Siklus Akuntansi Perusahaan Manufaktur "Entri Jurnal dan Positing Buku Besar"
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7 questions
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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Pada 1 Oktober, perusahaan manufaktur membeli bahan baku secara kredit senilai Rp. 20.000.000 dari PT. Rezeki . Entri jurnal yang tepat adalah....
A. Debit Bahan Baku Rp.20.000.000 / Kredit Kas Rp.20.000.000
B. Debit Bahan Baku Rp.20.000.000 / Kredit Utang Dagang Rp.20.000.000
C. Debit Utang Dagang Rp.20.000.000/ Kredit Bahn Baku Rp.20.000.000
D. Debit Kas Rp.20.000.000 / Kredit Bahan Baku Rp.20.000.000
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Perusahaan membayar gaji tenaga kerja produksi sebesar Rp.8.000.000 secara tunai pada tanggal 2 Oktober. Entri jurnal yang benar adalah....
A. Debit Beban Gaji Produksi Rp. 8.000.000 / Kredit Kas Rp.8.000.000
B. Debit Kas Rp.8.000.000 / Kredit Beban Gaji Produksi Rp.8.000.000
C. Debit Beban Gaji Produksi Rp.8.000.000 / Kredit Utang Gaji Rp.8.000.000
D. Debit Utang Gaji Rp.8.000.000 / Kredit Kas Rp.8.000.000
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Jika perusahaan menjual barang jadi seharga Rp.50.000.000 secara kredit, bagaimana penulisan jurnal umumnya...
A. Debit Penjualan Rp.50.000.000 / Kredit Piutang Usaha Rp.50.000.000
B. Debit Piutang Usaha Rp.50.000.000 / Kredit Penjualan Rp.50.000.00
C. Debit Kas Rp.50.000.000 / Kredit Penjualan Rp.50.000.000
D. Debit Penjualan Rp.50.000.000 / Kredit Kas Rp.50.000.000
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Transaksi berikut: membeli perlengkapan kantor tunai Rp.5.000.000, entri jurnalnya adalah...
A. Debit Kas Rp.5.000.000 / Kredit Perlengkapan Rp.5.000.000
B. Debit Perlengkapan Rp.5.000.000 / Kredit Kas Rp.5.000.000
C. Debit Beban Perlengkapan Rp.5.000.000 / Kredit Kas Rp.5.000.000
D. Debit Kas Rp.5.000.000 / Kredit Beban Perlengkapan Rp.5.000.000
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Setelah entri jurnal dibuat, langkah selanjutnya untuk mengorganisir akun adalah...
A. Menutup buku besar
B. Posting ke buku besar
C. Membuat laporan laba rugi
D. Membuat neraca saldo
6.
OPEN ENDED QUESTION
3 mins • 1 pt
Isi transaksi tersebut kedalam jurnal umum :
5 Oktober : Dibeli mesin produksi tunai Rp.30.000.000
6 Oktober : Terjual barang jadi seharga Rp.45.000.000 secara kredit
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7.
OPEN ENDED QUESTION
3 mins • 1 pt
Dari jurnal umum disoal nomor 6, posting ke buku besar akun Kas, Mesin Produksi, Penjualan, dan Piutang Usaha.
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