Accounting Fair Galaksi 2023

Pada tanggal 7 September 2021, PT Galaksi melakukan pembayaran untuk transaksi asuransi langsung untuk masa waktu 2 tahun sebesar Rp 48.000.000,00. Transaksi dicatat sebagai beban asuransi, bagaimanakah jurnal penyesuaiannya pada 31 Desember 2022?

• Asuransi Dibayar Dimuka (d) Rp.16.000.000

  Beban Asuransi (k) Rp.16.000.000

• Beban Asuransi (d) Rp.16.000.000

  Asuransi Dibayar Dimuka (k) Rp.16.000.000

• Asuransi Dibayar Dimuka (d) Rp.40.000.000

  Beban Asuransi (k) Rp.40.000.000

• Beban Asuransi (d) Rp.40.000.000

  Asuransi Dibayar Dimuka (k) Rp.40.000.000

• Beban Asuransi (d) Rp.24.000.000

  Asuransi Dibayar Dimuka (k) Rp.24.000.000

Diketahui saldo akhir persediaan Rp 7.210.000, harga pokok penjualan Rp 10.200.000, dan pembelian bersih Rp 8.575.000. Nilai persediaan awal sebesar …

• Rp.8.385.000

• Rp.9.075.000

• Rp.8.835.000

• Rp.8.875.000

• Rp.8.521.000

Di dalam neraca saldo 31 Desember 2017, terdapat perkiraan beban iklan sebesar Rp. 960.000,00. Iklan tersebut dibayar tanggal 1 Maret 2017 untuk satu tahun. Jurnal penyesuaian yang dibuat pada tanggal 31 Desember 2017 adalah … 

• Beban Iklan (d) Rp. 160.000

  Iklan Dibayar Dimuka (k) Rp. 160.000

• Iklan Dibayar Dimuka (d) Rp. 800.000

  Beban Iklan (k) Rp. 800.000

• Beban Iklan (d) Rp. 800.000

  Iklan Dibayar Dimuka (k) Rp. 800.000

• Iklan Dibayar Dimuka (d) Rp. 160.000

  Beban Iklan (k) Rp. 160.000

• Beban Iklan (d) Rp. 800.000

  Kas (k) Rp.800.000

Performing services on account will have the following effects on the components of the basic accounting equation:

• Increase assets and decrease equity.

• Increase assets and increase equity.

• Increase assets and increase liabilities.

• Increase liabilities and increase equity.

• Decrease assets and decrease liabilities.

Which of the following statements is false?

• A statement of cash flows summarizes information about the cash inflows (receipts) and outflows (payments) for a specific period of time.

• A statement of financial position reports the assets, liabilities, and equity at a specific date.

• An income statement presents the revenues, expenses, assets, and liabilities for a specific period of time.

• A retained earnings statement summarizes the changes in retained earnings for a specific period of time.

• A statement of changes equity reports beginning equity, net or loss income, dividend, and ending balance of equity.

  Pada tahun 2021, diketahui dalam neraca saldo disesuaikan terdapat beban sewa sebesar Rp2.250.000,00, sewa tersebut dibayar pada 10 Oktober 2021 untuk 1 tahun. Maka berapakah sewa dibayar dimuka yang telah dibayarkan…

• Rp. 750.000

• Rp. 1.125.000

• Rp. 9.000.000

• Rp. 13.500.000

• Rp. 27.000.000

The expanded accounting equation is …

• Assets + Liabilities = Share Capital + Retained Earnings + Dividends + Revenues + Expenses.

• Assets = Liabilities + Share Capital + Retained Earnings + Dividends + Revenues – Expenses.

• Assets = Liabilities – Share Capital – Retained Earnings – Dividends – Revenues – Expenses.

• Assets = Liabilities + Share Capital + Retained Earnings – Dividends + Revenues – Expenses.

• Assets + Liabilities = Share Capital + Retained Earnings - Dividends + Revenues - Expenses.

Sunshine Co memproduksi mesin solder. Total biaya manufaktur dari satu mesin adalah $4.000 dimana $3.000 merupakan biaya konversi. Biaya tenaga kerja langsung dari satu mesin adalah separuh dari biaya bahan  baku langsung, tentukan biaya overhead per mesin…

• $3.000

• $2.500

• $2.000

• $1.500

• $1.000

Cardinal Company incurred the following costs during the month: direct labor $120,000, factory overhead $108,000, direct material purchases $160,000. Inventories were costed as follows:

From the information, calculate the cost of goods manufactured…

• $285,000

• $286,000

• $380,000

• $385,000

• $386,000

Cardinal Company incurred the following costs during the month: direct labor $120,000, factory overhead $108,000, direct material purchases $160,000. Inventories were costed as follows:

From the same information, calculate the cost of goods sold…

• $ 380,000

• $385,000

• $386,000

• $387,000

• $390,000