WorksheetsLATIHAN LOMBA AKUNTANSI DI UIKA 2024
Total questions: 75
Worksheet time: 58mins
Three basic activities in Accounting is...
Identifying, recording and communicating
Identifying, recording and reporting
Identifying, reporting and communicating
Identifying, classificating and communicating
Clasificating, recording and communicating
Accounting records the transactions that can be expressed in monetary terms. This assumption is called...
Economic entity
Going concern
Historical cost
Monetary unit
Periodicity
The implication of the materiality principle is that a company should prepare...
Income statement
Retained earning statement
Statement of financial position
Statement of cash flow
Notes to financial statement
A career in accounting that uses accounting and auditing concepts, and investigative skills into theft and fraud is called...
Public accounting
Government
Private accounting
Auditing
Forensic accounting
IFRS is considered to be more...
Principles-based and less rules-based than GAAP
Rules-based and less principles-based than GAAP
Principles-based and more rules-based than GAAP
Detailed than GAAP
None of the above
On 1 March, PT. Zee bought vehicles cost $1,250 on credit from PT. Zahra. This transaction will be recorded by PT. Zahra as...
Accounts Payable $1,520 Vehicles $1,520
Accounts Receivable $1,250 Vehicles $1,250
Vehicles $1,250 Accounts payable $1,250
Accounts Receivable $1,520 Vehicles $1,520
Vehicles $1,520 Accounts Payable $1,520
On 27 March, Syahila paid the office rent $790 for March. This transaction impacted the accounting equation...
Decrease asset and increase equity
Increase asset and decrease equity
Decrease asset and decrease cash
Decrease asset and decrease equity
Increase expense and decrease cash
Barokah Company is a car showroom company. On 17 February 2016 this company bought 13 cars from Mr. Salman for Rp. 157,000,000 each. Cash payment was made for 11 cars and the remaining was on account. This transaction was recorded as...
Vehicle Rp. 2,041,000,000 Cash Rp. 1,727,000,000 Accounts payable Rp. 314,000,000
Vehicle Rp. 2,410,000,000 Cash Rp. 2,410,000,000
Merchandise inventory Rp. 2,410,000,000 Cash Rp. 2,410,000,000
Merchandise inventory Rp. 1,727,000,000 Accounts payable Rp. 1,727,000,000
Merchandise inventory Rp. 2,041,000,000 Cash Rp. 1,727,000,000 Accounts payable Rp. 314,000,000
The transactions at PT HimaAksi on November 2015 were as follow: 3 Nov : Bought office supply for Rp. 22,420,000 from Pesda ATK, paid Rp. 2,150,000 and the remaining will be paid later (2/10, n/30). 10 Nov : Paid the amount outstanding of Rp. 9,000,000 to Pesda ATK 15 Nov : The remaining of Pesda ATK’s payable is paid. Based on the transactions above, the cash balance that must be paid on 10 November is...
Rp. 9,000,000
Rp. 9,180,000
Rp. 8,820,000
Rp. 20,270,000
Rp. 20,900,000
Pada tanggal 13 Maret 2016 PT Feum menerima pesanan seragam sekolah sebanyak 100 buah. Pada tanggal 14 Maret 2016 PT Feum membeli benang sebanyak 15 gulung @ Rp.37.500. Jurnal transaksi pada tanggal 14 Maret 2016 adalah...
Persediaan bahan baku Rp. 370.500 Kas Rp. 370.500
Persediaan bahan penolong Rp. 526.500 Kas Rp. 526.500
Pembelian Rp. 370.500 Kas Rp. 370.500
Persediaan bahan penolong Rp. 562.500 Kas Rp.
Data mengenai bahan baku tepung terigu pada PT. Hima Sentosa selama dua minggu pertama Agustus 2016, adalah sebagai berikut : 1 Agustus, persediaan awal 9.560 kg @ Rp. 1.500 7 Agustus, pembelian 8.440 kg @ Rp. 2.100 12 Agustus, masuk proses produksi 12.000 kg Biaya bahan baku yang harus dicatat apabila menggunakan Average Cost Method adalah...
