Soal 1 Latihan Ujian Teori Akuntansi 2017

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Soal 1  Latihan  Ujian Teori Akuntansi 2017 - Quiz


Questions and Answers
  • 1. 

      Di lihat dari sudut dan fungsinya, akuntansi di artikan sebagai ....

    • A.

      Suatu metode pencatatan transaksi atau kejadian yang terjadi dalam perusahaan

    • B.

      Rangkaian kegiatan yang meliputi pencatatan, pengikhtisaran dan pelaporan transaksi keuangan yang terjadi dalam perusahaan

    • C.

      Suatu aktivitas penyediaan data keuangan perusahaan yang penting bagi pihak – pihak yang memerlukan

    • D.

      Ikhtisar – ikhtisar keuangan perusahaan sebagai pertanggung jawaban pimpinan perusahaan

    • E.

      Kumpulan catatan mengenai transaksi keuangan perusahaan yang terjadi dalam suatu periode tertentu.

    Correct Answer
    B. Rangkaian kegiatan yang meliputi pencatatan, pengikhtisaran dan pelaporan transaksi keuangan yang terjadi dalam perusahaan
    Explanation
    Accounting is defined as a series of activities that include recording, summarizing, and reporting financial transactions that occur within a company. This definition accurately describes the nature and function of accounting by highlighting the process of recording transactions, summarizing them, and reporting them to provide financial information about the company.

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  • 2. 

    Bidang akuntansi yang khusus menangani transaksi – transaksi yang menyangkut perubahan harta, utang dan modal perusahaan di sebut ...

    • A.

      Akuntansi Manajemen

    • B.

      Akuntansi Biaya

    • C.

      Akuntansi Keuangan

    • D.

      Akuntansi Pemerintahan

    • E.

      Akuntansi Perpajakan

    Correct Answer
    C. Akuntansi Keuangan
    Explanation
    The correct answer is Akuntansi Keuangan. This is because akuntansi keuangan specifically deals with transactions related to changes in assets, liabilities, and equity of a company. It focuses on recording, summarizing, and reporting financial information to external parties such as investors, creditors, and regulatory authorities. Akuntansi keuangan plays a crucial role in providing accurate and reliable financial statements that reflect the financial position and performance of a company.

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  • 3. 

    Akuntan yang mengutamakan pemeriksaan terhadap penerapan prinsip – prinsip akuntansi yang lazim dan berjalannya sistem pengendalian intern untuk mendukung pendpatnya atas laporan keuangan perusahaan adalah ...

    • A.

      Akuntan Publik

    • B.

      Akuntan Pemerintah

    • C.

      Akuntan Intern

    • D.

      Akuntan Pendidik

    • E.

      Akuntan Perpajakan

    Correct Answer
    C. Akuntan Intern
    Explanation
    The correct answer is "Akuntan Intern". This is because an internal accountant focuses on examining the application of accounting principles and the functioning of internal control systems to support their opinion on the company's financial statements. An internal accountant works within the organization and is responsible for ensuring that financial records are accurate and in compliance with accounting standards.

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  • 4. 

    Laporan keuangan untuk kepentingan pihak – pihak ekstern perusahaan tidak hanya cukup hanya diperiksa oleh akuntan intern, sebab....

    • A.

      Pemeriksaan akuntan intern sulit bersifat independen, sehingga tidak terjamin obyektivitasnya

    • B.

      Akuntan intern hanya berfungsi sebagai pembantu manajemen

    • C.

      Akuntan intern tidak terdaftar dalam IAI

    • D.

      Akuntan intern tidak merupakan bagian dari perusahaan

    • E.

      Pemeriksaan intern boleh dilakukan oleh mereka yang tidak mempunyai gelar akuntan

    Correct Answer
    A. Pemeriksaan akuntan intern sulit bersifat independen, sehingga tidak terjamin obyektivitasnya
    Explanation
    The correct answer is "Pemeriksaan akuntan intern sulit bersifat independen, sehingga tidak terjamin obyektivitasnya." This is because internal auditors may face difficulties in maintaining independence and objectivity when conducting financial audits for the benefit of external parties. Internal auditors are often employed by the company and may have conflicts of interest or pressure to align their findings with management's expectations. Therefore, relying solely on internal auditors for financial audits may not provide an unbiased and objective assessment of the company's financial statements.

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  • 5. 

    Perusahaan jasa citra membeli peralatan seharga Rp.10.000.000,00 dari jumlah tersebut Rp.2.500.000,00 di bayar tunai. Sisanya di bayar untuk tiga kali angsuran. Perubahan posisi keuangan akibat transaksi tersebut adalah ....

    • A.

      Aktiva peralatan bertambah, di imbangi dengan pengurangan kas masing – masing Rp.10.000.000,00

    • B.

      Aktiva peralatan bertambah Rp.10.000.000,00 di imbangi dengan bertambahnya modal masing – masing sejumlah Rp.10.000.000,00

    • C.

      Aktiva peralatan bertambah Rp.10.000.000,00 dengn berkurangnya kas Rp.2.500.000,00 dan bertambahnya hutang Rp.7.500.000,00

    • D.

