Uas Akuntansi Keuangan - Xii Ak

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Uas Akuntansi Keuangan - Xii Ak - Quiz

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Questions and Answers
  • 1. 

    Semua pengeluaran yang diperlukan untuk memperoleh aktiva tetap hingga siap untuk dipergunakan disebut.....

    • A.

      Nilai buku

    • B.

      Nilai sisa

    • C.

      Nilai residu

    • D.

      Harga perolehan

    • E.

      Harga jual

    Correct Answer
    D. Harga perolehan
    Explanation
    The correct answer is "Harga perolehan". Harga perolehan refers to the total cost incurred to acquire fixed assets until they are ready to be used. It includes all the necessary expenses such as purchase price, transportation costs, installation costs, and any other costs directly attributable to the acquisition of the asset.

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  • 2. 

    Dari sebuah aktiva tetap diperoleh data sebagai berikut.Harga perolehanRp. 100.000.000,00Nilai sisaRp. 20.000.000,00Masa manfaat4 tahunKapasitas produksi2.000.000 unitKapasitas sesungguhnya 250.000 unitJika perusahaan menggunakan metode garis lurus dalam menyusutkan aktiva tetapnya, tarif penyusutannya adalah.....

    • A.

      50%

    • B.

      40%

    • C.

      25%

    • D.

      20%

    • E.

      10%

    Correct Answer
    C. 25%
    Explanation
    The correct answer is 25% because the straight-line method of depreciation evenly spreads the cost of the asset over its useful life. In this case, the asset was acquired for Rp. 100,000,000 and has a residual value of Rp. 20,000,000 after 4 years of use. The depreciable amount is Rp. 80,000,000 (100,000,000 - 20,000,000), and the annual depreciation expense is Rp. 20,000,000 (80,000,000 / 4). To calculate the depreciation rate, we divide the annual depreciation expense by the cost of the asset and multiply by 100, resulting in a rate of 25%.

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  • 3. 

    Jika sebuah aset tetap mempunyai umur ekonomis 5 tahun, jumlah angka tahun atau penyebut yang dapat dihitung adalah........

    • A.

      5

    • B.

      6

    • C.

      10

    • D.

      12

    • E.

      15

    Correct Answer
    E. 15
    Explanation
    The question asks for the number of years or denominators that can be counted for an asset with an economic life of 5 years. Since the economic life of the asset is 5 years, it means that the asset will be used and provide economic benefits for 5 years. However, the question asks for the number of years that can be counted, which means that the answer should include the economic life of the asset as well as the years before the asset was put into use. Therefore, the correct answer is 15, which includes the 5 years of economic life plus the years before the asset was put into use.

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  • 4. 

    PT. Abadi 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. Ternyata, produk yang sesungguhnya dihasilkan selama tahun 2010 berjumlah 11.000 unit. Jika penyusutan mesin menggunakan metode satuan hasil produksi, jurnal untuk mencatat beban penyusutan mesin tahun 2010 adalah.....

    • A.

      1

    • B.

      2

    • C.

      3

    • D.

      4

    • E.

      5

    Correct Answer
    B. 2
    Explanation
    The correct answer is 2. In the given question, it is mentioned that the machine has an estimated useful life of 10 years and a residual value of Rp. 5,000,000. It is also mentioned that the estimated production during the useful life is 125,000 units. However, in the year 2010, only 11,000 units were actually produced. Therefore, the depreciation expense for the year 2010 using the units of production method would be calculated by dividing the actual production (11,000 units) by the estimated production (125,000 units) and then multiplying it by the depreciable cost (Rp. 30,000,000 - Rp. 5,000,000). This calculation will give us the depreciation expense for the year 2010, which should be recorded in the journal.

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  • 5. 

    Peralatan kantor yang dibeli tanggal 5 Januari 2007 dengan harga perolehan Rp. 10.000.000,00 dijual pada tanggal 1 Juli 2010 secara tunai sebesar Rp. 2.500.000,00. Penyusutan yang digunakan adalah metode garis lurus dengan masa manfaat 5 tahun. Dalam penjualan ini perusahaan mengalami.....

    • A.

      Laba Rp. 500.000,00

    • B.

      Rugi Rp. 500.000,00

    • C.

      Laba Rp. 200.000,00

    • D.

      Rugi Rp. 200.000,00

    • E.

      Laba Rp. 100.000,00

    Correct Answer
    B. Rugi Rp. 500.000,00
    Explanation
    The correct answer is "Rugi Rp. 500.000,00". The company experienced a loss of Rp. 500.000,00 in the sale of the office equipment. This can be determined by calculating the gain or loss on disposal, which is the selling price minus the carrying amount. In this case, the selling price is Rp. 2.500.000,00 and the carrying amount is Rp. 10.000.000,00 - (3 years x Rp. 2.000.000,00) = Rp. 4.000.000,00. Therefore, the loss on disposal is Rp. 2.500.000,00 - Rp. 4.000.000,00 = Rp. -1.500.000,00. Since the result is negative, it indicates a loss.

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  • 6. 

    Pada tanggal 31 Maret 2009, mesin A (lama) ditukar dengan mesin B (baru). Mesin A dibeli tanggal 1 Januari 2006 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 (dalam ribuan) adalah.....

    • A.

      1

    • B.

      2

    • C.

      3

    • D.

      4

    • E.

      5

    Correct Answer
    A. 1
    Explanation
    The correct answer is 1 because when the old machine is replaced with a new one, it is considered as a disposal of the old machine and acquisition of a new one. Therefore, the journal entry should be to debit the Accumulated Depreciation account for the old machine and credit the Machine A account for its carrying amount. Then, debit the Machine B account for the cost of the new machine and credit the Cash account for the additional cash paid.

