Soal Ujian Teori Kejuruan Akuntansi Tahun 2017 A

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  • 1/40 Pertanyaan

    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 ....

    • Aktiva peralatan bertambah, di imbangi dengan pengurangan kas masing – masing Rp.10.000.000,00
    • Aktiva peralatan bertambah Rp.10.000.000,00 di imbangi dengan bertambahnya modal masing – masing sejumlah Rp.10.000.000,00
    • Aktiva peralatan bertambah Rp.10.000.000,00 dengn berkurangnya kas Rp.2.500.000,00 dan bertambahnya hutang Rp.7.500.000,00
    • Aktiva peralatan bertambah Rp.10.000.000,00 hutang bertambah Rp.7.500.000,00 dan modal berkurang Rp.2.500.000,00
    • Aktiva peralatan bertambah Rp.10.000.000,00 di imbangi dengan hutang perusahaan bertambah dalam jumlah yang sama
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Soal Ujian Teori Kejuruan Akuntansi Tahun 2017 A - Quiz

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  • 2. 

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

    • Akuntansi Manajemen

    • Akuntansi Biaya

    • Akuntansi Keuangan

    • Akuntansi Pemerintahan

    • Akuntansi Perpajakan

    Correct Answer
    A. Akuntansi Keuangan
    Explanation
    Akuntansi keuangan adalah bidang akuntansi yang khusus menangani transaksi-transaksi yang berkaitan dengan perubahan harta, utang, dan modal perusahaan. Dalam akuntansi keuangan, dilakukan pencatatan, pengukuran, dan pelaporan informasi keuangan perusahaan yang digunakan untuk pengambilan keputusan oleh pihak internal maupun eksternal perusahaan. Akuntansi keuangan fokus pada penyusunan laporan keuangan seperti neraca, laporan laba rugi, dan laporan arus kas yang memberikan gambaran tentang kinerja keuangan perusahaan.

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  • 3. 

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

    • Kelebihan Kas

    • Kas Bank

    • Selisih Kas

    • Kerugian Kas

    • Transfer Kas

    Correct Answer
    A. Selisih Kas
    Explanation
    Selisih Kas adalah istilah yang digunakan untuk menjelaskan perbedaan antara saldo kas menurut catatan perusahaan dengan perhitungan secara fisik. Ini menunjukkan bahwa ada ketidaksesuaian antara jumlah uang yang seharusnya ada dalam kas perusahaan dan jumlah uang yang sebenarnya ada saat dilakukan penghitungan fisik. Penyebab selisih kas dapat bervariasi, termasuk kesalahan pencatatan, kecurangan, atau ketidakakuratan dalam penghitungan fisik.

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  • 4. 

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

    • Pemeriksaan akuntan intern sulit bersifat independen, sehingga tidak terjamin obyektivitasnya

    • Akuntan intern hanya berfungsi sebagai pembantu manajemen

    • Akuntan intern tidak terdaftar dalam IAI

    • Akuntan intern tidak merupakan bagian dari perusahaan

    • 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 challenges in maintaining independence and objectivity while conducting financial audits for external parties. They may have conflicts of interest or be influenced by management, which can compromise the credibility and reliability of their findings. Therefore, it is necessary to have external auditors who are independent and unbiased to ensure the accuracy and integrity of financial statements for external stakeholders.

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  • 5. 

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

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

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

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

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

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

    Correct Answer
    A. 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 was purchased for Rp.350.000,00 and paid in cash for Rp.150.000,00. The remaining amount of Rp.200.000,00 is recorded as an increase in the accounts payable, representing the amount owed for the office equipment.

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  • 6. 

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

    • Kas

    • Peralatan

    • Piutang

    • Modal

    • Perlengkapan

    Correct Answer
    A. Piutang
    Explanation
    Investasi modal uang tunai, perlengkapan, dan peralatan akan berpengaruh pada perkiraan di bawah ini, kecuali piutang. Piutang adalah jumlah uang yang harus diterima oleh perusahaan dari pelanggan atau pihak lain yang masih harus dibayar. Dalam konteks ini, investasi modal uang tunai, perlengkapan, dan peralatan tidak akan berpengaruh langsung terhadap piutang.

