Soal Ujian Teori Kejuruan Akuntansi

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Soal Ujian Teori Kejuruan Akuntansi - Quiz

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


Questions and Answers
  • 1. 

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

    • A.

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

    • B.

      Digunakan dalam proses penyelesaian kertas kerja laporan keuangan

    • C.

      Dipindahbukukan ke dalam akun buku besar yang terkait

    • D.

      Bersumber dari data akun buku besar pada akhir periode akuntansi

    • E.

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

    Correct Answer
    E. Dibuat dengan tujuan agar laporan keuangan disusun mengacu kepada standar akuntansi keuangan
    Explanation
    The given statement "dibuat dengan tujuan agar laporan keuangan disusun mengacu kepada standar akuntansi keuangan" is not correct. Adjusting journal entries are made to adjust the balances of general ledger accounts to reflect their correct state. These entries are necessary in the process of preparing financial statements and are sourced from the general ledger account data at the end of the accounting period. The purpose of adjusting journal entries is to ensure that the financial statements are prepared in accordance with the financial accounting standards.

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  • 2. 

    Fungsi Jurnal Penyesuaian adalah .......

    • A.

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

    • B.

      Untuk mencatat transaksi-transaksi yang terjadi selama satu periode

    • C.

      Untuk mencatat saldo-saldo akun buku besar pada akhir periode

    • D.

      Untuk mengiktisarkan data transaksi dari data buku besar

    • E.

      Untuk menutup akun-akun nominal

    Correct Answer
    A. Untuk menyesuaikan saldo akun buku besar yang tidak menggambarkan keadaan yang seharusnNYA
    Explanation
    The function of adjusting journal entries is to correct the balances of ledger accounts that do not accurately represent the true financial position. These adjustments are made to ensure that the financial statements reflect the correct information by recognizing expenses, revenues, and other transactions that occurred during the accounting period. This process helps in providing accurate and reliable financial information for decision-making purposes.

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  • 3. 

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

    • A.

      Perlengkapan, biaya yang masih harus dibayar

    • B.

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

    • C.

      Biaya yang dibayar dimuka, akm. Penyusutan gedung

    • D.

      Pendapatan yang diterima dimuka, hutang gaji

    • E.

      Modal , perlengkapan

    Correct Answer
    E. Modal , perlengkapan
    Explanation
    Modal (capital) and perlengkapan (equipment) are both permanent accounts and do not require adjusting entries. Adjusting entries are made for temporary accounts such as biaya yang masih harus dibayar (accrued expenses), pendapatan yang masih harus diterima (accrued revenue), biaya yang dibayar dimuka (prepaid expenses), pendapatan yang diterima dimuka (unearned revenue), and akm. Penyusutan gedung (depreciation expense for buildings).

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  • 4. 

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

    • A.

      Rp. 3.000.000,00

    • B.

      RP 4.500.000,00

    • C.

      Rp. 13.500.000,00

    • D.

      Rp. 15.000.000,00

    • E.

      Rp. 18.000.000,00

    Correct Answer
    A. Rp. 3.000.000,00
    Explanation
    The correct answer is Rp. 3.000.000,00 because the company paid the rent in advance for one year on March 1, 2009. Since the rent was paid in advance, the amount of Rp. 18.000.000,00 should be divided by the number of months in a year (12) to determine the monthly rent. Therefore, the rent paid on December 31, 2009, which is 10 months after March, would be 10 times the monthly rent, which is Rp. 3.000.000,00.

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  • 5. 

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

    • A.

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

    • B.

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

    • C.

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

    • D.

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

    • E.

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

    Correct Answer
    D. Sewa dibayar dimuka (D)Rp. 15.000.000,00 - - Beban sewa (K)Rp. 15.000.000,00
    Explanation
    The correct answer is Sewa dibayar dimuka (D)Rp. 15.000.000,00 - Beban sewa (K)Rp. 15.000.000,00. This adjustment is needed because the unexpired rent of Rp. 15.000.000,00 needs to be recognized as an expense for the current period. By debiting the prepaid rent account and crediting the rent expense account, the correct allocation of expenses is achieved.