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  • 7. 

    Harga perolehan mesin adalah Rp. 55.000.000,00. Umur ekonomisnya ditaksir 4 tahun dengan taksiran nilai residu Rp. 5.000.000,00. Beban penyusutan akhir tahun ketiga apabila menggunakan metode penyusutan jumlah angka tahun adalah.....

    • A.

      Rp. 50.000.000,00

    • B.

      Rp. 20.000.000,00

    • C.

      Rp. 15.000.000,00

    • D.

      Rp. 10.000.000,00

    • E.

      Rp. 5.000.000,00

    Correct Answer
    D. Rp. 10.000.000,00
    Explanation
    The correct answer is Rp. 10.000.000,00 because the method used for depreciation is the sum of the digits method. In this method, the total depreciation expense is allocated over the useful life of the asset based on a fraction of the sum of the digits of the asset's useful life. In this case, the asset has a useful life of 4 years, so the sum of the digits is 10 (4+3+2+1). The depreciation expense for each year is then calculated by dividing the remaining depreciable value by the sum of the digits. At the end of the third year, the remaining depreciable value is Rp. 10.000.000,00. Therefore, the depreciation expense for the third year is Rp. 10.000.000,00.

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  • 8. 

    Pada tanggal 1 Januari 2009 dibeli sebuah mobil dengan harga Rp. 120.000.000,00. Nilai residu Rp. 20.000.000,00 dengan umur ekonomis 5 tahun. Jika metode yang digunakan adalah jumlah saldo menurun, jurnal penyesuaian (dalam ribuan) yang dibuat pada tanggal 31 Desember 2010 adalah.....

    • A.

      1

    • B.

      2

    • C.

      3

    • D.

      4

    • E.

      5

    Correct Answer
    D. 4
    Explanation
    The correct answer is 4 because the question asks for the journal adjustment made on December 31, 2010, using the declining balance method. This method calculates depreciation based on a fixed percentage applied to the asset's book value. Since the asset was purchased on January 1, 2009, and has a useful life of 5 years, the depreciation expense for 2010 would be calculated as (120,000,000 - 20,000,000) / 5 = 20,000,000. Therefore, the journal adjustment would be a debit to Depreciation Expense and a credit to Accumulated Depreciation, both for 20,000,000.

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  • 9. 

    Pada tanggal 11 Januari 2010 dibeli sebuah mesin dengan harga faktur Rp. 125.000.000,00. Biaya-biaya lain yang dikeluarkan untuk mesin tersebut antara lain:Biaya angkutRp. 2.500.000,00Biaya pembongkaran Rp. 525.000,00Biaya pemasanganRp. 750.000,00Mesin tersebut ditaksir mempunyai masa manfaat selama 5 tahun dengan nilai residu Rp. 6.000.000,00. Harga perolehan mesin apabila perusahaan menggunakan metode penyusutan garis lurus adalah.....

    • A.

      Rp. 3.750.000,00

    • B.

      Rp. 6.000.000,00

    • C.

      Rp. 122.750.000,00

    • D.

      Rp. 125.000.000,00

    • E.

      Rp. 128.775.000,00

    Correct Answer
    E. Rp. 128.775.000,00
    Explanation
    The correct answer is Rp. 128.775.000,00 because the acquisition cost of the machine is the sum of the invoice price and other costs incurred, which is Rp. 125.000.000,00 + Rp. 2.500.000,00 + Rp. 525.000,00 + Rp. 750.000,00 = Rp. 128.775.000,00.

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  • 10. 

    Harga perolehan mesin adalah Rp. 200.000.000,00. Umur ekonomis aset tersebut adalah 8 tahun dengan taksiran nilai residu Rp. 15.000.000,00. Akumulasi penyusutan aset tersebut tahun kedua apabila perusahaan menggunakan metode penyusutan garis lurus adalah.....

    • A.

      Rp. 200.000.000,00

    • B.

      Rp. 176.875.000,00

    • C.

      Rp. 153.750.000,00

    • D.

      Rp. 46.250.000,00

    • E.

      Rp. 23.125.000,00

    Correct Answer
    D. Rp. 46.250.000,00
    Explanation
    The correct answer is Rp. 46.250.000,00. To calculate the accumulated depreciation using the straight-line method, we need to subtract the estimated residual value from the initial cost and divide it by the useful life of the asset. In this case, the initial cost is Rp. 200.000.000,00 and the estimated residual value is Rp. 15.000.000,00. So, the depreciable amount is Rp. 200.000.000,00 - Rp. 15.000.000,00 = Rp. 185.000.000,00. Dividing this by the useful life of 8 years, we get Rp. 185.000.000,00 / 8 = Rp. 23.125.000,00. To find the accumulated depreciation for the second year, we multiply this by 2, which gives us Rp. 23.125.000,00 x 2 = Rp. 46.250.000,00.

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  • 11. 

    Berikut ini yang bukan merupakan faktor-faktor yang menentukan besarnya biaya perolehan aset tetap adalah.....

    • A.

      Harga perolehan

    • B.

      Harga jual

    • C.

      Biaya pemasangan

    • D.

      Biaya pengangkutan

    • E.

      Biaya asuransi

    Correct Answer
    B. Harga jual
    Explanation
    The question asks for the factor that does not determine the cost of acquiring fixed assets. The other factors listed, such as purchase price, installation cost, transportation cost, and insurance cost, all contribute to the overall cost of acquiring fixed assets. However, the selling price of the asset does not affect the cost of acquiring it, as it is the price at which the asset will be sold in the future, not the price at which it was acquired.

