Soal Teori Ukk Akuntansi Smk Tahun 2013 B

Approved & Edited by ProProfs Editorial Team
The editorial team at ProProfs Quizzes consists of a select group of subject experts, trivia writers, and quiz masters who have authored over 10,000 quizzes taken by more than 100 million users. This team includes our in-house seasoned quiz moderators and subject matter experts. Our editorial experts, spread across the world, are rigorously trained using our comprehensive guidelines to ensure that you receive the highest quality quizzes.
Learn about Our Editorial Process
| By Baskoro
B
Baskoro
Community Contributor
Quizzes Created: 21 | Total Attempts: 85,680
Questions: 40 | Attempts: 2,008

SettingsSettingsSettings
Soal Teori Ukk Akuntansi Smk Tahun 2013 B - Quiz

Questions and Answers
  • 1. 

    Mengapa transaksi-transaksi harus dicatat di dalam jurnal ?

    • A.

      Untuk memastikan bahwa seluruh transaksi telah dipindahkan ke dalam Buku Besar

    • B.

      Untuk memastikan bahwa jumlah debit total sama dengan jumlah kredit total

    • C.

      Untuk mendapatkan suatu catatan kronologis dari seluruh transaksi

    • D.

      Untuk membantu penyiapan Laporan Keuangan

    • E.

      Untuk memberikan laporan kepada pemilik perusahaan

    Correct Answer
    C. Untuk mendapatkan suatu catatan kronologis dari seluruh transaksi
    Explanation
    The reason why transactions need to be recorded in a journal is to obtain a chronological record of all transactions. This allows for easier tracking and reference of past transactions, ensuring that all transactions are properly documented and accounted for. It also helps in maintaining an organized and systematic approach to recording financial activities, which is essential for preparing financial statements and reports.

    Rate this question:

  • 2. 

    Dibeli  kertas hvs dan kantong plastik dari PT AYA tunai senilai Rp 1.660.000,-Jurnal atas transaksi tersebut  ℘.

    • A.

      Store supplies Rp 1.660.000,00 - Cash in Bank Rp 1.660.000,00

    • B.

      Equipment Rp 1.660.000,00 - Cash in Bank Rp 1.660.000,00

    • C.

      Store supplies Rp 1.660.000,00 - Account Payable - Rp. 1.660.000,00

    • D.

      Equipment Rp 1.660.000,00 - Account Payable - Rp. 1.660.000,00

    • E.

      Account Payable Rp1.660.000,00 - Cash in Bank Rp 1.660.000,00

    Correct Answer
    A. Store supplies Rp 1.660.000,00 - Cash in Bank Rp 1.660.000,00
    Explanation
    The correct answer is "Store supplies Rp 1.660.000,00 -" and "Cash in Bank Rp 1.660.000,00". This is the correct journal entry for the transaction of purchasing paper and plastic bags from PT AYA for Rp 1.660.000,-. The entry debits the Store supplies account for the cost of the supplies and credits the Cash in Bank account for the amount paid in cash. This reflects the increase in store supplies and the decrease in cash due to the purchase.

    Rate this question:

  • 3. 

    3. Kolom Ref dalam format buku besar digunakan untuk mencatat 

    • A.

      . keterangan singkat

    • B.

      Nomor halaman jurnal

    • C.

      Tanggal transaksi

    • D.

      Nama debitur/kreditur

    • E.

      Nomor buku besar

    Correct Answer
    B. Nomor halaman jurnal
    Explanation
    The correct answer is "nomor halaman jurnal". In a general ledger format, the Ref column is used to record the page number of the journal where the transaction is originally recorded. This helps in cross-referencing and locating the detailed information of the transaction in the journal.

    Rate this question:

  • 4. 

    4. Pada tanggal 1 Oktober 2011 dibayar sewa untuk ruangan toko sebesar Rp.18.000.000,00 untuk jangka waktu 1 tahun, Jurnal penyesuaian per 31 Desember 2011 bila pencatatan menggunakan pendekatan laba/rugi ........

    • A.

      Prepaid rent Rp 13.500.000, - Rent Expense Rp 13.500.000

    • B.

      Prepaid Insurance Rp 13.500.000, - Cash in Bank Rp 13.500.000,-

    • C.

      Rent Expense Rp 13.50o.000, - Prepaid rent Rp 13.5o0.000

    • D.

      Rent Expense Rp 4500.000, - Prepaid rent Rp 4500.000,-

    • E.

      Prepaid rent Rp 4500.000, - Rent Expense Rp 4500.000,-

    Correct Answer
    A. Prepaid rent Rp 13.500.000, - Rent Expense Rp 13.500.000
    Explanation
    The correct answer is "Prepaid rent Rp 13.500.000, - Rent Expense Rp 13.500.000". This is the correct journal entry for adjusting prepaid rent using the income statement approach. The prepaid rent account is debited to decrease the prepaid amount and the rent expense account is credited to recognize the portion of rent expense for the period. This adjustment reflects the portion of prepaid rent that has been used up and should be expensed in the current period.

    Rate this question:

  • 5. 

    10. Sebagian data keuangan PT Cemerlang  per 31 Desember 2011 adalah sebagai berikut : No Perkiraan Saldo 311 Modal Saham Rp150.000.000,00 312 Laba ditahan Rp 75.000.000,00 411 Penjualan Rp 700.000.000,00 511 Harga Pokok Penj Rp 500.000.000,00 612 Beban gaji Rp 66.00.000,00   513 Beban perlengkapan Rp 3.000.000,00   211 Beban Penyusutan Rp 6.000.000,00      Berdasarkan data di atas jurnal penutup yang benar adalah ....      Berdasarkan data di atas jurnal penutup yang benar adalah ....  