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  • 6. 

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

    • A.

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

    • B.

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

    • C.

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

    • D.

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

    • E.

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

    Correct Answer
    A. Beban asuransi -(D) Rp. 450.000,00 - - Asuransi dibayar dimuka (K) Rp.50.000,00
    Explanation
    The correct answer is Beban asuransi -(D) Rp. 450.000,00 - Asuransi dibayar dimuka (K) Rp. 50.000,00. This is because the adjustment information states that the insurance was paid on October 1, 2009, for a one-year period. Since the balance in the prepaid insurance account is Rp. 1.800.000,00, and the adjustment is made on December 31, 2009, which means there are still 3 months left in the prepaid period. Therefore, the amount of insurance expense for the remaining 3 months is Rp. 450.000,00, and the prepaid insurance account should be reduced by Rp. 50.000,00 to reflect the adjustment.

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  • 7. 

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

    • A.

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

    • B.

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

    • C.

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

    • D.

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

    • E.

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

    Correct Answer
    A. Pendapatan yang masih harus diterima (D) Rp. 2.000.000,00 - - Pendapatan jasa (K) Rp. 2.000.000,00
    Explanation
    The correct answer is to record the revenue that is still to be received. This is done by debiting "Pendapatan yang masih harus diterima" (Revenue yet to be received) and crediting "Pendapatan jasa" (Service revenue) for the amount of Rp. 2,000,000. This adjustment is necessary because although the service has been completed, the payment has not yet been received from the customer.

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  • 8. 

    Dalam Neraca saldo perusahaan yang berusaha menyewakan rumah, pada 31 Desember 2009 terdapat akun sewa diterima dimuka dengan saldo Rp. 36.000.000,00. jumlah tersebut diterima tanggal 1 Juni 2009 untuk masa sewa 2 ( dua ) tahun. Sehubungan dengan data tersebut, jurnal penyesuaian yang diperlukan 31 Desember 2009 adalah ....

    • A.

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

    • B.

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

    • C.

      Pendapatan Sewa (D) - Rp. 9.000.000,00 - - Sewa diterima dimuka (K)- Rp. 9.000.000,00

    • D.

      Sewa diterima dimuka (D) Rp. 18.000.000,00 - - Pendapatan sewa (K) Rp. 18.000.000,0

    • E.

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

    Correct Answer
    B. Sewa diterima dimuka (D)- Rp. 10.500.000,00 - - Pendapatan Sewa (K) Rp. 10.500.000,0
    Explanation
    The correct answer is Sewa diterima dimuka (D)- Rp. 10.500.000,00 - Pendapatan Sewa (K) Rp. 10.500.000,00. This is because the company received a payment of Rp. 36.000.000,00 on June 1, 2009 for a 2-year lease. Since the payment was received in advance, it should be recorded as a liability under the account Sewa diterima dimuka. On December 31, 2009, only 6 months of the lease have passed, so the company should recognize only half of the payment as income, which is Rp. 10.500.000,00. Therefore, the journal entry should debit Sewa diterima dimuka and credit Pendapatan Sewa for the same amount.

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  • 9. 

    Perkiraan dibawah ini  yang bukan merupakan kelompok  akun neraca ...

    • A.

      Biaya dibayar dimuka, bunga yang masih harus dibayar

    • B.

      Sewa yang masih harus diterima, hutang gaji

    • C.

      Gaji yang belum dibayar, pendapatan yang masih harus diterima

    • D.

      Pendapatan yang diterima dimuka, piutang pendapatan

    • E.

      Beban bunga, pendapatan sewa

    Correct Answer
    E. Beban bunga, pendapatan sewa
    Explanation
    The correct answer is "beban bunga, pendapatan sewa". This is because "beban bunga" (interest expense) and "pendapatan sewa" (rental income) are both income statement accounts, not balance sheet accounts. The other options listed are all balance sheet accounts, which represent assets, liabilities, or equity.

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  • 10. 

