Soal Ujian Teori Kejuruan Akuntansi 2010

Mengangkat pegawai (Hiring employees) is not an activity that is recorded in accounting. Accounting records financial transactions and events that involve the exchange of economic resources. Hiring employees is a personnel management activity and does not involve any financial transaction or exchange of economic resources.

When a company uses its assets to purchase equipment in cash, it will result in a decrease in the cash account (Harta lancar: Kas berkurang) and an increase in the equipment account (Harta lancar: Perlengkapan bertambah). This transaction does not affect the capital account (Modal), as it is not mentioned in the given options. Therefore, the correct answer is "Harta lancar: Kas berkurang, Harta lancar: Perlengkapan bertambah."

The correct answer is an accountant who works for a company and is bound to handle financial auditing within a specific company scope. This answer correctly describes the role of a company accountant who is responsible for managing and overseeing financial audits within a specific company.

LIFO stands for "Last In, First Out," which means that the item that was most recently added to a collection will be the first one to be removed. This method is commonly used in inventory management or data structures where the most recent data is the most relevant. In the given context, LIFO is the appropriate method because it states that the item that enters last is considered to be the first one to be removed.

The correct answer is "Harta = Hutang + Modal" because it represents the basic accounting equation, which states that the total assets of a company are equal to the total liabilities and owner's equity. In this equation, "Harta" represents the total assets, "Hutang" represents the total liabilities, and "Modal" represents the owner's equity or capital. Therefore, the equation accurately reflects the relationship between assets, liabilities, and owner's equity in accounting.

In a manufacturing company, there are three types of inventory: raw materials, work in process, and finished goods. These inventories represent the different stages of production. However, in a trading company, there is only one type of inventory, which is the merchandise or finished goods that are ready for sale. Therefore, the correct answer is "Persediaan bahan baku, persediaan barang dalam proses, persediaan barang jadi".

The correct answer is "Tanggal transaksi, nomor bukti , keterangan,REF, debit, kredit". This is because the given format of the general journal includes these specific columns. The "Tanggal transaksi" column is used to record the date of the transaction, the "nomor bukti" column is used to record the transaction number, the "keterangan" column is used to provide a description or explanation of the transaction, the "REF" column is used to refer to any relevant reference numbers, and the "debit" and "kredit" columns are used to record the amounts of debits and credits for each transaction.

When a cash sale occurs, it is recorded in the "Jurnal Penerimaan kas" or Cash Receipts Journal. This journal is used to record all cash received by the business, including cash sales. It helps in tracking and documenting the inflow of cash into the company. This journal entry is important for maintaining accurate financial records and for reconciliation purposes.

The correct answer is "Pendapatan dan Beban". This is because the income statement, also known as the profit and loss statement, presents information about the revenues (pendapatan) earned and the expenses (beban) incurred by a company during a specific period of time. It shows the company's financial performance by revealing whether it has made a profit or a loss. The income statement does not include information about assets (harta), liabilities (utang), equity (ekuitas), or cash flows (arus kas).

The purpose of a closing journal is to close/nominate nominal accounts so that the accounts can be used again to record transactions.

The given answer includes items that are commonly used in accounting processes. "Bukti transaksi" refers to transaction receipts or documents that provide evidence of a financial transaction. "Buku jurnal" is a journal book where all transactions are recorded. "Alat tulis kantor" refers to office stationery supplies, "alat hitung" refers to calculators or accounting tools, and "formulir laporan" refers to report forms. These items are essential for maintaining accurate and organized financial records and preparing financial reports.

Data akuntansi diperlukan oleh kreditur terutama untuk mengetahui kemampuan suatu perusahaan dalam mengembalikan pinjamannya baik pinjaman jangka pendek maupun jangka panjang. Kreditur adalah pihak yang memberikan pinjaman kepada perusahaan, dan mereka perlu memahami keuangan perusahaan untuk menilai risiko dan keamanan pinjaman mereka. Dengan melihat data akuntansi, kreditur dapat melihat apakah perusahaan memiliki kemampuan untuk membayar kembali pinjaman dengan tepat waktu dan apakah perusahaan memiliki kinerja keuangan yang sehat.

The correct answer is "Laporan Perubahan Modal, mengurangi ekuitas". This means that personal withdrawals by the owner (prive) are reported in the Statement of Changes in Equity and they reduce the equity of the business.

The correct answer is "Proses memasukkan informasi dan angka-angka dalam buku jurnal ke buku besar". This is the process of transferring the information and numerical data recorded in the journal to the general ledger. The general ledger is a central repository of all the accounts and their balances, and it provides a comprehensive view of the financial transactions of a company. By transferring the information from the journal to the general ledger, it ensures that all the transactions are properly recorded and organized for further analysis and reporting.