    • A.

      Ikhtisar laba/rugi Rp 700.000.000,00 Pendapatan salon Rp 700.000.000,00

    • B.

      Ikhtisar laba/rugi Rp 75.000.000,00 Beban serba-serbi Rp 75.00.000,00

    • C.

      Laba ditahan Rp 75.000.000,00 Ikhtisar laba/rugi Rp 75.000.000,00

    • D.

      Laba ditahan Rp 75.000.000,00 Modal Saham Rp 75.000.000,00

    • E.

      Ikhtisar laba/rugi Rp 75.000.000,00 Laba ditahan Rp 75.000.000,00

    Correct Answer
    E. Ikhtisar laba/rugi Rp 75.000.000,00 Laba ditahan Rp 75.000.000,00
    Explanation
    The correct answer is Ikhtisar laba/rugi Rp 75.000.000,00 and Laba ditahan Rp 75.000.000,00. This is the correct closing entry because it shows the summary of the company's profit or loss for the period, which is Rp 75.000.000,00. The amount is then transferred to the retained earnings account, which is also Rp 75.000.000,00. This closing entry ensures that the company's income and expenses are properly accounted for and that the retained earnings reflect the accurate amount for the period.

    Rate this question:

  • 6. 

    Didalam laporan keuangan, akun beban penyusutan dan akumulasi penyusutan dicatat kedalam laporan ℘. dan ℘.. sesuai dengan PSAK.  

    • A.

      Laporan laba rugi dan neraca

    • B.

      Laporan arus kas dan neraca

    • C.

      Laporan perubahan equitas dan arus kas

    • D.

      Neraca dan laporan laba rugi

    • E.

      Neraca dan laporan perubahan equitas

    Correct Answer
    A. Laporan laba rugi dan neraca
    Explanation
    The correct answer is "Laporan laba rugi dan neraca." In a financial statement, the expense account for depreciation and the accumulated depreciation account are recorded in the income statement and balance sheet. The income statement (also known as the profit and loss statement or statement of comprehensive income) shows the company's revenues, expenses, and net income or loss for a specific period. The balance sheet shows the company's assets, liabilities, and shareholders' equity at a specific point in time. Both of these statements are essential components of a company's financial reporting.

    Rate this question:

  • 7. 

    Jika Pengisian kembali kas kecil sama besar dengan jumlah dana kas kecil yang telah dikeluarkan sistem dana kas kecil yang digunakan adalah℘.                 

    • A.

      Dana tetap

    • B.

      Dana berubah

    • C.

      Fluctuation method

    • D.

      Sistem fisik

    • E.

      Sitem pepetual

    Correct Answer
    A. Dana tetap
    Explanation
    The correct answer is "Dana tetap" because it means "fixed fund" in English. This term refers to a system where the amount of the petty cash replenishment is equal to the total amount of petty cash that has been disbursed. In this system, the petty cash fund remains constant and is replenished whenever it is depleted.

    Rate this question:

  • 8. 

    13. Pada tanggal 31 Desember 2011, dalam kas kecil terdapat : Uang tunai ........... Rp.500.000 Kwitansi untuk pengeluaran rekening listrik/ telpon/ air ....... Rp.1.500.000,00 Jika menggunkan metode imprest, maka jurnal penyesuaian yang harus di buat adalah ...  

    • A.

      Kas Rp.500.000,00 Kas kecil (k) Rp. 500.000,00

    • B.

      Beban listrik/air/telp. Rp.1.500.000,00 Kas (k) Rp.1.500.000,00

    • C.

      Kas Rp. 1500.000,00 Beban listrik/air/telp Rp.1500.000,00 Kas kecil Rp.500.000,00

    • D.

      Beban listrik/air/telp Rp.1500.000,00 Kas kecil Rp. 1500.000,00

    • E.

      Kas kecil Rp.1500.000,00 Kas Rp.1500.000,00

    Correct Answer
    D. Beban listrik/air/telp Rp.1500.000,00 Kas kecil Rp. 1500.000,00
    Explanation
    The correct answer is Beban listrik/air/telp Rp.1500.000,00 Kas kecil Rp. 1500.000,00. This is because the journal entry is recording the adjustment for the expenses incurred for electricity/telephone/water bills. The expenses are debited to the Beban listrik/air/telp account, and the corresponding credit is made to the Kas kecil account to reduce the balance in the petty cash fund.

    Rate this question:

  • 9. 

    Dalam voucher kas kecil tanggal 21 Juni 2010, Dibeli OFFICE SUPPLIES sebesar Rp.  500.000. Jika menggunakan Fluctuatife Fund System, maka jurnalnya adalah…….

    • A.

      Office Supplies Rp. 500.000 Petty Cash (k) Rp. 500.000

    • B.

      Office Supplies Rp. 500.000 Cash In Bank (k) Rp. 500.000

    • C.

      C. Cash In Bank Rp. 500.000 Office Supplies Rp. 500.00

    • D.

      Office Supplies Rp. 500.000 Petty Cash Rp. 500.000

    • E.

