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WorksheetsOSN Akutansi
Total questions: 45
Worksheet time: 1hrs 26mins
Financial information is used by various internal and external parties of a company. One of them is investors, whose objective is to assess the company’s financial performance and determine whether to buy, hold, or sell their investment in the company.....
assessing the company's future prospects,
determining whether to increase or decrease capital
determining the company's ability to repay debts
determining the amount of tax to be levied.
determine operational load fulfillment decisions
Cash: Rp 3,000,000
Accounts Receivable: Rp 400,000
Service Revenue: Rp 5,000,000
Unearned Rent Revenue: Rp 350,000
Interest Revenue: Rp 270,000
Salary Expense: Rp 2,100,000
Supplies Expense: Rp 3,400,000
Administrative Expense: Rp 450,000
Depreciation Expense – Equipment: Rp 800,000
Determine Net Income is......
net Profit of Rp 1,480,000
net loss of Rp 1,480,000
net loss of Rp 4.020,000
net profit of Rp 4.020,000
Depreciation is a term for...
The owner's interest in the company’s assets, derived from the difference between assets and liabilities
Goods that have gone through the cost calculation process
The cost charged to the company's operations over a specific period
The fee charged by a lender to a borrower
The amount of money generated by the company
The following are the assets of CV Dewata as of December 31, 2019:
Cash: Rp 12,000,000
Prepaid Rent: Rp 2,000,000
Accrued Revenue : Rp 3,450,000
Accrued Expenses : Rp 2,640,000
Supplies: Rp 1,500,000
Equipment: Rp 7,000,000
Based on this data, how much is the value of CV Dewata's liabilities?
Rp 14.000.000
Rp 18.040.000
Rp 18.950.000
Rp 2,640,000
A building has an acquisition cost of Rp 20,000,000 and an economic life of 10 years. Using the straight-line method, what is the accumulated depreciation of the building in the third year?
Rp.2.000.000
Rp.18.000.000
Rp.6.000.000
Rp.20.000.000
Balance Sheet Data of Salon “Hitam Putih”
Cash: Rp 18,000,000
Prepaid Insurance: Rp 1,700,000
Unearned Rent Revenue: Rp 4,000,000
Supplies: Rp 1,390,000
Equipment: Rp 5,600,000
If the company has a capital of Rp. 20,190,000, then determine the amount of the company's liabilities....
Rp.30.690.000
Rp.10.500.000
Rp.15.600.000
Rp.11.890.000
The final result of the balance sheet column calculation in the worksheet is a debit of Rp 38,000,000 and a credit of Rp 28,790,000, meaning…
loss Rp 10.000.000
profit Rp 9.210.000
loss Rp 9.210.000
profit Rp.10.000.000
Supplies on the Balance Sheet show a balance of Rp 1,000,000. At the end of the period, a physical count shows that the remaining supplies amount to Rp 130,000.
The correct entry in the adjusting journal is…
Supplies Expense (Debit) Rp 870,000 and Supplies (Credit) Rp 870,000
Supplies (Debit) Rp 870,000 and Supplies Expense (Credit) Rp 870,000
Supplies Expense (Debit) Rp 1,300,000 and Supplies (Credit) Rp 130,000
Supplies (Debit) Rp 130,000 and Supplies Expense (Credit) Rp 130,000
The type of financial report that provides information about the deficit condition experienced by a company is…
Statement of Changes in Equity
Income statement
balance sheet
Trial balance
The purpose of preparing closing entries is…
To close all accounts to start a new period
To compare the company's condition in the current period with the previous period
To open all accounts for the upcoming period
To separate the temporary account balances of the current period from the next period
So that the capital balance shows a temporary amount
On April 23, 2020, Mrs. Rina borrowed funds amounting to Rp 50,000,000 to increase her business capital. The correct journal entry is…
Cash increases (Debit) Rp 50,000,000 and Capital increases (Credit) Rp 50,000,000
Accounts Payable decreases (Debit) Rp 50,000,000 and Capital increases (Credit) Rp 50,000,000
Capital decreases (Debit) Rp 50,000,000 and Bank Loan increases (Credit) Rp 50,000,000