Rp. 21.735.690
Rp. 20.750.000
Rp. 21.300.900
Rp. 21.375.960
Rp. 20.357.690
Dari data di atas, entri untuk mencatat perbedaan antara tarif FOH dan FOH Aktual adalah...
Actual FOH Rp. 135,000,000 Factory Overhead (FOH) rates Rp. 129,500,000 Income Summary Rp. 5,500,000
Factory Overhead (FOH) rates Rp. 135,000,000 Actual FOH Rp. 192,500,000 Income Summary Rp. 5,500,000
Actual FOH Rp. 192,500,000 Income Summary Rp. 5,500,000 Factory Overhead (FOH) rates Rp. 135,000,000
Actual FOH Rp. 129,500,000 Various account in credit Rp. 56,400,000 Income Summary Rp. 73,100,000
Factory Overhead (FOH) rates Rp. 135,000,000 Actual FOH Rp. 129,500,000 Income Summary Rp. 5,500,000
PT. Harfam pada 31 Desember 2016 memiliki utang hipotek sebesar Rp. 72,000,000. Bunga adalah 15% per tahun, dibayar setiap 1/5 dan 1/11. Angsuran hipotek sebesar Rp. 8,000,000 dibayar setiap 1/5. Entri jurnal yang harus dibuat oleh PT. Harfam pada 1 Mei 2017 adalah...
Mortgage payable Rp. 8,000,000 Cash Rp. 8,000,000
Mortgage payable (must be paid) Rp. 8,000,000 Interest expense Rp. 5,400,000 Cash Rp. 13,400,000
Mortgage payable Rp. 13,400,000 Cash Rp. 13,400,000
Mortgage payable Rp. 8,000,000 Interest expense Rp. 5,400,000 Cash Rp. 13,400,000
Mortgage payable Rp. 8,000,000 Interest expense Rp. 3,600,000 Interest payable Rp. 1,800,000 Cash Rp. 9,800,000
Hazzy Industry memiliki data produksi pada Maret 2017 sebagai berikut: Unit produksi 350.000 Biaya bahan baku/unit Rp. 5,500 Biaya tenaga kerja langsung/unit Rp. 4,000 Tarif overhead pabrik Rp. 1,250 Overhead pabrik aktual Rp. 473,500,000 Dari data di atas, entri jurnal untuk mencatat Biaya Overhead adalah...
Work in Process Rp. 473,500,000 Estimated Factory Overhead Rp. 473,500,000
Work in Process Rp. 473,500,000 Actual factory overhead Rp. 473,500,000
Work in process Rp. 437,500,000 Accounts in credit Rp. 437,500,000
Actual factory overhead Rp. 473,500,000 Accounts in credit Rp. 473,500,000
Work in process Rp. 437,500,000 Estimated factory overhead Rp. 437,500,000
Saldo piutang usaha UD Malia per 30 November 2008 adalah Rp. 1,000,000. Rekapitulasi jurnal pada Desember 2008 menunjukkan bahwa Jurnal Penjualan adalah Rp. 2,500,000; Jurnal Penerimaan Kas adalah Rp. 3,400,000, dengan rincian sebagai berikut: - Diskon penjualan Rp. 100,000 - Penjualan tunai Rp. 750,000 - Penerimaan piutang usaha Rp. 2,750,000 Pada 31 Desember 2008 saldo piutang usaha dalam buku besar anak adalah Rp. 700,000. Selisih antara saldo di buku besar dan buku besar anak adalah...
Perbedaan antara saldo pada buku besar dan buku pembantu adalah...
Overstated Rp. 50,000
Understated Rp. 50,000
Overstated Rp. 100,000
Understated Rp. 100,000
Overstated Rp. 150,000
PT. Zamalya membeli inventaris dari PT. Harma Rp. 3,910,000, dengan n/30 FOB Destination Point. Biaya pengiriman adalah Rp. 150,000. Jawaban berikut benar, kecuali...