    Yang  merupakan kelompok akun  Laba Rugi  adalah...

    • A.

      Bunga yang masih harus dibayar, pendapatan sewa

    • B.

      Gaji yang masih harus dibayar, beban bunga

    • C.

      Beban listrik, pendapatan jasa service

    • D.

      Hutang sewa, pendapatan bunga

    • E.

      Asuransi dibayar dimuka, biaya listrik yang masih harus dibayar

    Correct Answer
    C. Beban listrik, pendapatan jasa service
    Explanation
    The correct answer is "Beban listrik, pendapatan jasa service." This is because both "beban listrik" (electricity expense) and "pendapatan jasa service" (service revenue) are accounts that belong to the income statement or laba rugi. These accounts represent expenses and revenues incurred by a business in its normal operations, which are used to calculate the net income or loss of the company.

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  • 11. 

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

    • A.

      Laporan perubahan posisi keuangan

    • B.

      Laporan perubahan laba perusahaan

    • C.

      Laporan Neraca

    • D.

      Laporan laba rugi

    • E.

      Catatan atas laporan keuangan

    Correct Answer
    D. Laporan laba rugi
    Explanation
    The correct answer is "Laporan laba rugi." This financial statement provides information about a company's revenues, expenses, and net income or loss for a specific period. It helps in assessing the profitability of the business and its ability to generate income.

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  • 12. 

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

    • A.

      Neraca

    • B.

      Laporan laba rugi

    • C.

      Laporan perubahan posisi keuangan

    • D.

      laporan perubahan laba ditahan

    • E.

      Laporan tambahan

    Correct Answer
    A. Neraca
    Explanation
    The correct answer is "neraca". A neraca, or balance sheet, is a financial statement that provides information about a company's assets, liabilities, and equity. It gives a snapshot of the company's financial position at a specific point in time. This statement helps stakeholders understand the company's resources, obligations, and the ownership interests in the business.

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  • 13. 

    Ekuitas dalam neraca suatu perusahaan  adalah ...

    • A.

      Jumlah setoran modal pemilik

    • B.

      Aba bersih yang diperoleh perusahaan dalam suatu periode akuntansi

    • C.

      Hak residual ( sisa ) atas aktiva perusahaan setelah dikurangi kewajiban

    • D.

      Jumlah setoran modal pemilik setelah ditambah laba bersih yang diperoleh perusahaan

    • E.

      Umlah setoran modal pemilik setelah ditambah penyisihan- penyisihan

    Correct Answer
    D. Jumlah setoran modal pemilik setelah ditambah laba bersih yang diperoleh perusahaan
    Explanation
    The correct answer is "jumlah setoran modal pemilik setelah ditambah laba bersih yang diperoleh perusahaan". This answer explains that equity in a company's balance sheet is the total amount of capital contributions made by the owners, plus the net income earned by the company. It represents the residual claim on the company's assets after deducting liabilities.

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  • 14. 

    Berikut ini adalah sumber dari kas ...

    • A.

      Penerimaan piutang debit

    • B.

      Pembayaran beban biaya bank

    • C.

      Pembelian aktiva tetap

    • D.

      Pembayaran utang kepada kredit

    • E.

      Prive pemilik perusahaan

    Correct Answer
    A. Penerimaan piutang debit
    Explanation
    The correct answer is "penerimaan piutang debit." This refers to the receipt of payment from a debtor. It means that the company has received payment from a customer or client who owed them money. This transaction increases the company's cash inflow and reduces its accounts receivable.

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  • 15. 

    Kegunaan Jurnal penutup adalah ....

    • A.

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

    • B.

      Untuk menutup seluruh akun yang ada

    • C.

      Untuk menutup siklus akuntansi keuangan

    • D.

      Untuk menyusun laporan keuangan

    • E.

