Ujian Akuntansi Dasar

Sejarah akuntansi di Indonesia mulai tumbuh dengan jelas setelah "Cultuurstelsel" dihentikan pada....

• 1642

• 1747

• 1879

• 1870

• 1970

Catatan akuntansi tertua dalam bentuk tabel sebagai pembayaran upah ditemukan di....

• Italia

• Venesia

• Babylonia

• Eropa

• Mesir

Judul buku yang pertama kali diterbitkan oleh Luca Pacioli mengenai sistem pencatatan bookkeeping adalah....

• Summa de Aritmathica Geometrica Proportioni et Propotionallia

• Tractus de Computies et Scriptoris

• Proportioni et prolortionalita

• Trattato Di Fioretti Nella Trascelta A Cura

• Review of Arithmetic, Geometry, Ratio and Proportion

Luke Inc. has this following adjusted trial balance on December 31, 2021.

(Dr) Cash Rp1.875.000

(Dr) Accounts Receivable Rp2.695.000

(Dr) Inventory Rp2.085.000

(Dr) Property, Plant, & Equipment Rp7.366.000

(Cr) Accounts Payable Rp1.000.000

(Cr) Accrued Expense Rp501.000

(Cr) Income Tax Payable Rp654.000

(Cr) Bonds Rp1.085.000

(Cr) Common Stock Rp2.350.000

(Cr) Additional Paid-in Capital Rp3.680.000

(Cr) Retained Earning Rp3.650.000

(Cr) Sales Rp13.360.000

(Dr) Cost & Expenses Rp11.080.000

(Dr) Income Tax Expense Rp1.179.000

Other financial data for the year ended December 31, 2021:

● Included in Bonds is Rp500.000 due to Syahir Corp. on October 31, 2022

The current liabilities total is….

• Rp2.155.000

• Rp2.515.000

• Rp2.551.000

• Rp2.565.000

• Rp2.655.000

Nana Corp. sold a merchandise worth $700 on February 13, 2021 with term of 2/10,n/30, FOB Shipping Point. The merchandise was estimated to be received by the customer on February 15, 2021 but it was actually received on February 16, 2021. The journal entry that the company should make on February 13, 2021 was….

• Accounts Receivable (Dr) $700 Sales (Cr) $700

• Cash (Dr) $700 Sales (Cr) $700

• Accounts Receivable (Dr) $686 Sales Discount (Dr) $14 Sales (Cr) $700

• Cash (Dr) $686 Sales Discount (Dr) $14 Sales (Cr) $700

• did not need to record anything due to unfinished delivery

An entity owns a ship that was involved in an accident. Repairing a ship as a result of the accident costs a lot of money. The correct statement if there is insurance reimbursement for the accident is....

• the company should record any repair costs, assuming no additional ship value benefits

• the addition of the useful value at the economic life, the costs that add to the benefits of the ship cannot be capitalized on the value of the ship

• costs incurred to repair the ship until it is in good condition (does not provide additional economic benefits), are recorded as an expense and can be capitalizedas fixed assets

• if the insurance replacement value turns out to be less, then the excess of repair costs is recognized as expense or loss for the year

• if the result of the repairs carried out can increase the capacity of the repaired ship, then the added part cannot be capitalized on the value of the ship

During 2021, Norman Company’s Assets increased by $12,000 and its Equity decreased by $2,700. Therefore, its Liabilities was...

• decreased $19,300

• increased $14,700

• decreased $14,700

• increased $9,300

• increased $9,300

On December 31, 2021, the data of Kenny's Repair Ltd. are as follows:

Cash £11,200

Accounts Receivable £4,700

Supplies £800

Equipment £4,400

Accounts Payable £360

Share Capital £12,000

Service Revenue £7,830

Salaries Expense £1,100

Rent Expense £750

Utilities Expense £280

Dividends £800

From the data above, Retained Earnings for the month ended December 31, 2021 was.... ..

• £800

• £1,080

• £2,130

• £4,900

• £5,700

Pada 1 September 2019, Eddie Corp. membeli sebuah truk seharga $30,000 secara tunai. Diperkirakan akan disusutkan selama 5 tahun dengan nilai sisa $1,500. Jika Eddie Corp. menggunakan metode penyusutan double-declining untuk menyusutkan truk mereka, jurnal yang harus dicatat Eddie Corp. pada 31 Desember 2021 adalah...

• Beban Penyusutan (Dr) $5,928, Akumulasi Penyusutan (Cr) $5,928

• Beban Penyusutan (Dr) $13,300, Akumulasi Penyusutan (Cr) $13,300

• Beban Penyusutan (Dr) $6,240, Akumulasi Penyusutan (Cr) $6,240

• Akumulasi Penyusutan (Dr) $6,240, Beban Penyusutan (Cr) $6,240

• Akumulasi Penyusutan (Dr) $13,300, Beban Penyusutan (Cr) $13,300

Saldo Utang Usaha Lark Co. pada 30 November 2021 adalah Rp1.400.000. Rekapitulasi Jurnal pada Desember 2021 menunjukkan Jurnal Pembelian Rp2.850.000 dan Jurnal Pembayaran Tunai Rp2.400.000, dengan rincian berikut: Diskon Pembelian Rp500.000, Persediaan Barang Dagang Rp750.000, Pembayaran Utang Usaha Rp2.050.000. Buku besar utang usaha pada 31 Desember 2021 menunjukkan jumlah Rp1.800.000. Selisih antara saldo Utang Usaha dan buku besar utang adalah...

• terlalu tinggi Rp50.000

• terlalu rendah Rp100.000

• terlalu tinggi Rp100.000

• terlalu rendah Rp150.000

• terlalu rendah Rp50.000