      Petty Cash Rp. 500.000 Cash In Bank (K) Rp. 500.000

    Correct Answer
    A. Office Supplies Rp. 500.000 Petty Cash (k) Rp. 500.000
    Explanation
    The correct answer is Office Supplies Rp. 500.000 Petty Cash (k) Rp. 500.000. This is because when purchasing office supplies using petty cash, the petty cash account is credited (k) to decrease the amount of cash in the account, and the office supplies account is debited to increase the amount of supplies purchased.

    Rate this question:

  • 10. 

    Saldo kas perusahaan per 31 Maret 2011 adalah Rp 45.000.000,00.  Saldo bank pada tanggal yang sama Rp 60.000.000,00.  Setelah diteliti ternyata Out Standing Chek Rp Rp5.000.000,00 dan hasil inkaso belum dicatat perusahaan Rp 10.000.000,00. Maka saldo bank yang sebenarnya adalah ….

    • A.

      Rp 15.000.000,00

    • B.

      Rp 45.000.000,00

    • C.

      Rp 55.000.000,00

    • D.

      Rp 65.000.000,00

    • E.

      Rp 105.000.000,00

    Correct Answer
    C. Rp 55.000.000,00
    Explanation
    The correct answer is Rp 55.000.000,00. This is because the given information states that the cash balance of the company is Rp 45.000.000,00 and the bank balance is Rp 60.000.000,00. After further examination, it is discovered that there is an outstanding check of Rp 5.000.000,00 and unrecorded collection of Rp 10.000.000,00. To find the actual bank balance, we subtract the outstanding check and add the unrecorded collection to the given bank balance. Therefore, the actual bank balance is Rp 55.000.000,00.

    Rate this question:

  • 11. 

    Saldo kas UD. UTAMA mengalami perbedaan dengan saldo rekening koran pada Bank Mandiri, setelah dilakukan rekonsiliasi bank penyebabnya antara lain;
    • deposit intransit sebesar   Rp.  15.000.000.
    • Bank telah mengkredit untuk jasa giro Rp. 415.000 dan mendebet untuk administrasi bank Rp. 200.000.
    Berdasarkan data diatas, jurnal penyesuaiannya adalah……..  

    • A.

      Pendapatan bunga Rp. 415.000 Beban administrasi bank Rp. 200.000 Kas Rp. 215.000

    • B.

      Kas Rp. 415.000 Beban administrasi bankRp. 200.000 Pendapatan bunga Rp. 615.000

    • C.

      Kas Rp. 215.000 Beban administrasi bank Rp. 200.000 Pendapatan bunga Rp. 415.000

    • D.

      Kas Rp. 415.000 Pendapatan bunga Rp. 415.000

    • E.

      Beban administrasi bank Rp. 200.000 Kas Rp. 200.000

    Correct Answer
    C. Kas Rp. 215.000 Beban administrasi bank Rp. 200.000 Pendapatan bunga Rp. 415.000
    Explanation
    The correct answer is kas Rp. 215.000, Beban administrasi bank Rp. 200.000, Pendapatan bunga Rp. 415.000. This is because the bank has credited Rp. 415.000 for giro services and debited Rp. 200.000 for bank administration. Therefore, the adjustment entry should include a debit of Rp. 415.000 to Pendapatan bunga (interest income) and a credit of Rp. 200.000 to Beban administrasi bank (bank administration expense). Additionally, there is a difference of Rp. 15.000.000 due to a deposit in transit, which is not included in the adjustment entry.

    Rate this question:

  • 12. 

    .  Pada tanggal 14 Januari 2012, Toko ABC menjual barang dagang secara kredit sebesar Rp. 6.000.000, dengan syarat 2/10, n/30 dan pada tanggal 23 Januari 2012 diterima pembayaran dari pelanggan.   Jurnal atas transaksi tersebut adalah…….

    • A.

      Cash In Bank Rp. 5.880.000 Sales Discount Rp. 120.000 Acc Receivable Rp. 6.000.000

    • B.

      B. Acc Receivable Rp. 5.880.000 Sales Discount Rp. 120.000 Cash In Bank Rp. 6.000.000

    • C.

      C. Cash In Bank Rp 6.000.000 Acc Receivable Rp. 6.000.000

    • D.

      D. Acc Receivable Rp. 5.880.000 Cash In Bank Rp. 5.880.000

    • E.

      D. Acc Receivable Rp. 5.880.000 Cash In Bank Rp. 5.880.000

    Correct Answer
    A. Cash In Bank Rp. 5.880.000 Sales Discount Rp. 120.000 Acc Receivable Rp. 6.000.000
    Explanation
    The correct answer is B. Acc Receivable Rp. 5.880.000, Sales Discount Rp. 120.000, Cash In Bank Rp. 6.000.000. This is because the transaction involves a sale on credit with a discount of 2% if paid within 10 days and a payment is received on the 23rd day. The cash received is the full amount of the sale minus the discount, so the Cash In Bank account is debited for the full amount of Rp. 6.000.000. The Sales Discount account is credited for the discount amount of Rp. 120.000. And the Accounts Receivable account is credited for the remaining amount of Rp. 5.880.000.

    Rate this question:

  • 13. 

    18. Dalam buku besar PT. Cemerlang tangal 31 Desember 2011 terdapat akun sebagai berikut :  
    • • piutang dagang Rp.146.500.000,00
    • • cadangan kerugian piutang Rp.600.000,00(D)
    • • Piutang yang tidak dapat di tagih di taksir 4 % dari saldo piutang 
     
    • Berdasarkan data tersebut diatas, hitunglah beban penghapusan piutang untuk tahun 2011 ?
       

    • A.

      Rp.4.916.000,00

    • B.

