Soal Akuntansi Isi Nama

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Maalhidayah
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Quizzes Created: 13 | Total Attempts: 17,199
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Soal Akuntansi Isi Nama - Quiz

  ISI NAMA ANDA DAN MULAI MENGERJAKAN SOAL KLIK STAR QUIZ PILIH JAWABAN YANG PALING BENAR SETELAH ITU KLIK SUBMIT ANSWER


Questions and Answers
  • 1. 

    Sehubungan dengan adjusting journal entries, pernyataan dibawah ini benar, kecuali ...

    • A.

      Dibuat untuk menyesuaikan saldo akun-akun buku besar yang tidak mengambarkan keadaan yang seharusnya

    • B.

      Digunakan dalam proses penyelesaian kertas kerja laporan keuangan

    • C.

      Dipindahbukukan ke dalam akun buku besar yang terkait

    • D.

      Bersumber dari data akun buku besar pada akhir periode akuntansi

    • E.

      Dibuat dengan tujuan agar laporan keuangan disusun mengacu kepada standar akuntansi keuangan

    Correct Answer
    E. Dibuat dengan tujuan agar laporan keuangan disusun mengacu kepada standar akuntansi keuangan
    Explanation
    The given answer is incorrect because adjusting journal entries are not made with the sole purpose of ensuring that financial statements are prepared in accordance with accounting standards. Rather, adjusting journal entries are made to correct any errors or omissions in the accounts and to ensure that the financial statements reflect the true financial position of the company. Therefore, the correct answer is "digunakan dalam proses penyelesaian kertas kerja laporan keuangan" (used in the process of completing the working papers for financial statements).

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  • 2. 

    Fungsi Jurnal Penyesuaian adalah .......

    • A.

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

    • 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 seharusnNYA
    Explanation
    The function of adjusting journal entries is to correct the balances of ledger accounts that do not accurately reflect their true state. These entries are made at the end of an accounting period to ensure that the financial statements present a fair and accurate picture of the company's financial position and performance. By making these adjustments, the balances in the general ledger accounts are brought into alignment with the correct amounts, allowing for more accurate reporting and analysis.

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  • 3. 

    Dibawah ini merupakan akun yang memerlukan Jurnal Penyesuaian, kecuali ..

    • A.

      Perlengkapan, biaya yang masih harus dibayar

    • B.

      Mesin, Akm. Penyusutan mesin, pendapatan yang masih harus diterima

    • C.

      Biaya yang dibayar dimuka, akm. Penyusutan gedung

    • D.

      Pendapatan yang diterima dimuka, hutang gaji

    • E.

      Modal , perlengkapan

    Correct Answer
    E. Modal , perlengkapan
    Explanation
    Modal (capital) and perlengkapan (equipment) are both permanent accounts in the accounting system and do not require any adjusting entries. Adjusting entries are typically made for temporary accounts such as expenses, revenues, and prepaid expenses. Therefore, the correct answer is Modal , perlengkapan.

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  • 4. 

    Tanggal 1 Maret 2009 suatu perusahaan membayar sewa kantor Rp. 18.000.000,00 untuk masa 1 tahun dari data tersebut pada 31 Desember 2009 sewa dibayar dimuka berjumlah ......

    • A.

      Rp. 3.000.000,00

    • B.

      RP 4.500.000,00

    • C.

      Rp. 13.500.000,00

    • D.

      Rp. 15.000.000,00

    • E.

      Rp. 18.000.000,00

    Correct Answer
    A. Rp. 3.000.000,00
    Explanation
    On March 1, 2009, the company paid office rent of Rp. 18,000,000. Since the rent was paid in advance for one year, it means that the rent covers the period from March 1, 2009, to February 28, 2010. Therefore, on December 31, 2009, the remaining prepaid rent would be the amount for the months of January and February 2010, which is 2 months. The rent for 1 year is Rp. 18,000,000, so the monthly rent is Rp. 18,000,000 divided by 12 months, which is Rp. 1,500,000. Therefore, the remaining prepaid rent on December 31, 2009, is 2 months x Rp. 1,500,000 = Rp. 3,000,000.

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  • 5. 

