Konsentrasi Keahlian 2025 Aja

Financial statements consist of the Income Statement, Equity Statement, Financial Position Statement, Cash Flow Statement, and Notes to the Financial Statements. Financial statement information is needed by both internal and external parties. One external party that needs financial information from a company to see the company's ability to repay loans is ....

• Investor

• Government

• Employee

• Company owner

• Creditor

Pak Didik has 2 children who have graduated from a state university majoring in Accounting. The first child is named Siti Fatimah, she works independently providing services for a certain payment. The second child is named Siti Nur Khasanah, works as a lecturer at Narasumbar University. Based on the information above, Nur Khasanah's profession is ....

• Educator accountant

• Public accountant

• Company accountant

• Government accountant

• Private accountant

The basic accounting equation is an equation that as a whole and integrated describes the relationship between assets, liabilities, and equity owned by the company. If there is a debt payment transaction last month, then the effect on the basic accounting equation is ...

• Assets increase, equity decreases

• Assets increase, liabilities increase

• Assets increase, equity increases

• Assets decrease, equity decreases

• Assets decrease, liabilities decrease

The following statement is the most accurate regarding accounting is...

• A process of recording, classifying, and presenting financial transactions conducted by a business entity.

• A process of recording, classifying, and presenting financial data conducted by a company.

• A process of recording, classifying, and presenting financial transactions conducted by a company to make business decisions.

• A process of recording, classifying, and presenting financial data conducted by a business entity to make a business decision.

• A process of recording, classifying, and reporting data.

The types and classifications of accounts in accounting that fall under nominal accounts are...

• Prive, capital, and income

• Prive, income summary, and capital

• Prive, income, and capital

• Cash, income, and expenses

• Income, expenses, and prive

In business processes, accounting is identical to the financial part of a company. The following statement that is correct regarding the purpose is...

• Reducing the company's tax burden to increase profits

• Preparing financial reports at the end of the period when the board of directors requests accountability

• Making efficient financial decisions based on available financial data.

• Creating a proper financial information system if external parties request reports

• Reducing debts and burdens on the company

On February 2, 2022, Mr. Dairobi established a company by depositing cash of Rp 50,000,000.00 and equipment worth Rp 20,000,000.00. On February 15, 2022, the company purchased a machine from UD Rejoagung for Rp 30,000,000.00, paying cash of Rp 10,000,000.00 and the remainder to be paid one month later. Based on the information above, the company's capital after the transaction on February 15, 2022 is ...

• Rp110,000,000.00

• Rp100,000,000.00

• Rp90,000,000.00

• Rp80,000,000.00

• Rp70,000,000.00

The following are the stages of accounting that are most appropriate in order...

• Identification – classification – recording – summary – reporting

• Identification – classification – recording – summary – reporting – interpretation

• Identification – classification – recording – reporting – summary – interpretation

• Identification – recording – classification – reporting – summary – interpretation

• Identification – recording – classification – summary – reporting – interpretation

Pay attention to the sequence of accounting stages below! (i) Journaling (general journal) (ii) Ledger (iii) Adjusting Journal (iv) Trial Balance (v) Balance Sheet (vi) Financial Statements. Based on the above statement, which ones are included in the summarization activities in the accounting stages...

• (i) and (ii)

• (i), (ii), and (iii)

• (ii), (iii), and (iv)

• (iii), (iv), and (v)

• (iv) and (vi)

In the Trial Balance data, there is an account for electricity, water, and telephone expenses amounting to Rp 7,650,000.00. After being examined from these accounts, the total cost is Rp 7,560,000.00. The error was traced back to the General Journal as follows: Based on the data above, the journal used for correction is...

• (D) Electricity, water, and telephone expenses Rp7,650,000.00 || (K) Cash Rp7,650,000.00

• (D) Electricity, water, and telephone expenses Rp7,560,000.00 || (K) Cash Rp7,560,000.00

• (D) General and administrative expenses Rp7,560,000.00 ||