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  • 7. 

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

    • Suatu metode pencatatan transaksi atau kejadian yang terjadi dalam perusahaan

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

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

    • Ikhtisar – ikhtisar keuangan perusahaan sebagai pertanggung jawaban pimpinan perusahaan

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

    Correct Answer
    A. Rangkaian kegiatan yang meliputi pencatatan, pengikhtisaran dan pelaporan transaksi keuangan yang terjadi dalam perusahaan
    Explanation
    Akuntansi diartikan sebagai rangkaian kegiatan yang meliputi pencatatan, pengikhtisaran, dan pelaporan transaksi keuangan yang terjadi dalam perusahaan. Ini mencakup semua proses yang terlibat dalam mencatat transaksi keuangan, mengklasifikasikan dan meringkasnya, serta menyajikan informasi keuangan yang relevan kepada pihak-pihak yang memerlukan. Dengan demikian, akuntansi melibatkan proses yang komprehensif untuk memastikan bahwa informasi keuangan yang akurat dan dapat dipercaya tersedia untuk pengambilan keputusan yang tepat.

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  • 8. 

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

    • Akuntan Publik

    • Akuntan Pemerintah

    • Akuntan Intern

    • Akuntan Pendidik

    • Akuntan Perpajakan

    Correct Answer
    A. Akuntan Intern
    Explanation
    An accountant who prioritizes the examination of the application of common accounting principles and the functioning of internal control systems to support their opinion on the company's financial statements is an intern accountant. Intern accountants typically work within a company or organization and focus on ensuring that financial reporting is accurate and in compliance with accounting standards. They may also provide recommendations for improving internal controls to mitigate risks and enhance financial reporting processes.

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  • 9. 

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

    • Piutang dagang di kredit – Penjualan di Debit

    • Retur penjualan di debit – piutang dagang di kredit

    • Piutang dagang di debit – Pembelian di kredit

    • Retur penjualan di kredit – piutang dagang di debit

    • Retur penjualan di d debit – Hutang dagang di kredit

    Correct Answer
    A. 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, the accounts receivable (piutang dagang) will be debited to decrease the amount owed by the customer, and the sales returns (retur penjualan) will be credited to reflect the decrease in sales revenue.

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  • 10. 

    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

    • Rp 2.020.000

    • Rp 6.270.000

    • Rp 6.702.000

    • Rp 2.692.000

    • Rp 6.720.000

    Correct Answer
    A. Rp 6.270.000
    Explanation
    Based on the given data, the initial debt balance is Rp 2,470,000. Then, there is a credit purchase of Rp 4,250,000 and a purchase return of Rp 450,000. To calculate the debt balance, we subtract the purchase return from the credit purchase and add it to the initial debt balance. Therefore, the debt balance is Rp 2,470,000 + (Rp 4,250,000 - Rp 450,000) = Rp 6,270,000.

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  • 11. 

    Syarat 4/15, n/60 berarti:

    • Potongan 15% bila dibayar sebelum 60 hari

    • Potongan 4% bila dibayar lebih dari 15 hari

    • Potongan 4% bila dibayar sebelum 15 hari

    • Potongan 15 bila dibayar setelah 60 hari

    • Jawaban a , b, c, d benar semua

    Correct Answer
    A. Potongan 4% bila dibayar sebelum 15 hari
    Explanation
    The given answer is correct because it states that a discount of 4% is applicable if the payment is made before 15 days. This aligns with the information provided in the question, which states that a discount of 4% is given for payments made before 15 days.

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  • 12. 

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

    • Rp.7.500.000,00

    • Rp.7.600.000,00

    • Rp.7.400.000,00

    • Rp.8.350.000,00

    • Rp.8.250.000,00

    Correct Answer
    A. Rp.8.250.000,00
    Explanation
    The correct answer is Rp.8.250.000,00. This is because the price of the office equipment is given as Rp.7.500.000,00 and there is an additional 10% PPN (Value Added Tax). To calculate the total price including the PPN, we can multiply the price of the office equipment by 1.10. Therefore, 7.500.000 x 1.10 = 8.250.000.

