Soal-Soal Pilihan Ganda Akuntansi

What is the basic accounting equation?

• Assets = Capital - Debt

• Assets = Debt - Capital

• Assets = Debt + Capital

• Debt = Capital + Assets

• Capital = Assets + Debt

If a company has assets of Rp120,000,000 and debts of Rp45,000,000, what is its capital?

• Rp165,000,000

• Rp75,000,000

• Rp45,000,000

• Rp120,000,000

• Rp105,000,000

Which of the following is included in the 'assets' component in accounting?

• Employee salaries

• Accounts receivable

• Initial capital

• Electricity expenses

• Service revenue

Transaction: 'Purchasing a vehicle on credit'. What increases?

• Assets and debt

• Assets and capital

• Assets and expenses

• Capital and revenue

• Revenue and debt

In the basic accounting equation, if assets increase, then...

• Debt must decrease

• Capital must decrease

• It can be balanced by an increase in debt

• Revenue must decrease

• Expenses must increase

What is capital?

• Obligation to external parties

• Owner's claim on the company's debt

• Owner's claim on the company's assets

• Operational expenses

• Unpaid receivables

Debt to third parties will be recorded as...

• Assets

• Capital

• Revenue

• Liabilities

• Equity

Transaction: 'Receiving receivables from customers in cash.' What is the impact on the accounting equation?

• Assets increase

• Assets decrease and increase (compensation)

• Capital increases

• Debt increases

• Expenses increase

Payment of employee salaries in cash causes...

• Assets increase

• Debt decrease

• Capital increase

• Assets and capital decrease

• Assets and revenue increase

Transaction: 'Owner adds capital in the form of cash to the company.' What happens?

• Debt increases

• Assets and capital increase

• Capital decreases

• Assets decrease

• Revenue decreases