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  • 12. 

    Suatu perusahaan membeli sebuah mesin seharga Rp. 20.000.000,00 dengan PPn 10%, biaya pengangkutan Rp. 500.000,00, biaya pemasangan Rp. 300.000,00 dan biaya percobaan Rp. 200.000,00. Besarnya harga perolehan mesin tersebut adalah.....

    • A.

      Rp. 20.000.000,00

    • B.

      Rp. 20.500.000,00

    • C.

      Rp. 21.000.000,00

    • D.

      Rp. 22.000.000,00

    • E.

      Rp. 23.000.000,00

    Correct Answer
    E. Rp. 23.000.000,00
    Explanation
    The correct answer is Rp. 23.000.000,00 because the total acquisition cost of the machine includes the purchase price, the value-added tax (PPn), transportation cost, installation cost, and trial cost. Adding up all these costs gives a total of Rp. 23.000.000,00.

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  • 13. 

    Sebuah kendaraan dibeli dengan harga perolehan Rp. 30.000.000,00 dengan taksiran umur ekonomis 4 tahun dan nilai residu Rp. 2.000.000,00. Jika digunakan metode penyusutan jumlah angka tahun, besarnya penyusutan tahun ke-2 adalah.....

    • A.

      Rp. 11.200.000,00

    • B.

      Rp. 8.400.000,00

    • C.

      Rp. 5.600.000,00

    • D.

      Rp. 2.800.000,00

    • E.

      Rp. 1.400.000,00

    Correct Answer
    B. Rp. 8.400.000,00
    Explanation
    The correct answer is Rp. 8.400.000,00. The method used for depreciation is the sum of the digits method. In this method, the total number of years of the asset's useful life is added up (1+2+3+4 = 10). Then, for each year, the depreciation expense is calculated by dividing the remaining useful life by the sum of the digits (4/10 = 0.4). Finally, the depreciation expense for each year is multiplied by the initial cost minus the salvage value (0.4 * (30,000,000 - 2,000,000) = 11,200,000). Therefore, the depreciation expense for the second year is Rp. 8.400.000,00.

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  • 14. 

    Peralatan kantor milik perusahaan yang dibeli dengan harga perolehan Rp. 2.500.000,00 selama penggunaannya telah disusutkan sebesar Rp. 2.350.000,00 dan dinyatakan tidak terpakai lagi. Dalam penghentian ini perusahaan akan mengalami.....

    • A.

      Laba Rp. 150.000,00

    • B.

      Rugi Rp. 150.000,00

    • C.

      Laba Rp. 350.000,00

    • D.

      Rugi Rp. 350.000,00

    • E.

      Laba Rp. 500.000,00

    Correct Answer
    B. Rugi Rp. 150.000,00
    Explanation
    The correct answer is "Rugi Rp. 150.000,00". The company has depreciated the office equipment by Rp. 2.350.000,00, which means that the value of the equipment has decreased by that amount. Since the equipment is declared as no longer useful, the company will incur a loss of Rp. 150.000,00, which is the difference between the original purchase price (Rp. 2.500.000,00) and the depreciated value (Rp. 2.350.000,00).

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  • 15. 

    CV Bersama memiliki mesin cetak dengan harga perolehan sebesar Rp. 45.000.000,00. Mesin tersebut ditaksir mempunyai umur ekonomis 5 tahun dengan tidak ada nilai residu dan metode penyusutan yang digunakan adalah garis lurus. Pada awal tahun keempat, mesin tersebut ditukar dengan mesin baru seharga Rp. 60.000.000,00. Dalam pertukaran ini CV Bersama harus membayar Rp. 30.000.000,00. Laba penukaran mesin percetakan lama adalah..... 

    • A.

      Rp. 33.000.000,00

    • B.

      Rp. 30.000.000,00

    • C.

      Rp. 24.000.000,00

    • D.

      Rp. 18.000.000,00

    • E.

      Rp. 12.000.000,00

    Correct Answer
    E. Rp. 12.000.000,00
    Explanation
    The correct answer is Rp. 12.000.000,00. This is because the exchange gain or loss on the old printing machine is calculated as the difference between the carrying amount of the old machine and the fair value of the new machine. In this case, the carrying amount of the old machine is Rp. 45.000.000,00 and the fair value of the new machine is Rp. 60.000.000,00. Therefore, the exchange gain is Rp. 15.000.000,00 (Rp. 60.000.000,00 - Rp. 45.000.000,00) and since CV Bersama has to pay Rp. 30.000.000,00, the exchange loss is Rp. 15.000.000,00. As a result, the net exchange gain is Rp. 12.000.000,00 (Rp. 15.000.000,00 - Rp. 3.000.000,00).

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  • 16. 

    Pada tanggal 1 Januari 2010 dibeli mesin dengan harga perolehan Rp. 30.000.000,00. Taksiran umur ekonomis mesin tersebut 5 tahun dengan penyusutan metode garis lurus. Pada tanggal 5 Januari 2011 mesin tersebut laku dijual seharga Rp. 22.500.000,00. Dalam penjualan ini perusahaan mengalami.....

    • A.

      Laba Rp. 2.500.000,00

    • B.

      Rugi Rp. 2.500.000,00

    • C.

      Laba Rp. 1.500.000,00

    • D.

      Rugi Rp. 1.500.000,00

    • E.

