas), cash flow statement (Arus Kas), and supporting notes (Catatan-catatan pendukung). These statements provide a comprehensive overview of the company's financial position, performance, and cash flow, as well as additional information and explanations necessary for a complete understanding of the financial statements.

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  • 21. 

    Surat yang oleh wajib pajak digunakan untuk melaporkan perhitungan dan pembayaran pajak yang terutang dalam suatu masa pajak pada suatu saat disebut .....

    • A.

      SPT Tahunan

    • B.

      SPT Masa

    • C.

      Surat Setoran Pajak

    • D.

      NPWB

    • E.

      PTKP

    Correct Answer
    B. SPT Masa
    Explanation
    The correct answer is SPT Masa. SPT Masa is a form used by taxpayers to report and pay their taxes for a specific tax period. It is used to calculate and pay the taxes owed during that period. This form is different from SPT Tahunan, which is used to report annual taxes, and Surat Setoran Pajak, which is used to make tax payments without reporting any calculations. NPWB refers to the Taxpayer Identification Number, and PTKP refers to the Personal and Family Tax Allowance.

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  • 22. 

    Penghasilan kena Pajak adalah.....

    • A.

      Biaya untuk mendapatkan , menagih dan memelihara pajak

    • B.

      Penghasilan Bruto dikurangi dengan pengurang-pengurang yang diperbolehkan termasuk PTKP

    • C.

      Jumlah selisih nilai uang dan unsur-unsur penghasilan yang meliputi gaji tunjangan, premi asuransi yang dibayar oleh pemberi kerja

    • D.

      Iuran yang terkait dengan gaji yang dibayar oleh pegawai kepada dana pensiun yang pendirianya telah disahkan oleh Menkeu

    • E.

      Iuran yang berkaitan dengan gaji yang dibayar oleh pegawai kepada badan penyelenggara tabungan hari tua/ jaminan hari tuayang dipersamakan dengan dana pensiun yang pendirianya telah dishakan oleh Menkeu

    Correct Answer
    B. Penghasilan Bruto dikurangi dengan pengurang-pengurang yang diperbolehkan termasuk PTKP
    Explanation
    Penghasilan kena Pajak adalah jumlah penghasilan bruto dikurangi dengan pengurang-pengurang yang diperbolehkan termasuk PTKP. This means that taxable income is calculated by subtracting allowable deductions, including PTKP, from gross income.

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  • 23. 

    Pajak penghasilan sehubungan dengan pekerjaan, jasa dan kegiatan yang dilakukan oleh wajib pajak orang pribadi dalam negari maupun wajib pajak luar negeri berupa gaji, upah, honoraium, tunjangan dan pembayaran lain dengan nama dan dalam bentuk apapun dengan pekerjaan disebut

    • A.

      PPh psl 21

    • B.

      Pph pasl 22

    • C.

      PPh psl 23

    • D.

      PPh psl 25

    • E.

      PPn

    Correct Answer
    A. PPh psl 21
    Explanation
    The correct answer is PPh psl 21 because it refers to the income tax on employment, services, and activities carried out by individual taxpayers both within the country and foreign taxpayers in the form of salary, wages, honorarium, allowances, and other payments in any name and form in relation to employment.

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  • 24. 

    Besar PTKP yang berlaku  adalah

    • A.

      Untuk diri pajak Rp 13.200.000,00

    • B.

      Tambahanbagi diri pajak yang sudah kawin Rp 1.200.000,00

    • C.

      Tambahan untuk setiap anggota keluarga sedarah semenda dalam garis keturunan maksimal 3 orang Rp 1.200.000,00

    • D.

      Jawaban a. b, c benar semua

    • E.

      Jawaban a. b, c salah semua

    Correct Answer
    D. Jawaban a. b, c benar semua
    Explanation
    The correct answer is "Jawaban a. b, c benar semua" because all of the statements mentioned in options a, b, and c are true. The first statement states the applicable PTKP for an individual taxpayer is Rp 13,200,000. The second statement mentions the additional PTKP for a married taxpayer is Rp 1,200,000. The third statement states the additional PTKP for each legitimate descendant family member in the direct line, up to a maximum of 3 people, is Rp 1,200,000. Therefore, all of these statements are correct.