PT. Harma mencatat pada debit, Piutang sebagai jumlah Rp. 3,910,000
UD. Zamalya mencatat pada debit, Pembelian sebagai jumlah Rp. 3,910,000
PT. Harma mencatat pada kredit, Penjualan sebagai jumlah Rp. 4,060,000
UD. Zamalya mencatat pada kredit, Utang sebagai jumlah Rp. 3,910,000
PT. Harma mencatat pada debit, Biaya pengiriman sebagai jumlah Rp. 150,000
Pada 2 Mei 2016, PD. Izaza menjual inventaris kepada Ibra Store Rp. 7,120,000, dengan n/30 FOB Destination Point, dan biaya pengiriman adalah Rp. 245,000. Catatan transaksi di bawah ini benar, kecuali...
PD. Izaza mencatat piutang Rp. 7,120,000 (Dr)
PD. Izaza mencatat penjualan Rp. 7,120,000 (Cr)
PD. Izaza mencatat biaya pengiriman Rp. 7,120,000 (Dr)
Ibra Store mencatat pembelian Rp. 7,120,000 (Dr)
Ibra Store mencatat utang Rp. 7,120,000 (Cr)
PT Elfachru mengeluarkan faktur sebesar Rp. 11,000,000 (PPN 10% termasuk). Transaksi ini dicatat sebagai...
Piutang (Dr) Rp. 12,000,000, PPN keluar (Cr) Rp. 1,000,000, penjualan (Cr) Rp. 11,000,000
Piutang (Dr) Rp. 11,000,000, PPN masuk (Cr) Rp. 1,000,000, penjualan (Cr) Rp. 10,000,000
Piutang (Dr) Rp. 11,000,000, PPN keluar (Cr) Rp.1,000,000, penjualan (Cr) Rp. 10,000,000
Piutang (Dr) Rp. 11,000,000 dan penjualan (Cr) Rp. 11,000,000
Penjualan (Dr) Rp. 10,000,000, PPN masuk (Dr) Rp. 1,000,000, piutang (Cr) Rp. 11,000,000
Tanggal 20 Juni 2016 diterima promes dari debitur senilai Rp. 6.000.000 dengan jangka waktu 90 hari. Promes tersebut didiskontokan ke bank dengan tingkat diskonto 24%. Jika bank menghitung hari diskonto 45 hari, jurnal untuk mencatat pendiskontoan tersebut adalah....
Kas Rp. 5.820.000 Beban bunga Rp. 180.000 Wesel tagih didiskontokan Rp. 6.000.000
Kas Rp. 6.000.000 Piutang Rp. 5.820.000 Pendapatan bunga Rp. 180.000
Kas Rp. 6.000.000 Piutang Rp. 5.820.000 Utang bunga Rp. 180.000
Kas Rp. 5.820.000 Wesel tagih didiskontokan Rp. 5.820.000
Kas Rp. 6.000.000 Wesel tagih didiskontokan Rp. 5.820.000 Pendapatan bunga Rp. 180.000
Biaya listrik Rp. 250,000 dibayar pada 31 Desember. Transaksi ini harus dicatat di buku besar sebagai berikut:
Bayar listrik untuk Desember J.1 Rp. 250,000 Rp. 250,000 Rp. 250,000
Bayar listrik untuk Desember J.1 Rp. 250,000 - Rp. 250,000
Bayar listrik untuk Desember J.1 - Rp. 250,000 -
Bayar listrik untuk Desember J.1 - Rp. 250,000 Rp. 250,000
Nama akun: Biaya listrik Deskripsi Ref Dr Cr Saldo
Pada 31 Desember 2011, neraca saldo yang belum disesuaikan, Goodness Company melaporkan peralatan kantor sebesar $120,000. Jurnal penyesuaian diperlukan untuk menyesuaikan $15,000 dari beban penyusutan untuk peralatan kantor. Setelah penyesuaian, jumlah berikut harus dilaporkan:
Debit sebesar $105,000 untuk peralatan kantor di kolom saldo
Kredit sebesar $15,000 untuk Beban penyusutan - peralatan kantor di laporan laba rugi
Debit sebesar $120,000 untuk peralatan kantor
A debit of $105,000 for office equipment in the balance column
A credit of $15,000 for Depreciation expense- office equipment in the income statement
A debit of $ 120,000 for office equipment in the balance sheet column
A debit of $15,000 for accumulated depreciation- office equipment in the balance sheet column
A credit of $105,000 for Depreciation expense- office equipment in the income statement
During December 2011, the amount of VAT out PT. Uem is Rp. 3,000,000 and VAT in PT. Uem is Rp. 2,000,000. Which of the following statement is correct?