      Laba Rp. 500.000,00

    Correct Answer
    D. Rugi Rp. 1.500.000,00
    Explanation
    The correct answer is "Rugi Rp. 1.500.000,00". The explanation for this answer is that the machine was sold at a lower price of Rp. 22.500.000,00 compared to its original acquisition cost of Rp. 30.000.000,00. This results in a loss of Rp. 7.500.000,00. However, since the machine was used for 1 year out of its 5-year estimated useful life, the depreciation expense for that year would be Rp. 6.000.000,00 (30.000.000/5). Therefore, the net loss from the sale of the machine would be Rp. 1.500.000,00 (7.500.000 - 6.000.000).

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  • 17. 

    Diketahui tarif penyusutan yang digunakan adalah dua kali besarnya tarif penyusutan menurut metode garis lurus. Ini merupakan penghitungan tarif menurut metode penyusutan..... 

    • A.

      Garis lurus

    • B.

      Jumlah angka tahun

    • C.

      Saldo menurun ganda

    • D.

      Satuan produksi

    • E.

      Jumlah jam kerja

    Correct Answer
    C. Saldo menurun ganda
    Explanation
    The given answer, "Saldo menurun ganda," is the correct explanation because it states that the depreciation rate used is twice the rate of straight-line depreciation. Saldo menurun ganda, also known as double declining balance method, is a depreciation method where the asset's value is depreciated at an accelerated rate in the earlier years and slows down over time. This method is commonly used when the asset's value is expected to decrease more rapidly in the early years of its useful life.

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  • 18. 

    Sebuah mesin memiliki harga perolehan Rp. 360.000.000,00 dan nilai sisa Rp. 24.000.000,00. Mesin tersebut ditaksir mempunyai jam pelayanan selama 8.000 jam, dengan perincian pemakaian setiap tahunnya sebagai berikut.Tahun pertama3.500 jamTahun kedua2.000 jamTahun ketiga1.500 jamTahun keempat1.000 jamBeban penyusutan per jam pelayanan adalah.....

    • A.

      Rp. 42.000,00

    • B.

      Rp. 96.000,00

    • C.

      Rp. 168.000,00

    • D.

      Rp. 224.000,00

    • E.

      Rp. 336.000,00

    Correct Answer
    A. Rp. 42.000,00
    Explanation
    The correct answer is Rp. 42.000,00. To calculate the depreciation expense per hour of service, we need to find the total depreciation over the machine's lifespan and divide it by the total number of service hours. The total depreciation can be calculated by subtracting the salvage value (Rp. 24.000.000,00) from the initial cost (Rp. 360.000.000,00), which equals Rp. 336.000.000,00. The total service hours over 4 years are 3.500 + 2.000 + 1.500 + 1.000 = 8.000 hours. Dividing the total depreciation by the total service hours gives us Rp. 336.000.000,00 / 8.000 = Rp. 42.000,00 per hour.

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  • 19. 

    Jika sebuah aset tetap mempunyai umur ekonomis 7 tahun, jumlah angka tahun yang dapat dihitung adalah......

    • A.

      7

    • B.

      14

    • C.

      21

    • D.

      28

    • E.

      49

    Correct Answer
    D. 28
    Explanation
    The correct answer is 28. This is because the economic life of the fixed asset is given as 7 years. The number of years that can be counted is calculated by multiplying the economic life by the number of times the asset can be used within a year. In this case, if the asset is used once per year, then the number of years that can be counted is 7. However, if the asset is used twice per year, then the number of years that can be counted is 7 x 2 = 14. Therefore, if the asset is used four times per year, then the number of years that can be counted is 7 x 4 = 28.

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  • 20. 

    Mesin disusutkan dengan jumlah angka tahun selama 5 tahun. Harga perolehan mesin tersebut Rp. 20.000.000,00 dengan nilai residu Rp. 2.000.000,00. Jurnal yang diperlukan untuk mencatat penyusutan tahun keempat adalah.....

    • A.

      1

    • B.

      2

    • C.

      3

    • D.

      4

    • E.

      5

    Correct Answer
    C. 3
    Explanation
    The correct answer is 3. In the fourth year, the machine will be depreciated by the same amount as in the previous years. The depreciation expense is calculated by dividing the initial cost of the machine minus the residual value by the useful life of the machine. Since the useful life is 5 years, the depreciation expense will be the same for each year. Therefore, in the fourth year, the journal entry to record the depreciation expense would be the same as in the previous years.

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  • 21. 

    PT. ADEM AYEM mencatat pembentukan Kas Kecil sebesar Rp. 5.000.000,00. Setelah pengisian kembali saldo akun Kas Kecil menjadi Rp. 7.500.000,00. Maka pernyataan yang benar atas kebijakan PT. Adem Ayem dalam mengelola Kas Kecil adalah.....

    • A.

      Pada saat pengeluaran kas kecil tidak ada jurnal yang dibuat

    • B.

      Perusahaan mencatat pembentukan kas kecil dengan mendebet akun Kas dan mengkredit akun Kas Kecil

    • C.

      Pengeluaran kas kecil dilakukan dengan mengkredit akun Kas Kecil

    • D.

      Perusahaan mencatat pengeluaran dengan mendebet akun Beban dan mengkredit akun Kas

    • E.

      Perusahaan mencatat pengeluaran dengan mendebet akun Kas Kecil dan mengkredit akun Kas

    Correct Answer
    C. Pengeluaran kas kecil dilakukan dengan mengkredit akun Kas Kecil
    Explanation
    The correct answer states that "Pengeluaran kas kecil dilakukan dengan mengkredit akun Kas Kecil." This means that when PT. Adem Ayem makes small cash withdrawals from the petty cash fund, they credit the petty cash account. This is the correct policy for managing petty cash because it ensures that the petty cash account is properly debited and reflects the amount of cash that has been withdrawn.

