Soal Latihan Ujian Teori Kejuruan Akuntansi Tahun 2017

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.

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.

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.

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.

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.

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.

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.

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.

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".

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.

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.

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.

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.

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.

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.

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).

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.

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.

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.

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.

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.

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.

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).

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.

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.

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.

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.

mencatat barang yang dibutuhkan

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.