      Aktiva peralatan bertambah Rp.10.000.000,00 hutang bertambah Rp.7.500.000,00 dan modal berkurang Rp.2.500.000,00

    • E.

      Aktiva peralatan bertambah Rp.10.000.000,00 di imbangi dengan hutang perusahaan bertambah dalam jumlah yang sama

    Correct Answer
    C. Aktiva peralatan bertambah Rp.10.000.000,00 dengn berkurangnya kas Rp.2.500.000,00 dan bertambahnya hutang Rp.7.500.000,00
    Explanation
    The correct answer is Aktiva peralatan bertambah Rp.10.000.000,00 dengn berkurangnya kas Rp.2.500.000,00 dan bertambahnya hutang Rp.7.500.000,00. This is because the company purchased equipment worth Rp.10.000.000,00. They paid Rp.2.500.000,00 in cash, which resulted in a decrease in cash. The remaining amount of Rp.7.500.000,00 is paid in installments, which increases the company's liabilities. At the same time, the purchase of the equipment increases the asset value of the company.

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  • 6. 

      Pos – pos yang dapat di golongkan dalam current assets ..........

    • A.

      Semua pos – pos yang dapat di uangkan lebih dari 1 tahun

    • B.

      Semua pos yang masa penggunaannya bergantung kepada pos – pos yang lain

    • C.

      Yang mempunyai umur ekonomis diatas 1 tahun

    • D.

      Semua pos yang dapat diuangkan dengan segera

    • E.

      Semua jawaban benar

    Correct Answer
    D. Semua pos yang dapat diuangkan dengan segera
    Explanation
    The correct answer is "Semua pos yang dapat diuangkan dengan segera." This answer suggests that the positions that can be classified as current assets are those that can be immediately converted into cash. This means that these positions have a high liquidity and can be easily sold or used to generate cash within a short period of time.

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  • 7. 

    Dari kegiatan suatu perusahaan dalam satu periode di peroleh data sebagai berikut Modal awal pemilik ............       Rp.55.000.000,00 Total penjualan ...........           Rp.115.000.000,00 Total penerimaan piutang ...      Rp.60.000.000,00 Total pembayaran hutang ..      Rp.75.000.000,00 Total beban usaha ...               Rp.85.000.000,00 Prive pemilik                            Rp. 5.000.000,00 Berdasarkan data di atas, maka modal perusahaan pada akhir  periode berjumlah ....

    • A.

      Rp. 50.000.000,00

    • B.

      Rp. 65.000.000,00

    • C.

      Rp.80.000.000,00

    • D.

      Rp.90.000.000,00

    • E.

      Rp.85.000.000,00

    Correct Answer
    C. Rp.80.000.000,00
    Explanation
    The modal awal (initial capital) of the company is Rp.55.000.000,00. The total penjualan (sales) is Rp.115.000.000,00. The total penerimaan piutang (receivables received) is Rp.60.000.000,00. The total pembayaran hutang (debts paid) is Rp.75.000.000,00. The total beban usaha (operating expenses) is Rp.85.000.000,00. The prive pemilik (owner's withdrawal) is Rp.5.000.000,00. To calculate the modal perusahaan (company's capital) at the end of the period, we add the initial capital, sales, and receivables received, and subtract the debts paid, operating expenses, and owner's withdrawal. Therefore, the modal perusahaan at the end of the period is Rp.80.000.000,00.

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  • 8. 

    Pada tanggal 10 Mei 2007. toko mitra mengirim kembali telur ayam yang dibeli dari PD. Sumber Rejeki tanggal 8 Mei 2007, maka bukti transaksi yang harus di buat adalah .....

    • A.

      Bon

    • B.

      Nota Kredit

    • C.

      Nota Debit

    • D.

      Faktur

    • E.

      Nota kontan

    Correct Answer
    C. Nota Debit
    Explanation
    The correct answer is "Nota Debit". In this scenario, the store is returning the eggs that were purchased from PD. Sumber Rejeki on May 8, 2007. A Nota Debit is a document used to record a debit transaction, such as a return or a refund. Therefore, in this case, a Nota Debit should be created to document the return of the eggs.

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  • 9. 

    Untuk keabsahan, lembaran cek harus di tanda tangani oleh ...

    • A.

      Pejabat pimpinan perusahaan

    • B.

      Bagian akuntansi di perusahaan

    • C.

      Karyawan

    • D.

      Pejabat pimpina Bank

    • E.

      Nasabah yang mempunyai uang di Bank

    Correct Answer
    A. Pejabat pimpinan perusahaan
    Explanation
    The correct answer is "Pejabat pimpinan perusahaan." To ensure validity, a check must be signed by an authorized person in the company, such as a CEO or director. This ensures that the check is legitimate and has been approved by the company.

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  • 10. 