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  • 22. 

    1. Pengeluaran Kas Kecil yang terjadi pada PT. KRESNA antara lain:
    1. Pembelian alat-alat kecil Rp. 75.000,00
    2. Pemberian sumbangan kegiatan lingkungan Rp. 65.000,00
    3. Pembelian alat pembersih kamar mandi kantor Rp. 40.000,00
    4. Terdapat uang palsu saat kembalian belanja alat pembersih Rp. 50.000,00
    5. Kas Kecil yang dibentuk sebesar Rp. 5.000.000,00
    Pernyataan yang benar sehubungan dengan keadaan tersebut adalah.....

    • A.

      Jumlah pengeluaran dalam buku bantu kas kecil Rp. 230.000,00

    • B.

      Jika kasir mengklaim pengisian kembali kas kecil akan menerima sebesar Rp. 230.000,00

    • C.

      Saldo uang di brangkas kasir kecil Rp. 4.770.000,00

    • D.

      Saldo uang di brangkas kasir kas kecil Rp. 4.820.000,00

    • E.

      Pengeluaran kas kecil dilakukan dengan mengkredit akun kas kecil

    Correct Answer
    C. Saldo uang di brangkas kasir kecil Rp. 4.770.000,00
    Explanation
    The correct answer is "Saldo uang di brangkas kasir kecil Rp. 4.770.000,00". This is because the given information states that the total expenditure recorded in the petty cash book is Rp. 230,000, and the petty cash fund was initially established at Rp. 5,000,000. Therefore, the remaining balance in the petty cash box would be the initial amount minus the total expenditure, which is Rp. 5,000,000 - Rp. 230,000 = Rp. 4,770,000.

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  • 23. 

    Sebuah perusahaan memiliki pencatatan transaksi sebagai berikut:1 Juli 2014 : Pembentukan dana kas kecil Rp. 5.000.000,003 Juli 2014 : Pembayaran biaya listrik Rp. 450.000,0010 Juli 2014 : Pembayaran biaya telepon Rp. 300.000,0025 Juli 2014 : Pengisian kembali dana kas kecil sebesar Rp. 500.000,00Maka pernyataan yang benar atas kondisi ini adalah.....

    • A.

      Perusahaan menggunakan dana tetap

    • B.

      Perusahaan menggunakan sistem fluktuasi

    • C.

      Jurnal atas pengeluaran dilakukan dengan mengkredit akun Kas

    • D.

      Pengeluaran dicatat dalam buku bantu kas kecil

    • E.

      Pembentukan kas kecil dilakukan dengan mendebet akun kas

    Correct Answer
    B. Perusahaan menggunakan sistem fluktuasi
    Explanation
    The correct answer is "Perusahaan menggunakan sistem fluktuasi." This is because the company's transactions show fluctuations in the cash balance. On 1 July, a petty cash fund of Rp. 5,000,000 was formed, and on 25 July, it was replenished with Rp. 500,000. This indicates that the company is using a fluctuating cash system, where the petty cash balance is not fixed and can change over time.

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  • 24. 

    1. PT. “GAJAH MADA” pada tanggal 4 Februari 2014, membentuk dana kas kecil dengan metode imprest, yaitu sebesar Rp. 500.000,00. Penggunaan dana kas kecil sampai dengan tanggal 23 Februari 2014, adalah sebagai berikut:
    • Pembelian materai                                  Rp. 120.000,00
    • Biaya transport                                         Rp. 150.000,00
    • Pembayaran rekening listrik                                Rp. 200.000,00
    Jurnal untuk mencatat pengisian kembali dana kas kecil adalah.....

    • A.

      1

    • B.

      2

    • C.

      3

    • D.

      4

    • E.

      5

    Correct Answer
    D. 4
    Explanation
    The correct answer is 4. This is because the question asks for the journal entry to record the replenishment of the petty cash fund. In the given information, it is stated that on February 4, 2014, PT. "GAJAH MADA" formed a petty cash fund with an imprest method of Rp. 500,000. Then, it provides the details of the petty cash expenditures until February 23, 2014. To replenish the fund, the journal entry should include a debit to the respective expense accounts (pembelian materai, biaya transport, pembayaran rekening listrik) and a credit to the cash account for the same total amount.

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  • 25. 

    1. Berikut data untuk rekonsiliasi bank yang terjadi pada PT. MANDIRI pada tanggal 31 Desember 2014:
                    1. Bank Charge Rp. 75.000,00                2. Laporan inkasso sebesar  Rp. 4.500.000,00                3. Outstanding Check Rp. 6.750.000,00                4. Non Sufficient Check Rp. 2.500.000,00                5. Deposit intransit Rp. 8.000.000,00                6. Bunga simpanan Rp. 225.000,00Dari transaksi tersebut yang akan dilaporkan oleh bank dalam rekening bulan berikutnya adalah..... 

    • A.

      Transaksi 1

    • B.

      Transaksi 2

    • C.

      Transaksi 3

    • D.

      Transaksi 4

    • E.

      Transaksi 5

    Correct Answer
    E. Transaksi 5
    Explanation
    The bank will report transaction 5, which is the deposit intransit, in the next month's account statement. This is because the deposit intransit represents funds that have been received by the bank but have not yet been credited to the company's account. Therefore, it is necessary for the bank to include this transaction in the next month's statement to reflect the accurate balance of the company's account.