    Akun beban sewa dalam neraca saldo perusahaan biaskop PELANGI per 31 desember 2009 menunjukkan saldo debet Rp. 60.000.000,00. Data penyesuaian antara lain menyebutkan sewa yang belum jatuh tempo ( unexpired ) Rp. 15.000.000,00. dari data tersebut jurnal penyesuaian yang diperlukan 31 Desember 2009 adalah ...  

    • A.

      Sewa dibayar dimuka (D)- Rp. 45.000.000,00 - - Beban sewa (k)Rp. 45.000.000,00

    • B.

      Beban sewa (D)Rp. 45.000.000,00 - - Sewa dibayar dimuka (K)Rp. 45.000.000,00

    • C.

      Beban Sewa (D) Rp. 45.000.000,00 - - Kas (K)Rp. 45.000.000,00

    • D.

      Sewa dibayar dimuka (D)Rp. 15.000.000,00 - - Beban sewa (K)Rp. 15.000.000,00

    • E.

      Sewa dibayar dimuka(D)Rp. 45.000.000,00 - - Beban sewa(K) Rp. 45.000.000,00

    Correct Answer
    D. Sewa dibayar dimuka (D)Rp. 15.000.000,00 - - Beban sewa (K)Rp. 15.000.000,00
    Explanation
    The correct answer is Sewa dibayar dimuka (D)Rp. 15.000.000,00 - Beban sewa (K)Rp. 15.000.000,00. This is because the unexpired rent of Rp. 15.000.000,00 needs to be adjusted. By debiting the Sewa dibayar dimuka account and crediting the Beban sewa account, we are recognizing the portion of the rent that has not yet been used up as an expense. This adjustment ensures that the financial statements accurately reflect the company's financial position and performance.

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  • 6. 

    Dalam neraca saldo PT WARNA JAYA  31 Desember 2009 terdapat akun asuransi dibayar dimuka dengan saldo Rp. 1.800.000,00.  menurut informasi penyesuaian, asuransi dibayar tanggal 1 Oktober 2009 untuk masa pertanggung 1 ( satu ) tahun. Berdasarkan data tersebut, jurnal penyesuaian yang diperlukan 31 Desember 2009 adalah .....

    • A.

      Beban asuransi -(D) Rp. 450.000,00 - - Asuransi dibayar dimuka (K) Rp.50.000,00

    • B.

      Asuransi dibayar dimuka(D) Rp. 450.000,00 - - Beban asuransi(K) Rp. 450.000,00

    • C.

      Beban asuransi (D) Rp. 1.350.000,00 - Asuransi dibayar dimuka (K) Rp. 1.350.000,00

    • D.

      Beban asuransi(D)- Rp. 450.000,00 - - Kas (K) Rp. 450.000,00

    • E.

      Beban asuransi(d) Rp. 300.000,00 - - Asuransi dibayar dimuka (K) Rp. 300.000,00

    Correct Answer
    A. Beban asuransi -(D) Rp. 450.000,00 - - Asuransi dibayar dimuka (K) Rp.50.000,00
    Explanation
    The correct answer is Beban asuransi -(D) Rp. 450.000,00 - Asuransi dibayar dimuka (K) Rp.50.000,00. This is because the adjustment is needed to reflect the portion of the prepaid insurance that has been used up during the year. The Beban asuransi account should be debited to recognize the expense incurred, and the Asuransi dibayar dimuka account should be credited to reduce the prepaid amount. The amount debited to Beban asuransi is calculated by dividing the prepaid amount by the number of months in the coverage period and multiplying it by the number of months elapsed since the payment date. In this case, the calculation would be (1.800.000 / 12) * 3 = 450.000.

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  • 7. 

    Dalam suatu perusahaan bengkel pada 31 Desember 2009 terdapat sebuah kendaraan yang sudah selesai dikerjakan tetapi belum diserahkan kepada pemiliknya. Harga kontrak kendaraan tersebut Rp. 2.000.000,00. Jurnal penyesuaian yang diperlukan untuk mencatat informasi tersebut adalah ….

    • A.

      Pendapatan yang masih harus diterima (D) Rp. 2.000.000,00 - - Pendapatan jasa (K) Rp. 2.000.000,00

    • B.

