Perusahaan Jasa

1. Documents used as a basis for recording in a journal or subsidiary book are called...

• a) Documents

• b) Documents proving internal transactions

• c) Supporting documents

• d) Source documents

• e) Documents proving external transactions

2. Proof of purchase of goods in cash made by the seller and given to the buyer

called...

• a) Invoice

• b) Proof of cash out

• c) Receipt

• d) Cash note

• e) Check

3. Documents accompanying the source documents as proof of the validity of the transactions recorded in the source document is...

• a) Documents

• b) Documents proving internal transactions

• c) Supporting documents

• d) Source documents

• e) Documents proving external transactions

4. The following are examples of proof of external transactions, except...

• a) Check

• b) Memo

• c) Cash note

• d) Invoice

• e) Receipt

5. A book containing a collection of accounts or estimates is called…

• a) Special journal

• b) Journal book

• c) Trial balance

• d) Subsidiary ledger

• e) Ledger

6. The following are the objectives of a general ledger system, except...

• a) To maintain the balance of debits and credits on the account

• a) To maintain the balance transactions of debits and credits on the account

• c) To post transactions to the correct account

• d) To record transactions from source documents

• e) To accommodate the required adjusting journal entries

7. Paid the debt to the customer Rp. 200,000, - the impact of this transaction resulted changes between...

• a) Debt and capital

• b) Assets and capital

• c) Assets and debts

• d) Assets and receivables

• e) Debts and expenses

8. Received workshop service income of Rp. 250,000,- the journal entry is...

• a) Cash (D) and service income (K) amounting to IDR 250,000,-

• b) Cash (D) and capital (K) amounting to IDR 250,000

• c) Service income (D) and cash (K) amounting to IDR 250,000

• d) Cash (D) and receivables (K) amounting to IDR 250,000,-

• e) Receivables (D) and cash (K) amounting to IDR 250,000,-

9. Payment of debt to Toko Jaya Rp. 320,000,- writing in the journal is...

• a) Assets decrease, capital increases by IDR 320,000

• b) Assets increase, debts decrease by IDR 320,000

• c) Assets decrease, capital decreases Rp. 320,000,-

• d) Assets are reduced, debts are reduced by Rp. 320,000,-

• e) Assets decrease, debts increase by IDR 320,000

10. Payment of employee salaries is recorded in the journal...

• a) Purchases

• b) Cash disbursements

• c) General

• d) Sales

• e) Cash receipts