    Perhatikan bukti transaksi di bawah ini ! Diterima dari     : Toko Sari Jaya Jumlah uang      : # Delapan Juta Rupiah # Untuk                  : Pelunasan faktur no. B.087                           Tgl 5 Juli 2007                            Seharga Rp. 8.000.000,00                                       Bandung, 5 Agustus 2007                                     PD  SELATAN Untuk Toko Sari Jaya, bukti transaksi ini adalah  bukti ......

    • A.

      Pembelian barang secara tunai

    • B.

      Penjualan secara Tunai

    • C.

      Penrimaan tagihan

    • D.

      Pembayran hutang dagang kepada PD Selatan

    • E.

      Pembelian barang secara kredit dari PD Selatan

    Correct Answer
    D. Pembayran hutang dagang kepada PD Selatan
    Explanation
    The evidence of the transaction states that the amount of money received is from Toko Sari Jaya and it is for the payment of invoice number B.087. The transaction is dated July 5, 2007, and the amount is Rp. 8,000,000. The transaction is addressed to PD Selatan. Based on this information, it can be concluded that the evidence of the transaction is proof of the payment of trade debt to PD Selatan.

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  • 11. 

    Transaksi retur penjualan akan di catat kedalam jurnal umum dengan ......

    • A.

      Piutang dagang di kredit – Penjualan di Debit

    • B.

      Retur penjualan di debit – piutang dagang di kredit

    • C.

      Piutang dagang di debit – Pembelian di kredit

    • D.

      Retur penjualan di kredit – piutang dagang di debit

    • E.

      Retur penjualan di d debit – Hutang dagang di kredit

    Correct Answer
    B. Retur penjualan di debit – piutang dagang di kredit
    Explanation
    The correct answer is "Retur penjualan di debit – piutang dagang di kredit". This is because when there is a return of sales, it will decrease the accounts receivable (piutang dagang) since the customer is returning the goods. Therefore, the accounts receivable (piutang dagang) should be debited. At the same time, the sales return should be credited to reflect the decrease in sales revenue.

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  • 12. 

    Transaksi investasi modal uang tunai, perlengkapan, peralatan akan berpengaruh pada perkiraan di bawah ini, kecuali ....

    • A.

      Kas

    • B.

      Peralatan

    • C.

      Piutang

    • D.

      Modal

    • E.

      Perlengkapan

    Correct Answer
    C. Piutang
    Explanation
    The given options are all accounts that are affected by investment transactions. Cash is the amount of money invested, equipment is the equipment purchased with the investment, capital represents the investment itself, and supplies are the materials purchased with the investment. However, accounts receivable (piutang) is not directly affected by investment transactions. It represents the amount of money owed to the company by its customers for goods or services provided on credit. Therefore, it is not affected by investment transactions involving cash, equipment, or supplies.

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  • 13. 

    Kelompok perkiraan yang pada dasarnya saldo tampak di Neraca sisa sebelah kredit di bawah ini adalah kelompok ...

    • A.

      Modal dan pembelian

    • B.

      Hutang dan penjualan

    • C.

      Hutang dan pembelian

    • D.

      Penjualan dan beban

    • E.

      Pembelian dan beban

    Correct Answer
    B. Hutang dan penjualan
    Explanation
    The correct answer is "Hutang dan penjualan" because this group represents the liabilities (hutang) and revenues (penjualan) of a company. Liabilities are the amounts owed by the company to its creditors, while revenues are the income generated from the sale of goods or services. This group is important to track the company's financial obligations and its sources of income.

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  • 14. 

    Transaksi – transaksi retur penjualan dan pengurangan harga di catat dalam jurnal ..

    • A.

      Penerimaan kas sebelah debit

    • B.

      Jurnal umum sebelah debit

    • C.

      Jurnal umum sebelah kredit

    • D.

      Jurnal penjualan sebelah kredit

    • E.

      Pengeluaran kas sebealah kredit

    Correct Answer
    B. Jurnal umum sebelah debit
    Explanation
    The correct answer is "Jurnal umum sebelah debit" because when recording return sales and price reductions, it is necessary to debit the general journal to reflect the decrease in revenue or sales. Debiting the general journal will also help in maintaining accurate and balanced accounting records.

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  • 15. 

    Dibeli peralatan kantor Rp.7.500.000,00 dan PPN 10 %, maka harga perolehan peralatan tersebut adalah ....

    • A.

      Rp.7.500.000,00

    • B.

      Rp.7.600.000,00

    • C.

      Rp.7.400.000,00

    • D.

      Rp.8.350.000,00

    • E.

      Rp.8.250.000,00

    Correct Answer
    E. Rp.8.250.000,00
    Explanation
    The correct answer is Rp.8.250.000,00. This is because the question states that the price of the office equipment is Rp.7.500.000,00 and there is a 10% value-added tax (PPN). To calculate the total price including the tax, we need to add 10% of Rp.7.500.000,00 to the original price. 10% of Rp.7.500.000,00 is Rp.750.000,00. Adding this tax amount to the original price gives us Rp.8.250.000,00.

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  • 16. 

    Akun sewa di terima di muka pada 31 Desember 2007 menunjukkan saldo Rp. 32.000.000,00 jika pendapatan sewa tahun 2007 adalah Rp. 24.000.000,00  maka jurnal penyesuaiaan yang diperlukan dalah ..