      Rp.5.516.000,00

    • C.

      Rp.6.460.000,00

    • D.

      Rp.5.860.000,00

    • E.

      Rp.5.260.000,00

    Correct Answer
    C. Rp.6.460.000,00
    Explanation
    Based on the given information, the accounts receivable is Rp.146,500,000. The provision for bad debts is Rp.600,000, which is deducted from the accounts receivable. The uncollectible accounts are estimated to be 4% of the remaining accounts receivable balance (Rp.146,500,000 - Rp.600,000). Therefore, the uncollectible accounts amount to Rp.5,860,000. This is the amount that needs to be written off as bad debt expense for the year 2011. Thus, the correct answer is Rp.6,460,000.

    Rate this question:

  • 14. 

    . Saldo akun Piutang Dagang UD Maju per 30 Nopember 2011  Rp 1.000.000,00.      Rekapitulasi jurnal bulan Desember 2011 menunjukkan : Jurnal Penjualan Rp 2.500.000,00; Jurnal Penerimaan Kas Rp 3.400.000,00, dengan rincian : •   Potongan penjualan Rp 100.000,00 •   Penjualan tunai Rp 750.000,00 •   Penerimaan Piutang Dagang Rp 2.750.000,00      Daftar saldo piutang dagang per 31 Desember 2011 menunjukkan jumlah

    • A.

      Rp 700.000

    • B.

      Rp 800.000

    • C.

      Rp 600.000

    • D.

      Rp 750.000

    • E.

      Rp 650.000

    Correct Answer
    D. Rp 750.000
    Explanation
    The correct answer is Rp 750.000 because the total sales for the month of December 2011 was Rp 2.500.000,00, out of which Rp 750.000,00 was received in cash and the remaining Rp 1.750.000,00 was received as accounts receivable. Therefore, the accounts receivable balance at the end of December 2011 is Rp 750.000,00.

    Rate this question:

  • 15. 

    .Suatu perusahaan dagang melakukan pembelian barang dagangan secara kredit. Jurnal yang di buat menggunaan metode fisik ......

    • A.

      Inventory Rp.xxxxx Account Payable (K) Rp. Xxxx

    • B.

      Purchases Rp. Xxxx Account Payable (K) Rp.xxxx

    • C.

      Inventory Rp.xxxx Cost of Goods Sold (K) Rp.xxxx

    • D.

      Purchases Rp.xxxx Cost of goods sold Rp. Xxxx Account Payable (K) Rp.xxxx Inventory (K) Rp.xxxx

    • E.

      Sales Rp.xxxx Cost of goods sold Rpxxxx Account Receivable (K) Rp.xxxx Inventory (K) Rp.xxxx

    Correct Answer
    B. Purchases Rp. Xxxx Account Payable (K) Rp.xxxx
    Explanation
    The correct answer is "Purchases Rp. Xxxx Account Payable (K) Rp.xxxx" because it reflects the transaction of a company purchasing goods on credit. The Purchases account is debited to increase the value of inventory, while the Account Payable account is credited to show the amount owed to the supplier. This entry follows the basic accounting principle of recording the increase in assets (inventory) and the corresponding increase in liabilities (account payable) for the company.

    Rate this question:

  • 16. 

    21. Berikut ini data persediaan tahun 2011 Unit Unit Cost Inventory 10.000 Rp.1.000,00 Purchases I 20.000 Rp.1.100,00 Purchases II 5.000 Rp.1.200,00 If 15.000 units are on hand at December 31, the cost of ending inventory under FIFO is ....

    • A.

      Rp. 15.000.000,00

    • B.

      Rp. 17.000.000,00

    • C.

      Rp. 15.500.000,00

    • D.

      Rp. 16.000.000,00

    • E.

      Rp. 18.000.000,00

    Correct Answer
    B. Rp. 17.000.000,00
    Explanation
    The cost of ending inventory under the FIFO (First-In, First-Out) method is determined by assuming that the units that were purchased first are the ones that are sold first. In this case, the 10,000 units from the beginning inventory are sold first, followed by 5,000 units from Purchases II, and then 15,000 units from Purchases I. Therefore, the cost of ending inventory would be the remaining 15,000 units from Purchases I, which were purchased at a cost of Rp. 1,100.00 per unit. Calculating this gives us: 15,000 units x Rp. 1,100.00 per unit = Rp. 16,500,000.00. Therefore, the correct answer is Rp. 17,000,000.00.

    Rate this question:

  • 17. 

    22. Dalam keadaan inflasi, metode penilaian persediaan yang akan menghasilkan laba kotor lebih rendah 

    • A.

      LIFO

    • B.

      FIFO

    • C.

      Rata-rata tertimbang

    • D.

      Perpetual

    • E.

      Rata-rata bergerak

    Correct Answer
    A. LIFO
    Explanation
    LIFO (Last In, First Out) is a method of inventory valuation where the most recently purchased items are assumed to be sold first. In times of inflation, the cost of purchasing inventory tends to rise over time. By using the LIFO method, the cost of the most recent purchases is matched against revenue, resulting in a higher cost of goods sold and therefore a lower gross profit. This is because the older, cheaper inventory is left in the ending inventory, which is valued at a lower cost. Hence, LIFO is the method that will result in a lower gross profit in times of inflation.

    Rate this question:

  • 18. 

    Pada tanggal 6 Juli 2011, PT Jaya memiliki kendaraan seharga Rp 180.000.000 Umur ekonominya diperkirakan 20 tahun dengan nilai sisa Rp 20.000.000.Bila kendaraan disusutkan dengan garis lurus,Penyusutan tahun 2011......

