Soal Perbaikan Uas Akuntansi Keuangan Xi

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| By Muttaqin
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Muttaqin
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Quizzes Created: 4 | Total Attempts: 17,799
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    1/50 Pertanyaan

  • Tagihan perusahaan kepada pelanggan sebagai akibat terjadinya penjualan barang atas jasa secara kredit, pada umumnya berjangka waktu kurang dari satu tahun dicatat dalam akun ....

    • Accounts Receivable
    • Notes Receivable
    • Other Accounts Recevable
    • Purchaces Payment
    • Advance to Employees
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Soal Perbaikan Uas Akuntansi Keuangan Xi - Quiz
Questions and Answers
  • 2. 

    Surat perintah tertulis dari kreditur kepada debitur untuk membayar sejumlah uang pada tanggal yang telah ditentukan kepada pembawa surat tersebut disebut ...

    • Accounts recevable

    • Notes receivable

    • Other accounts receivable

    • Purchaces payment

    • Advance to employes

    Correct Answer
    A. Notes receivable
    Explanation
    A written order from a creditor to a debtor to pay a specified amount of money on a predetermined date to the bearer of the letter is referred to as notes receivable.

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  • 3. 

     Nominal wesel merupakan nilai pada saat penarikan, sedangkan nilai tunai pada saat jatuh tempo adalah nilai nominal ditambah dengan bunga Piutang ini disebut ..

    • Wesel tagih

    • Wesel berbunga

    • Wesel tidak berbunga

    • Nilai tunai wesel

    • Wesel bayar

    Correct Answer
    A. Wesel berbunga
    Explanation
    Nominal wesel refers to the value at the time of withdrawal, while cash value at maturity is the nominal value plus interest. This type of debt is called "wesel berbunga" which means interest-bearing promissory note.

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  • 4. 

    Wesel yang nilai nominalnya merupakan nilai pada saat penarikan, sedangkan nilai tunai jika saat dijualbelikan berkurang sebesar bunga diskonto yang diperhitungkan, disebut ...

    • Wesel tagih

    • Wesel berbunga

    • Wesel tidak berbunga

    • Nilai tunai wesel

    • Nilai nominal wesel

    Correct Answer
    A. Wesel tidak berbunga
    Explanation
    Wesel yang tidak berbunga adalah wesel yang tidak mengalami pengurangan nilai tunai saat dijualbelikan. Pada wesel tidak berbunga, nilai nominalnya tetap sama dengan nilai tunai pada saat penarikan.

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  • 5. 

    Beban  yang  sudah  dibayar  perusahaan  tetapi  belum  diakui  sebagai  beban  pada  periode yang bersangkutan  karena  mempunyai  manfaat lebih  dari  suatu  periode  akuntansi merupakan  piutang non dagang yang dicatat dalam akun ...

    • Notes Receivable

    • Accounts Receivable

    • Other Accounts Receivable

    • Prepaid Expense

    • Accruals Receivable

    Correct Answer
    A. Other Accounts Receivable
    Explanation
    The correct answer is Other Accounts Receivable. This is because the question states that the expense has already been paid by the company but has not been recognized as an expense in the current accounting period due to its benefits extending beyond that period. In such cases, the expense is recorded as an Other Accounts Receivable, indicating that it is an amount owed to the company but not related to its normal business operations.

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  • 6. 

    Pendapatan ini telah diakui sebagai pendapatan, walaupun uang belum diterima secara tunai. Hal ini merupakan piutang yang dicatat dalam akun ..

    • Notes Receivable

    • Accounts Receivable

    • Other Accounts Receivable

    • Accruals Receivable

    • Other Receivable

    Correct Answer
    A. Accruals Receivable
    Explanation
    The given statement suggests that the income has been recognized even though the cash has not been received yet. This indicates that the company has recorded an amount receivable, which is a form of a debt owed to the company. The term "Accruals Receivable" accurately represents this situation, as it refers to the recognition of revenue that is yet to be received in cash.

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  • 7. 