PT Uem has VAT Receivable as amount Rp. 1,000,000
PT Uem has VAT Payable as amount Rp. 1,000,000
PT Uem has VAT Receivable as amount Rp. 2,000,000
PTUem has VAT Payable as amount Rp. 3,000,000
PT Uem has VAT Receivable as amount Rp. 5,000,000
Pada akhir periode sebelum membuat neraca lajur, terlebih dahulu harus disusun jurnal penyesuaian. Hal ini dikarenakan...
Adanya konsep kas basis dalam akuntansi
Adanya konsep bahwa tidak harus ada beban dalam menghasilkan pendapatan
Adanya konsep bahwa pengakuan pendapatan tidak harus pada periode yang berjalan
Adanya konsep akrual basis dan penandingan yang wajar
Adanya konsep bahwa pengakuan beban tidak harus pada periode yang berjalan
On 1 July 2013, PT OneSoul borrowed Rp. 50,000,000 from a bank with a building costed Rp. 90,000,000 as the mortgage. This was a 4-years loan and the installment was made on every 1 July. The 10% interest rate was calculated from remaining balance. The adjusting entry on 31 Dec 2014 is...
Interest expense Rp. 1,875,000 Interest payable Rp. 1,875,000
Interest expense Rp. 2,000,000 Interest payable Rp. 2,000,000
Interest expense Rp. 2,500,000 Interest payable Rp. 2,500,000
Interest expense Rp. 1,875,000 Mortgage payable Rp. 1,875,000
Interest expense Rp. 2,500,000 Mortgage payable Rp. 2,500,000
If the supplies account before the adjustment was Rp. 2,250,000 and the supplies available at that date was Rp. 950,000, the adjusting entry is ...
Supplies Rp. 950,000 Supplies expense Rp. 950,000
Supplies Rp. 2,250,000 Supplies expense Rp. 2,250,000
Supplies expense Rp. 1,300,000 Supplies Rp. 1,300,000
Supplies expense Rp. 900,000 Supplies Rp. 900,000
Supplies expense Rp. 2,230,000 Supplies Rp. 2,230,000
Below is the partial trial balance of PT Sadewa on 31 March 2012: Half of the Unearned Revenue was generated in March, the adjustment entry is...
Unearned service revenue Rp. 5,720,000 Services revenue Rp. 5,720,000
Cash Rp. 5,270,000 Services revenue Rp. 5,270,000
Services revenue Rp. 5,720,000 Unearned service revenue Rp. 5,720,000
Cash Rp. 5,270,000 Unearned revenue Rp. 5,270,000
Unearned service revenue Rp. 5,270,000 Service revenue Rp. 5,270,000
Based on data in question 26, the prepaid insurance was paid for two years, effective as per 1 March 2012. The adjustment entry that should be made by PT SADEWA on 30 March is...
Prepaid Insurance Rp. 3,900,000 Insurance Expense Rp. 3,900,000
Insurance Expense Rp. 3,900,000 Prepaid Insurance Rp. 3,900,000
Insurance Expense Rp. 325,000 Prepaid Insurance Rp. 325,000
Prepaid Insurance Rp. 325,000 Insurance Expense Rp. 325,000
Insurance Expense Rp. 352,000 Cash Rp. 352,000
Cash was received Rp. 5,125,000 from customer on 10 March 2015. This was recorded as cash (Dr) Rp. 5,125,000 and Service Revenue (Cr) Rp. 5,125,000. This error was realized on the 20 March when the consumer paid the remaining bills. The correction entry is...
