Soal Teori Ukk Akuntansi Smk Tahun 2013 B

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.

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.

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.

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."

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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,-.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.