    • A.

      Pendapatan sewa ... Rp.24.000.000,00 Sewa di terima di muka ... Rp.24.000.000,00

    • B.

      Sewa di terima dimuka .. Rp.8.000.000.00 Pendapatan sewa Rp.8.000.000,00

    • C.

      Kas Rp.24.000.000,00 Pendapatan sewa Rp.24.000.000,00

    • D.

      Pendapatan sewa Rp.8.000.000,00 Sewa di bayar dimuka Rp.8.000.000,00

    • E.

      Sewa diterima dimuka Rp.24.000.000,00 Pendapatan sewa Rp.24.000.000,00

    Correct Answer
    E. Sewa diterima dimuka Rp.24.000.000,00 Pendapatan sewa Rp.24.000.000,00
    Explanation
    The correct answer is "Sewa diterima dimuka Rp.24.000.000,00 Pendapatan sewa Rp.24.000.000,00." This is because the question states that the rent received in advance on December 31, 2007, shows a balance of Rp. 32.000.000,00. However, the rental income for 2007 is only Rp. 24.000.000,00. Therefore, the adjustment needed is to reduce the rent received in advance by Rp. 8.000.000,00 and record it as rental income. This will balance the accounts and reflect the correct amount of rental income for the year.

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  • 17. 

    1.       Dalam buku besar PT. Sinar Utama tangal 31 Desember 2006 terdapat akun sebagai berikut : ·   piutang dagang Rp.146.500.000,00 ·   cadangan kerugian piutang Rp.600.000,00  ( kredit ) ·   Piutang yang tidak dapat di tagih di taksir 4 % dari saldo piutang Berdasarkan data tersebut diatas, hitunglah beban penghapusan piutang untuk tahun 2006 ?

    • A.

      Rp.4.916.000,00

    • B.

      Rp.5.260.000,00

    • C.

      Rp.5.860.000,00

    • D.

      Rp.6.460.000,00

    • E.

      Rp.5.516.000,00

    Correct Answer
    C. Rp.5.860.000,00
    Explanation
    The correct answer is Rp.5.860.000,00. This can be calculated by multiplying the balance of trade receivables (Rp.146.500.000,00) by the estimated uncollectible percentage (4%). The result is Rp.5.860.000,00, which represents the amount of bad debt expense for the year 2006.

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  • 18. 

    If begnning inventory is Rp.10.000.000,00  Cost of Goods Purchases is Rp.40.000.000,00  and ending inventory is Rp.5.000.000,00 Cost of Goods Sold is .....

    • A.

      Rp. 55.000.000,00

    • B.

      Rp.15.000.000,00

    • C.

      Rp.35.000.000,00

    • D.

      Rp.45.000.000,00

    • E.

      Rp.25.000.000,00

    Correct Answer
    D. Rp.45.000.000,00
    Explanation
    The Cost of Goods Sold can be calculated by subtracting the ending inventory from the sum of the beginning inventory and the cost of goods purchases. In this case, the beginning inventory is Rp.10.000.000,00 and the cost of goods purchases is Rp.40.000.000,00. Therefore, the total cost of goods available is Rp.50.000.000,00. Subtracting the ending inventory of Rp.5.000.000,00 from this total gives us the Cost of Goods Sold of Rp.45.000.000,00.

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  • 19. 

    Berikut ini data persediaan tahun 2006   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  LIFO is ....

    • A.

      Rp. 15.000.000,00

    • B.

      Rp. 16.000.000,00

    • C.

      Rp. 17.000.000,00

    • D.

      Rp. 18.000.000,00

    • E.

      Rp. 15.500.000,00

    Correct Answer
    E. Rp. 15.500.000,00
    Explanation
    The cost of ending inventory under LIFO is Rp. 15.500.000,00 because LIFO (Last In, First Out) assumes that the most recently purchased items are the first to be sold. In this case, the 15.000 units on hand at December 31 are assumed to be from the most recent purchase, which has a unit cost of Rp. 1.200,00. Therefore, the cost of the ending inventory is calculated by multiplying the number of units (15.000) by the unit cost (Rp. 1.200,00), resulting in Rp. 18.000.000,00. However, since the question asks for the cost of ending inventory, the answer is Rp. 15.500.000,00, which is the cost of the 10.000 units from the beginning inventory (Rp. 1.000,00 per unit) plus the cost of 5.000 units from the second purchase (Rp. 1.200,00 per unit).

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  • 20. 

    Untuk mnutup perkiraan pribadi di buat ayat jurnal penutup ...

    • A.

      Debet Modal, Kredit Prive

    • B.

      Debet Kas, kredit prive

    • C.

      Debet Modal, kredit kas

    • D.

      Debet Modal, Kredit kas

    • E.

      Debet beban, kredit prive

    Correct Answer
    A. Debet Modal, Kredit Prive
    Explanation
    The correct answer is Debet Modal, Kredit Prive. This is because when closing personal accounts, the owner's equity (Modal) account is debited to decrease its balance, while the owner's withdrawals (Prive) account is credited to increase its balance. This reflects the transfer of personal expenses or withdrawals from the owner's equity.