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  • 25. 

    Tuan Bimo kawin dan mempunyai 5 orang anak maka besarnya PTKP tiap tahun berdasarkan UU Pph  tahun 2006 adalah......

    • A.

      Rp 8.640.000,00

    • B.

      Rp 11.520.000,00

    • C.

      Rp 16.800.000,00

    • D.

      Rp 18.000.000,00

    • E.

      Rp 19.200.000,00

    Correct Answer
    D. Rp 18.000.000,00
    Explanation
    The correct answer is Rp 18.000.000,00 because according to the given information, Tuan Bimo is married and has 5 children. Under the UU Pph tahun 2006, the PTKP (Penghasilan Tidak Kena Pajak) or non-taxable income is determined based on the marital status and number of dependents. For a married individual with 5 children, the PTKP amount is Rp 18.000.000,00.

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  • 26. 

    PT ungu mempunyai penghawsilan kena pajak tahun 2007 sebesar Rp 75.000.000,00 maka Pph yang terhutang........................

    • A.

      Rp 4.500.000,00

    • B.

      Rp 5.250.000,00

    • C.

      Rp 5.750.000,00

    • D.

      Rp 8.750.000,00

    • E.

      Rp 11.250.000,00

    Correct Answer
    D. Rp 8.750.000,00
    Explanation
    The correct answer is Rp 8.750.000,00. This is because the taxable income of Rp 75.000.000,00 falls into the 15% tax bracket. Therefore, the amount of tax owed is calculated by multiplying the taxable income by the tax rate, which is 15%. 15% of Rp 75.000.000,00 is Rp 11.250.000,00. However, there is a tax credit of Rp 2.500.000,00, which reduces the tax owed to Rp 8.750.000,00.

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  • 27. 

    Laporan yang menunjukan posisi pengunaan uang, kas masuk dan kas keluar dalam perusahaan disebuat....

    • A.

      Cash flow statement

    • B.

      Income statement

    • C.

      Balance Sheet

    • D.

      Work Sheet

    • E.

      Trial Balance

    Correct Answer
    A. Cash flow statement
    Explanation
    The correct answer is Cash flow statement. A cash flow statement is a financial statement that shows the inflows and outflows of cash within a company. It provides information about the cash generated from operating activities, investing activities, and financing activities. This statement helps in assessing the liquidity and financial health of a company by showing how cash is being used and generated. It is an important tool for investors, creditors, and management to analyze the cash flow position of a company.

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  • 28. 

    Penerimaan uang dalam perjalanan pada  akhir bulan disebuat....

    • A.

      Out standing check

    • B.

      Deposit in transit

    • C.

      Petty cash

    • D.

      Cek Kosong

    • E.

      Cancellchek

    Correct Answer
    B. Deposit in transit
    Explanation
    Deposit in transit refers to money that has been received but has not yet been recorded in the company's books. This typically occurs when cash or checks are received near the end of the month and are not deposited until the following month. The correct answer suggests that the money received at the end of the month is considered a deposit in transit, indicating that it has not yet been recorded in the company's financial records.

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  • 29. 

    Perhatikan kertas kerja sebagian berikut ini (dalam ribuan) NAMA AKUN N Saldo AJP NSD R/L NERACA D K D K D K D K D K Piutang 1500     200 1300       1300   Utang   800       800       800 Prive 350       350       350   Penjualan   2200       2200   2200     Retur & pot Penjualan 450       450   450       Pembelian 1200       1200   1200       Beban Angkut Pembelian 150       150   150       Berdasarkan data yang diambil dari kertas kerja diatas jurnal penutup yang benar adalah...

    • A.

      Piutang (D) Rp 1300.000 Prive (D) 350.000 Ikhtisar R/L (K) 1.650.000

    • B.

      Utang (D) Rp 800.000 Ikhtisar R/L (K) 800.000

    • C.

      Ikhtisar R/L (D) 2.200.000 Penjualan (K) 2.200.000

    • D.

      Ikhtisar R/L (D) 1.800.000 retur pot penjualan (K) 450.000 Pembelian (K) 1200.000 Beban angkut pembelian(K) 150.000

    • E.