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  • 13. 

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

    • Debet Modal, Kredit Prive

    • Debet Kas, kredit prive

    • Debet Modal, kredit kas

    • Debet Modal, Kredit kas

    • 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 capital account (Modal) is debited to decrease the balance, and the withdrawal account (Prive) is credited to show that the owner has taken money out of the business for personal use.

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  • 14. 

    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 ......

    • Pembelian barang secara tunai

    • Penjualan secara Tunai

    • Penrimaan tagihan

    • Pembayran hutang dagang kepada PD Selatan

    • Pembelian barang secara kredit dari PD Selatan

    Correct Answer
    A. Pembayran hutang dagang kepada PD Selatan
    Explanation
    The evidence of the transaction states that the money was received from Toko Sari Jaya for the purpose of settling an invoice with the 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, indicating that it is a payment of trade debt to PD Selatan. Therefore, the correct answer is "Pembayran hutang dagang kepada PD Selatan" which translates to "Payment of trade debt to PD Selatan" in English.

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  • 15. 

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

    • Penerimaan kas sebelah debit

    • Jurnal umum sebelah debit

    • Jurnal umum sebelah kredit

    • Jurnal penjualan sebelah kredit

    • Pengeluaran kas sebealah kredit

    Correct Answer
    A. Jurnal umum sebelah debit
    Explanation
    The correct answer is "Jurnal umum sebelah debit" because when recording return sales and price reductions in the journal, it is necessary to debit the general journal. This is because debiting the general journal increases the balance of the account, which reflects the reduction in sales or price.

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  • 16. 

    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 ..

    • Rp. 730.000.000,00

    • Rp. 670.000.000,00

    • Rp. 330.000.000,00

    • Rp. 600.000.000,00

    • Rp. 300.000.000,00

    Correct Answer
    A. Rp. 330.000.000,00
    Explanation
    The correct answer is Rp. 330.000.000,00. This is calculated by subtracting the Cost of Goods Sold and wages expense from the net sales, and then adding the Other income. So, the calculation would be: Rp.1.000.000.000 - Rp.400.000.000 - Rp.300.000.000 + Rp.30.000.000 = Rp.330.000.000.

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  • 17. 

    Yang  merupakan kelompok akun  Laba Rugi  adalah...

    • Bunga yang masih harus dibayar, pendapatan sewa

    • Gaji yang masih harus dibayar, beban bunga

    • Beban gaji, pendapatan jasa

    • Hutang sewa, pendapatan bunga

    • Beban dibayar dimuka, Jasa yang masih harus diditerima

    Correct Answer
    A. Beban gaji, pendapatan jasa
    Explanation
    The correct answer is "Beban gaji, pendapatan jasa". This is because "Beban gaji" refers to salary expenses incurred by the company, which is a part of the expenses recorded in the income statement (Laba Rugi). Similarly, "pendapatan jasa" refers to service revenue earned by the company, which is a part of the revenue recorded in the income statement (Laba Rugi). Both of these accounts are categorized under the Laba Rugi section of the financial statements.

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  • 18. 

    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 .......  

    • Rp.11.400.000,00

    • Rp.8.400.000,00

    • Rp.4.000.000,00

    • Rp.3.500.000,00

    • Rp.9.900.000,00

    Correct Answer
    A. 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 retained earnings on April 1, 2006 (Rp.4.000.000,00) and then subtracting the dividends distributed (Rp.1.500.000,00). Therefore, the retained earnings on April 30, 2006 would be Rp.8.400.000,00.

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  • 19. 

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

    • PPN Keluaran

    • PPN Masukan

    • Utang PPN

    • PPn BM

    • 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, which is then remitted to the government. This is in contrast to PPN Masukan, which refers to the PPN paid by the buyer when purchasing taxable goods. Utang PPN refers to the PPN payable by the seller to the government, while PPn BM refers to import duty. Pajak Penghasilan refers to income tax.