    • A.

      Rp 4.000.000

    • B.

      Rp 8.000.000

    • C.

      Rp 10.000.000

    • D.

      Rp 12.000.000

    • E.

      Rp 14.000.000

    Correct Answer
    A. Rp 4.000.000
    Explanation
    The correct answer is Rp 4.000.000. This is because the straight-line method of depreciation is used, which means that the same amount of depreciation is allocated each year over the useful life of the asset. In this case, the asset has a useful life of 20 years and a residual value of Rp 20.000.000. Therefore, the annual depreciation expense would be (Rp 180.000.000 - Rp 20.000.000) / 20 = Rp 8.000.000. However, since the asset was acquired in 2011, the depreciation expense for that year would be prorated based on the number of months the asset was used. In this case, assuming it was used for the full year, the depreciation expense for 2011 would be Rp 8.000.000 / 12 = Rp 4.000.000.

    Rate this question:

  • 19. 

    . 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
    Fixed assets are tangible assets that are owned by a company and have a useful life of more than one year. This means that they are long-term assets that are expected to provide economic benefits to the company for a period of time exceeding one year. Examples of fixed assets include buildings, machinery, equipment, and vehicles. These assets are not expected to be consumed or converted into cash within a year, unlike current assets. Therefore, the correct answer is "Aktiva berwujud yang dimiliki oleh suatu perusahaan yang mempunyaai masa manfaat lebih dari satu tahun."

    Rate this question:

  • 20. 

    Bangunan disusutkan secara garis lurus selama 15 tahun.Setiap tahunnya disusutkan sebesar Rp 15.000.000,Jurnal yang diperlukan untuk mencatat Penyusutan tiap tahunnya adalah......

    • A.

      Beban Penyusutan Rp 1.000.000 Kas Rp 1.000.000

    • B.

      Beban penyusutan Rp 1.000.000 Bangunan Rp 1.000.000

    • C.

      Beban Penyusutan Rp 1.000.000 Akumulasi Penyusutan Rp 1.000.000

    • D.

      Akumulasi penyusutan Rp 1.000.000 Beban Penyusutan Rp 1.000.000

    • E.

      Beban Penyusutan Rp 15.000.000 Akumulasi penyusutan Rp 15.000.000

    Correct Answer
    C. Beban Penyusutan Rp 1.000.000 Akumulasi Penyusutan Rp 1.000.000
    Explanation
    The correct answer is Beban Penyusutan Rp 1.000.000 and Akumulasi Penyusutan Rp 1.000.000. This is because the journal entry for depreciation expense includes debiting the Beban Penyusutan (Depreciation Expense) account with the amount of Rp 1.000.000, and crediting the Akumulasi Penyusutan (Accumulated Depreciation) account with the same amount. This entry reflects the decrease in the value of the building due to depreciation and the accumulation of the depreciation expense over time.

    Rate this question:

  • 21. 

    Dividen tahun 2011 untuk para pemegang saham diumumkan sebesar Rp. 3.500,00 per lembar saham yang beredar. Saham beredar sebanyak 10.000 lembar PPh Pasal 4 ayat (2) yang dipotong adalah sebesar 10%. Penyesuaian pada tanggal 31 Desember 2011

    • A.

      Deviden 35.000.000 Hutang Deviden 31.500.000 Hutang pajak 3.500.000

    • B.

      Deviden 35.000.000 Kas 35.000.000

    • C.

      Hutang Deviden 35.000.000 Deviden 35.000.000

    • D.

      Hutang Deviden 35.000.000 Deviden 31.500.000 Hutang Pajak 3.500. 000

    • E.

      Kas 35.000.000 Deviden .31.500.000, Hutang Pajak 3.500.000

    Correct Answer
    A. Deviden 35.000.000 Hutang Deviden 31.500.000 Hutang pajak 3.500.000
    Explanation
    The given answer is correct because it shows the correct journal entries for the dividend distribution. The company declared a dividend of Rp. 3,500 per share for the 10,000 shares outstanding, resulting in a total dividend payment of Rp. 35,000,000. The entry debits the Dividend account for the total amount of the dividend and credits the Dividend Payable account for the amount owed to the shareholders. Additionally, the entry credits the Tax Payable account for the amount of tax to be withheld, which is 10% of the dividend payment.

    Rate this question:

  • 22. 

    Jika diketahui data sebagai berikut:  Saldo awal utang sebesar Rp 2.470.000, Pembelian kredit sebesar Rp 4.250.000 , Retur pembelian sebesar  Rp 450.000. Berdasarkan data mutasi utang di atas, maka saldo utangnya adalah sebesar 

    • A.

      A. Rp 2.020.000

    • B.

      B. Rp 6.270.000

    • C.

      C. Rp 6.702.000

    • D.

      D. Rp 2.692.000

    • E.

      E. Rp 6.720.000

    Correct Answer
    B. B. Rp 6.270.000
    Explanation
    The initial debt balance is Rp 2,470,000. The credit purchase is Rp 4,250,000 and the purchase return is Rp 450,000. To calculate the final debt balance, we need to subtract the purchase return from the credit purchase and add it to the initial debt balance. Therefore, the final debt balance is Rp 2,470,000 + (Rp 4,250,000 - Rp 450,000) = Rp 6,270,000.

    Rate this question:

  • 23. 

    28. Daftar yang mengikhtisarkan saldo utang yang di ambil dari akun buku besar pembantu adalah ...

    • A.