    Uang  muka atas  barang  yang  dibeli  sebagai  tanda  jadi  pembelian,  biasanya  pembelian pesanan merupakan piutang yang dicatat dalam akun ... 

    • Notes Receivable

    • Accounts Receivable

    • Other Accounts Receivable

    • Accruals Receivable

    • Purchases Prepayment

    Correct Answer
    A. Purchases Prepayment
    Explanation
    The correct answer is Purchases Prepayment because uang muka atas barang yang dibeli sebagai tanda jadi pembelian refers to a down payment made on a purchase as a sign of commitment. This down payment is recorded as a prepayment, indicating that the buyer has made an advance payment towards the purchase. Therefore, the correct account to record this transaction would be Purchases Prepayment.

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  • 8. 

    Piutang  kepada  pihak  lain  karena  adanya  uang  muka  pembelian  saham  termasuk dalam  other accounts receivable. Piutang ini dicatat dalam akun ...

    • Accounts Receivable

    • Accruals Receivable

    • Other Receivable

    • Advance Stockholder

    • Purchases Prepayment

    Correct Answer
    A. Advance Stockholder
    Explanation
    The correct answer is Advance Stockholder. This is because the question states that the receivable is due to an advance payment for the purchase of shares. "Advance Stockholder" accurately represents this type of receivable. The other options, such as Accounts Receivable, Accruals Receivable, Other Receivable, and Purchases Prepayment, do not specifically indicate that the receivable is related to a stockholder or shareholder.

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  • 9. 

    Piutang kepada  pihak  lain  karena  adanya  uang  muka  menjamin  kontrak  termasuk dalam  other accounts receivable. Piutang ini dicatat dalam akun ...

    • Advance stockholder

    • Advance to affiliated companies

    • Deposits on contract guarantee

    • Claims of Losses or Damage

    • Claims for Rebate and Tax Refunds

    Correct Answer
    A. Deposits on contract guarantee
    Explanation
    The correct answer is "Deposits on contract guarantee" because the given explanation states that the receivable is recorded as "Piutang kepada pihak lain karena adanya uang muka menjamin kontrak" which translates to "Accounts receivable to other parties due to the existence of a deposit guaranteeing a contract." This aligns with the concept of deposits on contract guarantee, where a company receives a deposit from a customer as a guarantee for fulfilling a contract.

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  • 10. 

     Piutang kepada pihak lain karena adanya tuntutan kerugian kepada perusahaan asuransi termasuk dalam other accounts receivable. Piutang ini dicatat dalam akun ...

    • Advance to Affiliated Companies

    • Deposits on Contract Guarantee

    • Claims of Losses or Damage

    • Claims for Rebate and Tax Refunds

    • Purchases Prepayment

    Correct Answer
    A. Claims of Losses or Damage
  • 11. 

    Dokumen yang digunakan sebagai dasar pencatatan bagian jurnal selanjutnya dicatat ke dalam kartu piutang tiap debitur. Dokumen transaksi yang mengakibatkan piutang bertambah adalah ...

    • Faktur penjualan

    • Faktur pembelian

    • Bukti memorial

    • Bukti kas masuk

    • Bukti kas keluar

    Correct Answer
    A. Faktur penjualan
    Explanation
    The correct answer is faktur penjualan. This is because faktur penjualan is a document that is used to record sales transactions and is used as a basis for recording the accounts receivable of each debtor. It is the document that indicates that a sale has been made and that the customer owes money to the company. Therefore, when a sales transaction occurs and results in an increase in accounts receivable, it is recorded using a faktur penjualan.

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  • 12. 

    Pencatatan mutasi piutang yang di dalamnya memuat informasi mengenai saldo piutang kepada tiap debitur pada tanggal tertentu disebut ..

    • Surat pernyataan piulang

    • Daftar saldo piutang

    • Daftar umur piutang

    • Bukti penerimaan piutang

    • Dokumen penerimaan piutang

    Correct Answer
    A. Daftar saldo piutang
    Explanation
    The correct answer is "daftar saldo piutang." This is because the question asks for the term that refers to recording the debt balance to each debtor on a specific date. "Daftar saldo piutang" translates to "list of accounts receivable balance," which accurately describes the process of recording and organizing the debt balances owed by each debtor.