      Pendapatan jasa (D) Rp. 2.000.000,00 - - Pendapatan yang harus diterima --- (K) Rp. 2.000.000,00

    • C.

      Pendapatan yg masih harus diterima (D)Rp. 2.000.000,00 - - Piutang (K) Rp. 2.000.000,00

    • D.

      Kas (D) Rp. 2.000.000,00 - - Pendapatan jasa (K) Rp. 2.000.000,00

    • E.

      Pendapatan Jasa (D) Rp. 2.000.000,00 - - Piutang dagang (K) Rp. 2.000.000,00

    Correct Answer
    A. Pendapatan yang masih harus diterima (D) Rp. 2.000.000,00 - - Pendapatan jasa (K) Rp. 2.000.000,00
    Explanation
    The correct answer is "Pendapatan yang masih harus diterima (D) Rp. 2.000.000,00 - Pendapatan jasa (K) Rp. 2.000.000,00". This journal entry is necessary to record the revenue that has been earned but not yet received from the customer. By debiting "Pendapatan yang masih harus diterima" (Revenue receivable) and crediting "Pendapatan jasa" (Service revenue), it reflects that the company has recognized the revenue for the completed work even though the payment has not been received yet.

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  • 8. 

    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.

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

    • B.

      Sewa diterima dimuka (D)- Rp. 10.500.000,00 - - Pendapatan Sewa (K) Rp. 10.500.000,0

    • 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. 18.000.000,0

    • E.

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

    Correct Answer
    B. Sewa diterima dimuka (D)- Rp. 10.500.000,00 - - Pendapatan Sewa (K) Rp. 10.500.000,0
    Explanation
    The correct answer is Sewa diterima dimuka (D)- Rp. 10.500.000,00 - Pendapatan Sewa (K) Rp. 10.500.000,00. This is because the company received an advance payment for rent on June 1, 2009, for a period of 2 years. The amount of the advance payment is Rp. 36.000.000,00. Since the company only provided rental services for a portion of the advance payment period (from June 1, 2009, to December 31, 2009), the portion that corresponds to the rental period should be recognized as revenue. Therefore, the correct adjustment is to debit Sewa diterima dimuka and credit Pendapatan Sewa for the amount of Rp. 10.500.000,00.

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  • 9. 

    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 consist of balance sheet accounts such as prepaid expenses, accrued liabilities, and accounts receivable.

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  • 10. 

    Yang  merupakan kelompok akun  Laba Rugi  adalah...

    • A.

      Bunga yang masih harus dibayar, pendapatan sewa

    • B.

      Gaji yang masih harus dibayar, beban bunga

    • C.

      Beban listrik, pendapatan jasa service

    • D.

      Hutang sewa, pendapatan bunga

    • E.

      Asuransi dibayar dimuka, biaya listrik yang masih harus dibayar

    Correct Answer
    C. Beban listrik, pendapatan jasa service
    Explanation
    The correct answer is "Beban listrik, pendapatan jasa service." This is because the question is asking for accounts that belong to the "Laba Rugi" (Profit and Loss) category. "Beban listrik" (electricity expense) is an expense account that represents the cost of electricity used in the business, while "pendapatan jasa service" (service revenue) is a revenue account that represents the income generated from providing services. Both of these accounts are part of the Profit and Loss statement, which shows the company's revenues and expenses to determine its net profit or loss.

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  • 11. 

    Jenis laporan keuangan yang menggambarkan penghasilan dan beban suatu perusahaan dalam suatu periode adalah ....

    • A.

      Laporan perubahan posisi keuangan

    • B.

      Laporan perubahan laba perusahaan

    • C.

      Laporan Neraca

    • D.

      Laporan laba rugi

    • E.

      Catatan atas laporan keuangan

    Correct Answer
    D. Laporan laba rugi
    Explanation
    The correct answer is "Laporan laba rugi". This is because the laporan laba rugi, also known as the income statement or profit and loss statement, provides a summary of a company's revenues, expenses, and net income or loss for a specific period of time. It shows the company's financial performance and indicates whether it has generated a profit or incurred a loss during that period.

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  • 12. 

    Jenis laporan keuangan yang memberikan informasi mengenai aktiva, kewajiban dan ekuitas perusahaan adalah ......

    • A.

      Neraca

    • B.

