Uji Teori Produktif Akuntansi

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| By Yudhi
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Quizzes Created: 6 | Total Attempts: 26,893
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Uji Teori Produktif Akuntansi - Quiz

Soal Uji Komptensi Akuntansi Tingkat Dasar 1 


Questions and Answers
  • 1. 

    Objek dari akuntansi adalah ...

    • A.

      Jurnal

    • B.

      Laporan keuangan

    • C.

      Biaya produksi

    • D.

      Transaksi Keuangan

    • E.

      Administrasi Perusahaan

    Correct Answer
    D. Transaksi Keuangan
    Explanation
    The correct answer is "Transaksi Keuangan". This is because the object of accounting is to record and analyze financial transactions. Accounting focuses on the financial aspects of a business, including recording and summarizing transactions, preparing financial statements, and analyzing financial data to make informed business decisions.

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  • 2. 

    Laporan keuangan diperuntukkan sebagai pertimbangan penyaluran modal oleh ....

    • A.

      Pimpinan

    • B.

      Kreditor

    • C.

      Karyawan

    • D.

      Pemerintah

    • E.

      Pemilik

    Correct Answer
    B. Kreditor
    Explanation
    The financial statements are intended to provide information to the creditors for making decisions regarding the allocation of funds. Creditors are interested in the financial health and performance of a company to assess its ability to repay its debts. By analyzing the financial statements, creditors can evaluate the company's liquidity, solvency, and profitability, which are crucial factors in determining whether to extend credit or lend money to the company. Therefore, the financial statements serve as a consideration for creditors in making decisions about capital allocation.

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  • 3. 

    Posting atau pemindahbukuan adalah proses pemindahan informasi dari :

    • A.

      Jurnal ke Neraca Saldo

    • B.

      Jurnal ke Laboran Keuangan

    • C.

      Buku Besar ke Neraca Saldo

    • D.

      Buku Besar ke Laporan Keuangan

    • E.

      Jurnal ke Buku Besar

    Correct Answer
    E. Jurnal ke Buku Besar
    Explanation
    The correct answer is "Jurnal ke Buku Besar". This means that posting or transferring of information is done from the journal to the general ledger. The general ledger, also known as the "Buku Besar" in Indonesian, is a record of all the accounts used by a company to record its financial transactions. The journal is where the initial entries for these transactions are recorded, and then these entries are transferred or posted to the appropriate accounts in the general ledger.

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  • 4. 

    Di antara kejadian berikut mana yang bukan merupakan transaksi usaha ?

    • A.

      Penyetoran sejumlah uang oleh pemilik untuk kepentingan usaha.

    • B.

      Pembelian Bahan Baku secara tunai.

    • C.

      Pembelian peralatan secara kredit.

    • D.

      Penjualan Barang Dagangan secara kredit.

    • E.

      Kenaikan Suku Bunga Pinjaman di Bank.

    Correct Answer
    E. Kenaikan Suku Bunga Pinjaman di Bank.
    Explanation
    The correct answer is "Kenaikan Suku Bunga Pinjaman di Bank" because it is not a business transaction. It is a change in the interest rate of a loan from a bank, which does not involve any exchange of goods or services. The other options involve either the owner investing money into the business, purchasing raw materials or equipment, or selling goods on credit, which are all typical business transactions.

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  • 5. 

    Di antara persamaan berikut mana yang bukan merupakan persamaan akuntansi ?

    • A.

      Aktiva = Utang + Modal

    • B.

      Aktiva – Kewajiban = Modal

    • C.

      Ekuitas Pemilik = Aktiva - Ekuitas Kreditur

    • D.

      Aktiva - Kewajiban = Ekuitas Pemilik

    • E.

      Aktiva + Ekuitas Kreditur = Modal

    Correct Answer
    E. Aktiva + Ekuitas Kreditur = Modal
    Explanation
    The equation "Aktiva + Ekuitas Kreditur = Modal" is not a valid accounting equation because it combines assets and equity of creditors to equal capital. In accounting, the equation should balance the assets with the liabilities and owner's equity.

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  • 6. 

    Kuitansi yang diterima dari kreditur untuk pembayaran angsuran pembelian peralatan service, dicatat debet akun .....

    • A.

      Kas

    • B.

      Peralatan service

    • C.

      Hutang dagang

    • D.

      Piutang dagang

    • E.

      Angsuran hutang

    Correct Answer
    C. Hutang dagang
    Explanation
    The correct answer is "Hutang dagang". This is because when a receipt is received from a creditor for the payment of installment purchases of service equipment, it is recorded as a debit to the "Hutang dagang" (accounts payable) account. This indicates that the company still owes money to the creditor for the purchase of the equipment.

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  • 7. 

