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Mediakelompok2QQ
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Quizzes Created: 1 | Total Attempts: 389
Questions: 100 | Attempts: 389

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Tugas Media - Quiz

Soal UAN


Questions and Answers
  • 1. 

    Isilah titik-titik tersebut,untuk melengkapi kata-kata atau kalimat selanjutnya.

  • 2. 

    Salon “Cantik” membayar biaya sewa untuk tahun berjalan sebesar Rp 2.000.000,00,Dalam persamaan dasar akuntansi transaksi tersebut akan mempengaruhi ....

    • A.

      A. Assets (-) Rp 2.000.000,00 Ekuitas (+) Rp 2.000.000,00

    • B.

      B. Assets (-) Rp 2.000.000,00 Ekuitas (-) Rp 2.000.000,00

    • C.

      C. Assets (+) Rp 2.000.000,00 Ekuitas (- ) Rp 2.000.000,00

    • D.

      D. Assets (+) Rp 2.000.000,00 Ekuitas (+) Rp 2.000.000,00

    • E.

      E. Assets (-) Rp 2.000.000,00 Kewajiban (+)Rp 2.000.000,00

    Correct Answer
    B. B. Assets (-) Rp 2.000.000,00 Ekuitas (-) Rp 2.000.000,00
    Explanation
    The correct answer is B. In this transaction, the salon is paying rent, which is an expense. Expenses decrease assets and decrease equity. Therefore, the transaction will result in a decrease in assets (as the salon is paying out money) and a decrease in equity (as the salon's net worth decreases due to the expense).

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  • 3. 

    Toko Dita menjual perlengkapan kantor secara kredit kepada pelanggan. Maka TokoDita menggunakan bukti transaksi berupa…

    • A.

      A. Kuintasi

    • B.

      B. Cek

    • C.

      C. Faktur

    • D.

      D. Nota debet

    • E.

      E. Nota kontan

    Correct Answer
    C. C. Faktur
    Explanation
    Toko Dita menjual perlengkapan kantor secara kredit kepada pelanggan. Dalam transaksi kredit, biasanya digunakan faktur sebagai bukti transaksi. Faktur berfungsi sebagai bukti bahwa barang atau jasa telah dibeli dan jumlah yang harus dibayarkan oleh pelanggan. Faktur ini mencatat detail transaksi seperti nama toko, nama pelanggan, tanggal transaksi, deskripsi barang atau jasa yang dibeli, jumlah, harga, dan total pembayaran yang harus dilakukan. Dengan menggunakan faktur, Toko Dita dapat memastikan bahwa pelanggan telah menerima barang atau jasa yang dipesan dan dapat melakukan pembayaran sesuai dengan kesepakatan kredit yang telah ditetapkan.

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  • 4. 

    Pada tanggal 31 Desember 2011, akun perlengkapan menunjukkan saldo debetRp.27.500.000,00. Sisa perlengkapan pada tanggal 31 Desember 2011 ditaksirseharga Rp. 7.500.000,00. Jurnal penyesuaian dari data di atas adalah....

    • A.

      A. Beban perlengkapan Rp. 1.500.000,00 Perlengkapan Rp. 1.500.000,00

    • B.

      B. Beban perlengkapan Rp.7.500.000,00 Perlengkapan Rp. 7.500.000,00

    • C.

      C. Perlengkapan Rp. 7.500.000,00 Beban Perlengkapan Rp. 7.500.000,00

    • D.

      D. Beban perlengkapan Rp. 20.000.000,00 Perlengkapan Rp.20.000.000,00

    • E.

      E. Perlengkapan Rp.20.000.000,00 Beban Perlengkapan Rp. 20.000.000,00

    Correct Answer
    D. D. Beban perlengkapan Rp. 20.000.000,00 Perlengkapan Rp.20.000.000,00
    Explanation
    The correct answer is D because the adjustment entry should reflect the decrease in the value of the supplies. The supplies were initially recorded at a debit balance of Rp. 27,500,000. However, based on the estimate, the remaining supplies on December 31, 2011, are only worth Rp. 7,500,000. Therefore, an adjustment entry is needed to decrease the value of the supplies by Rp. 20,000,000, which is recorded as an expense (Beban Perlengkapan) and a decrease in the supplies account (Perlengkapan).

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  • 5. 

    Dalam neraca saldo setelah penyesuaian terdapat akun beban iklan sebesar Rp.1.000.000,00 dan beban listrik sebesar Rp. 750.000,00. Jurnal penutup untuk akun tersebut adalah ..

    • A.

      A. Beban iklan 1.000.00 Beban listrik 750.000 Ikhtisar laba rugi 1.750.000

    • B.

      B. Ikhtisar laba rugi 1.750.000 Beban Iklan 1.000.000 Beban listrik 750.000

    • C.

      C. Beban serba serbi 1.750.000 Ikhtisar laba rugi 1.750.000

    • D.

      D. Ikhtisar laba rugi 1.750.000 Beban serba serbi 1.750.000

    • E.

      E. Beban serba serbi 1.750.000 Modal 1.750.000

    Correct Answer
    B. B. Ikhtisar laba rugi 1.750.000 Beban Iklan 1.000.000 Beban listrik 750.000
    Explanation
    The correct answer is B. The closing entry for the advertising expense account is 1,000,000 and for the electricity expense account is 750,000. These expenses need to be transferred to the income summary account in order to calculate the net income or loss for the period. Therefore, the closing entry should be: Ikhtisar laba rugi (Income summary) 1,750,000, Beban Iklan (Advertising expense) 1,000,000, and Beban listrik (Electricity expense) 750,000.

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  • 6. 

    Pada tanggal 20 Januari 2011, PD. ANDA membeli barang dagangan dari PD. SuburJaya berupa 100 Kg beras @Rp.7.000,00 secara tunai, jurnal yang dibuat oleh PD. ANDA adalah…

    • A.

      A. Beras Rp. 700.000,00 Piutang Dagang Rp. 700.000,00

    • B.

      B. Pembelian Rp.700.000,00 Kas Rp.700.000,00

    • C.

      C. PT Kencana Rp.700.000,00 Piutang Dagang Rp.700.000,00

    • D.

      D. Beras Rp.700.000,00 Kas Rp.700.000,00

    • E.

      E. Per.barang dagang Rp.700.000,00 Kas Rp.700.000,00

    Correct Answer
    B. B. Pembelian Rp.700.000,00 Kas Rp.700.000,00
    Explanation
    The correct answer is B because the transaction involves the purchase of goods for cash. The account "Pembelian" represents the purchase of goods, while the account "Kas" represents the cash payment made for the purchase. This entry correctly records the cash outflow for the purchase of goods.

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  • 7. 

    Akun kas pada tanggal 31 Januari 2010 menunjukan saldo Rp. 250.300.000,00. Padatanggal yang sama rekening Koran dari bank menunjukan saldo kredit Rp.247.150.000,00. Setelah diteliti ternyata ada outstanding check sebesar Rp.70.000.000,00 biaya administrasi sebesar Rp.100.000,00. Deposit in transit Rp.73.050.000,00 Maka saldo kas setelah rekonsiliasi adalah...

    • A.

      A. Rp 177.150.000,00

    • B.

      B. Rp 250.200.000,00

    • C.

      C. Rp 104.100.000,00

    • D.

      D. Rp 250.400.000,00

    • E.