      Laporan laba rugi

    • C.

      Laporan perubahan posisi keuangan

    • D.

      laporan perubahan laba ditahan

    • E.

      Laporan tambahan

    Correct Answer
    A. Neraca
    Explanation
    The correct answer is "neraca" because a balance sheet (neraca) provides information about a company's assets, liabilities, and equity. It shows the financial position of a company at a specific point in time, allowing stakeholders to understand the resources owned by the company, the obligations it has, and the shareholders' equity. The other options, such as the income statement (laporan laba rugi), statement of changes in financial position (laporan perubahan posisi keuangan), and statement of retained earnings (laporan perubahan laba ditahan), focus on different aspects of the company's financial performance and do not provide a comprehensive view of its financial position like the balance sheet does.

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  • 13. 

    Ekuitas dalam neraca suatu perusahaan  adalah ...

    • A.

      Jumlah setoran modal pemilik

    • B.

      Aba 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.

      Umlah 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 answer refers to equity in the balance sheet of a company, which represents the total amount of capital contributed by the owners of the company plus the net profit earned by the company. It is the residual claim on the company's assets after deducting liabilities.

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  • 14. 

    Berikut ini adalah sumber dari kas ...

    • A.

      Penerimaan piutang debit

    • B.

      Pembayaran beban biaya bank

    • C.

      Pembelian aktiva tetap

    • D.

      Pembayaran utang kepada kredit

    • E.

      Prive pemilik perusahaan

    Correct Answer
    A. Penerimaan piutang debit
    Explanation
    The correct answer is "penerimaan piutang debit". This means that the transaction recorded in the source is related to receiving payment for a debit account receivable.

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  • 15. 

    Kegunaan Jurnal penutup adalah ....

    • A.

      Untuk menutup/menolkan akun-akun nominal sehingga akun tersebut dapat digunakan kembali untuk mencatat transaksi –transaksi berikutnya.

    • B.

      Untuk menutup seluruh akun yang ada

    • C.

      Untuk menutup siklus akuntansi keuangan

    • D.

      Untuk menyusun laporan keuangan

    • E.

      Untuk menutup / menolkan akun kewajiban, modal, dan aktiva

    Correct Answer
    A. Untuk menutup/menolkan akun-akun nominal sehingga akun tersebut dapat digunakan kembali untuk mencatat transaksi –transaksi berikutnya.
    Explanation
    The correct answer is "untuk menutup/menolkan akun-akun nominal sehingga akun tersebut dapat digunakan kembali untuk mencatat transaksi –transaksi berikutnya." This means that the purpose of the closing journal is to close or zero out the nominal accounts so that they can be used again to record subsequent transactions.

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  • 16. 

    Dalam proses penyusunan jurnal penutup, kelompok akun apa saja yang perlu ditutup ?

    • A.

      Aktiva, kewajiban, dan utang

    • B.

      Kewajiban, modal, prive, dan beban

    • C.

      Akiva , kewajiban, pendapatan, dan beban

    • D.

      Modal, aktiva, beban dan laba rugi

    • E.

      Pendapatan, beban, prive dan laba rugi

    Correct Answer
    E. Pendapatan, beban, prive dan laba rugi
    Explanation
    In the process of preparing closing journal entries, the accounts that need to be closed are revenue, expenses, withdrawals (prive), and income summary (laba rugi). This is because these accounts are temporary accounts that are used to track the financial activity of a specific accounting period. By closing these accounts, the balances are transferred to the retained earnings account to start fresh in the next accounting period.

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  • 17. 

    Perkiraan pendapatan dan beban di tutup ke akun ...

    • A.

      Modal

    • B.

      Ikhtisar laba rugi

    • C.

      Harga pokok penjualan

    • D.

      Harga pokok produksi

    • E.

      Aktiva

    Correct Answer
    B. Ikhtisar laba rugi
    Explanation
    The correct answer is "ikhtisar laba rugi". The reason for this is that the "ikhtisar laba rugi" or income statement summarizes the revenues, expenses, gains, and losses of a business over a specific period of time. It provides information about the company's ability to generate profit by deducting expenses from revenues. Therefore, it is the appropriate account to close the estimates of income and expenses.

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  • 18. 