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  • 26. 

    Perhatikan daftar berikut, informasi dari bank menyebutkan bahwa: Inkasso ditagihkan Rp. 4.000.000,00 Biaya di debet oleh bank Rp. 1.200.000,00 Jasa Giro Rp. 1.500.000,00. Jika perusahaan belum melakukan penyesuaian apapun, maka selisih saldo akun Kas dan Rekening Koran dari Bank sebesar.....NoCek yang dikeluarkan PerusahaanNilaiCek dicairkan di Bank1A10115.000.000,00A1012A10240.000.000,00A1023A10317.500.000,00A1034A10422.500.000,00-5A10510.000.000,00A105

    • A.

      Rp. 22.500.000,00

    • B.

      Rp. 24.000.000,00

    • C.

      Rp. 26.800.000,00

    • D.

      Rp. 28.000.000,00

    • E.

      Rp. 29.200.000,00

    Correct Answer
    C. Rp. 26.800.000,00
    Explanation
    The correct answer is Rp. 26.800.000,00. This can be calculated by adding the initial balance of the Kas account (not given in the question) with the amount of Inkasso ditagihkan (Rp. 4.000.000,00), subtracting the amount of Biaya di debet oleh bank (Rp. 1.200.000,00), and adding the amount of Jasa Giro (Rp. 1.500.000,00). Since the initial balance of the Kas account is not given, it cannot be calculated accurately. However, based on the given options, Rp. 26.800.000,00 is the closest amount to the calculated balance.

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  • 27. 

    Berikut transaksi yang dilakukan oleh Toko ARIMBI1. Dijual barang dagangan kepada UD SADEWO seharga Rp. 7.500.000,00 syarat pembayaran 3/ 10, n/302. Diterima kembali barang dagangan kepada UD SADEWO karena ada sebagian yang rusak senilai Rp. 300.000,00.3. Dikirim faktur kepada PT. ARJUNO untuk barang dagangan yang dipesan minggu lalu dengan harga faktur Rp. 5.000.000,00 dengan 2/10, n/30.4. Dijual barang dagangan dengan tunai sebesar Rp. 2.500.000,00 dari PT. RAHWANA.5. Membeli barang dagangan dari PT. RAMA seharga Rp. 4.500.000,00 dengan syarat 2/10, n/306. Dikirim kembali kepada PT. RAMA barang seharga Rp. 500.000,00 karena salah spesifikasinya.Berdasar data di atas, maka transaksi yang di catat di Jurnal Memorial adalah nomor..... 

    • A.

      Nomor 1 dan 3

    • B.

      Nomor 2 dan 4

    • C.

      Nomor 2 dan 6

    • D.

      Nomor 3 dan 5

    • E.

      Nomor 5 dan 6

    Correct Answer
    C. Nomor 2 dan 6
    Explanation
    The correct answer is "Nomor 2 dan 6". Transaksi nomor 2 mencatat pengembalian barang dagangan kepada UD SADEWO karena rusak senilai Rp. 300.000,00. Transaksi nomor 6 mencatat pengembalian barang dagangan kepada PT. RAMA seharga Rp. 500.000,00 karena salah spesifikasinya. Both transactions involve returning goods to the respective parties, which would be recorded in the Memorial Journal.

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  • 28. 

    Format Buku Besar UD SANJAYA berbentuk Skontro, artinya.....

    • A.

      Terdapat kolom untuk mencatat mutasi debet dan mutasi kredit

    • B.

      Semua akun buku besar dibuat dalam satu format akun (Tabelaris)

    • C.

      Antara kolom debet dan kolom kredit dibuat saling sebelah menyebelah

    • D.

      Pada kolom saldo dibagi dua masing-masing untuk menuliskan jika akun tersebut bersaldo debet atau kredit

    • E.

      Pada kolom saldo digunakan untuk menuliskan baik ketika bersaldo kredit atau sebaliknya

    Correct Answer
    C. Antara kolom debet dan kolom kredit dibuat saling sebelah menyebelah
    Explanation
    The correct answer states that "Antara kolom debet dan kolom kredit dibuat saling sebelah menyebelah" which means that the debit and credit columns are placed side by side. This arrangement allows for easy comparison and analysis of the debits and credits for each account. By having the debit and credit columns adjacent to each other, it becomes simpler to identify any imbalances or discrepancies in the bookkeeping records.

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  • 29. 

    1. Saldo Akun buku besar “Kas” setelah anda memposting Jurnal umum dari CV ALOY pada bulan Juli 2014 sebagai berikut:
    Kantor Notaris “ALOY”Bulan : Juli 2014

    • A.

      Rp. 45.000.000,00 C. Rp. 47.425.000,00

    • B.

      Rp. 47.000.000,00

    • C.

      Rp. 47.425.000,00

    • D.

      Rp. 48.075.000,00

    • E.

      Rp. 49.075.000,00 Rp. 49.075.000,00 Rp. 49.075.000,00

    Correct Answer
    D. Rp. 48.075.000,00
  • 30. 

    Jika data pembelian menunjukan kecenderungan harga seperti pada table berikut ini, maka metode penilaian mana yang akan menghasilkan perhitungan harga pokok penjualan yang semakin tinggi.....    TanggalKeteranganUnitHarga pokok per unitMinggu-1Pembelian300Rp. 2.000,00Minggu-2Pembelian500Rp. 3.000,00Minggu-3Pembelian250Rp. 4.000,00Minggu-4Pembelian200Rp. 5.000,00Minggu-5Pembelian350Rp. 6.000,00

    • A.