Cash increases (Debit) Rp 50,000,000 and Accounts Payable increases (Credit) Rp 50,000,000
Cash increases (Debit) Rp 50,000,000 and Bank Loan increases (Credit) Rp 50,000,000
On the last day of the 2021 period, Miss Kayla withdrew Rp 89,000,000 for personal use on credit. This transaction will affect…
Income statement
Statement of changes in equity
Balance sheet
Income statement and balance sheet
Statement of changes in equity and balance sheet
Purchased paper and ink on credit amounting to Rp 5,000,000. The journal entry is…
Equipment (Debit) and Accounts Payable (Credit)
Cash (Debit) and Office Supplies (Credit)
Accounts Payable (Debit) and Cash (Credit)
Accounts Payable (Debit) and Office Supplies (Credit)
Supplies (Debit) and Accounts Payable (Credit)
The correct sequence and columns in a general journal format usually include…
Posting date – Voucher number – Debit – Credit – Description – Debit/Credit Balance
Transaction date – Description – Voucher number – Reference – Debit – Credit
Report date – Reference – Description – Debit – Credit – Debit/Credit Balance
Voucher number – Posting date – Description – Reference – Debit – Credit
Transaction date – Description – Reference – Voucher number – Debit – Credit
If the revenue is Rp 30,000,000, unearned interest income is Rp 5,000,000, expenses incurred are Rp 20,000,000, and the owner's withdrawal is Rp 10,000,000, then the amount of net profit or net loss is…
Profit Rp.5.000.000
Loss Rp.5.000.000
Profit Rp.10.000.000
Loss Rp.7.500.000
If in the trial balance column, accumulated depreciation of equipment is on the credit side, and in the adjustment column it is on the debit side, then the correct position in the adjusted trial balance column and what happens is…
Increase in accumulated depreciation of equipment on the debit side
Decrease in accumulated depreciation of equipment on the credit side
Increase in accumulated depreciation of equipment on the credit side
Decrease in accumulated depreciation of equipment on the debit side
All are incorrect
If Anna starts a laundry business by purchasing a washing machine on credit, the correct analysis is…
Cash (Debit) and Capital (Credit)
Supplies (Debit) and Accounts Payable (Credit)
Cash (Debit) and Accounts Payable (Credit)
Equipment (Debit) and Accounts Payable (Credit)
Equipment (Debit) and Capital (Credit)
After providing laundry services to a customer, only Rp 200,000 was received, even though the total service revenue should have been Rp 500,000. The correct accounting equation entry for this transaction is…
Cash increases (Debit) Rp 500,000 and Revenue increases (Credit) Rp 500,000
Cash increases (Debit) Rp 500,000, Liabilities increase (Credit) Rp 300,000, and Revenue increases (Credit) Rp 200,000
Accounts Receivable increases (Debit) Rp 500,000 and Revenue increases (Credit) Rp 500,000
Cash increases (Debit) Rp 300,000, Accounts Receivable increases (Debit) Rp 200,000, and Revenue increases (Credit) Rp 500,000
Cash increases (Debit) Rp 200,000, Accounts Receivable increases (Debit) Rp 300,000, and Revenue increases (Credit) Rp 500,000
There are three main inventory methods for merchandise stock, except…
FIFO
LIFO
Average
Perpetual
Options A, B, and C are correc
O'braz Bakery has the following bread inventory:
Batch 1: 150 loaves at a purchase cost of Rp 675,000
Batch 2: 200 loaves at a purchase cost of Rp 1,200,000
If 200 units are sold, what is the cost of goods sold using the FIFO method?
Rp 1,075,000
Rp 975,000
Rp 875,000
Rp 1,275,000
Rp 1,875,000
On January 4, 2019, Ganesha Store purchased merchandise worth Rp 16,000,000 on credit. On January 7, 2019, Ganesha Store paid the debt and received a discount of Rp 640,000. What payment terms had likely been agreed upon beforehand?
2/15
EoM
4/10
3/15
n/10
Sales for the month of September 2017 were recorded at Rp 48,900,000. Sales returns amounted to Rp 920,000 and freight-out (delivery expense) was Rp 1,100,000. What is the total net sales for September 2017?
