PTS Akuntansi Perusahaan Dagang
Authored by Marwanto Marwanto
Financial Education
10th Grade
Used 3+ times
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20 questions
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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Dalam perusahaan dagang, akun yang digunakan untuk mencatat pembelian barang dagangan adalah...
Pendapatan
Persediaan Barang Dagangan
Beban Operasional
Piutang Usaha
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Sistem pencatatan persediaan yang mencatat setiap transaksi pembelian dan penjualan barang dagangan secara langsung dalam akun persediaan disebut...
Sistem Periodik
Sistem Perpetual
Sistem Konsinyasi
Sistem FIFO
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Dalam perusahaan dagang, akun "Potongan Pembelian" memiliki sifat...
Menambah harga pokok penjualan
Mengurangi harga pokok penjualan
Menambah jumlah pembelian
Tidak berpengaruh pada laporan laba rugi
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Laporan keuangan yang menunjukkan jumlah laba atau rugi yang diperoleh perusahaan dalam periode tertentu adalah...
Neraca
Laporan Laba Rugi
Laporan Perubahan Modal
Laporan Arus Kas
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Metode penilaian persediaan yang mengasumsikan bahwa barang yang pertama kali dibeli akan dijual pertama kali disebut...
FIFO (First In First Out)
LIFO (Last In First Out)
Avarage (Rata-rata)
Identifikasi Spesifik
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Dalam transaksi penjualan kredit, akun yang bertambah adalah...
Kas
Utang Usaha
Piutang Usaha
Modal
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Dalam jurnal penyesuaian, jika terdapat persediaan barang dagangan yang tersisa di akhir periode, maka pencatatannya adalah...
Debit Harga Pokok Penjualan, Kredit Persediaan Barang Dagangan
Debit Persediaan Barang Dagangan, Kredit Harga Pokok Penjualan
Debit Penjualan, Kredit Persediaan Barang Dagangan
Debit Harga Pokok Penjualan, Kredit Penjualan
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