ASSESMEN PAPJDM XI AKL GENAP
11th Grade
•45 Qs
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ASSESMEN PAPJDM XI AKL GENAP
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11th Grade
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45 questions
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1.
MULTIPLE CHOICE QUESTION
30 sec • 4 pts
PT Jaya Makmur membeli barang dagang secara tunai sebesar Rp30.000.000. Apa jurnal yang benar?
Debit Kas Rp30.000.000; Kredit Pembelian Rp30.000.000
Debit Persediaan Rp30.000.000; Kredit Kas Rp30.000.000
Debit Pembelian Rp30.000.000; Kredit Piutang Dagang Rp30.000.000
Debit Beban Rp30.000.000; Kredit Persediaan Rp30.000.000
Debit Kas Rp30.000.000; Kredit Penjualan Rp30.000.000
2.
MULTIPLE CHOICE QUESTION
30 sec • 2 pts
Dalam sistem periodik, pembelian barang dagang dicatat ke akun...
Persediaan
Beban Penjualan
Pembelian
HPP
Penjualan
3.
MULTIPLE CHOICE QUESTION
30 sec • 3 pts
PT Sumber Rezeki menjual barang senilai Rp25.000.000 kepada pelanggan secara kredit. Harga pokok penjualan Rp18.000.000. Apa pengaruh transaksi ini?
Piutang naik, HPP naik
Kas naik, Utang naik
Piutang naik, Laba turun
Piutang naik, Pendapatan naik
Piutang naik, Modal turun
4.
MULTIPLE CHOICE QUESTION
30 sec • 2 pts
Jika perusahaan menggunakan sistem perpetual, pembelian barang dagang dicatat sebagai...
Debit Pembelian; Kredit Utang Dagang
Debit Persediaan; Kredit Kas/Utang
Debit Beban; Kredit Persediaan
Debit Kas; Kredit Penjualan
Debit Retur Pembelian; Kredit Utang
5.
MULTIPLE CHOICE QUESTION
30 sec • 2 pts
Potongan pembelian “2/10, n/30” berarti...
Diskon 2% jika bayar dalam 30 hari
Diskon 2% jika bayar dalam 10 hari
Harus bayar dalam 10 hari
Harus bayar dalam 2 hari
Tidak ada potongan pembayaran
6.
MULTIPLE CHOICE QUESTION
30 sec • 2 pts
Dalam metode FIFO, barang yang keluar pertama kali adalah...
Barang yang baru dibeli
Barang termahal
Barang pertama yang masuk
Barang yang rusak
Barang sisa
7.
MULTIPLE CHOICE QUESTION
30 sec • 2 pts
Akun berikut tidak umum dalam perusahaan dagang:
Penjualan
Retur Pembelian
Persediaan
Pendapatan Jasa
Potongan Penjualan
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