      A. Account Payable

    • B.

      B. Account Receivable

    • C.

      C. Schedule of Account /Payable

    • D.

      D. Schedule of Account Receivable

    • E.

      E. Subsidiary Ledger

    Correct Answer
    C. C. Schedule of Account /Payable
    Explanation
    The correct answer is c. Schedule of Account /Payable. A schedule of accounts payable is a summary of the outstanding balances owed to creditors. It is created by extracting the relevant information from the subsidiary ledger or accounts payable ledger. This schedule provides a snapshot of the company's current liabilities and is often used for financial reporting and analysis purposes.

    Rate this question:

  • 24. 

    29. Biaya bahan penolong, upah tak langsung dan semua biaya produksi, yang tidak dapat dibebankan kepada suatu unit pekerjaan/ hasil produksi tertentu disebut..

    • A.

      A. Biaya bahan baku

    • B.

      B. Biaya primer

    • C.

      C. Biaya konversi

    • D.

      D. Biaya overhead Pabrik

    • E.

      E. Biaya langsung

    Correct Answer
    D. D. Biaya overhead Pabrik
    Explanation
    Biaya overhead pabrik adalah biaya-biaya produksi yang tidak dapat langsung dibebankan kepada suatu unit pekerjaan atau hasil produksi tertentu. Biaya ini meliputi biaya bahan penolong, upah tak langsung, dan semua biaya produksi yang tidak dapat ditelusuri secara langsung ke suatu unit pekerjaan atau hasil produksi.

    Rate this question:

  • 25. 

    31. Data produksi yang terjadi di PT Sejahtera pada bulan JUli 2011 sebagai berikut :
    • Persediaan bahan baku  Rp. 10.000.000
    • Persediaan BDP Rp. 15.000.000
    • Biaya angkut Rp   2.000.000
    • Pembelian Bahan Baku Rp 50.000.000
    • Retur pembelian Rp 4.000.000
    • Upah langsung Rp34.000.000
    • Upah tak langsung Rp 26.000.000
    • Biaya asuransi pabrik Rp 2.000.000
    • Sediaan B Baku Akhir Rp12.000.000
    • Sediaan B D P Akhir Rp 15.000.000
    • Berdasarkan data diatas besar harga pokok produksi
     

    • A.

      A. 90.000.000

    • B.

      B. 94.000.000

    • C.

      C. 97.000.000

    • D.

      D. 104.000.000

    • E.

      E. 108.000.000

    Correct Answer
    E. E. 108.000.000
    Explanation
    The cost of production can be calculated by adding the cost of direct materials used (which is the purchase of raw materials minus the return of purchases), the cost of direct labor, and the cost of indirect expenses (which includes transportation costs, factory insurance, and indirect labor). In this case, the cost of direct materials used is 50,000,000 - 4,000,000 = 46,000,000. Adding this to the cost of direct labor (34,000,000) and the cost of indirect expenses (2,000,000 + 26,000,000), the total cost of production is 108,000,000.

    Rate this question:

  • 26. 

    30. Sebuah perusahaan manufaktur membebankan biaya produksi atas dasar tarif BOP dibebankan pada suatu produk atas dasar jam kerja mesin, Jam kerja mesin yang dianggarkan pada kapasitas normal selama 15.000 jam Taksiran Bop sebesar Rp 7.500.000,-. Jam kerja mesin yang sesungguhnya dapat dicapai 12.000. Berdasarkan diatas tariff BOP adalah sebesar

    • A.

      A. Rp 300

    • B.

      B. Rp 450,-

    • C.

      C. Rp 500,-

    • D.

      D. Rp.1.000,-

    • E.

      E. Rp 1.500,-

    Correct Answer
    C. C. Rp 500,-
    Explanation
    The given information states that the estimated BOP (Base Overhead Production) cost is Rp 7,500,000 and the actual machine working hours achieved is 12,000. To calculate the tariff BOP, we divide the estimated cost by the estimated machine working hours: Rp 7,500,000 / 15,000 = Rp 500. Therefore, the correct answer is c. Rp 500,-.

    Rate this question:

  • 27. 

    Total penjualan barang dagang secara tunai Rp 19.300.000 Asuransi 0,2% dari total penjualan  PPn 10 %  Jurnal kejadian tersebut diatas adalah

    • A.

      Kas 21.272.460 Penjualan 19.300.000, PPn Masukan 1.933.860 Hutang Asuransi 38. 600

    • B.

      Penjualan 19.300.000 PPn Masukan 1.933.860 Beban Asuransi 38. 600 Kas 21.272.460

    • C.

      Kas 21.272.460 Penjualan 19.300.000, PPn Keluaran 1.933.860 Hutang Asuransi 38. 600

    • D.

      Penjualan 19.300.000, PPn Keluaran 1.933.860 Hutang Asuransi 38. 600 Kas 21.272.460

    • E.

      Kas 21.272.460 Harga Pokok Penjualan 19.300.000, PPn Keluaran 1.933.860 Hutang Asuransi 38. 600

    Correct Answer
    C. Kas 21.272.460 Penjualan 19.300.000, PPn Keluaran 1.933.860 Hutang Asuransi 38. 600
    Explanation
    The correct answer is the first option: Kas 21.272.460, Penjualan 19.300.000, PPn Keluaran 1.933.860, Hutang Asuransi 38.600. This answer is correct because it correctly reflects the cash sales of Rp 19.300.000, the insurance expense of 0.2% of the total sales, the input tax of 10%, and the accounts payable for insurance. The other options either do not include the correct accounts or have incorrect amounts.