Rp 47.080.000
Rp 45.980.000
Rp 46.180.000
Rp 46.880.000
Rp 47.700.000
On May 10, 2019, Candi Store purchased store equipment worth Rp 20,000,000 on credit. This transaction will be recorded in the journal…
General journal
Cash disbursement journal
Cash receipt journal
Purchase journal
Sales journal
Diketahui Nisa telah mengentri jurnal penyesuaian dengan mendebet akun beban perlengkapan dan mengkredit akun perlengkapan sebesar Rp 500.000,00. Dari jurnal tersebut dapat diketahui bahwa ….
Pada periode tersebut beban perlengkapan telah bertambah sebanyak Rp. 500.000,00
Pada periode tersebut beban perlengkapan telah terpakai sebanyak Rp. 500.000,00
Pada periode tersebut perlengkapan telah bertambah sebanyak Rp. 500.000,00
Pada periode tersebut perlengkapan telah terpakai sebanyak Rp. 500.000,00
Pada periode tersebut perlengkapan dibebankan biaya sebanyak Rp. 500.000,00
A transaction that is recognized, recorded, and reported in the period in which it occurs regardless of cash receipt or disbursement is a transaction based on the principle of…
Cash basic
Prinsip entitas bisnis
Prinsip Keberlanjutan usaha
Accrual Basic
Prinsip kesamaan usaha
It is known that during a period, the total assets increased by Rp 52,500,000 and total liabilities increased by Rp 31,320,000. The amount of equity gained during that period is…
Increased by Rp 21,180,000
Decreased by Rp 21,180,000
Increased by Rp 83,930,000
Decreased by Rp 83,930,000
No change in equity
Alvin owns 50% of Blue Guitar’s shares. He decides to buy a new car for personal use, so he withdraws Rp 10,000,000 from his share in the partnership. Blue Guitar will record a debit to the Drawing (or Withdrawals) account and a credit to Cash for Rp 10,000,000. The journal entry is…
(a)
Using a special journal, a purchase transaction from a creditor worth Rp 6,500,000 is paid Rp 3,000,000 in cash, and the remaining balance will be paid later. This transaction will be recorded in the…
Purchase Journal
Special Journal
Cash Disbursement Journal
General Journal
Purchase Journal and Cash Disbursement Journal
The process of entering information and figures from the journal into the ledger is the definition of…
General Journal
Adjusting Journal
Posting
Worksheet
Financial Statements
From the debit balance of profit/loss in the worksheet amounting to Rp 1,750,000 and the credit balance amounting to Rp 3,500,000, it means the company…
a profit of Rp 1,750,000
Experienced a surplus of Rp 1,750,000
Obtained an increase in capital of Rp 1,750,000
Incurred a loss of Rp 1,750,000
Obtained an increase in dividends of Rp 1,750,000
Perkiraan-perkiraan sebagian milik PD RENCANA MAJU sebagai berikut :
- Persediaan barang dagang awal Rp. 2.500.000
- Pembelian Rp. 4.700.000
- Beban angkut pembelian Rp. 100.000
- Retur pembelian dan PH Rp. 200.000
- Potongan pembelian Rp. 100.000
- Penjualan Bersih Rp. 9,500.000
- Beban Listrik dan Telepon Rp. 750.000
- Persediaan barang dagang akhir Rp. 1.500.000<
Dari data di atas, nilai barang yang tersedia untuk dijual adalah…
Rp. 9.500.000
Rp. 7.000.000
Rp. 5.500.000
Rp. 4.500.000
Rp. 4.000.000
Diketahui data sebagai berikut :
- Penjualan Rp. 90.000.000
- Retur pembelian Rp. 2.400.000
- Pembelian Rp. 50.500.000
- Potongan penjualan Rp. 3.000.000
- Persediaan awal Rp. 16.000.000
- Potongan pembelian Rp. 1.800.000
- Beban angkut pembelian Rp. 1.600.000
Jika diketahui besarnya persediaan akhir barang dagangan Rp. .18.000.000, Maka besarnya Harga Pokok Penjualan (HPP) adalah….
Rp. 44.700.000
Rp. 45.900.000
Rp. 47.900.000
Rp. 48.700.000
Rp. 51.100.000
Persediaan barang dagang awal Rp. 5.000.000
Pembelian Rp. 14.000.0 00
Beban angkut pembelian Rp. 2.000.000
Retur pembelian Rp. 500.000
Persediaan barang dagang akhir Rp. 6.000.000
Jika diketahui HPP adalah Rp. 13.700.000 maka potongan pembelian adalah ....