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  • 13. 

     Pencatatan  mutasi  piutang  yang  memuat  informasi  mengenai  piutang  pada  tiap  debitur yang dikelompokkan berdasarkan usia piutang disebut ....

    • Surat pernyataan piutang

    • Daftar saldo piutang

    • Daftar umur piutang

    • Bukti penerimaan piutang

    • Dokumen penerimaan piutang

    Correct Answer
    A. Daftar umur piutang
    Explanation
    The correct answer is "daftar umur piutang". This is because the question is asking for the term that refers to recording the debt transactions grouped by the age of the debt. "Daftar umur piutang" translates to "aging of accounts receivable" in English, which is a common term used in accounting to categorize and track outstanding debts based on how long they have been unpaid.

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  • 14. 

    Konfirmasi  yang  dikirim  oleh  akuntan  publik  di  mana  debitur  diminta  mengirim balasannya kepada akuntan publik, baik jika setuju maupun jika tidak setuju atau saldo dalam surat ...

    • Konfirmasi positif

    • Konfirmasi negatif

    • Daftar saldo piutang

    • Konfirmasi piutang

    • Penerimaan piulang

    Correct Answer
    A. Konfirmasi positif
    Explanation
    The correct answer is "konfirmasi positif" because it refers to the confirmation sent by an auditor where the debtor is requested to respond to the auditor, whether they agree or disagree with the balance stated in the letter. This type of confirmation is considered positive because it requires a response from the debtor.

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  • 15. 

     Surat konfirmasi yang dikirim oleh akuntan publik kepada debitur di mana pihak debitur meminta mengirim balasannya langsung kepada akuntan publik jika tidak setuju atas saldo dalam surat ....

    • Konfirmasi positif

    • Konfirmasi negatif

    • Daftar saldo piutang

    • Konfirmasi piutang

    • Mutasi piutang

    Correct Answer
    A. Konfirmasi negatif
    Explanation
    The correct answer is "konfirmasi negatif". A negative confirmation is a confirmation request sent by an auditor to a debtor, asking them to respond only if they disagree with the stated balance. This is typically used when the auditor believes that the risk of material misstatement is low. By requesting a response only in case of disagreement, the auditor can obtain evidence about the accuracy of the recorded balances.

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  • 16. 

     Bukti yang digunakan bagian jurnal untuk mencatat transaksi dengan mendebit retur penjualan dan mengkredit piutang dagang. Bukti sebagai dasar mutasi piutang kredit ini disebut ...

    • Faktur penjualan

    • Penerimaan kas

    • Nota debit

    • Bukti memorial

    • Memo kredit

    Correct Answer
    A. Nota debit
    Explanation
    The correct answer is "nota debit". The journal uses this proof to record transactions by debiting sales returns and crediting accounts receivable. It is a document that serves as the basis for credit account changes.

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  • 17. 

     Surat konfirmasi yang dikirim oleh akuntan publik di mana debitur diminta mengirim  balasannya kepada akuntan publik, baik setuju maupun tidak, disebut surat ....

    • Konfirmasi piutang

    • Konfirmasi positif

    • Konfirmasi negatif

    • Piutang akhir tahun

    • Laporan mutasi

    Correct Answer
    A. Konfirmasi positif
    Explanation
    Surat konfirmasi positif adalah surat yang dikirim oleh akuntan publik kepada debitur untuk meminta konfirmasi atas saldo piutang yang tercatat dalam laporan keuangan. Dalam surat ini, debitur diminta untuk memberikan balasan yang menyatakan setuju atau tidak setuju terhadap saldo piutang yang dikonfirmasi. Surat konfirmasi positif digunakan untuk memperoleh bukti langsung dari pihak debitur mengenai kebenaran saldo piutang yang tercatat.

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  • 18. 