    Perkiraan ikhtisar laba rugi dan prive ditutup ke akun ..

    • A.

      Beban

    • B.

      Ikhtisar laba rugi

    • C.

      Pendapatan

    • D.

      Modal

    • E.

      Harga pokok produksi

    Correct Answer
    D. Modal
    Explanation
    The estimated summary of profit and loss and private expenses are closed to the capital account. This means that any profits or losses incurred by the business, as well as any personal expenses of the owner, are accounted for in the capital account. The capital account represents the owner's investment in the business and any changes in the capital account reflect the overall financial performance of the business. Therefore, closing the estimated summary of profit and loss and private expenses to the capital account ensures that all financial transactions are accurately recorded and reflected in the owner's equity.

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  • 19. 

    Apabila  menutup akun pendapatan maka akun tersebut dalam jurnal penutup akan berada disebelah ...

    • A.

      Debet

    • B.

      Kredit

    • C.

      Debet dan kredit

    • D.

      Ikhtisar laba rugi

    • E.

      Modal

    Correct Answer
    A. Debet
    Explanation
    When closing the revenue account, it will have a debit balance in the closing journal entry. This is because revenue is an income account, and closing it means transferring its balance to the retained earnings account, which is an equity account. To increase the retained earnings, a debit entry is made. Therefore, the correct answer is "debet".

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  • 20. 

    Akun bebah dalam jurnal penutup berada disebelah ....

    • A.

      Modal

    • B.

      Ikhtisar laba rugi

    • C.

      Debet

    • D.

      Kredit

    • E.

      Debet dan kredit

    Correct Answer
    D. Kredit
    Explanation
    In a closing journal entry, the account balances are transferred to the appropriate financial statement. In this case, the account "Akun bebah" is being transferred to the "kredit" side of the financial statement. This means that there is a credit balance in the account, indicating that there has been an increase in liabilities or a decrease in assets. Therefore, the correct answer is "kredit".

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  • 21. 

    Berikut ini jurnal penutup untuk akun prive yang benar adalah ...

    • A.

      Prive (D) xxxxx - - Kas (K) - xxxxx

    • B.

      Prive (D) xxxxx - - Modal (K) - xxxxx

    • C.

      Modal (D) xxxxx - - Prive (K) - xxxxx

    • D.

      Prive (D) xxxxx - - pendapatan (K) - xxxxx

    • E.

      Ikhtisar Laba Rugi (D) xxxxx - - Prive (K) - xxxxx

    Correct Answer
    C. Modal (D) xxxxx - - Prive (K) - xxxxx
    Explanation
    The correct answer is Modal (D) because the closing journal entries for the Prive account include a decrease in the Prive account and an increase in the Modal account. This indicates that the Prive account is being closed and its balance is being transferred to the Modal account.

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  • 22. 

    Berikut ini Jurnal untuk menutup akun beban yang benar adalah .....

    • A.

      Kas (D) xxxxx - - Beban (K) - xxxxx

    • B.

      Beban (D) xxxxx - - Kas (K) - xxxxx

    • C.

      Beban (D) xxxxx - - Modal (K) - xxxxx

    • D.

      Beban (D) xxxxx - - Ikhtisar Laba Rugi (K) - xxxxx

    • E.

      Khtisar Laba Rugi (D) xxxxx - - Beban (K) - xxxxx

    Correct Answer
    E. Khtisar Laba Rugi (D) xxxxx - - Beban (K) - xxxxx
    Explanation
    The correct answer is to debit Ikhtisar Laba Rugi and credit Beban. This entry is used to close out the temporary accounts related to expenses and transfer their balances to the permanent account, which is the owner's equity account. By debiting Ikhtisar Laba Rugi, we are reducing its balance and by crediting Beban, we are reducing its balance as well. This helps in summarizing the expenses and preparing the financial statements accurately.

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  • 23. 

    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
    The correct answer is "akun riill". After performing the closing journal entry to the general ledger accounts, the remaining accounts are the real accounts. Real accounts are the accounts that represent assets, liabilities, and owner's equity. Nominal accounts, on the other hand, are temporary accounts that are closed at the end of the accounting period. Therefore, the real accounts are the ones that are left after the closing process.

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  • 24. 