      Untuk menutup / menolkan akun kewajiban, modal, dan aktiva

    Correct Answer
    A. Untuk menutup/menolkan akun-akun nominal sehingga akun tersebut dapat digunakan kembali untuk mencatat transaksi –transaksi berikutnya.
    Explanation
    The correct answer is for closing/zeroing out nominal accounts so that the accounts can be used again to record subsequent transactions. This means that the purpose of a closing journal is to transfer the balances of temporary accounts (such as revenue and expense accounts) to the retained earnings account, effectively resetting the balances of these accounts to zero at the end of an accounting period. By doing so, these accounts are ready to record new transactions in the next accounting period.

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  • 16. 

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

    • A.

      Aktiva, kewajiban, dan utang

    • B.

      Kewajiban, modal, prive, dan beban

    • C.

      Akiva , kewajiban, pendapatan, dan beban

    • D.

      Modal, aktiva, beban dan laba rugi

    • E.

      Pendapatan, beban, prive dan laba rugi

    Correct Answer
    E. Pendapatan, beban, prive dan laba rugi
    Explanation
    In the process of preparing closing journal entries, the accounts that need to be closed are the revenue, expense, drawing (prive), and income summary accounts. These accounts are closed to transfer their balances to the retained earnings account and to calculate the net income or loss for the period. The closing entries ensure that the temporary accounts are reset to zero at the beginning of the next accounting period.

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  • 17. 

    Perkiraan pendapatan dan beban di tutup ke akun ...

    • A.

      Modal

    • B.

      Ikhtisar laba rugi

    • C.

      Harga pokok penjualan

    • D.

      Harga pokok produksi

    • E.

      Aktiva

    Correct Answer
    B. Ikhtisar laba rugi
    Explanation
    The correct answer is "ikhtisar laba rugi". This is because the "ikhtisar laba rugi" or income statement is used to summarize the revenues, expenses, and net income or loss of a company over a specific period of time. It shows the financial performance of the company and helps in determining the profitability. The estimated income and expenses are closed to the income statement to calculate the net income or loss.

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  • 18. 

    Perkiraan ikhtisar laba rugi dan prive ditutup ke akun ..

    • A.

      Beban

    • B.

      Ikhtisar laba rugi

    • C.

      Pendapatan

    • D.

      Modal

    • E.

      Harga pokok produksi

    Correct Answer
    D. Modal
    Explanation
    The estimated summary of profit and loss and private accounts are closed to the capital account.

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  • 19. 

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

    • A.

      Debet

    • B.

      Kredit

    • C.

      Debet dan kredit

    • D.

      Ikhtisar laba rugi

    • E.

      Modal

    Correct Answer
    A. Debet
    Explanation
    When closing the income account, it will be recorded on the debit side of the closing journal entry. This is because the income account has a credit balance, and in order to close it, we need to reduce the balance to zero. To do this, we debit the income account and credit the corresponding account, which is usually the retained earnings or capital account. Therefore, the correct answer is debet.

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  • 20. 

    Akun bebah dalam jurnal penutup berada disebelah ....

    • A.

      Modal

    • B.

      Ikhtisar laba rugi

    • C.

      Debet

    • D.

      Kredit

    • E.

      Debet dan kredit

    Correct Answer
    D. Kredit
    Explanation
    The correct answer is "kredit". In the closing journal entry, the account balances are transferred to the respective accounts in the financial statements. The credit side of the closing entry represents the accounts that have a credit balance, such as revenues and gains. Therefore, the account "kredit" is the correct answer as it indicates that the closing entry is being recorded on the credit side.

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  • 21. 

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

    • A.

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

    • B.

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

    • C.

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

    • D.

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

    • E.

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

    Correct Answer
    C. Modal (D) xxxxx - - Prive (K) - xxxxx
    Explanation
    The correct answer is Modal (D) because the closing entry for the Prive account includes a debit to Modal (capital) account. This indicates that any remaining balance in the Prive account is being transferred to the owner's capital account. The Prive account is a temporary account used to track withdrawals or personal expenses of the owner, and it needs to be closed at the end of the accounting period. By debiting the Modal account and crediting the Prive account, the balance of the Prive account is reduced to zero and the owner's capital account reflects the correct balance.

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  • 22. 

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

    • A.

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

    • B.

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

    • C.