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  • 20. 

    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 .....

    • Bon

    • Nota Kredit

    • Nota Debit

    • Faktur

    • Nota kontan

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

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  • 21. 

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

    • Modal dan pembelian

    • Hutang dan penjualan

    • Hutang dan pembelian

    • Penjualan dan beban

    • Pembelian dan beban

    Correct Answer
    A. Hutang dan penjualan
    Explanation
    The correct answer is "Hutang dan penjualan." This is because the group of accounts that typically have credit balances on the balance sheet are liabilities, such as hutang (debt) and penjualan (sales). These accounts represent amounts owed by the company to its creditors and the revenue generated from sales.

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  • 22. 

    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 .....

    • Rp. 55.000.000,00

    • Rp.15.000.000,00

    • Rp.35.000.000,00

    • Rp.45.000.000,00

    • Rp.25.000.000,00

    Correct Answer
    A. Rp.45.000.000,00
    Explanation
    The correct answer is Rp.45.000.000,00. This can be calculated by subtracting the ending inventory (Rp.5.000.000,00) from the beginning inventory (Rp.10.000.000,00) and adding the cost of goods purchases (Rp.40.000.000,00). Therefore, the cost of goods sold would be Rp.45.000.000,00.

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  • 23. 

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

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

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

    • Yang mempunyai umur ekonomis diatas 1 tahun

    • Semua pos yang dapat diuangkan dengan segera

    • Semua jawaban benar

    Correct Answer
    A. Semua pos yang dapat diuangkan dengan segera
    Explanation
    The correct answer is "Semua pos yang dapat diuangkan dengan segera" (All items that can be immediately converted into cash). This answer is the most appropriate because it refers to current assets that can be easily and quickly converted into cash within a short period of time, typically within one year. The other options mentioned in the question do not accurately describe current assets.

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  • 24. 

    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 .....

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

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

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

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

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

    Correct Answer
    A. Supplies expense Rp. 12.500.000,00 Supplies Rp. 12.500.000,00
    Explanation
    The correct adjustment that needs to be made is to decrease the Supplies expense by Rp. 2,500,000. This is because the actual ending balance of the Supplies account is Rp. 2,500,000, which is lower than the initial balance of Rp. 15,000,000. By decreasing the Supplies expense, the difference between the initial and final balances of the Supplies account can be accounted for. Therefore, the adjustment should be Supplies expense: Rp. 12,500,000 and Supplies: Rp. 12,500,000.

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  • 25. 

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

    • Journal

    • Cash Flow

    • Work sheett

    • Trial Balance

    • Balance Sheet

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

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  • 26. 

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

    • Akun Retained Earning akan bertambah Rp.1.170.000,00

    • Akun Retained Earning akan berkurang Rp.1.170.000,00

    • Akun Retained Earning besarnya tetap

    • Akun Retained Earning tidak terpengaruh dengan adanya closing entries

    • Akun Retained Earning akan sama besarnya dengan income summary

    Correct Answer
    A. Akun Retained Earning akan berkurang Rp.1.170.000,00
    Explanation
    When the closing entries are made and the loss of Rp.1,170,000.00 is transferred to the Retained Earnings account, it will cause the Retained Earnings account to decrease by Rp.1,170,000.00. This is because the Retained Earnings account represents the accumulated profits or losses of a company over time. In this case, the loss is subtracted from the account, reducing its balance.

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  • 27. 

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

    • Pejabat pimpinan perusahaan

    • Bagian akuntansi di perusahaan

    • Karyawan

    • Pejabat pimpina Bank

    • Nasabah yang mempunyai uang di Bank

    Correct Answer
    A. Pejabat pimpinan perusahaan
    Explanation
    The correct answer is "Pejabat pimpinan perusahaan" because for a check to be valid, it needs to be signed by an authorized representative of the company. This ensures that the company acknowledges and authorizes the payment stated on the check.