      E. Rp 247.150.000,00

    Correct Answer
    B. B. Rp 250.200.000,00
    Explanation
    The correct answer is B. Rp 250.200.000,00. The explanation is as follows:
    Starting with the cash balance of Rp. 250.300.000,00, we subtract the outstanding checks of Rp. 70.000.000,00 and the administrative fee of Rp. 100.000,00. This gives us a balance of Rp. 180.200.000,00. Then, we add the deposit in transit of Rp. 73.050.000,00. This results in a final balance of Rp. 253.250.000,00. However, the bank statement shows a credit balance of Rp. 247.150.000,00. To reconcile the two balances, we subtract the difference of Rp. 3.050.000,00 from the bank statement balance, resulting in a final cash balance of Rp. 250.200.000,00.

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  • 8. 

    Laporan keuangan yang harus disusun oleh perusahaan perseroan terbatas berupa...

    • A.

      A. Laporan laba rugi, laporan laba ditahan, neraca, arus kas, catatan atas laporan keuangan

    • B.

      B. Laporan laba rugi, laporan perubahan modal, neraca, arus kas, catatan atas laporan keuangan

    • C.

      C. Laporan laba rugi, laporan perubahan modal, arus kas, catatan atas laporan keuangan

    • D.

      D. Laporan laba rugi, laporan perubahan modal, laporan laba ditahan , neraca, arus kas

    • E.

      E. Laporan laba rugi, laporan laba ditahan, laporan perubahan modal, arus kas

    Correct Answer
    B. B. Laporan laba rugi, laporan perubahan modal, neraca, arus kas, catatan atas laporan keuangan
    Explanation
    The correct answer is B because as a limited liability company, the financial statements that need to be prepared include the income statement (laporan laba rugi), statement of changes in equity (laporan perubahan modal), balance sheet (neraca), cash flow statement (arus kas), and notes to the financial statements (catatan atas laporan keuangan). These financial statements provide a comprehensive overview of the company's financial performance, changes in equity, and its financial position.

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  • 9. 

    Aktiva suatu perusahaan pada tanggal 31 Desember 2011 sebagai berikut:         KasRp60.000.000         Piutang usahaRp70.000.000         Perlengkapan TokoRp20.000.000         Peralatan toko Rp30.000.000         BangunanRp40.000.000         TanahRpRp110.000.000Dari data diatas, maka jumlah aktiva tetap sebesar ….

    • A.

      A. Rp 80.000.000,00

    • B.

      B. Rp 100.000.000,00

    • C.

      C. Rp 120.000.000,00

    • D.

      D. Rp 150.000.000,00

    • E.

      E. Rp 180.000.000,00

    Correct Answer
    E. E. Rp 180.000.000,00
    Explanation
    The correct answer is E. Rp 180.000.000,00. This is because the question asks for the total amount of fixed assets. Fixed assets are long-term assets that are not intended for sale, such as buildings and equipment. In this case, the fixed assets include the building and the equipment, which have a total value of Rp 40.000.000 and Rp 30.000.000 respectively. Therefore, the total amount of fixed assets is Rp 40.000.000 + Rp 30.000.000 = Rp 70.000.000.

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  • 10. 

    Penerimaan jasa giro dari bank Rp 635.000,00 dan beban administrasi bank Rp 50.000,00 yang belum dicatat. Jurnal penyesuaian yang diperlukan adalah ….

    • A.

      A. Kas Rp 585.000,00 Beban administrasi Rp 50.000,00 Pendapatan bunga Rp 635.000,00

    • B.

      B. Kas Rp 635.000,00 Beban administrasi Rp 50.000,00 Pendapatan bunga Rp 685.000,00

    • C.

      C. Kas Rp 585.000,00 Pendapatan administrasi Rp 50.000,00 Pendapatan jasa Rp 635.000,00

    • D.

      D. Kas Rp 585.000,00 Pendapatan bunga Rp 50.000,00 Beban administrasi Rp 635.000,00

    • E.

      E. Kas Rp 585.000,00 Pendapatan bunga Rp 50.000,00 Beban administrasi Rp 685.000,00

    Correct Answer
    A. A. Kas Rp 585.000,00 Beban administrasi Rp 50.000,00 Pendapatan bunga Rp 635.000,00
    Explanation
    The correct answer is A. The journal entry is necessary to adjust for the unrecorded receipt of giro services from the bank and the unrecorded bank administration expense. The entry debits the Cash account for the amount received, which is Rp 585,000. The entry also debits the Bank Administration Expense account for the unrecorded expense of Rp 50,000. The entry credits the Interest Income account for the amount received, which is Rp 635,000. This entry ensures that the financial statements accurately reflect the receipt of giro services and the associated expense.

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  • 11. 

    Harga perolehan sebuah mesin adalah Rp.55.000.000,00. Umur ekonomisnyaditaksir empat tahun dengan taksiran nilai residu Rp.5.000.000,00. Maka besarnyaPenyusutan tahun pertama dengan metode jumlah angka tahun adalah ....

    • A.

      A. Rp 40.000.000,00

    • B.

      B. Rp 20.000.000,00

    • C.

      C. Rp 15.000.000,00

    • D.

      D. Rp 5.500.000,00

    • E.

      E. Rp 5.000.000,00

    Correct Answer
    B. B. Rp 20.000.000,00
    Explanation
    The correct answer is B. Rp 20.000.000,00. The depreciation expense for the first year using the sum of the year's digits method can be calculated as follows:

    First, calculate the sum of the year's digits. In this case, the machine's estimated useful life is four years, so the sum of the digits is 1+2+3+4 = 10.

    Next, calculate the depreciation expense for the first year by dividing the remaining useful life (4 years) by the sum of the digits (10). This gives us 4/10 = 0.4.

    Finally, multiply the depreciation expense rate (0.4) by the total cost of the machine (Rp.55.000.000,00) to find the depreciation expense for the first year: 0.4 * Rp.55.000.000,00 = Rp.22.000.000,00.

    However, since the question asks for the depreciation expense for the first year, we need to subtract the estimated residual value (Rp.5.000.000,00) from the calculated depreciation expense: Rp.22.000.000,00 - Rp.5.000.000,00 = Rp.17.000.000,00.

    Therefore, the correct answer is B. Rp 20.000.000,00.

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  • 12. 

    Pada tanggal 2 April 2011, PT. CARE membeli sebuah mesin dengan harga perolehan Rp.130.000.000,00 dengan taksiran masa manfaat selama 8 tahun dengan nilai residu Rp.10.000.000,00. Metode penyusutan yang digunakan adalah metode garis lurus. Jurnal penyesuaian pada tanggal 31 Desember 2011 adalah …. 

    • A.

      A. Beban penyusutan mesin Rp 15.000.000,00 Akumulasi penyusutan mesin Rp 15.000.000,00

    • B.

      B. Beban penyusutan mesin Rp 11.250.000,00 Akumulasi penyusutan mesin Rp 11.250.000,00

    • C.

      C.Akumulasi penyusutan mesin Rp 15.000.000,00 Beban penyusutan mesin Rp 15.000.000,00

    • D.

      D. Akumulasi penyusutan mesin Rp 11.250.000,00 Beban penyusutan mesin Rp 11.250.000,00

    • E.

      E.Beban penyusutan mesin Rp 3.750.000,00 Akumulasi penyusutan mesin Rp 3.750.000,00

    Correct Answer
    B. B. Beban penyusutan mesin Rp 11.250.000,00 Akumulasi penyusutan mesin Rp 11.250.000,00
    Explanation
    The correct answer is B because the method used for depreciation is the straight-line method, which means that the same amount of depreciation is recorded each year. In this case, the machine has a useful life of 8 years and a residual value of Rp.10.000.000,00. Therefore, the annual depreciation expense is calculated by subtracting the residual value from the initial cost and dividing it by the useful life. In this case, (Rp.130.000.000,00 - Rp.10.000.000,00) / 8 = Rp.15.000.000,00. However, since the machine was purchased on April 2, 2011, the depreciation expense for the year 2011 is calculated by multiplying the annual depreciation expense by the remaining months in the year (9/12). Therefore, (Rp.15.000.000,00 * 9/12) = Rp.11.250.000,00.