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

    • D.

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

    • E.

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

    Correct Answer
    E. Khtisar Laba Rugi (D) xxxxx - - Beban (K) - xxxxx
    Explanation
    The correct answer is Ikhtisar Laba Rugi (D) - Beban (K). This is because the journal entry is used to close the expense accounts by transferring their balances to the Ikhtisar Laba Rugi (Income Summary) account. The debit to Ikhtisar Laba Rugi reduces its balance, while the credit to Beban (Expense) account reduces its balance. This process helps to summarize the net income or loss for the period before transferring it to the owner's equity or capital account.

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  • 23. 

    Setelah dilakukan posting jurnal penutup ke akun buku besarnya masing-masing, maka akun –akun yang tersisa  adalah ...

    • A.

      Akun nominal

    • B.

      Akun riill

    • C.

      Aktiva

    • D.

      Utang

    • E.

      Modal

    Correct Answer
    B. Akun riill
    Explanation
    After the closing journal entries are posted to their respective general ledger accounts, the remaining accounts are the real accounts. Real accounts are permanent accounts that are not closed at the end of the accounting period and carry forward their balances to the next period. These accounts include assets, liabilities, and owner's equity accounts. Nominal accounts, on the other hand, are temporary accounts that are closed at the end of the period and include revenue, expense, and dividend accounts. Therefore, the correct answer is real accounts.

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  • 24. 

    1. Potongan yang digunakan dalam pembelian kredit adalah:
          

    • A.

      Purchases Term

    • B.

      Purchases Return

    • C.

      Purchases Discount

    • D.

      B dan c benar

    • E.

      A, b dan c benar

    Correct Answer
    C. Purchases Discount
    Explanation
    The correct answer is "Purchases Discount." In a credit purchase, a purchases discount refers to a reduction in the purchase price that is given to the buyer as an incentive for paying the amount owed within a specified time frame. This discount is usually expressed as a percentage and is deducted from the total amount owed.

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  • 25. 

    1. Jurnal pembelian non-tunai
         

    • A.

      Purchases (D), Account Receivable (K)

    • B.

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

    • C.

      Account Payable (D), Purchases (K)

    • D.

      Purchases (D), Account Payable (K)

    • E.

      Purcahases (D) Cash in Bank (K)

    Correct Answer
    D. Purchases (D), Account Payable (K)
  • 26. 

    1. Jurnal “sales return” dalam transaksi tunai:
                

    • A.

      Sales Return (D), Cash (K)

    • B.

      Cash (D), Sales Return (K)

    • C.

      Account Receivable (D), Sales Return (K)

    • D.

      Sales Return (D), Account Receivable (K)

    • E.

      Sales Return (D), Account Payable (K)

    Correct Answer
    A. Sales Return (D), Cash (K)
    Explanation
    In cash transactions, when there is a sales return, the sales return account is debited to record the decrease in sales and the cash account is credited to reflect the return of cash to the customer.

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  • 27. 

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

    • A.

      Balance Sheet

    • B.

      Work Sheet

    • C.

      Trial Balance

    • D.

      Adjusment Trial Balance

    • E.

      Income Statement

    Correct Answer
    B. Work Sheet
    Explanation
    A work sheet is used as a paper or document to organize and calculate financial information during the preparation of financial statements. It helps in summarizing the balances and adjustments made to various accounts, such as assets, liabilities, and equity. The work sheet serves as a tool for accountants to ensure accuracy and completeness before finalizing the financial statements.

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  • 28. 

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

    • A.

      Rp. 10.000.000

    • B.

      Rp. 9.750.000

    • C.

      Rp. 10.250.000

    • D.

      Rp. 10.500.000

    • E.

      Rp. 9.500.000

    Correct Answer
    D. Rp. 10.500.000
    Explanation
    The correct answer is Rp. 10.500.000. This is because the initial salary cost is Rp. 10.000.000, and there are two unpaid salaries of Rp. 250.000 each. Therefore, the total unpaid salary is Rp. 500.000. Adding this to the initial salary cost gives us a total salary cost of Rp. 10.500.000.