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  • 21. 

    Dalam menyusun rekonsiliasi Bank pengaruh dari cek yang tidak cukup dana ( cek kosong ) adalah ..

    • A.

      Menambah saldo Bank menurut rekening koran Bank

    • B.

      Mengurangi Saldo Bank menurut rekening koran Bank

    • C.

      Mengurangi saldo kas menurut catatan perusahaan

    • D.

      Menambah saldo kas menurut catatan perusahaaan

    • E.

      Menambah saldo Bank di rekening bank dan mengurangi saldo kas di perusahaan

    Correct Answer
    C. Mengurangi saldo kas menurut catatan perusahaan
    Explanation
    The correct answer is "Mengurangi saldo kas menurut catatan perusahaan." This means that the impact of checks that do not have sufficient funds (empty checks) is to reduce the cash balance according to the company's records. This suggests that when the company records a check that bounces due to insufficient funds, it will decrease the cash balance in its records.

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  • 22. 

    Jika net sales sebesar Rp.1.000.000.00  Cost of Goods Sold sebesar Rp. 400.000,00  wages expense Rp.300.000,00 Other income adalah Rp.30.000.000,00 , maka laba usaha adalah ..

    • A.

      Rp. 730.000.000,00

    • B.

      Rp. 670.000.000,00

    • C.

      Rp. 330.000.000,00

    • D.

      Rp. 600.000.000,00

    • E.

      Rp. 300.000.000,00

    Correct Answer
    C. Rp. 330.000.000,00
    Explanation
    The correct answer is Rp. 330.000.000,00. This is because to calculate the operating profit, we need to subtract the Cost of Goods Sold and wages expense from the net sales. Therefore, 1.000.000.000 - 400.000.000 - 300.000.000 = 330.000.000.

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  • 23. 

    Diketahui saldo supplies pada trial balance Rp.15.000.000,00 sedangkan setelah di hitung ternyata saldo akhir supplies adalah Rp.2.500.000,00 maka adjusment yang harus di buat adalah .....

    • A.

      Supplies expense Rp. 17.500.000,00 Supplies Rp. 17.500.000,00

    • B.

      Supplies expense Rp. 15.000.000,00 Supplies Rp. 15.000.000,00

    • C.

      Supplies Rp. 15.000.000,00 Supplies expense Rp. 15.000.000,00

    • D.

      Supplies expense Rp. 2..500.000,00 Supplies Rp. 2.500.000,00

    • E.

      Supplies expense Rp. 12.500.000,00 Supplies Rp. 12.500.000,00

    Correct Answer
    E. Supplies expense Rp. 12.500.000,00 Supplies Rp. 12.500.000,00
    Explanation
    The correct adjustment that needs to be made is Supplies expense of Rp. 12,500,000. This is because the initial balance of Supplies in the trial balance was overstated by Rp. 12,500,000 (15,000,000 - 2,500,000). Therefore, to correct this error, the Supplies expense account needs to be increased by the same amount, resulting in a decrease in the balance of Supplies.

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  • 24. 

    Perusahaan dagang melakukan penjualan tunai 2 unit komputer dengan harga per unit Rp. 8.000.000,00 diketahui harga pokok penjualan per unit Rp.6.500.000,00 PPn 10 % , biaya angkut penjualan Rp.20.000,00 jurnal yang di buat untuk mencatat penjualan dengan metode perpetual ....

    • A.

      Cash in Bank (D) Rp.17.620.000,00 Sales (K) Rp.16.000.000,00 PPn Out come (K) Rp.1.600.000,00 Freight Collected (K) Rp.20.000,00

    • B.

      Cash in Bank (D) Rp.16.000.000,00 PPn Out come (D) Rp.1.600.000,00 Freight Collected (D) Rp.20.000,00 Sales (K) Rp.17.620.000,00

    • C.

      Cash in Bank (D) Rp.17.620.000,00 Cost of Goods Sold (D) Rp. 13.000.000,00 Sales (K) Rp.16.000.000,00 PPn In come (K) Rp.1.600.000,00 Freight Paid (K) Rp.20.000,00 Inventory Rp.13.000.000,00

    • D.

      Cash in Bank (D) Rp.17.620.000,00 Cost of Goods Sold (D) Rp. 13.000.000,00 Sales (K) Rp.16.000.000,00 PPn Out come (K) Rp.1.600.000,00 Freight Colected (K) Rp.20.000,00 Inventory (K) Rp.13.000.000,00

    • E.