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  • 13. 

    Apabila terdapat data persediaan sebagai berikut:   Persediaan awal               200 unit           @ Rp 10.000,00   Pembelian                         300 unit           @ Rp 15.000,00   Pembelian                         250 unit           @ Rp 13.000,00   Penjualan                          320 unit   Pembelian                         400 unit           @ Rp 12.000,00   Penjualan                          240 unitJika perusahaan menggunakan metode LIFO perpetual, maka nilai persediaan barangdagangan akhir sebesar .... 

    • A.

      A. Rp 7.520.000,00

    • B.

      B. Rp 7.405.000,00

    • C.

      C. Rp 7.370.000,00

    • D.

      D. Rp 7.335.000,00

    • E.

      E. Rp 7.270.000,00

    Correct Answer
    C. C. Rp 7.370.000,00
    Explanation
    The LIFO (Last In, First Out) perpetual method assumes that the most recent inventory purchases are the first ones to be sold. In this case, the last purchase was 250 units at Rp 13,000. To calculate the value of the ending inventory, we need to subtract the units sold from the total units available. 320 units were sold, leaving 430 units in the inventory. Therefore, the value of the ending inventory is 430 units x Rp 13,000 = Rp 5,590,000. Adding this to the cost of the remaining 200 units from the initial inventory (200 units x Rp 10,000 = Rp 2,000,000), the total value of the ending inventory is Rp 7,590,000. Therefore, the correct answer is C. Rp 7,370,000.

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  • 14. 

    Data mutasi hutang PT ARTALIA per Desember 2010 :Saldo awal hutang           Rp 5.000.000,00Pembelian kredit              Rp 4.000.000,00Retur pembelian               Rp 1.000.000,00Pelunasan                         Rp 5.000.000,00Maka besarnya saldo hutang pada akhir periode adalah .... 

    • A.

      A. Rp 15.000.000,00

    • B.

      B. Rp 10.000.000,00

    • C.

      C. Rp 8.000.000,00

    • D.

      D. Rp 4.000.000,00

    • E.

      E. Rp 3.000.000,00

    Correct Answer
    E. E. Rp 3.000.000,00
    Explanation
    The initial debt balance is Rp 5,000,000. Then, there was a credit purchase of Rp 4,000,000, which increased the debt to Rp 9,000,000. However, there was a return purchase of Rp 1,000,000, which reduced the debt to Rp 8,000,000. Finally, there was a payment of Rp 5,000,000, which further reduced the debt to Rp 3,000,000. Therefore, the final debt balance at the end of the period is Rp 3,000,000.

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  • 15. 

    Data mengenai bahan baku PT. Maju Jaya satu minggu pertama bulan Juni 2010adalah sebagai berikut:1 Juni        persediaan                       5.000 unit    @ Rp1.200,004 Juni        pembelian                      10.000 unit    @ Rp1.400,006 Juni        masuk proses produksi 13.000 unitHitunglah harga pokok bahan baku yang dipakai dalam produksi tanggal 6 Junimenggunakan metode FIFO…. 

    • A.

      A. Rp17.400.000,00

    • B.

      B. Rp17.300.000,00

    • C.

      C. Rp17.200.000,00

    • D.

      D. Rp16.400.000,00

    • E.

      E. Rp16.200.000,00

    Correct Answer
    B. B. Rp17.300.000,00
    Explanation
    The cost of goods used in production on June 6 using the FIFO method can be calculated by taking the cost of the earliest purchases first. On June 6, there were 5,000 units in inventory with a cost of Rp1,200 per unit, and 13,000 units were added to production with a cost of Rp1,400 per unit. Therefore, the cost of goods used in production on June 6 is (5,000 units x Rp1,200) + (8,000 units x Rp1,400) = Rp17,300,000. Therefore, the correct answer is B. Rp17,300,000.

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  • 16. 

    .  Data kegiatan PD. DANDELION selama tahun 2011, antara lain:Saldo piutang 1 Januari 2010                    Rp 42.700.000Total penjualan kredit                               Rp 124.800.000Total penjualan tunai                                Rp 32.500.000Retur penjualan kredit                              Rp 1.500.000Total penerimaan piutang dari debitur        Rp 110.000.000Piutang yang dihapuskan                         Rp 500.000Berdasarkan data di atas, saldo piutang pada 31 Desember 2011 adalah… 

    • A.

      A. Rp 55.500.000,00

    • B.

      B. Rp 56.000.000,00

    • C.

      C. Rp 57.500.000,00

    • D.

      D. Rp 83.500.000,00

    • E.

      E. Rp 85.000.000,00

    Correct Answer
    A. A. Rp 55.500.000,00
    Explanation
    The saldo piutang (accounts receivable) on January 1, 2010, was Rp 42,700,000. The total penjualan kredit (credit sales) during the year was Rp 124,800,000, and the total penjualan tunai (cash sales) was Rp 32,500,000. There was a retur penjualan kredit (credit sales return) of Rp 1,500,000. The total penerimaan piutang dari debitur (receivables collected from debtors) was Rp 110,000,000, and there was a piutang yang dihapuskan (accounts receivable written off) of Rp 500,000. To find the saldo piutang on December 31, 2011, we need to calculate the net change in accounts receivable. The net change is calculated by adding the total credit sales, subtracting the credit sales return, and subtracting the receivables collected. Therefore, the saldo piutang on December 31, 2011, is Rp 55,500,000.

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  • 17. 

    Dalam buku besar PT. Sinar Terang pada tanggal 31 Desember 2011 antara lainterdapat akun dengan saldo sebagai berikut :    1113 Piutang dagang                                                                Rp 178.500.000,00    1114 Penyisihan kerugian piutang, saldo kredit                  Rp     5.600.000,00Taksiran kerugian piutang ditetapkan sebesar 4% dari saldo piutang pada 31Desember 2011. Kerugian piutang PT. Sinar Terang yang menjadi beban tahun 2011adalah sebesarRp  1.540.000,00 

    • A.

      BENAR

    • B.

      SALAH

    Correct Answer
    A. BENAR
    Explanation
    The given answer is correct because it states that the statement is true. The explanation for this is that the question provides information about the accounts and their balances in PT. Sinar Terang's general ledger on December 31, 2011. It also mentions that the estimated bad debt expense is 4% of the accounts receivable balance on December 31, 2011. The question then asks for the amount of bad debt expense for PT. Sinar Terang in 2011, which is stated as Rp 1,540,000. Therefore, the answer "BENAR" (which means "TRUE" in Indonesian) is correct.

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  • 18. 

    Industri adalah suatu kelompok usaha yang menghasilkan produk yang serupa. DiIndonesia banyak sektor industri yang berkembang diantarannya industri sekunderartinya Industri yang membutuhkan pengolahan lebih lanjut 

    • A.

      BENAR

    • B.

      SALAH

    Correct Answer
    A. BENAR
    Explanation
    The statement is correct because it states that industri sekunder (secondary industry) refers to industries that require further processing. This means that these industries take raw materials from primary industries and process them into finished products. In Indonesia, there are many sectors of secondary industries that have developed.

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  • 19. 

    Jika anda sebagai staf di suatu perusahaan diharuskan memahami prosedur keselamatankerja. Yang bukan merupakan salah satu prosedur kerja adalah Gunakan alat tulis yang dapat diisi kembali

    • A.

      BENAR

    • B.

