ST Sediaan
Authored by Kinan Jebleh
Social Studies
University
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15 questions
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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Berikut adalah jurnal yang berkaitan dengan persediaan kecuali.....
Pembelian
Penjualan
Pembayaran Utang
Retur Pembelian
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Nilai persediaan akhir akan mempengaruhi.....
Biaya Tenaga Kerja Langsung
Harga Pokok Penjualan
Harga Jual
Laba Kotor
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Jurnal ketika terjadi penjualan yang berkaitan dengan persediaan yaitu....
D HPP
K Persediaan
D Persediaan
K HPP
D Kas
K Penjualan
D Persediaan
K Penjualan
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Ketika terjadi transaksi retur penjualan maka akun persediaan dicatat di......
Debit
Kredit
Tidak Ada
Betul Semua
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Dalam menguji barang konsinyasi auditor ingin memperoleh bukti mengenai asersi.....
Keberadaan dan Keterjadian
Hak dan Kewajiban
Kelengkapan
Penilaian dan Alokasi
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Jika nilai persediaan material, maka sesuai PABU penyajiannya harus......
Dipisah
Digabung
Disatukan
Cukup Pengungkapan di CaLK
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Persediaan disajikan di neraca sebesar 10jt, namun auditor menemukan jumlah seharusnya persediaan 8jt maka harus dilakukan koreksi persediaan sebagai berikut:
D Persediaan 2jt
K HPP 2jt
D HPP 2jt
K Persediaan 2jt
D Persediaan 8jt
K HPP 8jt
D Ikhtisar L/R 2jt
K Persediaan 2jt
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