      Cash in Bank (D) Rp.17.620.000,00 Sales (K) Rp.17.620.000.000,00

    Correct Answer
    D. Cash in Bank (D) Rp.17.620.000,00 Cost of Goods Sold (D) Rp. 13.000.000,00 Sales (K) Rp.16.000.000,00 PPn Out come (K) Rp.1.600.000,00 Freight Colected (K) Rp.20.000,00 Inventory (K) Rp.13.000.000,00
    Explanation
    The given answer is correct because it follows the principle of double-entry bookkeeping. Cash in Bank is debited to record the increase in the bank balance due to the cash sales. Cost of Goods Sold is debited to record the expense of the goods sold. Sales is credited to record the revenue from the sales. PPn Out come is credited to record the output tax collected from the sales. Freight Collected is credited to record the amount collected for the transportation cost. Inventory is credited to reduce the value of the goods sold from the inventory.

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  • 25. 

    Suatu perusahaan menderita kerugian sebesar Rp.1.170.000,00 setelah di buatkan closing entries dan di pindahkan ke akun Retained Earning akan mengakibatkan ..

    • A.

      Akun Retained Earning akan bertambah Rp.1.170.000,00

    • B.

      Akun Retained Earning akan berkurang Rp.1.170.000,00

    • C.

      Akun Retained Earning besarnya tetap

    • D.

      Akun Retained Earning tidak terpengaruh dengan adanya closing entries

    • E.

      Akun Retained Earning akan sama besarnya dengan income summary

    Correct Answer
    B. Akun Retained Earning akan berkurang Rp.1.170.000,00
    Explanation
    The correct answer is "Akun Retained Earning akan berkurang Rp.1.170.000,00". This is because when a company incurs a loss, it is recorded as a decrease in the Retained Earnings account. Closing entries are used to transfer the balances of temporary accounts (such as revenue and expense accounts) to the Retained Earnings account. In this case, the loss of Rp.1.170.000,00 would be transferred to the Retained Earnings account, resulting in a decrease in its balance.

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  • 26. 

    Diketahui Retained Earnig tanggal 1 April 2006 sebesar Rp.4.000.000,00  net income for month Rp.5.900.000,00 dan deviden yang dibagikan Rp.1.500.000,00 maka retained earning 30 April 2006 sebesar .......  

    • A.

      Rp.11.400.000,00

    • B.

      Rp.8.400.000,00

    • C.

      Rp.4.000.000,00

    • D.

      Rp.3.500.000,00

    • E.

      Rp.9.900.000,00

    Correct Answer
    B. Rp.8.400.000,00
    Explanation
    The retained earnings on April 30, 2006 can be calculated by adding the net income for the month (Rp.5.900.000,00) to the beginning retained earnings on April 1, 2006 (Rp.4.000.000,00) and subtracting the dividends distributed (Rp.1.500.000,00). Therefore, the calculation would be: Rp.4.000.000,00 + Rp.5.900.000,00 - Rp.1.500.000,00 = Rp.8.400.000,00.

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  • 27. 

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

    • A.

      Inventory Rp.xxxxx Account Payable Rp. Xxxx

    • B.

      Purchases Rp. Xxxx Account Payable Rp.xxxx

    • C.

      Inventory Rp.xxxx Cost of Goods Sold Rp.xxxx

    • D.

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

    • E.

      Purchases Rp.xxxx Cost of goods sold Rpxxxx Account Payable Rp.xxxx Inventory Rp.xxxx

    Correct Answer
    A. Inventory Rp.xxxxx Account Payable Rp. Xxxx
    Explanation
    The correct answer is the first option, "Inventory Rp.xxxxx, Account Payable Rp. Xxxx." This is because when a company purchases goods on credit, it increases its inventory (as it now has more goods in stock) and also increases its accounts payable (as it now owes money to the supplier). Therefore, this journal entry correctly reflects the increase in inventory and accounts payable due to the credit purchase of goods.

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  • 28. 

    Yang harus kita lakukan setelah semua bukti  transaksi di catat dalam jurnal adalah .     

    • A.

      Memposting akun dalam buku besar

    • B.

      Memposting akun dalam buku besar pembantu

    • C.

      Memposting akun dalam jurnal ke dlam jurnal khusus

    • D.

      Memposting akun dalam buku besar ke dalam jurnal khusud

    • E.

      Memposting akun DARI jurnal ke dalam buku besar dan buku besar pembantu

    Correct Answer
    E. Memposting akun DARI jurnal ke dalam buku besar dan buku besar pembantu
    Explanation
    After all transaction evidence is recorded in the journal, the next step is to post the accounts from the journal to the general ledger and subsidiary ledger. This process involves transferring the debit and credit entries from the journal to the respective accounts in the ledger. By doing so, the financial information is organized and summarized in the ledger, allowing for easier analysis and preparation of financial statements.

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  • 29. 

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

    • A.

      Account Payable

    • B.

      Account Receivable

    • C.

      Schedule of account receivable

    • D.

      General Journal

    • E.

      Subsidiary Ledger

    Correct Answer
    C. Schedule of account receivable
    Explanation
    The correct answer is the "Schedule of account receivable". This is because a schedule of accounts receivable is a summary of the amounts owed to a company by its customers. It provides information about the outstanding balances, due dates, and any other relevant details of the accounts receivable. This schedule is typically prepared by extracting the relevant information from the subsidiary ledger, which contains detailed records of individual customer accounts. Therefore, the schedule of accounts receivable is the most appropriate option for summarizing the balance of accounts receivable taken from the subsidiary ledger.