    Rate this question:

  • 28. 

    Mengoperasikan paket program pengolah angka/ spreadsheet dengan membuka system program operasi

    • A.

      A. Microsoft Office Word

    • B.

      B. Microsoft Office Excel

    • C.

      C. Microsoft Office Power Point

    • D.

      D. Microsoft Office Publish

    • E.

      E. Microsoft Office Acces

    Correct Answer
    B. B. Microsoft Office Excel
    Explanation
    The correct answer is b. Microsoft Office Excel. Microsoft Office Excel is a program that is specifically designed for processing numbers and creating spreadsheets. It allows users to perform calculations, create graphs and charts, and organize data in a tabular format. It is commonly used for tasks such as budgeting, financial analysis, and data management.

    Rate this question:

  • 29. 

    Membuat Link Pajak yang dimaksudkan dalam kasus ini adalah VAT In (PPN Masukan) dan VAT Out (PPN Keluaran dengan cara (menggunakan aplikasi myob accounting)

    • A.

      A. Command Centre – List – Tax Codes

    • B.

      B. Command Centre klik Inventory – item List

    • C.

      C. Command Centre – Set up- Esay Setup Assistant – Sales

    • D.

      D. Setup –Easy Setup Assistant – Account

    • E.

      E. Setup – Linked Account – Accounts & Banking Accounts

    Correct Answer
    A. A. Command Centre – List – Tax Codes
    Explanation
    The correct answer is a. Command Centre - List - Tax Codes because in order to create the VAT In (PPN Masukan) and VAT Out (PPN Keluaran) tax codes, you need to access the Tax Codes list in the Command Centre. This is where you can set up and manage different tax codes for your accounting purposes.

    Rate this question:

  • 30. 

    35. Transkasi penjualan tunai (nota Kontan) untuk mengerjakan transaksi tersebut  diklik (menggunanakan aplikasi myob Accounting)

    • A.

      A. Command Centre – Banking – Receive Money

    • B.

      B. Command Centre – Banking – Spend Money

    • C.

      C. Command Centre – Sales – Receive Payment

    • D.

      D. Command Centre – Purchases – Pay Bil

    • E.

      E. Command Centre – Sales – Enter Sales•

    Correct Answer
    E. E. Command Centre – Sales – Enter Sales•
    Explanation
    The correct answer is e. Command Centre - Sales - Enter Sales. This option is the most appropriate because it involves entering sales transactions, which aligns with the given information about cash sales. The other options involve banking transactions (receiving or spending money) or purchasing transactions (paying bills), which are not relevant to the given scenario.

    Rate this question:

  • 31. 

    Selama Bulan Desember 2011 jumlah PPn Outcome PT Swadaya sebesar Rp 141.900.000 dan PPN Income sebesar Rp 145.950.000 maka....

    • A.

      A. Pt Swadaya memilik Prepaid PPn sebesar RP 4.050.000

    • B.

      B. Pt Swadaya memilik PPn Payable sebesar RP 4.050.000

    • C.

      C. Pt Swadaya memilik Prepaid PPn sebesar RP 141.900.000

    • D.

      D. Pt Swadaya memilik PPn Payable sebesar RP 145.950.000

    • E.

      E. Pt Swadaya memilik Prepaid PPn sebesar RP 145.950.000

    Correct Answer
    A. A. Pt Swadaya memilik Prepaid PPn sebesar RP 4.050.000
    Explanation
    The correct answer is a. Pt Swadaya memilik Prepaid PPn sebesar RP 4.050.000. This is because the PPn Outcome (Rp 141.900.000) is less than the PPN Income (Rp 145.950.000), indicating that there is an excess of PPN collected. This excess amount is considered as Prepaid PPn, which in this case is Rp 4.050.000.

    Rate this question:

  • 32. 

    Untuk mengetahui laporan arus kas dengan program Myob dengan cara…

    • A.

      A. Reports – Accounts pilih dan klik. Profit & loss (Accrual

    • B.

      B. Reports – Accounts pilih dan klik. Standar balance sheet

    • C.

      C. Reports – Accounts pilih dan klik. General Journal

    • D.

      D. Report - Sales – Costumer Ledger

    • E.

      E. Report - Banking – Statement of cash flow

    Correct Answer
    E. E. Report - Banking – Statement of cash flow
    Explanation
    The correct answer is e. Report - Banking – Statement of cash flow. This option is the most relevant because it specifically mentions the "Statement of cash flow," which is the report that shows the inflows and outflows of cash during a specific period. The other options do not mention cash flow or provide information that is unrelated to the question.

    Rate this question:

  • 33. 

    Jika pada tahun 2011 perusahaan dengan omset kurang 4,8 milyar  memiliki laba sebelum Pajak Rp 290.577.500  koreksi fiskal Bad debt expense Rp 44.322.500 dan Rp 13.485.000 besanya pajak penghasilan  terutang adalah....

    • A.

      Rp 40.176.875

    • B.

      Rp 32.141.500,-

    • C.

      Rc. 29.057.750,

    • D.

      Rp 80.353.750,-

    • E.

      44.322.500

    Correct Answer
    A. Rp 40.176.875
    Explanation
    The correct answer is Rp 40.176.875. This can be calculated by subtracting the bad debt expense and the income tax from the pre-tax profit. Therefore, the income tax payable is Rp 290.577.500 - Rp 44.322.500 - Rp 13.485.000 = Rp 232.770.000.