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  • 28. 

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

    • Inventory Rp.xxxxx Account Payable Rp. Xxxx

    • Purchases Rp. Xxxx Account Payable Rp.xxxx

    • Inventory Rp.xxxx Cost of Goods Sold Rp.xxxx

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

    • 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 value and creates a liability in the form of accounts payable. This journal entry reflects the increase in inventory and the corresponding increase in accounts payable.

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  • 29. 

    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 ?

    • Rp.4.916.000,00

    • Rp.5.260.000,00

    • Rp.5.860.000,00

    • Rp.6.460.000,00

    • Rp.5.516.000,00

    Correct Answer
    A. Rp.5.860.000,00
    Explanation
    Based on the given information, the accounts receivable is Rp.146,500,000. The allowance for bad debts is Rp.600,000 (credit). It is mentioned that the uncollectible accounts are estimated to be 4% of the accounts receivable balance. Therefore, the estimated amount of uncollectible accounts is 4% of Rp.146,500,000, which is Rp.5,860,000. This amount represents the expense for writing off the bad debts for the year 2006.

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  • 30. 

    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 ....

    • Rp. 50.000.000,00

    • Rp. 65.000.000,00

    • Rp.80.000.000,00

    • Rp.90.000.000,00

    • Rp.85.000.000,00

    Correct Answer
    A. Rp.80.000.000,00
    Explanation
    The modal perusahaan pada akhir periode can be calculated by subtracting the total beban usaha, prive pemilik, and total pembayaran hutang from the total penjualan and total penerimaan piutang. In this case, the calculation would be:

    Rp.115.000.000,00 (total penjualan) + Rp.60.000.000,00 (total penerimaan piutang) - Rp.75.000.000,00 (total pembayaran hutang) - Rp.85.000.000,00 (total beban usaha) - Rp.5.000.000,00 (prive pemilik) = Rp.80.000.000,00. Therefore, the correct answer is Rp.80.000.000,00.

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  • 31. 

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

    • Menambah saldo Bank menurut rekening koran Bank

    • Mengurangi Saldo Bank menurut rekening koran Bank

    • Mengurangi saldo kas menurut catatan perusahaan

    • Menambah saldo kas menurut catatan perusahaaan

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

    Correct Answer
    A. Mengurangi saldo kas menurut catatan perusahaan
    Explanation
    When a check is issued but there are insufficient funds in the account, it means that the company's cash balance will be reduced according to its records. Therefore, the correct answer is "Mengurangi saldo kas menurut catatan perusahaan" which translates to "Reducing the cash balance according to the company's records."

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  • 32. 

    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 ....

    • Rp. 15.000.000,00

    • Rp. 16.000.000,00

    • Rp. 17.000.000,00

    • Rp. 18.000.000,00

    • Rp. 15.500.000,00

    Correct Answer
    A. Rp. 15.500.000,00
    Explanation
    The cost of ending inventory under LIFO can be calculated by assuming that the most recent purchases are the first to be sold. In this case, the 15,000 units on hand at December 31 would consist of 5,000 units from Purchases II and 10,000 units from Inventory. The cost of the 5,000 units from Purchases II would be 5,000 units * Rp.1,200.00 = Rp. 6,000,000.00. The cost of the 10,000 units from Inventory would be 10,000 units * Rp.1,000.00 = Rp. 10,000,000.00. Therefore, the cost of ending inventory under LIFO would be Rp. 6,000,000.00 + Rp. 10,000,000.00 = Rp. 16,000,000.00.

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  • 33. 

    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

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

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

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

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

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

    Correct Answer
    A. 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 entry for the income tax payable. The income tax payable is decreased by the prepaid tax amount of Rp 38.000.000, resulting in a new balance of Rp 28.504.736. This is reflected in the journal entry by debiting the income tax payable account and crediting the prepaid tax account.

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  • 34. 