Service Revenue Rp. 5,215,000 Accounts Receivable Rp. 5,215,000
Accounts Receivable Rp. 5,215,000 Service Revenue Rp. 5,215,000
Cash Rp. 5,125,000 Accounts Receivable Rp. 5,125,000
Cash Rp. 5,125,000 Service Revenue Rp. 5,125,000
Service Revenue Rp. 5,125,000 Accounts Receivable Rp. 5,125,000
Which of the following statement about worksheet is incorrect?
The worksheet is essentially a working tool of the accountant
The worksheet is distributed to management and other interested parties
The worksheet cannot be used as a basis for posting to ledger account
Financial statement can be prepared directly from the worksheet before journalizing and posting adjusting entries
All of the answers are correct
PT. Fortuna has the following data: Opening balance raw material Rp. 6,500,000 Closing balance raw material Rp. 3,000,000 Purchase Rp. 11,750,000 Purchase Return Rp. 542,000 Freight In Rp. 700,000 The usage of raw material is...
Rp. 11,300,000
Rp. 15,408,000
Rp. 12,700,000
Rp. 18,400,000
Rp. 12,900,000
An adjustment for Unearned Service Revenue ...
Reduce liabilities and increase revenues
Reduce Revenue with assets account
Add asset and increase revenue
Reduce income and increase asset
All of answers are false
A company pays weekly salary $285/person per day on every Friday (1 week = 7 days). The last salaries were paid on 26 December 2009. This company has 10 employees, and they work 5 days a week. The reversing entries on 1 January 2010 is...
Debit Salaries Expense $8.550; credit salaries payable $8.550
Debit Salaries Payable $8.550; credit salaries expense $8.550
Debit Salaries Expense $5.700; credit salaries payable $5.700
Debit Salaries Payable $5.700; credit salaries expense $5.700
None of the answers above is true
The main purpose of a trial balance is...
To determine the cash flow statements
To determine the changes in capital
To inform total debt to the creditor
To prove that the balance of credit and debit are the same
To determine the amount of assets, liabilities and equity
The trial balance of PT Rasis had the following accounts: cash $7,500, revenue $95,000, salaries payable $3,000, salaries expense $18,000, rent expense $12,000, share capital ordinary $35,000, dividends $21,000, and equipment $74,500. In preparing the trial balance, the total in the debit column is...
$67,500
$142,000
$133,000
$154,000
$124,000
The impact of an error whereby a company does not record an adjustment for accrued interest at the end of period is...
Net income is overstated
Liability is understated
Expense is understated
Only a and b are correct
Only a, b and c are correct
Below is the list of accounts of UD.Rizkya: Cash Rp. 9,950,000 Prepaid rent Rp. 2,000,000 Supplies Rp. 150,000 Machine Rp. 3,500,000 Account payable Rp. 2,150,000 Owner’s capital Rp. 23,560,000 Owner’s drawing Rp. 1,375,000 Sales Rp. 11,375,00
Berdasarkan data di atas, Cost of Good Sold adalah...
Rp. 5,950,000
Rp. 3,750,000
Rp. 4,225,000
Rp. 4,825,000
Rp. 6,200,000
Berdasarkan pertanyaan nomor 36, berapa banyak tambahan pada saldo modal di akhir periode?
Rp. 2,650,000
Rp. 2,850,000
Rp. 3,100,000
Rp. 4,225,000
Rp. 4,825,000
Informasi berikut berasal dari perusahaan manufaktur pada Januari 2015: Material pendukung Rp. 12,300,000, Material langsung Rp. 34,120,000, Upah mandor Rp. 4,750,000, Upah langsung Rp. 21,874,000, Penyusutan mesin Rp. 457,100, Asuransi pabrik Rp. 348,000, Biaya listrik untuk Pabrik Rp. 172,000. Biaya produksi tidak langsung adalah...