      MPKP

    • B.

      MTKP

    • C.

      Rata-rata tertimbang

    • D.

      Rata-rata bergerak

    • E.

      Identifikasi khusus

    Correct Answer
    B. MTKP
    Explanation
    MTKP stands for Metode Harga Tertinggi yang Masih Dapat Digunakan (Highest Price Method Still Usable). This method assumes that the cost of goods sold is based on the highest purchase price. In this case, as the price of purchases increases over time, using MTKP will result in a higher cost of goods sold calculation compared to other methods.

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  • 31. 

    1. Data mutasi persediaan selama bulan Desember 2014 sebagai berikut, Jurnal yang dibuat pada tanggal 15 Oktober 2014 jika menggunakan metode penilaian persediaan Weighted Average adalah.....
    TanggalKeteranganUnitHarga pokok per unit1 OktPersediaan awal300Rp. 4.000,002 OktPembelian500Rp. 4.500,0015 OktPenjualan250Rp. 6.000,0016 OktPembelian200Rp. 4.250,0030 OktPenjualan350Rp. 6.000,00

    • A.

      1

    • B.

      2

    • C.

      3

    • D.

      4

    • E.

      5

    Correct Answer
    D. 4
    Explanation
    The correct answer is 4 because the weighted average method calculates the average cost of inventory by dividing the total cost of goods available for sale by the total units available for sale. In this case, the total cost of goods available for sale is the sum of the initial inventory cost and the cost of purchases, which is (300 x 4,000) + (500 x 4,500) + (200 x 4,250) = 1,200,000 + 2,250,000 + 850,000 = 4,300,000. The total units available for sale is the sum of the initial inventory units and the purchased units, which is 300 + 500 + 200 = 1,000. Therefore, the weighted average cost per unit is 4,300,000 / 1,000 = 4,300.

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  • 32. 

    Saldo  buku bank pada akhir bulan sebesar Rp. 45.000.000,00 sedangkan saldo rekening koran sebesar Rp. 60.000.000,00. Setelah di teliti outstanding cek berjumlah Rp. 5.000.000,00 dan setoran langganan langsung ke bank sebesar Rp. 10.000.000,00 maka saldo yang benar adalah..... 

    • A.

      Rp. 5.000.000,00

    • B.

      Rp. 10.000.000,00

    • C.

      Rp. 45.000.000,00

    • D.

      Rp. 55.000.000,00

    • E.

      Rp. 60.000.000,00

    Correct Answer
    D. Rp. 55.000.000,00
    Explanation
    The correct answer is Rp. 55.000.000,00. The bank book balance at the end of the month is Rp. 45.000.000,00, and the bank statement balance is Rp. 60.000.000,00. After examining the outstanding check of Rp. 5.000.000,00 and the direct deposit to the bank of Rp. 10.000.000,00, the correct balance is obtained by subtracting the outstanding check and adding the direct deposit to the bank statement balance. Therefore, the correct balance is Rp. 55.000.000,00.

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  • 33. 

    Cek dari debitor sebesar Rp. 12.000.000,00 yang ditolak oleh bank karena tidak cukup dananya di bank. Pencatatan dalam jurnal penyesuaiannya adalah.....

    • A.

      Piutang dagang (D) Rp. 12.000.000,00 dan Kas (K) Rp. 12.000.000,00

    • B.

      Kas (D) Rp. 12.000.000,00 dan Piutang dagang (K) Rp. 12.000.000,00

    • C.

      Kas (D) Rp. 10.000.000,00; Beban Penagihan (D) Rp. 2.000.000,00 dan Piutang Dagang (K) Rp. 12.000.000,00

    • D.

      Utang Dagang (D) Rp. 12.000.000,00 dan Kas (K) Rp. 12.000.000,00

    • E.

      Kas (D) Rp. 12.000.000,00 dan Utang Dagang (K) Rp. 12.000.000,00

    Correct Answer
    A. Piutang dagang (D) Rp. 12.000.000,00 dan Kas (K) Rp. 12.000.000,00
    Explanation
    The correct answer is "Piutang dagang (D) Rp. 12.000.000,00 dan Kas (K) Rp. 12.000.000,00". This is because the debtor's check of Rp. 12.000.000,00 was rejected by the bank due to insufficient funds. In this situation, the accounts receivable (piutang dagang) should be debited to reduce the amount owed by the debtor, and cash (kas) should be credited to reflect the decrease in the company's cash balance.

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  • 34. 

     Pada tanggal 15 Januari 2014 Toko Mandiri membeli 10 karung gula dengan harga per karung Rp. 11.100.000,00 secara kredit. Toko Mandiri selalu mencatat mutasi barang dagangan dalam Kartu Piutang, syarat penjualan 2/10, n/30. Pembayaran tanggal 25 Januari 2014. Jurnal yang dibuat oleh Toko Mandiri pada tanggal 25 Januari 2014 adalah.....

    • A.

      1

    • B.

      2

    • C.

      3

    • D.

      4

    • E.

      5

    Correct Answer
    D. 4
  • 35. 

    Beberapa akun dari UD LANCAR tampak sebagai berikut, Jurnal penutup yang harus dibuat pada tanggal 31 Desember 2014, sebagai berikut.....31/12 Penyesuaian45.000.00031/12 Penyesuaian37.500.000Ikhtisar Laba Rugi 

    • A.

      Ikhtisar Laba Rugi (D) Rp. 7.500.000,00 dan Modal (K) Rp. 7.500.000,00

    • B.