    Laporan Laba-Rugi menurut PSAK harus disajikan dalam format :

    • Single Step

    • Triple Step

    • T Account

    • Multiple step

    • Double Step

    Correct Answer
    A. Multiple step
    Explanation
    The correct answer is Multiple step. The multiple step format is commonly used in presenting the income statement according to PSAK (Indonesian Financial Accounting Standards). This format separates operating and non-operating activities, allowing for a more detailed analysis of the company's financial performance. It includes multiple sections such as gross profit, operating expenses, non-operating income/expenses, and net income. This format provides a clearer picture of the company's profitability and helps users of financial statements to make informed decisions.

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  • 35. 

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

    • Memposting akun dalam buku besar

    • Memposting akun dalam buku besar pembantu

    • Memposting akun dalam jurnal ke dlam jurnal khusus

    • Memposting akun dalam buku besar ke dalam jurnal khusud

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

    Correct Answer
    A. 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 general ledger and subsidiary ledger. By doing so, the balances of the accounts are updated and organized in the appropriate ledgers for easy reference and analysis.

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  • 36. 

    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 ....

    • 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

    • 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

    • 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

    • 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

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

    Correct Answer
    A. 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 the correct journal entry to record the sales transaction using the perpetual inventory method. It debits Cash in Bank for the total amount received from the sale, Cost of Goods Sold for the cost of the units sold, and credits Sales for the total sales amount, PPn Out come for the amount of sales tax collected, Freight Collected for the amount of freight collected, and Inventory for the cost of the units sold. This entry accurately reflects the impact of the sales transaction on the financial statements.

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  • 37. 

    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 ....

    • Rp. 57.000.000,00

    • Rp.2.000.000,00

    • Rp.50.000.000,00

    • Rp.53. 000.000,00

    • Rp.55.000.000,00

    Correct Answer
    A. Rp. 57.000.000,00
    Explanation
    The correct answer is Rp. 57.000.000,00. This is because the question states that the account for modal (capital) and prive (withdrawal) have a recorded balance of Rp.55.000.000,00 and Rp.2.000.000,00 respectively. After the closing journal is made and posted to their respective accounts, the total balance of the modal account would be the sum of the initial balance and the closing balance of the prive account, which is Rp.55.000.000,00 + Rp.2.000.000,00 = Rp.57.000.000,00.

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  • 38. 

    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 ..

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

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

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

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

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

    Correct Answer
    A. 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 and Pendapatan sewa Rp.24.000.000,00. This is because the question states that the rental income received in advance on December 31, 2007, is Rp.32.000.000,00 and the rental income for the year 2007 is Rp.24.000.000,00. Therefore, to adjust for the rental income received in advance, we need to debit the account Sewa diterima dimuka and credit the account Pendapatan sewa for the same amount of Rp.24.000.000,00. This ensures that the rental income is correctly recognized in the accounting period it relates to.

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  • 39. 

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

    • Account Payable

    • Account Receivable

    • Schedule of account receivable

    • General Journal

    • Subsidiary Ledger

    Correct Answer
    A. Schedule of account receivable
    Explanation
    The correct answer is "Schedule of account receivable." This is because a schedule of accounts receivable is a summary of the balances owed to a company by its customers. It is created by taking information from the subsidiary ledger, which records individual customer accounts, and summarizing it to show the total amount owed by all customers. This schedule helps the company keep track of its accounts receivable and aids in the management of cash flow and collection efforts.

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  • 40. 

    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

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

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

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

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

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

    Correct Answer
    A. Income summary (D) dan moda! (K) Rp100.000,00
    Explanation
    Based on the given information, the saldo setelah penyesuaian rekening penjualan is Rp900.000,00, the harga pokok penjualan is Rp600.000,00, the total rekening-rekening biaya is Rp200.000,00, and the prive is Rp50.000,00. To adjust the accounts, the income summary account needs to be debited by Rp100.000,00 (to account for the total expenses) and the modal account needs to be credited by Rp100.000,00 (to account for the net income). Therefore, the correct answer is "Income summary (D) dan moda! (K) Rp100.000,00".

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