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Quiz Pengantar Akuntansi 1 + Lab

Total questions: 10

Worksheet time: 14mins

Name
Class
Date
1.

Juni 3.    Paul Book Warehouse sold books on account to Reading Rainbow for $ 2,400. The cost of books sold was $ 1.440.

Berdasarkan kasus tersebut, berapa nilai HPP yang dicatat oleh Paul Book Warehouse dalam jurnal jika menggunakan metode perpetual?

a)

2400

b)

1440

c)

3840

d)

960

2.

June 1. Paul Book Warehouse purchased books on account for $ 1.200 from Logan Publishers, FOB Destination, term 2/10, n/30.  The appropriate party also made a cash payment of $ 50 for the freight on this date.

Jika Paul Book Warehouse melakukan pembayaran pada tanggal 9 Juni, Apakah Paul akan mendapatkan diskon? Jika mendapatkan diskon berapa Jumlah diskonnya?

a)

Ya mendapatkan diskon sebesar $24

b)

Ya mendapatkan diskon sebesar $22

c)

Ya mendapatkan diskon sebesar $23

d)

Tidak mendapatkan diskon

3.

June 6.    Paul Book Warehouse received $ 100 credit for books retuned to Logan Publishers.

Jika transaksi tersebut dicatat oleh Paul Book Warehouse menggunakan metode perpetual, maka akun yang digunakan adalah...

a)

Merchandise inventory (Persediaan barang dagangan)

b)

Purchase return (Retur pembelian)

c)

Sales return (Retur penjualan)

d)

Cash (Kas)

4.

June 17. Paul Book Warehouse sold books on account to Cheap Books for $ 1,800. The cost of the books sold was $ 1.080.

Berdasarkan transaksi tersebut, maka nilai penjualan (Sales) yang dicatat oleh Paul Book Warehouse sebesar...

a)

$1,800

b)

$1,080

c)

$2,880

d)

$720

5.

June 20. Paul Book Warehouse purchased books on account for $ 1.500 from Phantom Publisher, FOB destination, term 2/15, n/30. The appropriate party also made cash payment of $ 50 for the freight on this date

Berdasarkan transaksi tersebut maka pembayaran biaya pengiriman dicatat oleh...

a)

Paul Book Warehouse sebesar $1,500

b)

Paul Book Warehouse sebesar $ 50

c)

Phantom Publisher sebesar $ 1,500

d)

Phantom Publisher sebesar $ 50

6.

June 30. Paul Book Warehouse granted Willow Bookstore $ 120 credit for books returned costing $ 72.

Berdasarkan transaksi tersebut maka Paul Book Warehouse akan mencatat akun...

a)

Retur Pembelian (Purchase Return)

b)

Retur Penjualan (Sales Return)

c)

Kas (Cash)

d)

Pembelian (Purchase)

7.

June 30. Paul Book Warehouse granted Willow Bookstore $ 120 credit for books returned costing $ 72.

Berdasarkan transaksi tersebut, maka angka $72 dicatat dalam akun..

a)

Retur Pembelian (Purchase Return)

b)

Retur Penjualan (Sales Return)

c)

Kas (Cash)

d)

Persediaan Barang Dagangan (Merchandise Inventory)

8.

June 30. Paul Book Warehouse granted Willow Bookstore $ 120 credit for books returned costing $ 72.

Berdasarkan transaksi tersebut, maka angka $120 dicatat dalam akun..

a)

Retur Pembelian (Purchase return)

b)

Retur Penjualan (Sales return)

c)

Kas (Cash)

d)

Persediaan Barang Dagangan (Merchandise Inventory)

9.

Berikut adalah metode penilaian persediaan yang telah anda pelajari di kelas, kecuali....

a)

Specific Indentification

b)

FIFO

c)

Average

d)

LIFO

10.

June 1. Paul Book Warehouse purchased books on account for $ 1.200 from Logan Publishers, FOB Destination, term 2/10, n/30.  The appropriate party also made a cash payment of $ 50 for the freight on this date.

Dari kasus tersebut siapa yang menanggung biaya pengiriman?

a)

Paul Book Warehouse

b)

Logan Publisher

c)

Paul Book Warehouse

dan

Logan Publisher

d)

Pihak luar selain Paul Book Warehouse

dan

Logan Publisher