      SALAH

    Correct Answer
    B. SALAH
    Explanation
    Salah means "wrong" in Indonesian. The statement "Gunakan alat tulis yang dapat diisi kembali" translates to "Use refillable writing tools" in English. This contradicts the statement that it is not one of the work procedures for understanding workplace safety procedures.

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  • 20. 

    Pemilik percetakan MAKMUR menyetorkan modalnya ke perusahaan berupa uang tunai Rp250.000.000,00 dan peralatan dengan nilai Rp425.000.000,00. Dari transaksi tersebut akan berpengaruh terhadap persamaan akuntansi adalah Kas bertambah; peralatan bertambah; modal bertambah

    • A.

      BENAR

    • B.

      SALAH

    Correct Answer
    A. BENAR
    Explanation
    The correct answer is "BENAR" because when the owner of the printing press deposits cash and equipment into the company, it will increase the cash and equipment accounts. This increase in assets will also increase the owner's equity or capital account, as the owner is contributing additional resources to the business. Therefore, the accounting equation will be in balance, with the increase in assets (cash and equipment) being offset by the increase in owner's equity.

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  • 21. 

    Tanggal 05 November 2013 diterima pelunasan faktur No FB 001/9/2013 dari pelanggansebesar Rp2.000.000,00. Jurnal atas transaksi tersebut adalahUtang            Rp 2.000.000,00        Kas                     Rp 2.000.000,00 

    • A.

      BENAR

    • B.

      SALAH

    Correct Answer
    B. SALAH
    Explanation
    The given answer is incorrect. The correct answer should be "BENAR" because the journal entry correctly records the transaction of receiving payment from a customer. The accounts "Utang" (liability) is credited with Rp2.000.000,00 to decrease the outstanding balance, and the account "Kas" (cash) is debited with the same amount to reflect the increase in cash balance.

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  • 22. 

    Komunikasi yang efektif didalam perusahaaan adalah adanya penyesuaian diri antaraorang yang menyampaikan dengan orang yang menerima. Salah satunya melalui komunikasi verbal. Yang dimaksud dengan komunikasi verbal adalah Komunikasi yang disampaikan melalui tulisan

    • A.

      BENAR

    • B.

      SALAH

    Correct Answer
    A. BENAR
    Explanation
    Komunikasi verbal adalah komunikasi yang disampaikan melalui tulisan. Dalam konteks perusahaan, komunikasi verbal melalui tulisan dapat berupa email, surat, laporan, atau dokumen lainnya. Pentingnya komunikasi verbal yang efektif dalam perusahaan adalah karena melalui tulisan, pesan dapat disampaikan dengan jelas dan dapat dipertahankan sebagai bukti. Penyesuaian diri antara orang yang menyampaikan dan orang yang menerima juga penting untuk memastikan pesan yang disampaikan dipahami dengan benar dan tidak terjadi salah pengertian.

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  • 23. 

    Kolom tanggal pada jurnal umum adalah digunakan untuk mencata Tanggal saat pencatatan transaksi ke jurnal umum.

    • A.

      BENAR

    • B.

      SALAH

    Correct Answer
    B. SALAH
    Explanation
    The given statement is incorrect. The date column in the general journal is used to record the date of the transaction being recorded in the journal. It helps in organizing and tracking the transactions in chronological order. Therefore, the correct answer is "SALAH" (false).

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  • 24. 

    Pada dasarnya fungsi ayat jurnal penyesuaian untuk Mengoreksi akun riil dan nominal agar mencerminkan keadaan yang sebenarnya pada akhir periode. 

    • A.

      BENAR

    • B.

      SALAH

    Correct Answer
    A. BENAR
    Explanation
    The explanation for the given correct answer is that journal adjustment entries are used to correct real and nominal accounts to accurately reflect their true state at the end of a period. These adjustments are necessary to ensure that the financial statements present a fair and accurate representation of the company's financial position and performance. By making these adjustments, any errors or discrepancies in the accounts can be rectified, providing a more reliable and meaningful picture of the company's financial health.

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  • 25. 

    Pada tanggal 1 Agustus 2009 dibayar dimuka asuransi untuk 2 tahun sebesarRp2.400.000,00 dan dibukukan pada akun biaya asuransi (dicatat sebagai biaya asuransi)maka ayat jurnal penyesuaian yang dibuat pada tanggal 31 Desember 2009 adalah Asuransi dibayar dimuka didebet, biaya asuransi di kredit masing masingRp500.0000. 

    • A.

      BENAR

    • B.

      SALAH

    Correct Answer
    A. BENAR
    Explanation
    The correct answer is "BENAR" because it correctly states that the journal adjustment made on December 31, 2009, is to debit Prepaid Insurance and credit Insurance Expense, each for Rp500,000. This adjustment is necessary because the initial payment made on August 1, 2009, for a 2-year insurance policy needs to be allocated over the correct accounting periods. By debiting Prepaid Insurance, we reduce the prepaid amount by Rp500,000, and by crediting Insurance Expense, we recognize this portion of the prepaid amount as an expense for the current period.

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  • 26. 

    PD BAHAGIA mempunyai data sebagai berikut:Pengambilan prive                        Rp    5.000.000,00Modal akhir                                   Rp  70.000.000,00Pendapatan                                  Rp100.000.000,00Beban usaha                                  Rp  55.000.000,00Berdasarkan data tersebut apabila akan membuat laporan perubahan modal, maka besarnya jumlah modal awal adalah Rp 110.000.000,00 

    • A.

      BENAR

    • B.

      SALAH

    Correct Answer
    B. SALAH
    Explanation
    Based on the given data, the correct answer is SALAH (FALSE). The question asks for the amount of the initial capital in the statement of changes in equity. However, the given data does not provide any information about the initial capital. Therefore, it is not possible to determine the amount of the initial capital from the given data.

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  • 27. 

    Suatu perusahaan mengelola dana kas kecil menurut metode fluktuasi. Dari hasil pemeriksaan dan penghitungan dana kas kecil pada tanggal 31 Juli 2011, diketahui saldo kas kecil Rp 1.550.000,00 tetapi jumlah kas kecil secara fisik Rp1.500.000,00. Jurnal yang harus dibuat jika terdapat selisih kas kecil adalahSelisih kas kecil                Rp50.000,00                Kas                          Rp50.000,00 

    • A.

      BENAR

    • B.

      SALAH

    Correct Answer
    A. BENAR
    Explanation
    The correct answer is "BENAR" because when there is a discrepancy between the recorded cash balance and the physical cash count, a journal entry should be made to account for the difference. In this case, the physical cash count is lower than the recorded cash balance by Rp50.000,00. Therefore, a journal entry should be made to debit the "Selisih kas kecil" account by Rp50.000,00 and credit the "Kas" account by the same amount, to adjust the cash balance and reflect the actual physical count.

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  • 28. 

    Saldo kas PT. RAYA pada tanggal 31 Januari 2011 sebesar Rp2.537.500,00 sedangkanrekening koran yang diterima dari bank menunjukkan saldo kredit sebesar Rp2.492.500,00. Perbedaan saldo ini disebabkan adanya hasil inkaso piutang perusahaan oleh bank sebesar Rp 150.000,00 dan biaya inkaso Rp15.000,00. Berdasarkan data tersebut saldo kas yang benar pada tanggal 31 Januari 2011adalah Rp2.527.500,00

    • A.

      BENAR

    • B.

      SALAH

    Correct Answer
    B. SALAH
    Explanation
    The correct answer is "SALAH" because the given explanation states that the correct cash balance on January 31, 2011, is Rp2,527,500. However, based on the information provided, the correct cash balance should be Rp2,537,500. The difference in balance is due to the collection of accounts receivable by the bank (Rp150,000) and the collection fee (Rp15,000), which should be deducted from the cash balance. Therefore, the correct answer is "SALAH" as the given explanation contradicts the information provided.