      Retur dan pot penjualan (D) 450.000 Pembelian (D) 1200.000 Beban angkut pembelian(D) 150.000 Ikhtisar R/L (K) 1.800.000

    Correct Answer
    D. Ikhtisar R/L (D) 1.800.000 retur pot penjualan (K) 450.000 Pembelian (K) 1200.000 Beban angkut pembelian(K) 150.000
    Explanation
    The correct answer is "Ikhtisar R/L (D) 1.800.000". This is because the total debit for Ikhtisar R/L is 1.800.000, which is the sum of the debits for Retur dan pot penjualan (450.000), Pembelian (1.200.000), and Beban angkut pembelian (150.000).

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  • 30. 

    Diketahui data perusahaan dagang sebagai berikut :Modal akhir                       Rp 12.500.000,00 penjualan  Bersih           Rp   5.150.000,00Harga Pokok Penjualan Rp   2.050.000,00Biaya-biaya                        Rp      650.000,00Prive                                    Rp      350.000,00Pendapatan lain-lain       Rp      400.000,00Besar modal awal perusahaan tersebut adalah..........

    • A.

      Rp. 17.500.000,00

    • B.

      Rp. 15.500.000,00

    • C.

      Rp. 10.000.000,00

    • D.

      Rp. 9.650.000,00

    • E.

      Rp. 9.300.000,00

    Correct Answer
    C. Rp. 10.000.000,00
    Explanation
    The correct answer is Rp. 10.000.000,00. This can be calculated by adding the modal akhir (Rp 12.500.000,00) and the prive (Rp 350.000,00), and then subtracting the penjualan bersih (Rp 5.150.000,00), the harga pokok penjualan (Rp 2.050.000,00), the biaya-biaya (Rp 650.000,00), and the pendapatan lain-lain (Rp 400.000,00). The calculation would be: 12.500.000 + 350.000 - 5.150.000 - 2.050.000 - 650.000 - 400.000 = 10.000.000.

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  • 31. 

    Cuplikan kertas kerja : NAMA AKUN N Saldo AJP NSD R/L NERACA D K D K D K D K D K Kas 12.700.000                   Piutang  Dagang 8.100.000                   Persediaan Barang Dag 86.000.000                   Utang   24.700.000                 Keterangan : Persediaan yang masihada di toko Rp 79.000.000,00Dari data diatas maka Jurnal Penyesuaian persediaan barang dengan pendekatan laba rugio adalah.........

    • A.

      Persediaan barang dagang ( D) Rp 86.000.000,00 Ikhtisar Laba rugi (K) Rp 86.000.000,00

    • B.

      Ikhtisar Laba rugi ( D) Rp 79.000.000,00 Persediaan barang dagang (K) Rp 79.000.000,00

    • C.

      Persediaan barang dagang ( D) Rp 86.000.000,00 Ikhtisar Laba rugi (K) Rp 86.000.000,00 Persediaan barang dagangI ( D) Rp 79.000.000,00 khtisar Laba rugi (K) Rp 79.000.000,00

    • D.

      Persediaan barang dagang ( D) Rp 86.000.000,00 Ikhtisar Laba rugi (K) Rp 86.000.000,00 Ikhtisar Laba rugi ( D) Rp 79.000.000,00 Persediaan barang dagang (K) Rp 79.000.000,00

    • E.

      Persediaan barang dagang ( D) Rp 79.000.000,00 Ikhtisar Laba rugi (K) Rp 79.000.000,00 Ikhtisar Laba rugi ( D) Rp 86.000.000,00 Persediaan barang dagang (K) Rp 86.000.000,00

    Correct Answer
    D. Persediaan barang dagang ( D) Rp 86.000.000,00 Ikhtisar Laba rugi (K) Rp 86.000.000,00 Ikhtisar Laba rugi ( D) Rp 79.000.000,00 Persediaan barang dagang (K) Rp 79.000.000,00
    Explanation
    The correct answer is the first option: Persediaan barang dagang (D) Rp 86.000.000,00 Ikhtisar Laba rugi (K) Rp 86.000.000,00. This is because the given information states that the remaining inventory in the store is Rp 79.000.000,00. Therefore, the adjustment entry should increase the inventory value by Rp 86.000.000,00 and decrease the profit and loss summary by the same amount.

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  • 32. 