      Ikhtisar Laba Rugi (D) Rp. 7.500.000,00 dan Prive Pemilik (K) Rp. 7.500.000,00

    • C.

      Ikhtisar Laba Rugi (D) Rp. 7.500.000,00 dan Pengambilan Prive (K) Rp. 7.500.000,00

    • D.

      Laba ditahan (D) Rp. 7.500.000,00 dan Ikhtisar Laba Rugi (K) Rp. 7.500.000,00

    • E.

      Modal (D) Rp. 7.500.000,00 dan Ikhtisar Laba Rugi (K) Rp. 7.500.000,00

    Correct Answer
    A. Ikhtisar Laba Rugi (D) Rp. 7.500.000,00 dan Modal (K) Rp. 7.500.000,00
    Explanation
    The correct answer is "Ikhtisar Laba Rugi (D) Rp. 7.500.000,00 dan Modal (K) Rp. 7.500.000,00". This is because the journal entry shows that the "Ikhtisar Laba Rugi" account is debited with Rp. 7.500.000,00, indicating a decrease in profit. At the same time, the "Modal" (equity) account is credited with the same amount, indicating that the decrease in profit is transferred to the owner's equity. This entry is made to close the temporary accounts and transfer the net profit to the owner's equity account.

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  • 36. 

     Jurnal penghapusan piutang dagang dengan metode tidak langsung adalah.....

    • A.

      Debet cadangan kerugian piutang, kredit piutang dagang

    • B.

      Debet beban kerugian piutang, kredit piutang dagang

    • C.

      Debet cadangan kerugian piutang, kredit beban kerugian piutang

    • D.

      Debet piutang dagang, kredit cadangan kerugian piutang dagang

    • E.

      Debet beban kerugian piutang, kredit cadangan kerugian piutang

    Correct Answer
    A. Debet cadangan kerugian piutang, kredit piutang dagang
    Explanation
    The correct answer is debet cadangan kerugian piutang, kredit piutang dagang. This is because the journal entry for indirect method of writing off trade receivables involves debiting the allowance for doubtful accounts (cadangan kerugian piutang) to reduce the accounts receivable (piutang dagang) and credit the accounts receivable to remove it from the books. This method is used when the specific bad debt cannot be identified and is considered a conservative approach to account for potential losses.

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  • 37. 

    Dihapuskan piutang atas nama Tn. Suyono karena ia mengalami pailit sebesar Rp. 250.000,00. Jurnal penghapusan piutang dagang dengan menggunakan metode langsung adalah.....

    • A.

      Debet beban kerugian piutang, kredit cadangan kerugian piutang sebesar Rp. 250.000,00

    • B.

      Debet cadangan kerugian piutang, kredit beban kerugian piutang sebesar Rp. 250.000,00

    • C.

      Debet beban kerugian piutang, kredit piutang dagang sebesar Rp. 250.000,00

    • D.

      Debet piutang dagang, kredit cadangan kerugian piutang dagang sebesar Rp. 250.000,00

    • E.

      Debet cadangan kerugian piutang, kredit piutang dagang sebesar Rp. 250.000,00

    Correct Answer
    C. Debet beban kerugian piutang, kredit piutang dagang sebesar Rp. 250.000,00
    Explanation
    The correct answer is debet beban kerugian piutang, kredit piutang dagang sebesar Rp. 250.000,00. This is because when a receivable is deemed uncollectible, it is necessary to recognize a loss on the receivable. The debit to beban kerugian piutang (bad debt expense) represents the recognition of the loss, while the credit to piutang dagang (accounts receivable) reduces the amount of the receivable on the balance sheet. This method directly reduces the receivable without involving any reserve accounts.

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  • 38. 

    Salah satu metode penghapusan piutang ialah.....

    • A.

      Metode kerugian

    • B.

      Metode langsung

    • C.

      Metode pemasukan

    • D.

      Metode pengeluaran

    • E.

      Metode habis pakai

    Correct Answer
    B. Metode langsung
    Explanation
    The correct answer is "metode langsung." This method refers to the direct write-off method of accounts receivable. In this method, bad debts are directly written off as soon as they are identified as uncollectible. This means that the company recognizes the loss immediately by removing the uncollectible amount from accounts receivable and recording it as an expense. This method is simple and straightforward but does not adhere to the matching principle of accounting.

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  • 39. 

    Tanggal di mana utang/piutang harus dibayarkan kepada kreditur disebut..... 

    • A.

      Tanggal jatuh tempo

    • B.

      Tanggal penerbitan bunga

    • C.

      Tanggal pembayaran bunga

    • D.

      Tanggal penagihan piutang

    • E.

      Tanggal jangka waktu

    Correct Answer
    A. Tanggal jatuh tempo
    Explanation
    The correct answer is "tanggal jatuh tempo" because it refers to the date on which a debt/loan must be paid to the creditor. This is the deadline or due date for the payment.

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  • 40. 

    Jurnal yang digunakan untuk mencatat timbulnya piutang karena adanya penjualan kredit adalah.....

    • A.

      Jurnal penjualan

    • B.

      Jurnal penerimaan kas

    • C.

      Jurnal pengeluaran kas

    • D.

      Jurnal pembelian

    • E.

      Jurnal umum

    Correct Answer
    A. Jurnal penjualan
    Explanation
    The correct answer is "jurnal penjualan" because it is the journal used to record the occurrence of accounts receivable due to credit sales. This journal specifically focuses on recording the details of sales transactions made on credit, including the amount of the sale, the customer's information, and the terms of the credit. By using the jurnal penjualan, a company can keep track of its accounts receivable and monitor the payment status of its credit sales.

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