    1. Potongan yang digunakan dalam pembelian kredit adalah:
          

    • A.

      Purchases Term

    • B.

      Purchases Return

    • C.

      Purchases Discount

    • D.

      B dan c benar

    • E.

      A, b dan c benar

    Correct Answer
    C. Purchases Discount
    Explanation
    The correct answer is "Purchases Discount". In a credit purchase, a purchases discount can be applied to reduce the total amount owed. This discount is usually given as an incentive for prompt payment or for purchasing a certain quantity of goods. The discount is subtracted from the original purchase price, resulting in a lower amount that needs to be paid.

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  • 25. 

    1. Jurnal pembelian non-tunai
         

    • A.

      Purchases (D), Account Receivable (K)

    • B.

      Account Payable (D), Cash in Bank (K)

    • C.

      Account Payable (D), Purchases (K)

    • D.

      Purchases (D), Account Payable (K)

    • E.

      Purcahases (D) Cash in Bank (K)

    Correct Answer
    D. Purchases (D), Account Payable (K)
    Explanation
    The correct answer is "Purchases (D), Account Payable (K)". This is because when a non-cash purchase is made, it increases the Purchases account (debit) and increases the Account Payable account (credit) as the company owes money to the supplier for the purchase.

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  • 26. 

    1. Jurnal “sales return” dalam transaksi tunai:
                

    • A.

      Sales Return (D), Cash (K)

    • B.

      Cash (D), Sales Return (K)

    • C.

      Account Receivable (D), Sales Return (K)

    • D.

      Sales Return (D), Account Receivable (K)

    • E.

      Sales Return (D), Account Payable (K)

    Correct Answer
    A. Sales Return (D), Cash (K)
    Explanation
    The correct answer is Sales Return (D), Cash (K). This means that the journal entry for a sales return transaction in cash would be to debit the Sales Return account and credit the Cash account. This reflects the decrease in sales due to the return and the increase in cash received from the return.

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  • 27. 

    1. Sarana yang digunakan sebagai kertas kerja dalam penyusunan laporan keuangan disebut:
     

    • A.

      Balance Sheet

    • B.

      Work Sheet

    • C.

      Trial Balance

    • D.

      Adjusment Trial Balance

    • E.

      Income Statement

    Correct Answer
    B. Work Sheet
    Explanation
    A work sheet is a tool used in the preparation of financial statements, including the balance sheet, income statement, and trial balance. It is a document that helps organize and summarize financial information, making it easier to prepare accurate and complete financial statements. The work sheet includes sections for adjusting entries, trial balance, income statement, and balance sheet columns, allowing for the proper recording and analysis of financial data.

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  • 28. 

      Diketahui biaya gaji Rp. 10.000.000, pada akhir periode ada gaji yang belum dibayar untuk 2 orang @ Rp. 250.000. saldo biaya gaji pada kolom NSD sebesar.......

    • A.

      Rp. 10.000.000

    • B.

      Rp. 9.750.000

    • C.

      Rp. 10.250.000

    • D.

      Rp. 10.500.000

    • E.

      Rp. 9.500.000

    Correct Answer
    D. Rp. 10.500.000
    Explanation
    The correct answer is Rp. 10.500.000. This is because the total salary expense is Rp. 10.000.000 and there are two unpaid salaries of Rp. 250.000 each. Therefore, the total salary expense at the end of the period is Rp. 10.500.000.

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  • 29. 

    Jika di kolom Rugi-Laba saldo kredit lebih kecil daripada saldo debit, maka:               

    • A.

      Perusahaan rugi

    • B.

      Perusahaan laba

    • C.

      Selisih dimasukkan ke kolom neraca (Kredit)

    • D.

      Modal mengalami kenaikkan

    • E.

      Prive bertambah

    Correct Answer
    B. Perusahaan laba
    Explanation
    When the credit balance in the Profit-Loss column is smaller than the debit balance, it means that the company has made a profit. This is because the credit balance represents expenses and losses, while the debit balance represents income and gains. Therefore, if the credit balance is smaller, it indicates that the company's income and gains outweigh its expenses and losses, resulting in a profit for the company.

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  • 30. 