    Surat  konfirmasi  piutang  yang  didalamnya hanya  menginformasikan  kepada  pelanggan hanya faktur yang belum dibayar disebut surat konfirmasi ...

    • Saldo piutang dagang

    • Satuan piutang dagang

    • Laporan mutasi piutang

    • Piutang akhir tahun

    • Faktur yang belum dibayar

    Correct Answer
    A. Faktur yang belum dibayar
    Explanation
    The correct answer is "faktur yang belum dibayar". This is because a surat konfirmasi piutang (confirmation letter of accounts receivable) is a document that informs the customer about the invoices that are still unpaid. It serves as a reminder to the customer to settle the outstanding invoices. Therefore, "faktur yang belum dibayar" (unpaid invoices) is the most fitting option as it accurately describes the content of the confirmation letter.

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  • 19. 

    Surat  konfirmasi  piutang  yang  didalamnya  hanya  menginformasikan  kepada  pelanggan hanya saldo akhir bulan tertentu saja disebut surat konfirmasi ...

    • Saldo piutang dagang

    • Piutang akhir tahun

    • Faktur yang belum dibayar

    • Satuan piutang dagang

    • Laporan mutasi piutang

    Correct Answer
    A. Piutang akhir tahun
    Explanation
    The correct answer is "piutang akhir tahun". This is because the question states that the confirmation letter only informs the customer about the balance at the end of a specific month. Therefore, the term "piutang akhir tahun" (year-end receivables) is the most appropriate as it refers to the balance at the end of the year.

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  • 20. 

    Surat  konfirmasi piutang  yang  didalamnya  hanya  menginformasikan  kepada  pelanggan adalah saldo awal satu bulan yang dikutip dari kartu piutang pelanggan disebut surat ...

    • Konfirmasi positif

    • Konfirmasi negatif

    • Piutang akhir tahun

    • Konfirmasi faktur

    • Satuan piutang

    Correct Answer
    A. Satuan piutang
    Explanation
    The correct answer is "satuan piutang". A surat konfirmasi piutang is a letter that informs the customer about the beginning balance of the month collected from the customer's accounts receivable card. "Satuan piutang" translates to "accounts receivable unit" and refers to the individual balances owed by customers.

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  • 21. 

    Mutasi piutang harus didukung dan dilengkapi bukti yang menjadi dokumen transaksi terjadinya Piutang. Sumber pencatatan dalam buku yang terkait dengan piutang adalah ..

    • Faktur penjualan kredit

    • Bukti penerimaan kas

    • Faktur pembelian kredit

    • Bukti pengeluaran kas

    • Memo kredit dari bank

    Correct Answer
    A. Faktur pembelian kredit
    Explanation
    The correct answer is "faktur pembelian kredit". This is because the question is asking for the source of recording related to accounts receivable (piutang) in the book. A "faktur pembelian kredit" is a credit purchase invoice, which is a document that provides evidence of a transaction and serves as a record of a debt owed by a customer. Therefore, it is the appropriate source for recording accounts receivable.

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  • 22. 

    Mutasi piutang harus didukung dan dilengkapi bukti yang menjadi dokumen transaksi terjadinya piutang. Bukti  yang  digunakan  Bagian  Jurnal  untuk  mencatat  transaksi dengan  mendebit  Kas  dan mengkredit piutang dagang adalah ...

    • Faktur penjualan kredit

    • Bukti penerimaan kas

    • Faktur pembelian kredit

    • Bukti pengeluaran kas

    • Memo kredit dari bank

    Correct Answer
    A. Bukti penerimaan kas
    Explanation
    The correct answer is "bukti penerimaan kas" because it is the document that supports and proves the occurrence of a receivable transaction. In journal entries, the cash is debited and accounts receivable is credited, indicating that cash has been received in exchange for the sale. Therefore, a receipt of cash serves as evidence of the transaction and is used by the Journal Department to record the entry accurately.

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  • 23. 