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  • 30. 

    Suatu daftar yang mengikhtisarkan saldo – saldo akun buku besar pada suatu akhir periode di sebut ...

    • A.

      Journal

    • B.

      Cash Flow

    • C.

      Work sheett

    • D.

      Trial Balance

    • E.

      Balance Sheet

    Correct Answer
    D. Trial Balance
    Explanation
    A trial balance is a list that summarizes the balances of ledger accounts at the end of a period. It is used to ensure that the total debits equal the total credits in the accounting system, which helps in detecting any errors or discrepancies in the recording of transactions.

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  • 31. 

    Pada tanggal 31 Desember 2006 akun modal dan prive tercatat masing – masing sebesar Rp.55.000.000,00 dan Rp.2.000.000,00 setelah jurnal penutup dibuat kemudian di posting ke akun masing – amasing , maka besarnya akun modal aadalah ....

    • A.

      Rp. 57.000.000,00

    • B.

      Rp.2.000.000,00

    • C.

      Rp.50.000.000,00

    • D.

      Rp.53. 000.000,00

    • E.

      Rp.55.000.000,00

    Correct Answer
    D. Rp.53. 000.000,00
    Explanation
    The correct answer is Rp.53,000,000,00 because the question states that on December 31, 2006, the capital account and the private account were recorded at Rp.55,000,000,00 and Rp.2,000,000,00 respectively. After the closing journal entry is made and posted to each account, the total amount of the capital account would be Rp.53,000,000,00.

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  • 32. 

    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 sebes

    • A.

      Rp 2.020.000

    • B.

      Rp 6.270.000

    • C.

      Rp 6.702.000

    • D.

      Rp 2.692.000

    • E.

      Rp 6.720.000

    Correct Answer
    B. Rp 6.270.000
    Explanation
    The correct answer is Rp 6.270.000. The explanation is as follows: The starting debt balance is Rp 2.470.000. Then, there is a credit purchase of Rp 4.250.000, which increases the debt balance to Rp 6.720.000. However, there is a return purchase of Rp 450.000, which decreases the debt balance to Rp 6.270.000. Therefore, the final debt balance is Rp 6.270.000.

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  • 33. 

    Perbedaan antara saldo kas menurut catatan perusahaan dengan perhitungan secara fisik disebut ...

    • A.

      Kelebihan Kas

    • B.

      Kas Bank

    • C.

      Selisih Kas

    • D.

      Kerugian Kas

    • E.

      Transfer Kas

    Correct Answer
    C. Selisih Kas
    Explanation
    The term "Selisih Kas" in Indonesian translates to "Cash Difference" in English. It refers to the discrepancy or difference between the cash balance recorded by the company and the actual physical count of cash. This could occur due to errors in recording transactions, theft, or other factors. Therefore, "Selisih Kas" is the correct answer as it accurately describes the difference between the recorded cash balance and the physical count.

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  • 34. 

    Pajak pertambahan nilai yang dipungut oleh pihak penjual  pada saat melakukan penjualan barang kena pajak disebut....

    • A.

      PPN Keluaran

    • B.

      PPN Masukan

    • C.

      Utang PPN

    • D.

      PPn BM

    • E.

      Pajak Penghasilan

    Correct Answer
    A. PPN Keluaran
    Explanation
    The correct answer is PPN Keluaran. Pajak pertambahan nilai (PPN) is a value-added tax collected by the seller when selling taxable goods. PPN Keluaran refers to the PPN collected by the seller and is therefore the correct answer in this context. PPN Masukan refers to the input tax credit that businesses can claim for the PPN they have paid on their purchases. Utang PPN refers to the PPN that businesses owe to the tax authority. PPn BM is a different type of tax called Pajak Pertambahan Nilai Barang Mewah, which is imposed on luxury goods. Pajak Penghasilan refers to income tax.

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  • 35. 

    Dibeli peralatan kantor seharga Rp.350.000,00 dibayar per Kas Rp.150.000,00 sisanya kemudian. Pencatatan dalam persamaan akuntansi adalah .........

    • A.

      Peralatan bertambah Rp.350.000,00 Kas berkurang Rp.150.000,00

    • B.

      Peralatan bertambah Rp.350.000,00 Kas berkurang Rp.350.000,00

    • C.

      Peralatan bertambah Rp.350.000,00 Kas berkurang Rp.150.000,00 dan Utang bertambah Rp.200.000,00

    • D.

      Peralatan bertambah Rp.350.000,00 Utang bertambah Rp.350.000,00

    • E.

      Peralatan bertambah Rp.350.000,00 Kas berkurang Rp.200.000,00 dan Utang bertambah Rp.150.000,0

    Correct Answer
    C. Peralatan bertambah Rp.350.000,00 Kas berkurang Rp.150.000,00 dan Utang bertambah Rp.200.000,00
    Explanation
    The correct answer is Peralatan bertambah Rp.350.000,00 Kas berkurang Rp.150.000,00 dan Utang bertambah Rp.200.000,00. This is because the office equipment is purchased for Rp.350.000,00 and paid in cash for Rp.150.000,00. The remaining amount is recorded as an increase in the office equipment account and a decrease in the cash account. Additionally, since the remaining amount is not paid in cash, it is recorded as an increase in the accounts payable account.