Rp. 11,631,000
Rp. 13,277,100
Rp. 52,147,100
Rp. 18,027,100
Rp. 63,103,100
Tingkat overhead yang ditentukan adalah 45% dari biaya tenaga kerja langsung. Selama bulan tersebut, Rp. 3,500,000 biaya tenaga kerja pabrik dikeluarkan, di mana Rp. 2,000,000 adalah biaya tenaga kerja langsung dan sisanya adalah biaya tenaga kerja tidak langsung. Jika overhead aktual yang dikeluarkan adalah Rp. 4,000,000, jumlah overhead pabrik yang dibebankan ke proses kerja seharusnya adalah...
Rp. 675,000
Rp. 900,000
Rp. 1,575,000
Rp. 1,800,000
Rp. 1,900,000
Neraca saldo UD Fathoni per 31 Desember 2016: Modal Pemilik Rp. 20,000,000, Penarikan Pemilik Rp. 500,000, Penjualan Rp. 7,000,000, Biaya pokok penjualan Rp. 2,500,000, Biaya operasional Rp. 1,250,000. Modal akhir UD. Fathoni adalah...
Rp. 22,000,000
Rp. 22,750,000
Rp. 24,000,000
Rp. 24,500,000
Rp. 27,000,000
Jonas Blue, Inc., memulai tahun dengan total aset $430,000 dan liabilitas $210,000. Selama tahun tersebut, pendapatan yang diperoleh adalah $520,000 dan sementara biaya adalah $230,000. Pemilik juga menginvestasikan tambahan $120,000 dalam bisnis dan menarik $98,700. Berapa banyak ekuitas perusahaan pada akhir tahun?
$430,500
$453,800
$500,100
$531,300
$672,300
Laporan arus kas melaporkan...
Pembelian kredit selama periode tersebut
Pendapatan Bersih pada akhir periode
Penjualan kredit selama periode tersebut
Semua aset pada tanggal tertentu
Dampak dari aktivitas kas perusahaan dari kegiatan bisnis selama periode tersebut
Informasi berikut dari PT ROFTARREN: Bahan baku awal Rp. 7,500,000, Pekerjaan dalam proses awal Rp. 5,000,000, Barang jadi awal Rp. 12,000,000, Tenaga kerja langsung Rp. 2,000,000, Tenaga kerja tidak langsung Rp. 1,500,000, Overhead pabrik Rp. 2,500,000, Pembelian bahan baku Rp. 6,500,000, Freight-in Rp. 700,000, Penjualan Rp. 20,000,000, Freight-out Rp. 1,000,000, Bahan baku akhir Rp. 4,500,000, Pekerjaan dalam proses akhir Rp. 3,500,000, Barang jadi akhir Rp. 13,000,000. Biaya produksi adalah...
Rp. 19,700,000
Rp. 16,200,000
Rp. 14,700,000
Rp. 10,200,000
Rp. 7,200,000
Berdasarkan No.43, biaya pokok penjualan dan laba kotor adalah...
Rp. 19,700,000 dan Rp. 5,300,000
Rp. 17,900,000 dan Rp. 4,300,000
Rp. 17,700,000 dan Rp. 5,800,000
Rp. 15,200,000 dan Rp. 4,800,000
Rp. 15,200,000 dan Rp
Penjualan bersih dan laba kotor adalah...
Rp. 19,700,000 dan Rp. 5,300,000
Rp. 17,900,000 dan Rp. 4,300,000
Rp. 17,700,000 dan Rp. 5,800,000
Rp. 15,200,000 dan Rp. 4,800,000
Rp. 15,200,000 dan Rp. 5,800,000
Berdasarkan data di atas, jurnal penutupan yang benar untuk laba/rugi adalah...