    Dokumen transaksi yang digunakan bagian piutang untuk mencatat mutasi kredit piutang ke dalam kartu piutang tiap debitur sebesar penerimaan piutang dari debitur melalui bank adalah ....

    • Faktur penjualan kredit

    • Bukti penerimaan kas

    • Faktur pembelian kredit

    • Bukti pengeluaran kas

    • Memo kredit dari bank

    Correct Answer
    A. Memo kredit dari bank
    Explanation
    The correct answer is "memo kredit dari bank" because it is the document used by the accounts receivable department to record the credit transactions of receivables into the accounts receivable card of each debtor. It represents the receipt of receivables from debtors through the bank, indicating that the debtor's account has been credited with the payment. This document serves as evidence of the transaction and helps in maintaining accurate records of the receivables.

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  • 24. 

    Beban piutang tidak tertagih diakui pada saat penghapusan piutang benar-benar terjadi. Dalam hal ini dilakukan pencatatan beban piutang tak tagih menggunakan metode ..

    • Direct write off method

    • Allowance method

    • Notes receivable

    • Accounts receivable

    • Other accounts receivable

    Correct Answer
    A. Direct write off method
    Explanation
    The correct answer is the direct write off method. This method recognizes the uncollectible accounts expense at the time when the accounts receivable is actually written off. Under this method, the specific customer's account is directly reduced from the accounts receivable balance, and the uncollectible amount is recorded as an expense on the income statement. This method is simple and straightforward, but it does not comply with the matching principle as it does not estimate or provide for uncollectible accounts in advance.

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  • 25. 

    Beban piutang tak tertagih diakui pada saat penghapusan piutang benar benar terjadi. Pencatatan beban piutang tak tertagih menggunakan metode direct write off method dengan mengkredit akun ...

    • Allowance Method

    • Notes Receivable

    • Accounts Receivable

    • Other Accounts Receivable

    • Bad Debts Expense

    Correct Answer
    A. Accounts Receivable
    Explanation
    The correct answer is Accounts Receivable because when uncollectible accounts are written off using the direct write-off method, the Accounts Receivable account is credited. This means that the amount of the uncollectible account is removed from the Accounts Receivable balance, reflecting the reduction in the amount owed by customers.

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  • 26. 

    Beban piutang tak tertagih diakui pada akhir periode, yaitu saat akan menyusun laporan keuangan untuk menghitung cadangan kerugian piutang. Pencatatan beban piutang tak tertagih menggunakan metode ...

    • Direct write-off method

    • Allowance method

    • Accounts receivable

    • Other accounts receivable

    • Bad debts expense

    Correct Answer
    A. Allowance method
    Explanation
    The correct answer is the allowance method. The allowance method is used to estimate and record the amount of uncollectible accounts receivable. Under this method, a contra-asset account called the allowance for doubtful accounts is created to reflect the estimated amount of uncollectible accounts. This method recognizes bad debts expense based on an estimate of the uncollectible accounts, rather than waiting for specific accounts to be identified as uncollectible before recording the expense. This allows for a more accurate representation of the company's financial position and helps to match expenses with revenues.

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  • 27. 

     Pada tanggal 5 Januari 2018, PD Sumber Makmur menerima uang tunai dari Toko Aji Jaya sebesar Rp750 000,00 sebagai pelunasan utangnya. Piutang atas nama Toko Aji sebesar Rp750 000,00 telah dihapuskan  tanggal  14  Desember  2017. Transaksi  tersebut dicatat  dalam  jurnal  penerimaan  kas masing masing Rp750 000,00 dengan mendebet Kas dan mengkredit ..

    • Piutang dagang

    • Piutang tak tertagih

    • Cadangan piutang tak tertagih

    • Kerugian piutang dagang

    • Penerimaan kembali piutang yang telah dihapuskan

    Correct Answer
    A. Penerimaan kembali piutang yang telah dihapuskan
    Explanation
    The correct answer is "Penerimaan kembali piutang yang telah dihapuskan". This is because the transaction mentioned in the question involves receiving cash from Toko Aji Jaya as a repayment of their debt. However, it is stated that the accounts receivable from Toko Aji had already been written off on December 14, 2017. Therefore, the correct account to credit in this transaction would be "Penerimaan kembali piutang yang telah dihapuskan", as it represents the recognition of the previously written off receivable.

