ASAS_DASAR AKUNTANSI KEUANGAN LEMBAGA
Quiz
•
Financial Education
•
10th Grade
•
Practice Problem
•
Hard
Marwanto Marwanto
Used 1+ times
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40 questions
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1.
MULTIPLE CHOICE QUESTION
3 mins • 1 pt
Persediaan awal Rp25.000.000, pembelian bersih Rp60.000.000, persediaan akhir Rp20.000.000. Berapa HPP-nya?
Rp60.000.000
Rp85.000.000
Rp45.000.000
Rp65.000.000
Rp55.000.000
2.
MULTIPLE CHOICE QUESTION
3 mins • 1 pt
Jika menggunakan metode periodik dan terjadi retur pembelian Rp2.000.000, maka:
Persediaan barang turun
Beban pembelian naik
Pembelian kotor naik
Pembelian bersih turun
Penjualan bersih naik
3.
MULTIPLE CHOICE QUESTION
3 mins • 1 pt
Dalam sistem perpetual, transaksi pembelian barang dagang secara kredit akan mempengaruhi akun...
Persediaan dan Utang Usaha
Pembelian dan Kas
Retur pembelian dan Persediaan
Beban dan Modal
Kas dan Penjualan
4.
MULTIPLE CHOICE QUESTION
3 mins • 1 pt
Perusahaan menggunakan metode FIFO. Harga beli barang naik dari waktu ke waktu. Maka HPP akan...
Lebih tinggi
Sama saja
Tidak bisa dihitung
Lebih rendah
Bergantung pada jenis barang
5.
MULTIPLE CHOICE QUESTION
3 mins • 1 pt
Perbedaan utama antara sistem periodik dan perpetual terletak pada...
Penentuan nilai persediaan
Jenis jurnal
Penyesuaian
Cara menghitung laba bersih
Pengakuan retur penjualan
6.
MULTIPLE CHOICE QUESTION
3 mins • 1 pt
Jika perusahaan menjual barang Rp8.000.000 secara kredit dengan HPP Rp5.000.000, maka dalam sistem perpetual jurnalnya adalah:
Piutang 8.000.000 || Penjualan 8.000.000
Kas 8.000.000 || Penjualan 8.000.000
Piutang 8.000.000, HPP 5.000.000 || Penjualan 8.000.000, Persediaan 5.000.000
Piutang 8.000.000 || Penjualan 5.000.000
Penjualan 8.000.000 || Persediaan 5.000.000
7.
MULTIPLE CHOICE QUESTION
3 mins • 1 pt
Jurnal untuk mencatat potongan pembelian Rp200.000 karena pembayaran dalam masa diskon adalah...
Potongan pembelian Rp200.000 || Kas Rp200.000
Kas Rp200.000 || Potongan pembelian Rp200.000
Utang usaha Rp200.000 || Potongan pembelian Rp200.000
Potongan pembelian Rp200.000 || Utang usaha Rp200.000
Persediaan Rp200.000 || Kas Rp200.000
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