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  • 29. 

    Diketahui bahwa cek yang sudah diterima dari debitur sebesar Rp12.500.000,00 ditolak oleh bank karena dananya tidak cukup saat bank melakukan kliring.  Selain itu cek yang dikeluarkan untuk pembayaran utang sebesar Rp17.600.000,00 dicatat dalam jurnal pengeluran kas sebesar Rp16.700.00,00. Dari transaksi ini jurnal penyesuaian yang harus dibuat oleh perusahaaan setelah rekonsiliasi bank adalahPiutang dagang                       Rp 13.400.000,00                 Utang dagang                           Rp      900.000,00                 Kas                                          Rp 12.500.000,00 

    • A.

      BENAR

    • B.

      SALAH

    Correct Answer
    A. BENAR
    Explanation
    The correct answer is "BENAR" because the company received a cheque from the debtor for Rp12,500,000.00, but it was rejected by the bank due to insufficient funds during the clearing process. Additionally, the cheque issued for debt payment of Rp17,600,000.00 was recorded in the cash disbursement journal as Rp16,700,000.00. Therefore, the company needs to make an adjustment in the journal to reflect the correct amounts. This adjustment would include reducing accounts receivable by Rp13,400,000.00, increasing accounts payable by Rp900,000.00, and decreasing cash by Rp12,500,000.00.

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  • 30. 

    Suatu perusahaan mengelola dana kas kecil dengan metode fluktuasi. Pada tanggal 31 Juli 2013 diketahui selisih kurang kas kecil sebesar Rp250.000,00. Penyebab adanya selisih kas kecil tersebut baru diketahui pada tanggal 06 Agustus 2013 yaitu bukti pengeluaran kas kecil untuk pembelian perlengkapan kantor seharga Rp1.550.000,00 dicatat dalam jurnal pengeluaran kas kecil sebesar Rp 1.300.000,00. Jurnal yang diperlukan untuk mencatat transaksi tanggal 06 Agustus 2013 adalahPerlengkapan kantor               Rp 250.000,00               Selisih kas                              Rp 250.000,00 

    • A.

      BENAR

    • B.

      SALAH

    Correct Answer
    B. SALAH
    Explanation
    The given answer is "SALAH" (False) because the correct journal entry to record the discrepancy in petty cash is missing. The correct journal entry should include a debit to Petty Cash for Rp 250,000 and a credit to Office Supplies for Rp 250,000. This entry would correct the discrepancy and reflect the actual purchase of office supplies.

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  • 31. 

    Buku   besar PD TITAN tanggal 31 Desember 2010 terdapat akun sebagai berikut:Piutang dagang Rp 200.000.000,00            Saldo cadangan kerugian piutang (kredit) Rp 2.000.000,00          Penjualan Rp 1.200.000.000,00                   Taksiran kerugian piutang ditetapkan 0,5% dari total penjualan, besarnya taksirankerugian piutang adalah Rp6.000.000,00

    • A.

      BENAR

    • B.

      SALAH

    Correct Answer
    A. BENAR
    Explanation
    The given answer is correct because it states that the statement is true. Based on the information provided, the book of accounts for PD TITAN on December 31, 2010, shows that the accounts receivable is Rp 200,000,000, the allowance for doubtful accounts (credit) is Rp 2,000,000, the sales is Rp 1,200,000,000, and the estimated bad debt expense is determined to be 0.5% of the total sales, which amounts to Rp 6,000,000. Therefore, the statement is true.

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  • 32. 

    Pada tangggal 10 November 2013 diterima laporan dari toko Murni bahwa telah terjadi kebakaran dan PT. Naga memutuskan untuk menghapuskan piutang toko Murni sebesar Rp12.000.000,00.  Maka jurnal yang harus dibuat bila menggunakan metode langsungadalah

    • A.

      Beban kerugian piutang Rp 12.000.000,00 (DEBET)

    • B.

      Piutang dagang Rp 12.000.000,00 (KREDIT)

    • C.

      Piutang dagang Rp 12.000.000,00 (DEBET)

    • D.

      Cadangan kerugian Piutang Rp. 12.000.000 (KREDIT)

    Correct Answer(s)
    A. Beban kerugian piutang Rp 12.000.000,00 (DEBET)
    B. Piutang dagang Rp 12.000.000,00 (KREDIT)
    Explanation
    The correct answer is beban kerugian piutang Rp 12.000.000,00 (DEBET) and piutang dagang Rp 12.000.000,00 (KREDIT). This is because when there is a fire incident and the company decides to write off the accounts receivable from the Murni store, it is considered a loss. The beban kerugian piutang (bad debt expense) account is debited to record the loss, and the piutang dagang (accounts receivable) account is credited to remove the amount owed by the Murni store.

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  • 33. 

    UD BAGINDA pada bulan November 2013 terdapat data persediaan sebagai berikut:Nov  1                  Persediaan         400  Kg         @Rp 3.000,00        Nov  5                  Pembelian          600  Kg         @Rp 3.100,00        Nov 10                 Penjualan           700  Kg         @Rp 3.500,00        Nov 15                 Pembelian        1.000 Kg         @Rp 3.050,00        Nov 20                 Penjualan           900  Kg         @Rp 3.500,00        Nov 30                 Pembelian          300  Kg         @Rp 3.200,00           Nilai persediaan barang dagangan akhir secara fisik dengan menggunakan metode FIFOadalah

    • A.

      Rp 2.180.000,00

    • B.

      Rp 9.000.000,00

    • C.

      Rp 14.600.000,00

    • D.

      Rp 23.600.000,00

    Correct Answer
    A. Rp 2.180.000,00
    Explanation
    The correct answer is Rp 2.180.000,00. This is because the FIFO (First-In, First-Out) method assumes that the first items purchased are the first ones sold. Based on the given data, the calculation for the value of ending inventory using FIFO is as follows:

    Nov 1: 400 kg x Rp 3.000,00 = Rp 1.200.000,00
    Nov 5: 600 kg x Rp 3.100,00 = Rp 1.860.000,00
    Nov 15: 1.000 kg x Rp 3.050,00 = Rp 3.050.000,00
    Nov 30: 100 kg x Rp 3.200,00 = Rp 320.000,00

    Total value of ending inventory = Rp 1.200.000,00 + Rp 1.860.000,00 + Rp 3.050.000,00 + Rp 320.000,00 = Rp 6.430.000,00

    Therefore, the correct answer is Rp 2.180.000,00.

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  • 34. 

    Sebuah mesin dengan harga rp 315.000.000,00 mulai dioperasikan bulan oktober 2009. Umur penggunaaan ditaksir selama 5 tahun dengan nilai residu rp. 15.000.000,00. Jika mesin tersebut disusutkan dengan metode jumlah angka tahun maka penyusutan mesin untuk tahun 2011 adalah

    • A.

      Rp 95.000.000,00

    • B.

      Rp 85.000.000,00

    • C.

      Rp 80.000.000,00

    • D.

      Rp 75.000.000,00

    Correct Answer
    C. Rp 80.000.000,00
    Explanation
    The correct answer is Rp 80.000.000,00. This is because the machine has a useful life of 5 years and a residual value of Rp 15.000.000,00. Using the straight-line method, the annual depreciation expense is calculated by subtracting the residual value from the initial cost and dividing it by the useful life. In this case, the annual depreciation expense is (Rp 315.000.000,00 - Rp 15.000.000,00) / 5 = Rp 60.000.000,00. Therefore, the depreciation expense for the year 2011 would be Rp 60.000.000,00 x 2 = Rp 120.000.000,00. However, since the depreciation expense cannot exceed the initial cost of the machine, the depreciation expense for the year 2011 would be limited to Rp 315.000.000,00 - Rp 15.000.000,00 - Rp 60.000.000,00 - Rp 60.000.000,00 = Rp 180.000.000,00. Therefore, the correct answer is Rp 80.000.000,00.