    Saldo kas per 31 Agustus 2009 menurut catatan PT Mentari Rp 5.680.000 Menurut Rekening Koran Rp 6.860.000. Perbedaan ini karena :- cek dalam  peredaran                    Rp 750.000.00- Hasil Inkaso Bank                          Rp 625.000,00- Setoran dalam perjalanan            Rp 200.000,00- Jasa giro                                          Rp   20.000,00Saldo yang benar setelah rekonsiliasi adalah....

    • A.

      Rp 5.680.000

    • B.

      Rp 6.300.000

    • C.

      Rp 6.325.000

    • D.

      Rp 6.680.000

    • E.

      Rp7.060.000

    Correct Answer
    E. Rp7.060.000
    Explanation
    The correct answer is Rp7.060.000. This is because the saldo kas per 31 Agustus 2009 according to PT Mentari's records is Rp5.680.000, and according to the Rekening Koran it is Rp6.860.000. The difference between the two is due to the following factors: cek dalam peredaran Rp750.000, hasil inkaso bank Rp625.000, setoran dalam perjalanan Rp200.000, and jasa giro Rp20.000. By adding these differences to the saldo kas per 31 Agustus 2009 according to PT Mentari's records, we get the correct saldo kas after rekonsiliasi, which is Rp7.060.000.

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  • 33. 

    Menurut sistempencatan fisik  transaksi pembelian barang dagang  dicatat pada akun...

    • A.

      Mercahdise inventory disisi debet

    • B.

      Purchases disisi debet

    • C.

      Cost of good sold di sisi debet

    • D.

      Cost of sale di sisi debet

    • E.

      Purchase retur disisi debet

    Correct Answer
    B. Purchases disisi debet
    Explanation
    The correct answer is "Purchases disisi debet". In the physical inventory system, the purchases of merchandise are recorded on the debit side of the account. This means that when a company purchases goods for resale, the purchases account is debited to increase the balance in the account. This reflects the increase in the company's inventory and the cost of goods purchased.

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  • 34. 

    Pernyataan berikut yang menyebabkan berkurangnya modal perusahaan adalah.....

    • A.

      Pemilik perusahaan melakukan pengambilan prive melebihi besarnya laba yang diperolehnya

    • B.

      Perusahaan memperoleh laba tetapi besarnya laba yang diperolehnya lebih kecil apabila dibandingkan dengan pengambilan prive

    • C.

      Perusahaan mengalami kerugian

    • D.

      Jawaban a, b, benar

    • E.

      Jawaban a, b, c, benar

    Correct Answer
    E. Jawaban a, b, c, benar
    Explanation
    The correct answer is "jawaban a, b, c, benar". This means that all options a, b, and c are correct explanations for the decrease in the company's capital. Option a states that the owner of the company takes excessive personal withdrawals exceeding the amount of profit earned. Option b states that the company earns a profit, but the amount of profit earned is smaller compared to the personal withdrawals taken. Option c states that the company experiences losses. All three options indicate situations that can lead to a decrease in the company's capital.

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  • 35. 

    Asset perusahaan adalah...

    • A.

      Semua harta benda yang dimiliki oleh peemilik perusahaan

    • B.

      Harta benda yang dimiliki perusahaan dan harta benda pemilik perusahaan

    • C.

      Harta benda atau hak yang dimiliki oleh perusahaan

    • D.

      Kekayaan pemilik perusahaan yang diinveastasikan dalam perusahaan

    • E.

      Selisih antara modal pemilik perusahaan dengan hutang perusahaan

    Correct Answer
    C. Harta benda atau hak yang dimiliki oleh perusahaan
    Explanation
    The correct answer is "harta benda atau hak yang dimiliki oleh perusahaan". This answer states that assets of a company are the tangible and intangible properties or rights owned by the company. It encompasses both physical assets such as buildings, equipment, and inventory, as well as intangible assets like patents, trademarks, and goodwill. This definition aligns with the generally accepted accounting principles and reflects the comprehensive nature of a company's assets.

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  • 36. 

    Dari  kegiatan dalam siklus akuntansi dibawah ini yang merupakan kegiatan klsifikasi (penggolongan) transaksi yang terjadi  dalam perusahaan adalah.....

    • A.

      Menyusun neraca

    • B.