The correct answer is "laporan laba rugi". The laporan laba rugi, also known as the income statement, is a financial statement that shows the company's revenues, expenses, and net income or loss over a specific period of time. It includes the calculation of the cost of goods sold, which is an essential component in determining the gross profit and ultimately the net income of the company. Therefore, the laporan laba rugi is where the calculation of harga pokok penjualan (cost of goods sold) is found in a trading company.

The correct answer is Equipment (D) Rp 30.000.000,00 and Cash (K) Rp 30.000.000,00. This is because the transaction involves the purchase of equipment for cash, which means that the equipment account should be debited to increase its balance and the cash account should be credited to decrease its balance.

The correct answer is "Saldo debit". Pencatatan saldo awal pada kartu piutang dimasukkan ke kolom saldo debit karena saldo awal merupakan jumlah yang harus diterima oleh perusahaan dari pelanggan. Saldo debit menunjukkan jumlah piutang yang harus diterima oleh perusahaan, sedangkan saldo kredit menunjukkan jumlah piutang yang sudah dibayar oleh pelanggan.

The correct answer is "beban kerugian piutang xxx piutang dagang xxx". This is because when using the direct write-off method for bad debt, the company directly reduces its accounts receivable by the amount deemed uncollectible. This results in a loss for the company, which is recorded as "beban kerugian piutang" (bad debt expense) and reduces the value of "piutang dagang" (accounts receivable). Therefore, the correct journal entry for this method would include both "beban kerugian piutang" and "piutang dagang".

The correct answer is Goodwill, investasi dalam surat berharga, tanah.

Goodwill, investasi dalam surat berharga, dan tanah adalah kelompok rekening yang memiliki saldo normal (normal balance) debit. Saldo normal debit berarti bahwa peningkatan dalam rekening-rekening ini akan meningkatkan saldo akun, sedangkan penurunan akan mengurangi saldo akun. Dalam hal ini, peningkatan nilai goodwill, investasi dalam surat berharga, dan tanah akan meningkatkan saldo akun-akun ini, sedangkan penurunan nilai akan mengurangi saldo akun-akun ini.

The given options provide possible reasons for the difference between the bank cash balance according to the records and the balance in the bank statement, except for the "Tanggal Pencatatan" (Recording Date). The recording date is not a valid reason for the difference in balances.

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), a company is 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 financial statements provide a comprehensive overview of the company's financial position, performance, and cash flows, and are essential for stakeholders to make informed decisions.

The correct answer is Rp 3.550.000,00 (debit). This is because the given information states that the estimated salary expense is debited in the balance sheet column for Rp 3.300.000,00 and debited for Rp 250.000.000,00 in the adjustment column. When adjusting the balance sheet column, the total debited amount should include both the initial estimate and the adjustment, which is Rp 3.300.000,00 + Rp 250.000.000,00 = Rp 253.300.000,00. Therefore, the correct amount to be recorded in the adjusted balance sheet column is Rp 3.550.000,00 (debit).

The correct answer is "Perlengkapan bertambah Rp 1.500.000,00; Modal bertambah Rp 1.500.000,00". This is because when the business deposits office supplies worth Rp 1,500,000.00, it increases the value of office supplies by the same amount. This increase in assets is balanced by an increase in owner's equity (modal) since the business owns the office supplies.

If the debit column is smaller than the credit column in the income statement in the journal ledger, it means that the company has made a profit. This profit increases the equity of the company.

The correct answer is "dalam hal pengisian spt tahunan". This means that taxpayers are obligated to provide information regarding the annual tax return. This is necessary for the tax authorities to accurately assess the taxpayer's tax liability and ensure compliance with tax regulations.

The correct answer is "Sistem fisik". This is because the question states that the company sells many types of inexpensive items, making it difficult to calculate the cost for each type of item. In this case, a physical system would be used to physically count and track the inventory, rather than relying on a perpetual system that calculates the cost of each item.

When posting adjusting journal entries, the "ref" column in the general ledger account is filled with the name of the journal and the page number of the journal entry being recorded. This helps to track and reference the specific journal entry that is being posted in the general ledger.

The correct answer is Rp 2.125.000,00. The price of the machine is Rp 2.000.000,00. In addition to that, there are additional costs such as transportation cost (Rp 50.000,00), insurance cost (Rp 25.000,00), import duty (Rp 20.000,00), and installation cost (Rp 30.000,00). The residual value of the machine is Rp 500.000,00. To calculate the acquisition cost, we need to add the additional costs to the price of the machine and subtract the residual value. Therefore, the acquisition cost is Rp 2.000.000,00 + Rp 50.000,00 + Rp 25.000,00 + Rp 20.000,00 + Rp 30.000,00 - Rp 500.000,00 = Rp 2.125.000,00.