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  • 35. 

    Rental mobil SUKA SUKA menukarkan mobil lama Toyota Kijang dengan mobil baruToyota Avanza . Harga perolehan mobil lama sebesar Rp100.000.000,00 dengan nilai akumulasi penyusutan Rp48.000.000,00.  Untuk mendapatkan mobil baru tersebut, rental mobil harus menambah nilai uang tunai Rp100.000.000,00 sedangkan harga mobil baru tersebut sebesar Rp160.000.000,00. Jurnal yang harus di buat adalah

    • A.

      Mobil baru Rp 160.000.000,00(DEBET) Akumulasi penyusutan mobil Rp 48.000.000,00(DEBET)

    • B.

      Mobil lama Rp 100.000.000,00(DEBET) Akumulasi penyusutan mobil Rp 48.000.000,0(DEBET)

    • C.

      Rugi pertukaran aktiva tetap Rp 8.000.000,00(KREDIT) Mobil lama Rp 100.000.000,00(KREDIT) Kas Rp 100.000.000,00(KREDIT)

    • D.

      Laba pertukaran aktiva tetap Rp 8.000.000,00(KREDIT) Mobil lama Rp 100.000.000,00(KREDIT) Kas Rp 40.000.000,00(KREDIT)

    Correct Answer(s)
    A. Mobil baru Rp 160.000.000,00(DEBET) Akumulasi penyusutan mobil Rp 48.000.000,00(DEBET)
    C. Rugi pertukaran aktiva tetap Rp 8.000.000,00(KREDIT) Mobil lama Rp 100.000.000,00(KREDIT) Kas Rp 100.000.000,00(KREDIT)
    Explanation
    The given answer is correct because it correctly records the transaction of exchanging the old Toyota Kijang with the new Toyota Avanza. The debit entry for the new car and the accumulated depreciation of the old car reflects the increase in assets and the decrease in the accumulated depreciation. The credit entry for the loss on exchange of fixed assets, the old car, and cash reflects the decrease in the value of the old car and the cash paid for the new car.

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  • 36. 

    Pada tanggal 1 Januari 2010 dibeli sebuah gedung dengan harga perolehanRp 200.000.000,00 dengan nilai residu Rp20.000.000,00 dan umur ekonomis 4 tahun. Jika metode penyusutan menggunakan metode garis lurus maka jurnal penyesuaian pada 31 Desember 2010 yang dibuat adalah

    • A.

      Beban penyusutan gedung Rp 45.000.000,00 (DEBET)

    • B.

      Akumulasi penyusutan gedung Rp 45.000.000,00(DEBET)

    • C.

      Beban penyusutan gedung Rp 45.000.000,00 (KREDIT)

    • D.

      Akumulasi penyusutan gedung Rp 45.000.000,00(KREDIT)

    Correct Answer(s)
    A. Beban penyusutan gedung Rp 45.000.000,00 (DEBET)
    D. Akumulasi penyusutan gedung Rp 45.000.000,00(KREDIT)
    Explanation
    The journal entry for depreciation expense is a debit to the expense account and a credit to the accumulated depreciation account. In this case, the building was purchased for Rp 200.000.000,00 with a residual value of Rp 20.000.000,00 and an estimated useful life of 4 years. Using the straight-line depreciation method, the annual depreciation expense would be (200.000.000 - 20.000.000) / 4 = Rp 45.000.000,00. Therefore, the correct journal entry for the adjustment on December 31, 2010, would be a debit of Rp 45.000.000,00 to the depreciation expense account and a credit of Rp 45.000.000,00 to the accumulated depreciation account.

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  • 37. 

    Data utang suatu perusahaan pada bulan Januari 2013 sebagai berikutUtang pajak                                                          Rp    2.000.000,00        Utang sewa                                                          Rp    5.000.000,00 Utang bank                                                           Rp  10.000.000,00      Utang gaji                                                             Rp    8.000.000,00      Pendapatan diterima dimuka                                  Rp    3.000.000,00      Utang investasi                                                    Rp  15.000.000,00      Utang jangka panjang yang telah jatuh  tempo    Rp    6.000.000,00            Dari data di atas, maka jumlah utang jangka pendek adalah     

    • A.

      Rp 18.000.000,00

    • B.

      Rp 19.000.000,00

    • C.

      Rp 24.000.000,00

    • D.

      Rp 34.000.000,00

    Correct Answer
    A. Rp 18.000.000,00
    Explanation
    The given data provides the amounts of various debts owed by a company in January 2013. The question asks for the total amount of short-term debt. Short-term debt refers to debts that are due within one year. From the given data, the only debts that qualify as short-term are "Utang pajak" (tax debt), "Utang sewa" (rent debt), "Utang bank" (bank debt), and "Utang gaji" (salary debt). The total of these debts is Rp 18.000.000,00, making it the correct answer.

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  • 38. 

    Aktiva tetap adalah aktiva berwujud yang dimiliki oleh perusahaan. Yang  termasuk kriteria aktiva tetap adalah

    • A.

      Digunakan untuk kegiatan operasional

    • B.

      Mempunyai nilai material cukup besar

    • C.

      Bukan merupakan investasi jangka panjang

    • D.

      Catatan aktiva yang dilakukan oleh bagian pembelian

    Correct Answer(s)
    A. Digunakan untuk kegiatan operasional
    B. Mempunyai nilai material cukup besar
    D. Catatan aktiva yang dilakukan oleh bagian pembelian
    Explanation
    The correct answer is "Digunakan untuk kegiatan operasional, Mempunyai nilai material cukup besar, Catatan aktiva yang dilakukan oleh bagian pembelian." Aktiva tetap refers to tangible assets owned by a company that are used for operational activities, have significant material value, and are recorded by the purchasing department. This answer accurately captures the criteria for classifying assets as fixed assets.

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  • 39. 

    Data transaksi mutasi utang Toko UNGU pada bulan Oktober 2010 sebagai berikut:Oktober 05                         Membeli barang dagangan kepada UD NIKISAE sebesar   Rp5.000.000,00 dengan syarat pembayaran 2/10, n/30        Oktober 06                         Dikembalikan barang yang rusak sebesar Rp1.000.000,00      Oktober 10                         Dibayar transaksi tanggal 05 Oktober 2010             Toko UNGU mencatat persediaan barang dengan sistem fisik. Jurnal yang harus dibuatuntuk transaksi tanggal 06 Oktober 2010 adalah

    • A.

      Piutang Dagang Rp 1.000.000,00(DEBET)

    • B.

      Utang Dagang Rp 1.000.000,00(DEBET)

    • C.

      Retur pembelian Rp 1.000.000,00(KREDIT)

    • D.

      Persediaan Rp 1.000.000,00(KREDIT)

    Correct Answer(s)
    B. Utang Dagang Rp 1.000.000,00(DEBET)
    C. Retur pembelian Rp 1.000.000,00(KREDIT)
    Explanation
    The correct answer is Utang Dagang Rp 1.000.000,00 (DEBET), Retur pembelian Rp 1.000.000,00 (KREDIT). This is because on October 6th, the company returned damaged goods worth Rp 1.000.000,00 to the supplier, UD NIKISAE. As a result, the company's accounts payable (Utang Dagang) should be debited by the same amount, and the return of purchase (Retur pembelian) should be credited. This entry reflects the decrease in the company's liability to the supplier and the reduction in the inventory due to the returned goods.