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  • 29. 

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

    • A.

      Perusahaan rugi

    • B.

      Perusahaan laba

    • C.

      Selisih dimasukkan ke kolom neraca (Kredit)

    • D.

      Modal mengalami kenaikkan

    • E.

      Prive bertambah

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

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  • 30. 

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

    • A.

      Rp. 500.000.000

    • B.

      Rp. 50.000.000

    • C.

      Rp. 450.000.000

    • D.

      Rp. 25.000.000

    • E.

      Rp 550.000.000

    Correct Answer
    A. Rp. 500.000.000
    Explanation
    The correct answer is Rp. 450.000.000. This is because the question states that the building has a depreciation rate of 10% per year. Therefore, after one year, the value of the building would decrease by 10% of its original value, which is Rp. 500.000.000. 10% of Rp. 500.000.000 is Rp. 50.000.000. Subtracting Rp. 50.000.000 from Rp. 500.000.000 gives us Rp. 450.000.000, which is the new value of the building after one year.

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  • 31. 

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

    • A.

      Akuntansi Biaya

    • B.

      Akuntansi Manajemen

    • C.

      Akuntansi Keuangan

    • D.

      Auditing

    • E.

      Akuntansi Pemerintah

    Correct Answer
    D. Auditing
    Explanation
    The correct answer is Auditing. Auditing is a field of accounting that involves the examination and evaluation of a company's financial statements to ensure their accuracy and compliance with relevant laws and regulations. Auditors review financial records, conduct interviews, and perform tests to assess the reliability and integrity of the financial information presented by the company. Their objective is to provide an independent and unbiased opinion on the fairness and reliability of the financial statements.

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  • 32. 

    Susunan kolom neraca lajur yang benar:     

    • A.

      NS-NSD-AJP-R/L-Neraca

    • B.

      NS-AJP-NSD-Neraca-R/L

    • C.

      NS-R/L-AJP,NSD,Neraca

    • D.

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

    • E.

      NS-AJP-NSD-R/L-Neraca

    Correct Answer
    E. NS-AJP-NSD-R/L-Neraca
    Explanation
    The correct answer is NS-AJP-NSD-R/L-Neraca. This is because the correct order of the columns in a trial balance is as follows: Non-Current Assets (NS), Accrued/Adjustment (AJP), Non-Current Liabilities (NSD), Revenue/Expenses (R/L), and finally the Balance (Neraca).

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  • 33. 

    Laporan keuangan yang berisi aktiva dan Pasiva

    • A.

      Income Statement

    • B.

      Capital Statement

    • C.

      Balance Sheet

    • D.

      Adjusted Trial Balance

    • E.

      Cash Flow Statement

    Correct Answer
    C. Balance Sheet
    Explanation
    The correct answer is "Balance Sheet". A balance sheet is a financial statement that provides information about a company's assets and liabilities. It shows the financial position of a company at a specific point in time and helps stakeholders understand the resources owned by the company (assets) and the obligations it owes (liabilities). The balance sheet is an important tool for evaluating a company's financial health and its ability to meet its financial obligations.

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  • 34. 

    Contoh dari rekening riil:      

    • A.

      Kas, Piutang, Pendapatan, Biaya, Peralatan

    • B.

      Hutang, Prive, Biaya, Gedung, Penyusutan

    • C.

      Piutang, Peralatan, Perlengkapan, Hutang, Modal

    • D.

      Pendapatan, Biaya, Modal, Hutang

    • E.

      Pendapatan , biaya

    Correct Answer
    C. Piutang, Peralatan, Perlengkapan, Hutang, Modal
    Explanation
    The correct answer is Piutang, Peralatan, Perlengkapan, Hutang, Modal. This is because these accounts represent real assets and liabilities that a company may have. Piutang represents accounts receivable or money owed to the company by customers, Peralatan represents equipment or tangible assets owned by the company, Perlengkapan represents supplies or inventory that the company holds, Hutang represents liabilities or debts owed by the company, and Modal represents the owner's equity or the owner's investment in the company.