    Apabila diketahui gedung Rp. 500.000.000 dan penyusutan diperkirakan 10% setiap tahun, pada kolom neraca lajur, saldo gedung adalah

    • A.

      Rp. 500.000.000

    • B.

      Rp. 50.000.000

    • C.

      Rp. 450.000.000

    • D.

      Rp. 25.000.000

    • E.

      Rp 550.000.000

    Correct Answer
    A. Rp. 500.000.000
    Explanation
    The correct answer is Rp. 500.000.000 because the question states that the building has a value of Rp. 500.000.000 and the depreciation is estimated at 10% every year. Since there is no information given about the number of years or the accumulated depreciation, we can assume that the balance of the building remains the same as its initial value of Rp. 500.000.000.

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  • 31. 

    Bidang akuntansi yang melakukan kegiatan pemeriksaan atas laporan keuangan perusahaan adalah:           

    • A.

      Akuntansi Biaya

    • B.

      Akuntansi Manajemen

    • C.

      Akuntansi Keuangan

    • D.

      Auditing

    • E.

      Akuntansi Pemerintah

    Correct Answer
    D. Auditing
    Explanation
    Auditing is the field of accounting that is responsible for conducting examinations and reviews of a company's financial statements. This involves assessing the accuracy and reliability of the financial information presented in the company's reports. Auditors evaluate the financial records, internal controls, and compliance with accounting standards to ensure that the financial statements provide a true and fair view of the company's financial position. They also identify any potential errors, fraud, or irregularities and provide recommendations for improvement. Therefore, auditing is the correct answer as it specifically focuses on the examination of financial statements.

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  • 32. 

    Susunan kolom neraca lajur yang benar:     

    • A.

      NS-NSD-AJP-R/L-Neraca

    • B.

      NS-AJP-NSD-Neraca-R/L

    • C.

      NS-R/L-AJP,NSD,Neraca

    • D.

      AJP-NS--NSD-R/L-Neraca

    • E.

      NS-AJP-NSD-R/L-Neraca

    Correct Answer
    E. NS-AJP-NSD-R/L-Neraca
    Explanation
    The correct answer is NS-AJP-NSD-R/L-Neraca. This is the correct arrangement of the columns in the trial balance. "NS" represents the nominal start column, "AJP" represents the adjustments column, "NSD" represents the nominal start debit column, "R/L" represents the revenue/loss column, and "Neraca" represents the balance column. The correct order of these columns is important for accurately recording and calculating financial transactions and balances.

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  • 33. 

    Laporan keuangan yang berisi aktiva dan Pasiva

    • A.

      Income Statement

    • B.

      Capital Statement

    • C.

      Balance Sheet

    • D.

      Adjusted Trial Balance

    • E.

      Cash Flow Statement

    Correct Answer
    C. Balance Sheet
    Explanation
    The correct answer is Balance Sheet. The balance sheet is a financial statement that provides information about a company's assets and liabilities. It shows the financial position of a company at a specific point in time, typically at the end of a reporting period. The balance sheet is divided into two main sections: assets and liabilities. The assets represent what the company owns, while the liabilities represent what the company owes. The balance sheet is an important tool for investors, creditors, and other stakeholders to assess the financial health and stability of a company.

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  • 34. 

    Contoh dari rekening riil:      

    • A.

      Kas, Piutang, Pendapatan, Biaya, Peralatan

    • B.

      Hutang, Prive, Biaya, Gedung, Penyusutan

    • C.

      Piutang, Peralatan, Perlengkapan, Hutang, Modal

    • D.

      Pendapatan, Biaya, Modal, Hutang

    • E.

      Pendapatan , biaya

    Correct Answer
    C. Piutang, Peralatan, Perlengkapan, Hutang, Modal
    Explanation
    The correct answer is "Piutang, Peralatan, Perlengkapan, Hutang, Modal". This is because these accounts are commonly found in a real account. Piutang represents accounts receivable, Peralatan represents equipment, Perlengkapan represents supplies, Hutang represents liabilities, and Modal represents owner's equity. These accounts are all part of a company's financial transactions and are essential for recording and tracking its financial activities.

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  • 35. 

    1. Kegiatan yang mengkoreksi perkiraan-perkiraan yang mencerminkan keadaan aktiva, utang, modal, pendapatan dan biaya yang sebenarnya adalah:
          

    • A.