      Posting ke buku besar

    • C.

      Pencatatan dalam buku jurnal

    • D.

      Menyusun neraca saldo

    • E.

      Penyelesaian neraca lajur

    Correct Answer
    B. Posting ke buku besar
    Explanation
    The correct answer is "posting ke buku besar." This activity involves recording the transactions from the journal into the general ledger, which is a categorized and classified record of all the accounts in a company. By posting the transactions to the general ledger, the company can classify and group them according to their respective accounts, such as assets, liabilities, equity, revenue, and expenses. This step is crucial in the accounting cycle as it helps in summarizing and organizing the financial information for further analysis and preparation of financial statements.

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  • 37. 

    Sistem pengelolaan kas kecil yang menentukan plafond / jumlah maksimum dana kas kecil secara tetap disebut dengan......

    • A.

      Imperest fund system

    • B.

      Fluktuasi fund system

    • C.

      Periodical system

    • D.

      Perpectual system

    • E.

      Cash flow statement

    Correct Answer
    A. Imperest fund system
    Explanation
    The correct answer is imperest fund system. This system refers to the management of petty cash that determines a fixed maximum amount of petty cash funds. It is used to control and monitor small expenses and ensure that they are properly accounted for. The other options, such as Fluktuasi fund system, periodical system, perpectual system, and cash flow statement, do not specifically relate to the management of petty cash funds.

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  • 38. 

    Kegiatan mencocokan saldo perkiraan bank di perusahaan dengan saldo rekening perusahan di bank disebut.................

    • A.

      Reklasifikasi

    • B.

      Konsolidasi

    • C.

      Klasifikasi

    • D.

      Rekonsiliasi bank

    • E.

      Rekonsiliasi fiskal

    Correct Answer
    D. Rekonsiliasi bank
    Explanation
    The correct answer is "rekonsiliasi bank". Rekonsiliasi bank is the process of matching the company's bank account balance with the bank's balance. It involves comparing the transactions recorded by the company with the transactions recorded by the bank to identify any discrepancies and ensure that the balances are in agreement. The purpose of rekonsiliasi bank is to ensure the accuracy of the company's financial records and detect any errors or fraudulent activities.

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  • 39. 

    Kriteria  agar suatu aktiva dapat digolongkan ke dalam aktiva tetap  adalah.....

    • A.

      Mempunyai bentuk fisik

    • B.

      Digunakan dalam operasi perusahaan

    • C.

      Tidak untuk diperjual belikan

    • D.

      Masa manfaat lebih dari satu tahun

    • E.

      A, b, c, dan d benar

    Correct Answer
    E. A, b, c, dan d benar
    Explanation
    To be classified as a fixed asset, an asset must meet several criteria. Firstly, it must have a physical form, meaning it can be touched or seen. Secondly, it must be used in the company's operations, indicating that it is necessary for the business to function. Thirdly, it should not be intended for sale, suggesting that it is not a product or inventory. Lastly, it should have a useful life of more than one year, indicating that it will be used for an extended period. All of the given options (a, b, c, and d) meet these criteria and can be considered correct.

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  • 40. 

    Seperangkat peralatan dibeli dengan harga perolehan dengan harga perolehan Rp 6.000.000 pada tanggal  1 Oktober 2009 niolai residu  ditaksir Rp 1.000.000,00 dapat digunakan  selama 10 tahun  desusut dengan metode garis lurus . Besarnya penyusutan pada tahun 2009 adalah......

    • A.

      Rp 600.000

    • B.

      Rp 500.000

    • C.

      Rp 375.000

    • D.

      Rp 125.000

    • E.

      Rp 100.000

    Correct Answer
    D. Rp 125.000
    Explanation
    The correct answer is Rp 125.000. The explanation for this is that the equipment was purchased for Rp 6.000.000 with an estimated residual value of Rp 1.000.000. The useful life of the equipment is 10 years. To calculate the annual depreciation using the straight-line method, we subtract the residual value from the initial cost and divide it by the useful life. In this case, (Rp 6.000.000 - Rp 1.000.000) / 10 = Rp 500.000. However, since the equipment was purchased on October 1st, 2009, the depreciation for that year will be prorated. So, Rp 500.000 x 3/12 = Rp 125.000.

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