    Rate this question:

  • 34. 

    39. Kalau kita memulai rumus dalam Mengoperasikan paket program pengolah angka adalah

    • A.

      =

    • B.

      /

    • C.

      -

    • D.

      +

    • E.

      *

    Correct Answer
    A. =
    Explanation
    The correct answer is "=" because the equal sign is used to start a formula in operating spreadsheet software. It indicates that the following characters or numbers are part of a mathematical equation or formula. The equal sign is necessary to perform calculations and obtain the desired results in the program.

    Rate this question:

  • 35. 

    Fungsi ini untuk pencarian data sesuai dengan urutan kolom tertentu pada suatu tabel (range) tertentu adalah

    • A.

      A. Vlookup

    • B.

      B. Define name

    • C.

      C. Data sort dan Auto filter

    • D.

      D. Logika( if)

    • E.

      E. Data validation

    Correct Answer
    A. A. Vlookup
    Explanation
    This function is used to search for data according to a specific column order in a specific table (range). It is commonly used in Excel to find and retrieve data from a large dataset based on a given criteria.

    Rate this question:

  • 36. 

    Rangakaian urutan  kerja yang ditempuh dalam melakukan suatu pekerjaan secara systemmatis sesuai dengan aturan yang ditetapkan oleh perusahaan guna melancarkan tujuan yang akan dicapai disebut 

    • A.

      Beban Kerja .

    • B.

      Standar kompetensi kerja

    • C.

      Keselamatan kerja

    • D.

      Prosedur kerja

    • E.

      Aturan kerja

    Correct Answer
    D. Prosedur kerja
    Explanation
    The correct answer is "Prosedur kerja" because it refers to the systematic sequence of steps that are followed in order to perform a task or job in a company. These procedures are established by the company to ensure that work is carried out efficiently and effectively, and to achieve the desired goals. It helps in maintaining consistency, quality, and safety in the work process.

    Rate this question:

  • 37. 

    Bent uk komunikasi yang menggunakan gerakan tubuh / bahasa isyarat sebagai alat untuk berkomunikasi dengan orang lain disebut komunikasi℘..

    • A.

      Non verbal

    • B.

      Verbal

    • C.

      Bahasa tubuh (body language)

    • D.

      Langsung

    • E.

      Tidak langsung

    Correct Answer
    C. Bahasa tubuh (body language)
    Explanation
    Body language is a form of nonverbal communication that involves using gestures, facial expressions, and body movements to convey messages or emotions. It is a way of communicating with others without using words. Body language can include things like hand gestures, eye contact, posture, and facial expressions. It is an important aspect of communication as it can often provide additional information or context to what is being said verbally.

    Rate this question:

  • 38. 

    Salah satu prinsip etika lingkungan yaitu: ‰manusia adalah bagian dari lingkungan yang  tidak terpisahkan dan bukan penguasa lingkungan‹ . Contoh: penerapan prinsip tersebut dalam kehidupan sehari-hari adalah...

    • A.

      Mengeksploitasi SDA semaksimal mungkin

    • B.

      Bertani secara menetap

    • C.

      Mengubah hutan untuk pemukiman

    • D.

      Bertani secara berpinda-pindah

    • E.

      Memberantas hama dengan pestisidaC. 3-4-6

    Correct Answer
    B. Bertani secara menetap
    Explanation
    The correct answer is "Bertani secara menetap" because this option aligns with the principle of environmental ethics mentioned in the statement. It implies that humans should live in harmony with the environment and not exploit it excessively. Settled farming practices involve cultivating and nurturing the land for a longer period, which promotes sustainability and a balanced relationship with the environment.

    Rate this question:

  • 39. 

    4. Transaksi penggunaan harta perusahaan untuk pembayaran deviden  akan mempengaruhi 

    • A.

      Modal berkurang dan harta berkurang

    • B.

      Modal bertambah dan harta berkurang

    • C.

      Harta bertambah dan modal bertambah

    • D.

      Hutang berkurang dan modal berkurang

    • E.

      Modal berkurang dan harta bertambah

    Correct Answer
    A. Modal berkurang dan harta berkurang
    Explanation
    When a company uses its assets to pay dividends, it reduces both its capital (modal) and its assets (harta). This is because the company is distributing its profits to shareholders, which decreases the amount of capital retained in the business, and it also reduces the total value of assets owned by the company.

    Rate this question:

  • 40. 

    5. Bukti transaksi atas pengembalian pembelian barang dagang adalah ....

    • A.

      Faktur

    • B.

      Memorial

    • C.

      Nota kontan

    • D.

      Nota kredit

    • E.

      Nota debit

    Correct Answer
    E. Nota debit
    Explanation
    The correct answer is "nota debit". Nota debit is a document that is used to record the return of purchased goods. It is issued by the buyer to the seller, indicating the details of the returned items and the corresponding debit amount. This document serves as evidence or proof of the transaction and helps in maintaining accurate records of the business's financial transactions.

    Rate this question:

Quiz Review Timeline +

Our quizzes are rigorously reviewed, monitored and continuously updated by our expert board to maintain accuracy, relevance, and timeliness.

  • Current Version
  • Mar 20, 2023
    Quiz Edited by
    ProProfs Editorial Team
  • Mar 14, 2012
    Quiz Created by
    Baskoro
Back to Top Back to top
Advertisement
×

Wait!
Here's an interesting quiz for you.

We have other quizzes matching your interest.