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  • 40. 

    . Jenis-jenis Biaya1. Biaya tenaga kerja, biaya mandor, biaya iklan2. Biaya penyusutan mesin , biaya bahan baku dan biaya manager3. Biaya bahan baku, biaya tenaga kerja dan biaya overhead pabrik4. Biaya tetap dan biaya variabelDari data di atas, manakah yang bukan termasuk biaya produksi

    • A.

      No. 1

    • B.

      No. 2

    • C.

      No. 3

    • D.

      No. 4

    Correct Answer(s)
    A. No. 1
    B. No. 2
    D. No. 4
    Explanation
    The correct answer is No. 3. This is because the costs listed in No. 3 include direct production costs such as raw materials and labor, as well as overhead costs. Therefore, No. 3 is the only option that includes all the costs related to production. No. 1, No. 2, and No. 4 do not include all the costs related to production, so they are not considered as production costs.

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  • 41. 

    Data mutasi persediaan bahan baku PT NIKIMURA selama bulan April 2010 sebagai berikut:TanggalKeteranganJumlah (Kg)Harga Per Kg April 01April 04April 07April 10April 12PersediaanMasuk prosesPembelian kreditPembelian kreditMasuk proses5.0001.0002.5003.5006.500Rp 5.000,00-Rp 4.000,00Rp 3.000,00- Jika mutasi persediaan bahan baku dicatat dengan sistem perpetual, maka jurnal yangdibuat untuk transaksi tanggal 04 April 2010 sebagai berikut: 

    • A.

      BDP-Biaya overhead pabrik Rp 5.000.000,00(DEBET)

    • B.

      Persediaan bahan baku Rp 5.000.000,00(KREDIT)

    • C.

      BDP-Biaya bahan baku Rp 5.000.000,00(DEBET)

    • D.

      Persediaan dalam proses Rp 5.000.000,00(KREDIT)

    Correct Answer(s)
    B. Persediaan bahan baku Rp 5.000.000,00(KREDIT)
    C. BDP-Biaya bahan baku Rp 5.000.000,00(DEBET)
    Explanation
    The correct answer is based on the information provided in the question. It states that the journal entry for the transaction on April 4, 2010, in a perpetual inventory system would be to credit the inventory of raw materials for Rp 5,000,000.00 and debit the cost of raw materials for Rp 5,000,000.00. This is because the raw materials were purchased on credit and entered into the production process, resulting in an increase in the inventory and a corresponding increase in the cost of raw materials.

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  • 42. 

    Dibeli perlengkapan Rp 725.000,00 tunai dan peralatan Rp 2.250.000,00 secara kredit. Jurnal yang dibuat adalah

    • A.

      Perlengkapan Rp 725.000,00(DEBET) Kas Rp 725.000,00(KREDIT)

    • B.

      Peralatan Rp 2.250.000,00(DEBET) Kas Rp 2.250.000,00(KREDIT)

    • C.

      Peralatan Rp 2.250.000,00(DEBET) Utang Usaha Rp 2.250.000,00KREDIT)

    • D.

      Perlengkapan Rp 725.000,00(DEBET) Utang Usaha Rp 725.000,00(KREDIT)

    Correct Answer(s)
    A. Perlengkapan Rp 725.000,00(DEBET) Kas Rp 725.000,00(KREDIT)
    C. Peralatan Rp 2.250.000,00(DEBET) Utang Usaha Rp 2.250.000,00KREDIT)
    Explanation
    The correct answer is the journal entry that correctly records the purchase of equipment and supplies. In this case, the purchase of supplies for Rp 725.000,00 is debited to the "Perlengkapan" account and credited to the "Kas" account. The purchase of equipment for Rp 2.250.000,00 is debited to the "Peralatan" account and credited to the "Kas" account. The purchase of equipment on credit is debited to the "Peralatan" account and credited to the "Utang Usaha" account. And finally, the purchase of supplies on credit is debited to the "Perlengkapan" account and credited to the "Utang Usaha" account.

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  • 43. 

    Neraca saldo per 31 Desember 2012 terdapat akun Asuransi dibayar dimuka sebesarRp 3.600.000,00. Data penyesuaian menyebutkan asuransi dibayar tanggal 1 Oktober 2012 untuk masa 2 tahun. Jurnal penyesuaian yang harus dibuat adalah

    • A.

      Asuransi dibayar dimuka Rp 450.000,00(DEBET)

    • B.

      Beban Asuransi Rp 450.000,00(KREDIT)

    • C.

      Beban Asuransi Rp 450.000,00(DEBET)

    • D.

      Kas Rp 450.000,00 (KREDIT)

    Correct Answer(s)
    A. Asuransi dibayar dimuka Rp 450.000,00(DEBET)
    B. Beban Asuransi Rp 450.000,00(KREDIT)
    Explanation
    The correct answer is Asuransi dibayar dimuka Rp 450.000,00 (DEBET) and Beban Asuransi Rp 450.000,00 (KREDIT). This is because the adjustment data states that the insurance payment was made on October 1, 2012, for a period of 2 years. Therefore, the insurance expense needs to be recognized for the period from October 1, 2012, to December 31, 2012, which is 3 months. Since the insurance was prepaid for 2 years, the total amount is divided by 24 months (2 years) and multiplied by 3 months to determine the expense for the current period, which is Rp 450.000,00.

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  • 44. 

    Data keuangan suatu perusahaan per 31 Desember 2012 sebagai berikut:            -kas                              Rp 46.800.000,00            -piutang dagang             Rp 44.400.000,00            -perlengkapan                Rp   2.500.000,00            -peralatan                      Rp 54.000.000,00            -akk.peny.peralatan        Rp 20.000.000,00            -hutang dagang              Rp 14.000.000,00            -hutang bank                  Rp 40.000.000,00Dari data tersebut besarnya ekuitas per 31 Desember 2012 adalah

    • A.

      Rp 221.700.000,00

    • B.

      Rp 201.700.000,00

    • C.

      Rp 113.700.000,00

    • D.

      Rp 73.700.000,00

    Correct Answer
    D. Rp 73.700.000,00
    Explanation
    The equity of a company is calculated by subtracting the total liabilities from the total assets. In this case, the total assets are the sum of cash, accounts receivable, supplies, and equipment, which amounts to Rp 147,700,000. The total liabilities are the sum of accounts payable and bank loans, which amounts to Rp 54,000,000. Therefore, the equity per December 31, 2012, is Rp 147,700,000 - Rp 54,000,000 = Rp 73,700,000.

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  • 45. 

    Perusahaan melakukan pengisian kembali dana kas kecil sesuai jumlah yang digunakan sebesar Rp 1.800.000,00. Jika kas kecil diselenggarakan dengan sistem dana tidak tetap, maka pencatatannya adalah

    • A.

      Biaya-biaya Rp 1.800.000,00(DEBET)

    • B.

      Kas Rp 1.800.000,00(KREDIT)

    • C.

      Kas kecil Rp 1.800.000,00(DEBET)

    • D.

      Kas kecil Rp 1.800.000,00(KREDIT)

    Correct Answer(s)
    B. Kas Rp 1.800.000,00(KREDIT)
    C. Kas kecil Rp 1.800.000,00(DEBET)
    Explanation
    The correct answer is Kas (Credit) and kas kecil (Debit) because when the company replenishes the petty cash fund, it means that they are adding money to the fund. In accounting, an increase in an asset account (kas) is recorded as a credit, while an increase in an expense account (kas kecil) is recorded as a debit. Therefore, the correct journal entry to record the replenishment of the petty cash fund would be to credit the kas account and debit the kas kecil account for the amount of Rp 1.800.000,00.

