Jurnal Akuntansi

What is the journal entry for selling finished goods for cash Rp 23,000,000?

• Cash (D) Rp 23,000,000 and Purchase (K) Rp 23,000,000

• Cash (D) Rp 23,000,000 and Finished Goods (K) Rp 23,000,000

• Cash (D) Rp 23,000,000 and Sales (K) Rp 23,000,000

• Sales (D) Rp 23,000,000 and Cash (K) Rp 23,000,000

• Accounts Receivable (D) Rp 23,000,000 and Cash (K) Rp 23,000,000

What is the journal entry for receiving payment from PT. Bagus for invoice number FJ 02 amounting to Rp 32,000,000?

• Cash (D) Rp 32,000,000 and Accounts Receivable (K) Rp 32,000,000

• Cash (D) Rp 32,000,000 and Finished Goods (K) Rp 32,000,000

• Cash (D) Rp 32,000,000 and Sales (K) Rp 32,000,000

• Sales (D) Rp 32,000,000 and Cash (K) Rp 32,000,000

• Accounts Receivable (D) Rp 32,000,000 and Cash (K) Rp 32,000,000

On November 18, 2020, a transaction occurred for paying building rent of Rp 3,700,000. Which accounts are affected?

• Cash and Purchase

• Salary Expense and Accounts Receivable

• Advertising Expense and Payable

• Building Rent Expense and Cash

• Accounts Receivable and Cash

On November 22, 2020, PT Sekar Melati settled its debt to PT Mawar for the invoice dated November 17, 2020 with terms 2/10, n/30 amounting to Rp 15,000,000. What is the purchase discount received from PT Sekar Melati at the time of settlement?

• Rp 15,000,000

• Rp 14,700,000

• Rp 300,000

• Rp 15,300,000

• Rp 350,000

On November 25, 2020, PT Amanah sold finished goods for Rp 18,800,000 with terms 3/10, n/30. This transaction is recorded in the sales journal with the affected accounts being?

• Cash (D) and Sales (K)

• Cash (D) and Purchase (K)

• Purchase (D) and Payable (K)

• Accounts Receivable (D) and Sales (K)

• Sales (D) and Accounts Receivable (K)

Paid for water, electricity, and telephone expenses amounting to Rp 6,900,000. What is the journal entry?

• Cash (D) Rp 6,900,000 and Payable (K) Rp 6,900,000

• Accounts Payable (D) Rp 6,900,000 and Purchase of Raw Materials (K) Rp 6,900,000

• Purchase of Raw Materials (D) Rp 6,900,000 and Accounts Payable (K) Rp 6,900,000

• Water, Electricity, and Telephone Expense (D) Rp 6,900,000 and Cash (K) Rp 6,900,000

• Cash (D) Rp 6,900,000 and Water, Electricity, and Telephone Expense (K) Rp 6,900,000

Transferring records from the journal that has been made to the ledger is called?

• Journaling

• Posting

• Recapitulation

• Financial Statement Preparation

• Profit/Loss Summary

Information in the purchase journal indicates that there is an accounts payable of Rp 10,000,000. If the company transfers to the ledger, where will the accounts payable be?

• Cash on the debit side

• Accounts Payable on the debit side

• Accounts Payable on the credit side

• Purchase on the debit side

• Sales on the credit side

From the ledger accounts below, which one has a credit balance at the end of the period?

• Cash

• Office Supplies

• Supplies Expense

• Accounts Payable

• Sales Advance

The function of the trial balance is?

• As a place to record the existence of debt payment transactions

• As a place to record cash purchases

• As a tool for balancing transaction records for financial statement preparation

• As a control tool for accounts in the ledger

• As a tool for transferring from the journal book