      Ledger

    • B.

      Trial Balance

    • C.

      Tujuan Adjusment

    • D.

      Balance Sheet

    • E.

      Income Statement

    Correct Answer
    C. Tujuan Adjusment
    Explanation
    The correct answer is "Tujuan Adjusment" because adjustment is the process of correcting the estimates reflected in the accounts to reflect the actual state of assets, liabilities, equity, income, and expenses. This is done to ensure that the financial statements are accurate and provide a true and fair view of the company's financial position. The purpose of adjustment is to make necessary changes to the accounts before preparing the financial statements.

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  • 36. 

    Rumus dari “Accounting Equation”:     

    • A.

      H = M – U

    • B.

      H = U + M

    • C.

      M = H + U

    • D.

      U = H + M

    • E.

      M = U - H

    Correct Answer
    B. H = U + M
    Explanation
    The correct answer is H = U + M. This equation represents the accounting equation, which states that the total assets (represented by H) are equal to the total liabilities (represented by U) plus the owner's equity (represented by M). This equation is fundamental in accounting as it shows the relationship between a company's assets, liabilities, and owner's equity.

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  • 37. 

    Contoh transaksi yang sudah dicatat dalam perkiraan yang bersangkutan tetapi saldo perkiraan masih harus disesuaikan agar dapat disajikan dalam jumlah yang sebenarnya:     

    • A.

      Biaya yang masih harus dibayar

    • B.

      Perlengkapan

    • C.

      Pendapatan yang masih harus diterima

    • D.

      A dan c benar

    • E.

      A, b dan c benar

    Correct Answer
    E. A, b dan c benar
    Explanation
    The correct answer is a, b, and c are correct. This means that all of the options (biaya yang masih harus dibayar, perlengkapan, and pendapatan yang masih harus diterima) are examples of transactions that have been recorded in the respective accounts but the account balances still need to be adjusted to reflect the true amount.

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  • 38. 

    Pihak yang tidak berkepentingan dengan  informasi akuntansi

    • A.

      Pemerintah

    • B.

      Kreditur

    • C.

      Debitur

    • D.

      Serikat Buruh

    • E.

      Manajer

    Correct Answer
    C. Debitur
    Explanation
    The correct answer is Debitur. Debitur refers to the party who owes money or has a liability to repay a debt. In the context of accounting information, the debtor is not directly involved or interested in the information as they are the ones who owe the money and are not concerned with the financial details. On the other hand, the government, creditors, labor unions, and managers may have a vested interest in accounting information for various reasons such as taxation, credit assessment, labor negotiations, and decision-making purposes.

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  • 39. 

    Pos-pos yang menyebabkan terjadinya perbedaan antara saldo perkiraan bank yang di buku besar perusahaan dengan saldo menurut laporan rekening bank disebut pos-pos ....

    • A.

      Konsolidasi

    • B.

      Rekonsiliasi

    • C.

      Rekomendas

    • D.

      Rekonstruksi

    • E.

      Revaluasi

    Correct Answer
    B. Rekonsiliasi
    Explanation
    The correct answer is "rekonsiliasi". Rekonsiliasi refers to the process of comparing the balance of the bank account in the company's general ledger with the balance according to the bank statement. It involves identifying and explaining any differences between the two balances, such as outstanding checks, deposits in transit, or bank errors. Rekonsiliasi is necessary to ensure the accuracy of the company's financial records and to detect any discrepancies or fraudulent activities.

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  • 40. 

    . Di bawah ini adalah transaksi-transaksi yang dibiayai dengan dana kas kecil, kecuali ....

    • A.

      Ongkos angkut

    • B.

      ongkos fotokopi

    • C.

      biaya listrik clan air

    • D.

      pembelian perangko clan materai

    • E.

      Pembelian kendaraan niaga

    Correct Answer
    E. Pembelian kendaraan niaga
    Explanation
    The given options consist of various expenses that can be funded with petty cash, such as transportation costs, photocopying expenses, electricity and water bills, and purchasing stamps and revenue stamps. However, the purchase of a commercial vehicle is not typically funded with petty cash as it is a significant expense that would require a separate budget or payment method.

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