Rp. 600.000
Rp. 700.000
Rp. 800.000
Rp. 900.000
Rp. 1.000.000
Data perusahaan dagang Anggrek “ per 31 Desember 20019 mempunyai data sebagai berikut :
- Pembelian Rp. 8.500.000
- Beban angkut pembelian Rp. 750.000
- Retur pembelian Rp. 1.500.000
- Potongan pembelian Rp. 350.000
Persediaan barang dagangan per 31 Desember 2019 Rp. 25.000.000
Jika diketahui HPP nya Rp 3.000.000, maka besar persediaan barang pada tanggal 1 Desember 2019 adalah ...
Rp. 7.400.000
Rp. 9.250..000
Rp. 20.600.000
Rp. 25.000.000
Rp. 28.000..000,00
Data PD Arjuna per 31 desember 2010 sebagai berikut.
Penjualan Rp. 30.500.000,00
Potongan penjualan Rp. 2.500.000,00
Retur penjualan Rp. 1.500.000,00
Pembelian Rp. 12.000.000,00
Beban angkut pembelian Rp. 1.000.000,00
Beban usaha Rp. 1.500.000,00
Pendapatan di luar usaha Rp. 3.000.000,00
Beban diluar usaha Rp. 500.000,00
Harga pokok penjualan Rp. 11.000.000,00
Pajak penghasilan Rp. 1.650.000,00
Besar laba bersih sebelum pajak adalah ...
Rp. 14.000.000,00
Rp. 15.500.000,00
Rp. 16.500.000,00
Rp. 18.000.000,00
Rp.26.500.000,00
Rekapitulasi jurnal penjualan menunjukkan jumlah sebesar Rp9.000.000,00 makan akan diposting ke perkiraan-perkiraan ...
penjualan (D), Rp9.000.000,00 dan piutang dagang (K) Rp9.000.000,00
penjualan (D), Rp9.000.000,00 dan kas (K) Rp9.000.000,00
Kas (D), Rp9.000.000,00 dan penjualan (K) Rp9.000.000,00
Piutang dagang (D), Rp9.000.000,00 dan kas (K) Rp9.000.000,00
Penerimaan kembali barang yang sudah dijual dari pelanggan akan di catat ke dalam akun ..... yang bersaldo normal di ....
Retur penjualan, debit
Retur pembelian, kredit
Retur penjualan, kredit
Retur pembelian, debit
Retur penerimaan, debit
Toko Ceria mencatat pelunasan piutang dagang dari Tn. Hairul sebesar Rp. 2.000.000,00 pada tgl. 15-4-2009 faktur no. 025 dengan syarat 2/10,n/30 dimana transaksi penjualan terjadi tgl. 9-4-2009, maka pencatatan yang benar adalah
Kas (D) Rp. 2.000.000,- Piutang dagang (K) Rp. 2.000.000,-
Kas (D) Rp. 1.960.000,- potongan penjualan (D) Rp. 40.000,- piutang dagang (K) Rp. 2.000.000,-
Kas (D) Rp. 2.000.000,- penjualan (K) Rp. 2.0000.000,
Persediaan barang dagang (D) Rp. 2.000.000,- penjualan (K) Rp. 2.000.000,-
Persediaan barang dagang (D) Rp. 2.000.000,- kas (K) Rp. 1.960.000,- potongan penjualan (K) Rp. 40.000,-
Pada tanggal. 10 september 2010 dibeli barang dagangan sebesar Rp. 7.500.000,00 dengan syarat 2/10n/30 maka akan dicatat kedalam jurnal khusus pembelian adalah
Kas (D) Rp 7.500.000
Utang (K) Rp 7.500.000
Perlengkapan (D) Rp 7.500.000
Utang (K) Rp 7.500.000
Utang Dagang (D) Rp 7.500.000
Kas (K) Rp 7.500.000
Pembelian dagang (D) Rp 7.500.000
Utang dagang (K) Rp 7.500.000
Beban Dagang (D) Rp 7.500.000
Utang Dagang (K) Rp 7.500.000
Pada tanggal 10 Juli 2019 PD.Maju menerima nota debet dari PT.Sejahtera untuk barang yang tidak sesuai dengan pesanan sebesar Rp. 1.200.000. Jurnal yang dibuat oleh PT.Sejahtera adalah....
