Piutang
11th Grade
•10 Qs
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Piutang
Quiz
•
Business
•
11th Grade
•
Practice Problem
•
Hard
Rani Rahmawati
Used 1+ times
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10 questions
Show all answers
1.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
Piutang dalam arti sempit adalah klaim yang...
Diharapkan akan diselesaikan melalui penerimaan barang
Akan dibayarkan kepada kreditur
Diharapkan akan diselesaikan melalui asuransi
Diharapkan akan diselesaikan melalui leasing
Diharapkan akan diselesaikan melalui penerimaan uang
2.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
Hak tagihan yang terjadi karena perusahaan meminjamkan uang atau melakukan penjualan secara kredit disebut....
Kas
Utang
Deposito
Piutang
Rekening koran
3.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
Jurnal yang digunakan untuk mencatat pengurangan piutang karena adanya retur penjualan. Maka pencatatannya yaitu jurnal....
Penjualan
Retur penjualan
Penerimaan kas
Pengeluaran kas
Jurnal umum
4.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
Adapun yang tergolong dalam piutang lain - lain, kecuali.....
Uang muka pembelian
Piutang deviden
Tagihan terhadap langganan untuk pengembalian tempat barang
Tuntutan atas pengurangan pajak
Piutang wesel
5.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
PD Maria melakukan penjualan kepada UD John pada tanggal 1 Agustus 2020. Adapun besarnya penjualan tersebut Rp. 10.000.000. PD Maria pada tanggal 15 September 2020 mengirimkan memo kepada bagian akuntansi untuk menghapus piutang UD John sebesar Rp. 10.000.000 adapun alasan penghapusan piutang karena UD John dinyatakan pailit.
Berdasarkan ilustrasi tersebut. Maka jurnal penghapusan piutang yang dibuat PD Maria adalah.....
(D) beban kerugian piutang Rp. 10.000.000
(K) piutang dagang Rp. 10.000.000
(D) piutang dagang Rp. 10.000.000
(K) penjualan Rp. 10.000.000
(D) piutang dagang Rp. 10.000.000
(K) beban kerugian piutang Rp. 10.000.00
(D) Kas Rp. 10.000.000
(K) piutang dagang Rp. 10.000.000
(D) Kas Rp. 10.000.000
(K) beban kerugian piutang Rp. 10.000.00
6.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
Metode penghapusan piutang tidak tertagih diklasifikasikan menjadi....
Metode langsung
Metode tidak langsung
Metode langsung dan metode tidak langsung
Metode nyata
Metode tidak nyata
7.
MULTIPLE CHOICE QUESTION
5 mins • 1 pt
Jurnal untuk mencatat kerugian piutang tak tertagih dengan menggunakan metode tidak langsung adalah....
(D) Kerugian piutang
(K) cadangan kerugian piutang
(D) Cadangan kerugian piutang
(K) piutang dagang
(D) piutang dagang
(K) cadangan kerugian piutang
(D) Kas
(K) piutang dagang
(D) Kas
(K) Cadangan kerugian piutang
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