The correct answer is Piutang dagang (D) Rp15.000.000
Harga Pokok penjualan (D)Rp 11.500.000,00
Penjualan (K) Rp15.000.000
Persediaan (K) Rp 11.500.000,0

This answer is correct because it correctly records the sale of 5,000 kg of sugar at a price of Rp 3,000. The accounts affected are Piutang dagang (Accounts Receivable) as a debit for Rp 15,000,000, Harga Pokok penjualan (Cost of Goods Sold) as a debit for Rp 11,500,000, Penjualan (Sales) as a credit for Rp 15,000,000, and Persediaan (Inventory) as a credit for Rp 11,500,000. This reflects the decrease in inventory and the increase in sales and accounts receivable.

The correct answer is Debit Beban Kerugian Piutang; Kredit Piutang Dagang dengan jumlah Rp 250.000,00. This is because when Tn. Pasha experienced bankruptcy, the accounts receivable under his name needs to be written off. This means that the company recognizes that it will not be able to collect the amount owed by Tn. Pasha. As a result, the Beban Kerugian Piutang (Bad Debt Expense) account is debited to reflect the loss, and the Piutang Dagang (Accounts Receivable) account is credited to remove the amount from the company's books.

The correct answer is the fourth option: kas Rp 250.000,00 and utang usaha Rp 250.000,00. This is because the error in recording the payment for the business debt was an overstatement of Rp 250.000,00. To correct this error, the company needs to reduce both the kas (cash) account and the utang usaha (business debt) account by the same amount, which is Rp 250.000,00. By doing this, the error in the recording will be corrected, and the accounts will reflect the correct amount.

There is no journal entry needed because the payment of telephone expenses through petty cash does not require any additional accounting entries. The petty cash account is simply decreased by the amount paid, and the cash account is also decreased by the same amount. Therefore, there is no need for a separate journal entry in this case.

The correct answer is "Sisi sebelah kiri dan sisi sebelah kanan". In accounting, debit and credit represent the left and right sides of an account. Debit refers to the left side, which represents an increase in assets and expenses or a decrease in liabilities and equity. Credit refers to the right side, which represents an increase in liabilities, equity, and revenue or a decrease in assets and expenses. This convention is used to record transactions and maintain the balance in the accounting equation.

The correct answer is "utang lancar". This is because "saldo akun pendapatan diterima dimuka" refers to income received in advance, which is a liability. In the balance sheet, liabilities are reported under the current liabilities section, which includes short-term debts or obligations that are expected to be settled within one year. Therefore, "utang lancar" is the appropriate group to report the "saldo akun pendapatan diterima dimuka" in the balance sheet.

The correct answer is Rp 51.300.000,- because the income falls within the range of Rp 200.000.000,00 - Rp 243.000.000,00, which has a tax rate of 35%. Therefore, the tax amount can be calculated by multiplying the income by the tax rate, which is Rp 243.000.000,00 x 35% = Rp 85.050.000,-. However, since the income exceeds Rp 200.000.000,00, the tax amount is capped at the maximum rate of Rp 51.300.000,-.

The given information states that the accounts receivable balance as of November 30, 2009, was Rp 1,000,000. The journal recapitulation for December 2009 shows sales of Rp 2,500,000 and cash receipts of Rp 2,750,000. However, there was also a cash discount of Rp 100,000 and cash sales of Rp 750,000. Therefore, the total cash received from accounts receivable is Rp 2,750,000 - Rp 100,000 - Rp 750,000 = Rp 1,900,000. The accounts receivable balance as of December 31, 2009, is Rp 700,000. The difference between the general ledger accounts receivable balance and the subsidiary ledger accounts receivable balance is Rp 700,000 - Rp 1,900,000 = -Rp 1,200,000, which means the subsidiary ledger is overstated. Since the subsidiary ledger is higher than the general ledger, the correct answer is "Kurang Rp 50.000,00" (Less Rp 50,000.00).

Rekapitulasi jurnal adalah tindakan menjumlahkan kesecarahan keseluruhan masing-masing kolom debet dan kredit dari jurnal transaksi yang sudah dibuat sebelumnya. This means that rekapitulasi jurnal involves adding up the total of debits and credits in each column of the transaction journal that has been previously created.

The correct answer is "Copy faktur yang diterima dari penjual." This is because the Jurnal Penjualan is a record of sales transactions, and the copy of the invoice received from the seller serves as evidence of the transaction. The original invoice received from the seller may also be used, but the copy is sufficient for recording purposes. The other options, such as the original invoice received from the buyer or the invoice issued by the company for purchases, are not relevant to the Jurnal Penjualan.

The given correct answer is "Jurnal". A jurnal is a document that records all financial transactions in chronological order. It is an authorized source document that provides a detailed account of the transactions, including the date, description, and amount. Jurnal is an essential part of the accounting process as it helps in maintaining accurate and reliable financial records. It serves as a primary source for preparing financial statements and analyzing the financial performance of an organization.

The correct answer is "dokumen intern" because it refers to the documents that are issued by the company itself and are used for internal purposes. These documents include internal memos, reports, and other communication materials that are not shared with external parties.