Retur Pembelian (D) Rp. 1.200.000
Utang Dagang (K) Rp. 1.200.000
Utang Dagang (D) Rp. 1.200.000
Pembelian (K) Rp. 1.200.000
Retur Pembelian (D) Rp. 1.200.000
Pembelian (K) Rp. 1.200.000
Utang Dagang (D) Rp. 1.200.000
Retur Pembelian (K) Rp. 1.200.000
Pembelian (D) Rp. 1.200.000
Retur Pembelian (K) Rp. 1.200.000
Pada tanggal 15 Januari 2014, Toko Matahari membeli barang dagangan sebesar Rp350.000,00 dengan syarat pembayaran 5/15, n/30. Pada tanggal 17 Januari 2014 sejumlah Rp50.000,00 dikembalikan karena rusak. Jika toko matahari melunasi pada tanggal 25 Januari 2014, maka jumlah yang dibayarkan sebesar … .
Rp350.000,00
Rp352.000,00
Rp300.000,00
Rp285.000,00
Rp282.000,00
Tanggal 20 Maret 2019 dibayar kepada PD Maju Mundur untuk beban angkut barang yang dibeli pada tanggal 15 Maret sebesar Rp 1.000.000. Jurnal yang dibuat adalah ...
Kas (D) Rp 1.000.000 Beban Angkut Pembelian (K) Rp 1.000.000
Beban Angkut Pembelian (K) Rp 1.000.000 Kas (D) Rp 1.000.000
Retur Pembelian (D)Rp 1.000.000 Kas (K) Rp 1.000.000
Kas (K) Rp 1.000.000 Retur Pembelian (D)Rp 1.000.000
Utang Dagang (D) Rp 1.000.000 Retus Pembelian (K) Rp 1.000.000
Jika Rina dari Perusahaan "Perintis" membayar Sewa Kantor nya langsung untuk 2 Tahun pada 1 Juli 2020, sebesar Rp. 6.000.000,- maka penyesuaian yang harus dibuat oleh Perusahaan Perintis di akhir tahun 2020 adalah ...
Beban Sewa (D) Rp. 1.500.000,-
Kas (K) Rp. 1.500.000,-
Beban Sewa (D) Rp. 1.500.000,-
Sewa Dibayar Dimuka (K) Rp. 1.500.000,-
Sewa Dibayar dimuka (D) Rp. 1.500.000,-
Kas (K) Rp. 1.500.000,-
Sewa Dibayar dimuka (D) Rp. 1.500.000,-
Beban Sewa (K) Rp. 1.500.000,-
Beban Sewa (D) Rp. 3.500.000,-
Sewa Dibayar Dimuka (K) Rp. 3.500.000,-
Pada dasarnya fungsi ayat jurnal penyesuaian adalah untuk …
memenuhi selera pemilik agar akun sesuai dengan keinginannya
memonitor penggunaan Beban agar terdapat efisiensi
mengoreksi akun harta, utang, dan modal agar mencerminkan keadaan yang sebenarnya pada akhir periode
mengoreksi akun pendapatan dan Beban agar mencerminkan keadaan yang sebenarnya pada akhir periode
mengoreksi akun riil dan nominal agar mencerminkan keadaan yang sebenarnya pada akhir periode
Bengkel telah menyelesaikan service motor pelanggan dan belum diserahkan ke pelanggan, sehingga belum menerima pendapatan. Penyelesaian ini dilakukan pada periode selanjutnya sebesar Rp500.000. Bagaimanakah jurnal penyesuaian yang diperlukan ?
Dr. Pendapatan Bengkel yang masih harus diterima Rp500.000
Cr. Pendapatan Bengkel Rp500.000
Dr. Pendapatan Bengkel Rp500.000
Cr. Pendapatan Bengkel yang masih harus diterima Rp500.000
Dr. Pendapatan Bengkel yang masih harus dibayar Rp500.000
Cr. Pendapatan Bengkel Rp500.000
Dr. Pendapatan Bengkel Rp500.000
Cr. Pendapatan Bengkel yang masih harus dibayar Rp500.000