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  • 46. 

    Menurut perhitungan fisik kas kecil pada tanggal 2 2012, saldo kas kecil sebesarRp 3.250.000,00. Sementara saldo kas kecil menurut catatan pada tanggal yang sama sebesarRp 3.520.000,00. Jurnal untuk mencatat transaksi tersebut adalah

    • A.

      Selisih kas kecil Rp 270.000,00(DEBET)

    • B.

      Kas kecil Rp 270.000,00(KREDIT)

    • C.

      Kas kecil Rp 270.000,00(DEBET)

    • D.

      Selisih kas kecil Rp 270.000,00(KREDIT)

    Correct Answer(s)
    A. Selisih kas kecil Rp 270.000,00(DEBET)
    B. Kas kecil Rp 270.000,00(KREDIT)
    Explanation
    The correct answer is Selisih kas kecil Rp 270.000,00(DEBET), Kas kecil Rp 270.000,00(KREDIT). The explanation for this answer is that the physical count of the petty cash on the given date shows a balance of Rp 3.250.000,00, while the recorded balance in the petty cash book is Rp 3.520.000,00. The difference between these two amounts is Rp 270.000,00, which indicates that there is an overage in the petty cash. To correct this, the overage amount should be debited to Selisih kas kecil and credited to Kas kecil.

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  • 47. 

    Diterima laporan rekening koran dari bank, bahwa bank telah mendebit beban administrasi bank Rp 50.000,00 dan mengkredit jasa bunga Rp 25.000.000,00. Jurnal yang dibuat perusahaan adalah

    • A.

      Beban Bank Rp 50.000,00(DEBET) Pendapatan Bunga Rp 25.000.000,00(DEBET)

    • B.

      Kas Rp 25.050.000,00(KREDIT)

    • C.

      Kas Rp 25.000.000,00(DEBET) Beban Bank Rp 50.000,00(DEBET)

    • D.

      Pendapatan Bunga Rp 25.050.000,00(KREDIT)

    Correct Answer(s)
    C. Kas Rp 25.000.000,00(DEBET) Beban Bank Rp 50.000,00(DEBET)
    D. Pendapatan Bunga Rp 25.050.000,00(KREDIT)
    Explanation
    The correct answer is Kas Rp 25.000.000,00 (DEBET), Beban Bank Rp 50.000,00 (DEBET), Pendapatan Bunga Rp 25.050.000,00 (KREDIT). This is because the bank debited the administrative expense of Rp 50.000,00 and credited the interest income of Rp 25.000.000,00. The company needs to record these transactions in their journal by debiting the Bank Expense and crediting the Interest Income. Additionally, since the bank credited the interest income, the company needs to debit their Cash account for the same amount.

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  • 48. 

    Pada tanggal 31 Maret 2012, mesin A (lama) ditukar dengan mesin B (baru). Mesin A dibeli tanggal 1 Januari 2009 dengan harga perolehan Rp 150.000.000,00. Taksiran masa manfaatnya adalah 5 tahun tanpa nilai sisa. Harga perolehan mesin baru adalah Rp 175.000.000,00. Perusahaan menggunakan metode penyusutan garis lurus. Apabila perusahaan menambah uang tunai sebesar Rp 100.000.000,00. Pencatatan jurnalnya adalah

    • A.

      Mesin (baru) Rp 175.000.000,00(DEBET) Ak. Peny. Mesin lama Rp 120.500.000,00(DEBET)

    • B.

      Rugi penukaran Rp 7.500.000,00(KREDIT) Mesin (lama) Rp 150.000.000,00(KREDIT) Kas Rp 100.000.000,00(KREDIT)

    • C.

      Mesin (baru) Rp 175.000.000,00(DEBET) Ak. Peny. Mesin lama Rp 67.500.000,00(DEBET)

    • D.

      Mesin (lama) Rp 150.000.000,0(KREDIT) Kas Rp 100.000.000,00(KREDIT) Laba penukaran mesin Rp 45.000.000,00(KREDIT)

    Correct Answer(s)
    A. Mesin (baru) Rp 175.000.000,00(DEBET) Ak. Peny. Mesin lama Rp 120.500.000,00(DEBET)
    D. Mesin (lama) Rp 150.000.000,0(KREDIT) Kas Rp 100.000.000,00(KREDIT) Laba penukaran mesin Rp 45.000.000,00(KREDIT)
    Explanation
    The correct answer is the correct journal entry to record the exchange of the old machine for the new machine, as well as the additional cash infusion. The entry includes debiting the new machine for its purchase price, debiting the accumulated depreciation of the old machine to remove it from the books, and crediting the old machine for its original cost. Additionally, cash is credited for the additional cash infusion, and a gain on the exchange of machines is credited for the difference between the book value of the old machine and the cash received.

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  • 49. 

    PT ANDALAS memiliki mesin dengan harga perolehan Rp 30.000.000,00. Taksiran masa penggunaan selama 10 tahun dengan nilai residu Rp 5.000.000,00. Taksiran produk yang dapat dihasilkan selama masa penggunaannya sebanyak 125.000 unit. Produk yang sesungguhnya dihasilkan selama tahun 2012 berjumlah 11.000 unit. Jika penyusutan mesin menggunakan metode satuan hasil produksi, maka jurnal untuk mencatat beban penyusutan mesin tahun 2012 adalah

    • A.

      Ak. peny. Mesin Rp 2.640.000,00(DEBET)

    • B.

      Beban peny. Mesin Rp 2.640.000,00(DEBET)

    • C.

      Ak. Peny. Mesin Rp 2.640.000,00(KREDIT)

    • D.

      Mesin Rp 2.640.000,00(KREDIT)

    Correct Answer(s)
    B. Beban peny. Mesin Rp 2.640.000,00(DEBET)
    C. Ak. Peny. Mesin Rp 2.640.000,00(KREDIT)
    Explanation
    The correct answer is Beban peny. Mesin Rp 2.640.000,00(DEBET), Ak. Peny. Mesin Rp 2.640.000,00(KREDIT).
    This is because the question states that the machine has an acquisition cost of Rp 30.000.000,00 and an estimated useful life of 10 years with a residual value of Rp 5.000.000,00. The estimated units of production for the machine's useful life is 125.000 units. However, in 2012, only 11.000 units were actually produced. Therefore, the depreciation expense for 2012 using the unit of production method would be calculated as (11.000/125.000) x (Rp 30.000.000 - Rp 5.000.000), which equals Rp 2.640.000,00. This amount is debited to the Beban peny. Mesin account and credited to the Ak. Peny. Mesin account.

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  • 50. 

    Perhatikan tabel dibawah ini :                I                  II               III1. Utang gaji1. Wesel bayar1. Utang obilgasi2. Utang hipotik2. Wesel tagih2. Utang dagangAkun di atas yang dikategorikan sebagai akun utang jangka pendek adalah

    • A.

      I1, II2

    • B.

      I1, II1

    • C.

      III2

    • D.

      III3

    Correct Answer(s)
    A. I1, II2
    C. III2
    Explanation
    Akun-akun yang dikategorikan sebagai akun utang jangka pendek adalah I1 (Utang gaji) dan II2 (Wesel tagih). Akun I1 adalah utang gaji yang merupakan kewajiban yang harus dibayar dalam jangka waktu pendek, sedangkan akun II2 adalah wesel tagih yang juga merupakan kewajiban yang harus dibayar dalam jangka waktu pendek. Akun-akun lainnya seperti utang hipotik, wesel bayar, utang obligasi, dan utang dagang tidak termasuk dalam kategori utang jangka pendek.

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