    Suatu perusahaan melakukan transaksi pembelian peralatan kantor. Sebagian dibayar tunai dan sisanya dibayar secara angsuran. Atas transaksi tersebut, akun yang harus dikredit adalah .....

    • A.

      Kas

    • B.

      Hutang Dagang

    • C.

      Hutang Dagang dan Kas

    • D.

      Kas dan peralatan kantor

    • E.

      Hutang dagang dan peralatan kantor

    Correct Answer
    C. Hutang Dagang dan Kas
    Explanation
    The correct answer is "Hutang Dagang dan Kas". This is because the company made a purchase of office equipment, partially paid in cash and the remaining amount paid in installments. The credit account should reflect the amount owed to the supplier (Hutang Dagang) as well as the decrease in cash (Kas) due to the cash payment made.

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  • 8. 

    Diinvestasikan oleh Ananda uang untuk pendirian perusahaan sebesar Rp 10.000.000,00

    • A.

      Modal (D) Rp 10.000.000 - Kas (K) - Rp 10.000.000

    • B.

      Pendapatan (D) Rp 10.000.000 - Modal (K) - Rp 10.000.000

    • C.

      Pendapatan (D) Rp 10.000.000 - Modal (K) - Rp 10.000.000

    • D.

      Kas (D) Rp 10.000.000 - Modal (K) - Rp 10.000.000

    • E.

      Pendapatan (D) Rp 10.000.000 - Kas (K) - Rp10.000.000

    Correct Answer
    D. Kas (D) Rp 10.000.000 - Modal (K) - Rp 10.000.000
    Explanation
    The correct answer is "Kas (D) Rp 10.000.000 - Modal (K) - Rp 10.000.000". This answer is correct because it shows that Ananda invested Rp 10.000.000 in cash for the establishment of the company. This transaction increases the cash balance (Kas) by Rp 10.000.000 and increases the capital (Modal) of the company by the same amount.

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  • 9. 

           Biro iklan MEDIA JAYA mengirim Faktur kepada PT SINAR SAKTI untuk 20 buah spanduk dengan harga Rp 750.000,00 sebuah. Diterima tunai Rp 10.000.000,00 sisanya akan dibayar 10 hari kemudian Jurnal yang diperlukan untuk mencatat transaksi tersebut adalah ....

    • A.

      Kas (D) Rp 10.000.000 - Pendptn. Jasa (K) - Rp 10.000.000

    • B.

      Piutang Dagang (D) Rp 15.000.000 - Pendptn. Jasa (K) - Rp 15.000.000

    • C.

      Piutang Dagang (D) Rp 5.000.000 - Pendptn. Jasa (K) - Rp 5.000.000

    • D.

      Pendptn. Jasa (D) Rp 5.000.000 - Kas (D) Rp 10.000.000 - Piutang Dagang (K) - Rp 15.000.000

    • E.

      Kas (D) Rp 10.000.000 - Piutang Dagang (D) Rp 5.000.000 - Pendptn. Jasa (K) - Rp 15.000.000

    Correct Answer
    E. Kas (D) Rp 10.000.000 - Piutang Dagang (D) Rp 5.000.000 - Pendptn. Jasa (K) - Rp 15.000.000
    Explanation
    The correct answer is Kas (D) Rp 10.000.000 - Piutang Dagang (D) Rp 5.000.000 - Pendptn. Jasa (K) - Rp 15.000.000. This is because the transaction involves receiving cash of Rp 10.000.000 and recording it as an increase in the Cash account (debit). Additionally, there is a decrease in the Accounts Receivable (Piutang Dagang) account as the remaining balance will be paid later (debit). Finally, there is an increase in the Service Revenue account as the company has earned revenue from providing services (credit).

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  • 10. 

    Pembelian Perlengkapan Kantor secara kredit akan mempengaruhi persamaan akuntansi sebagai berikut :

    • A.

      Aktiva bertambah dan Utang Bertambah

    • B.

      Aktiva bertambah dan Modal Berkurang

    • C.

      Aktiva bertambah dan Modal Bertambah

    • D.

      Aktiva berkurang dan Kas bertambah

    • E.

      Aktiva Utang dan Modal tidak berubah

    Correct Answer
    A. Aktiva bertambah dan Utang Bertambah
    Explanation
    When office supplies are purchased on credit, it means that the company has acquired new assets (office supplies) but has also incurred a liability (accounts payable) to the supplier. This transaction increases both the assets (office supplies) and the liabilities (accounts payable) of the company, hence the correct answer is "Aktiva bertambah dan Utang Bertambah" (Assets increase and Liabilities increase).

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  • Current Version
  • Mar 22, 2023
    Quiz Edited by
    ProProfs Editorial Team
  • Dec 11, 2009
    Quiz Created by
    Yudhi
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