Income summary Rp. 16,520,000 Electricity expense Rp. 4,000,000 Salaries expense Rp. 3,600,000 Advertising expense Rp. 2,500,000 Insurance expense Rp. 6,420,000
Owner’s capital Rp. 3,000,000 Drawings Rp. 3,000,000
Income summary Rp. 6,380,000 Owner’s capital Rp. 6,380,000
Service Revenue Rp. 25,900,000 Income summary Rp. 25,900,000
Income summary Rp. 9,380,000 Owner’s capital Rp. 9,380,000
Jika persediaan akhir dinyatakan kurang, laba kotor dan biaya barang terjual adalah...
Dinyatakan berlebihan, dinyatakan berlebihan
Dinyatakan berlebihan, dinyatakan kurang
Dinyatakan kurang, dinyatakan kurang
Dinyatakan kurang, dinyatakan berlebihan
Semua jawaban salah
Jika persediaan akhir dan laba kotor dinyatakan berlebihan sebesar Rp. 2,135,000 dan Rp. 25,145,000 masing-masing, penambahan/pengurangan yang benar untuk laba kotor adalah...
Rp. 23,100,000
Rp. 27,280,000
Rp. 23,010,000
Rp. 25,145,000
Rp. 27,820,000
Pada 31 Desember 2011, akun modal dan penarikan masing-masing adalah Rp. 54,250,000 dan Rp. 1,500,000. Jumlah modal setelah jurnal penutupan adalah...
Rp. 54,250,000
Rp. 55,750,000
Rp. 1,500,000
Rp. 52,750,000
Rp. 50,000,000
Pada 31 Agustus 2016, sebuah piutang wesel sebesar $15,000 diterima dari seorang pelanggan. Bunga adalah 6% dan terakumulasi selama 6 bulan. Laporan keuangan harus melaporkan...
Tidak ada, karena kas belum diterima
Neraca akan melaporkan piutang wesel sebesar $15,000 dan piutang bunga sebesar $900
Neraca akan melaporkan piutang wesel sebesar $15,000 dan piutang bunga sebesar $450
Laporan laba rugi akan melaporkan piutang wesel sebesar $15,000
Neraca akan melaporkan piutang wesel sebesar $15,000 dan utang bunga sebesar $900
PT. Antariksa membeli 10.000 saham dari PT. Galaksi seharga Rp. 10,000 masing-masing. Pada 108% dari nilai nominal, provisi dan lainnya berjumlah Rp. 1,250,000. Biaya akuisisi untuk saham adalah...
Rp. 10,000
Rp. 12,500
Rp. 10,800
Rp. 10,925
Rp. 12,800
Pernyataan ekuitas pemilik...
Menyajikan pendapatan dan biaya serta laba atau rugi bersih yang dihasilkan selama periode tertentu
Melaporkan aset, kewajiban, dan ekuitas pemilik pada tanggal tertentu
Menyimpulkan semua informasi tentang arus kas masuk dan keluar untuk periode tersebut
Menyimpulkan perubahan yang terjadi dalam ekuitas pemilik selama periode waktu tertentu
Semua salah
Laporan Laba rugi atas dasar akrual melaporkan pendapatan senilai Rp. 200.000 tetapi piutang usaha naik Rp. 40.000 sehingga kas yang berhasil ditagih sebesar Rp. 160.000. Beban operasi senilai Rp. 120.000 tetapi utang usaha naik Rp. 10.000 sehingga beban operasi tunai menjadi Rp.110.000 dan utang pajak tahun lalu dibayar senilai Rp. 4000. Kas bersih yang diterima dari aktivitas operasi pada laporan arus kas metode langsung adalah...
Rp. 38.000
Rp. 46.000
Rp. 21.000
Rp. 40.000
Rp. 25.000
Jurnal untuk membalik saldo akun nominal ke akun modal adalah...
Jurnal Pembalik
Jurnal Umum
Jurnal Khusus
Jurnal Penutupan
Adjus
The journal to reverse the balance of nominal account to capital account is ...