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  • 35. 

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

    • A.

      Ledger

    • B.

      Trial Balance

    • C.

      Tujuan Adjusment

    • D.

      Balance Sheet

    • E.

      Income Statement

    Correct Answer
    C. Tujuan Adjusment
    Explanation
    The correct answer is "Tujuan Adjusment". Tujuan Adjusment refers to the purpose of making adjustments in the financial statements to reflect the actual state of assets, liabilities, equity, income, and expenses. These adjustments are necessary to ensure that the financial statements provide accurate and reliable information to users. By making adjustments, any discrepancies or errors in the initial estimates can be corrected, resulting in more accurate and reliable financial statements.

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  • 36. 

    Rumus dari “Accounting Equation”:     

    • A.

      H = M – U

    • B.

      H = U + M

    • C.

      M = H + U

    • D.

      U = H + M

    • E.

      M = U - H

    Correct Answer
    B. H = U + M
    Explanation
    The correct answer is H = U + M. This equation represents the accounting equation, which states that the total assets (H) of a company are equal to the sum of its liabilities (U) and equity (M). This equation is fundamental in accounting as it shows the relationship between a company's financing sources (liabilities and equity) and its uses of funds (assets). By understanding this equation, businesses can ensure that their financial statements are accurate and balanced.

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  • 37. 

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

    • A.

      Biaya yang masih harus dibayar

    • B.

      Perlengkapan

    • C.

      Pendapatan yang masih harus diterima

    • D.

      A dan c benar

    • E.

      A, b dan c benar

    Correct Answer
    E. A, b dan c benar
    Explanation
    The correct answer is a, b, and c are correct. This is because the given statement suggests that there are transactions that have been recorded in the respective accounts, but the account balances still need to be adjusted to reflect the actual amounts. This means that there may be outstanding expenses that are yet to be paid, inventory or supplies that have not been fully accounted for, and revenue that has been earned but not yet received. Therefore, all options a, b, and c are correct.

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  • 38. 

    Pihak yang tidak berkepentingan dengan  informasi akuntansi

    • A.

      Pemerintah

    • B.

      Kreditur

    • C.

      Debitur

    • D.

      Serikat Buruh

    • E.

      Manajer

    Correct Answer
    C. Debitur
    Explanation
    Debitur refers to the party who owes money or has taken a loan from another party. In the context of accounting information, the debtor is considered a non-interested party as they are not directly involved in the preparation or dissemination of financial information. Unlike the government, creditors, labor unions, and managers who may have a vested interest in the accounting information, the debtor's role is to provide accurate and reliable financial data to fulfill their obligations towards their creditors.

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  • 39. 

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

    • A.

      Konsolidasi

    • B.

      Rekonsiliasi

    • C.

      Rekomendas

    • D.

      Rekonstruksi

    • E.

      Revaluasi

    Correct Answer
    B. Rekonsiliasi
    Explanation
    The correct answer is "rekonsiliasi". Rekonsiliasi refers to the process of comparing the bank balance in the company's general ledger with the balance according to the bank statement. It involves identifying and explaining any differences or discrepancies between the two balances. This process helps in ensuring the accuracy and integrity of the company's financial records and is essential for proper financial management.

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  • 40. 

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

    • A.

      Ongkos angkut

    • B.

      ongkos fotokopi

    • C.

      biaya listrik clan air

    • D.

      pembelian perangko clan materai

    • E.

      Pembelian kendaraan niaga

    Correct Answer
    E. Pembelian kendaraan niaga
    Explanation
    The correct answer is "pembelian kendaraan niaga". The other options listed are expenses that can be covered by small cash funds, such as transportation costs, photocopying costs, electricity and water bills, and the purchase of stamps and stamps. However, purchasing a commercial vehicle would require a larger amount of funds and would not be feasible to be covered by small cash funds.

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  • Current Version
  • Mar 22, 2023
    Quiz Edited by
    ProProfs Editorial Team
  • Feb 13, 2010
    Quiz Created by
    Baskoro
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