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  • 36. 

    PT Merdeka pada tahun 2009 mendapat laba bersih sebesar  Rp 280.015.788,- setelah dihitung  pajak nya Rp 66.504.736 Angsuran Pph psl 22 Rp 6.000.000,- dan PPh pasl 25 Rp 32.000.000,- jurnal penyesuaian

    • A.

      Income tax (D) 280.015.788 Income Tax Payable (K) 280.015.788

    • B.

      Perpaid tax (D) 38.000.000 Income Tax Payable(D) 28.504.736 Income tax (K) 66.504.736

    • C.

      Income tax (D) 66.504.736 Income Tax Payable (K) 66.504.736

    • D.

      Income tax (D) 66.504.736 Perpaid tax (K) 38.000.000 Income Tax Payable (K) 28.504.736

    • E.

      Income tax Payable (D) 66.504.736 Income Tax (K) 66.504.736

    Correct Answer
    D. Income tax (D) 66.504.736 Perpaid tax (K) 38.000.000 Income Tax Payable (K) 28.504.736
    Explanation
    The given answer is correct because it correctly shows the journal entries for the income tax adjustments. The income tax payable is decreased by the prepaid tax amount of Rp 38.000.000, and the income tax payable is further decreased by the amount of Rp 28.504.736, resulting in a total decrease of Rp 66.504.736. This decrease is then recorded as an increase in the income tax account. Therefore, the correct journal entries are income tax (D) 66.504.736, prepaid tax (K) 38.000.000, and income tax payable (K) 28.504.736.

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  • 37. 

    Saldo setelah penyesuaian rekening penjualan Rp900.000,00 harga pokok penjualan Rp 600.000,00 total rekening-rekening biaya Rp200.000,00 dan prive Rp50.000,00. Berdasarkan data tersebut, maka jurnal yang diperlukan

    • A.

      Income summary (K) dan modal (D) Rp 100.000,00

    • B.

      Income summary (D) dan modal (K) Rp! 150.000.00

    • C.

      Income summary (D) dan moda! (K) Rp100.000,00

    • D.

      Income summary (K) dan modal (D) Rp150.000,00

    • E.

      Income summary (D) dan laba bersih (K) 100.000,00

    Correct Answer
    C. Income summary (D) dan moda! (K) Rp100.000,00
    Explanation
    Based on the given data, the balance after adjusting the sales account is Rp900,000. The cost of goods sold is Rp600,000, total expenses are Rp200,000, and personal expenses are Rp50,000. To adjust the income summary account, we need to debit the income summary account by Rp100,000 and credit the capital account by the same amount. This is because the net income is the excess of revenues over expenses, and it increases the owner's equity in the business. Therefore, the correct answer is "Income summary (D) dan modal (K) Rp100,000.00".

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  • 38. 

    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 gaji, pendapatan jasa

    • D.

      Hutang sewa, pendapatan bunga

    • E.

      Beban dibayar dimuka, Jasa yang masih harus diditerima

    Correct Answer
    C. Beban gaji, pendapatan jasa
    Explanation
    The correct answer is "Beban gaji, pendapatan jasa." This is because "Beban gaji" refers to the expense of employee salaries, which is a part of the income statement or Laba Rugi. "Pendapatan jasa" refers to service revenue, which is also a part of the income statement. These two accounts are classified under the Laba Rugi section of the financial statements.

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  • 39. 

    Syarat 4/15, n/60 berarti:

    • A.

      Potongan 15% bila dibayar sebelum 60 hari

    • B.

      Potongan 4% bila dibayar lebih dari 15 hari

    • C.

      Potongan 4% bila dibayar sebelum 15 hari

    • D.

      Potongan 15 bila dibayar setelah 60 hari

    • E.

      Jawaban a , b, c, d benar semua

    Correct Answer
    C. Potongan 4% bila dibayar sebelum 15 hari
    Explanation
    The correct answer is "Potongan 4% bila dibayar sebelum 15 hari". This is because the given information states that there is a 4% discount if the payment is made before 15 days.

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  • 40. 

    Laporan Laba-Rugi menurut PSAK harus disajikan dalam format :

    • A.

      Single Step

    • B.

      Triple Step

    • C.

      T Account

    • D.

      Multiple step

    • E.

      Double Step

    Correct Answer
    D. Multiple step
    Explanation
    The correct answer is multiple step. In a multiple step income statement, revenues and expenses are categorized into operating and non-operating activities, allowing for a more detailed analysis of a company's financial performance. This format provides a clearer picture of the company's profitability by including gross profit, operating income, and net income, which are calculated through multiple steps.

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  • Mar 22, 2023
    Quiz Edited by
    ProProfs Editorial Team
  • Feb 18, 2012
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    Baskoro
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