Reversing Journal
General journal
Special journal
Closing Journal
Adjustment Journal
PT Amerta determined a 60% mark-up from the of cost. The operating expense was 30% of sales. If the annual normal sales were Rp. 12,600,000, the cost of goods sold and operating income would be ...
Rp. 4,095,000; Rp. 7,875,000
Rp. 4,095,000; Rp. 3,780,000
Rp. 7,875,000; Rp. 7,875,000
Rp. 7,875,000; Rp. 4,095,000
Rp. 7,875,000; Rp. 3,780,000
Gross earning consists of these items, except...
Wages or salaries
Overtime payments
Bonuses
Postretirement benefits
None the answer above is true
A document to report a bank reconciliation is...
Invoice
Bank Statement
Receipt
Debit memorandum
Credit memorandum
A company organized petty cash funds with an imprest fund system. The beginning balance of petty cash was Rp. 1,000,000. During the first week of June 2015, the use of petty cash was follows: Office supplies purchases Rp. 300,000, Wages and salaries expense Rp. 150,000, Electricity, water & telephone expense Rp. 125,000. The ending balance of petty cash is...
Rp. 700,000
Rp. 550,000
Rp. 425,000
Rp. 1,000,000
Rp. 575,000
On 31 December, the accountant found petty cash over for Rp. 24,500 and the owner did not know the cash disbursement. The journal entry if use fluctuation method is...
Income Summary Rp. 24,500 Cash Over and Short Rp. 24,500
Cash Over and Short Rp. 24,500 Income Summary Rp. 24,500
Petty Cash Rp. 24,500 Cash Over and Short Rp. 24,500
Cash Over and Short Rp. 24,500 Petty Cash Rp. 24,500
Petty Cash Rp. 24,500 Income Summary Rp. 24,500
On 31 December 2012, PT Oppa had a cash balance of Rp. 115,700,000. Meanwhile, in the bank statement, the cash balance was Rp. 113,970,000. The differences were caused by : 1) A check received from customer Rp. 1,500,000 was refused by bank because there was no fund. 2) Rp. 230,000 bank charge had not been recorded. The correct cash balance of PT Oppa is...
Rp. 111,970,000
Rp. 112,240,000
Rp. 113,430,000
Rp. 113,970,000
Rp. 117,970,000
On 30 April, the bank reconciliation of Selena Company showed three outstanding cheques: no. 254 - $650; no. 255 - $820; and no. 257 - $410. The bank statement and cash payments journal on May showed the following: The amount of the outstanding cheques at 31 May was...
$1,060
$1,450
$1,880
$2,270
$3,330
Accounts receivable should be presented in the balance sheet at...
The amount of account receivable in general ledger
Based on account receivable card
Net realizable value
The amount of allowance for doubful account in general ledger
Based on account payable card
On 1 January 2012 PT Rasis waived the account receivable of PT Oppa Rp. 10,000,000 because the company got bankrupt. If PT Rasis uses a direct write-off method, the journal entry
meyediakan bukti tertulis atas transaksi yang telah dilaksanakan sekaligus untuk menghindari kemungkinan terjadinya sangketa di masa yang akan datang merupakan..............dari bukti transaksi
tujuan
karakteristik
manfaat
kelebihan
Alat untuk mencatat semua transaksi yang terjadi sesuai dengan urutan waktunya (Kronologis) merupakan fungsi jurnal.....
informatif
historis
analisis
mencatat
pada neraca saldo debit sebesar Rp 1.000.000 dan pada jurnal penyesuaian kredit sebesar Rp 300.000 maka besarnya neraca saldo disesuaikan sebesar....
debit 700.000
kredit 300.000
kredit 700.000
debit 300.000
suatu perusahaan dagang memperoleh pendapatan 7 juta dengan beban yg harus dikeluarkan untuk operasi perusahaan 2,5 juta. modal yg diperoleh sesudah usaha yaitu 5 juta. besar modal awalnya adalah.........
9.500.000
500.000
7.000.000
12.500.000