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  • 28. 

    Pada tanggal 10 April 2018, PD Mustika menghapuskan piutang pada debitur CV Agus sebesar Rp 2.150.000, bukti memorial No 19. Bagian jurnal mencatat transaksi tersebut (menggunakan direct write off method) yaitu ...

    • Kerugian piutang dagang (D), Piutang Dagang (K) Rp 2.150.000

    • Beban kerugian piutang dagang (D) Piutang Dagang (K) Rp 2.150.000

    • Kas (D) Piutang Dagang (K) Rp 2.150.000

    • Beban kerugian piutang (D), Cadangan kerugian piutang dagang (K) Rp 2.150.000

    • Kerugian piutang dagang (D), Cadangan kerugian piutang dagang (K) Rp 2.150.000

    Correct Answer
    A. Kerugian piutang dagang (D), Piutang Dagang (K) Rp 2.150.000
    Explanation
    The correct answer is "Kerugian piutang dagang (D), Piutang Dagang (K) Rp 2.150.000". This is because when PD Mustika removes the accounts receivable from the debtor CV Agus, it results in a loss of Rp 2.150.000. Therefore, the accounts receivable (Piutang Dagang) is decreased (credited) and the loss on accounts receivable (Kerugian piutang dagang) is increased (debited) by the same amount.

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  • 29. 

    Pada tanggal 10 April 2018, PD Mustika menghapuskan piutang pada debitur CV Agus sebesar Rp 2.150.000, bukti memorial No 19. Namun, pada tanggal 10 Mei 2018, PD Mustika menerima uang pelunasan dari CV Agus, bukti transaksi KM 24 . Bagian jurnal mencatat transaksi tersebut (menggunakan direct write off method) yaitu ...

    • Kas (D), Piutang Dagang (K) Rp 2.150.000

    • Kas (D), Kerugian Piutang Dagang (K) Rp 2.150.000

    • Kas (D), Cadangan Kerugian Piutang Dagang (K) Rp 2.150.000

    • Kas (D), Beban Penghapusan Piutang (K) Rp 2.150.000

    • Kas (D), Penerimaan Piutang yang telah dihapuskan (K) Rp 2.150.000

    Correct Answer
    A. Kas (D), Kerugian Piutang Dagang (K) Rp 2.150.000
    Explanation
    The correct answer is "Kas (D), Kerugian Piutang Dagang (K) Rp 2.150.000". In this transaction, PD Mustika is removing the accounts receivable from CV Agus. The accounts receivable is considered uncollectible and is written off as a loss. Therefore, the cash account is debited to reflect the decrease in assets, and the accounts receivable account is credited to remove the amount owed. The Kerugian Piutang Dagang (Loss on Accounts Receivable) account is credited to record the loss incurred from the uncollectible debt.

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  • 30. 

    Pada tanggal 10 April 2018, PD Mustika menghapuskan piutang pada debitur CV Agus sebesar Rp 2.150.000, bukti memorial No 19. Namun, pada tanggal 10 Mei 2018, PD Mustika menerima kesanggupan pembayaran piutang  dari CV Agus. Bagian jurnal mencatat transaksi tersebut (menggunakan direct write off method) yaitu ...

    • Piutang Dagang (D), Penjualan barang (K) Rp 2.150.000

    • Piutang Dagang (D), Kerugian Piutang Dagang (K) Rp 2.150.000

    • Piutang Dagang (D), Cadangan Kerugian Piutang Dagang (K) Rp 2.150.000

    • Piutang Dagang (D), Beban Penghapusan Piutang (K) Rp 2.150.000

    • Piutang Dagang (D), Penerimaan Piutang yang telah dihapuskan (K) Rp 2.150.000

    Correct Answer
    A. Piutang Dagang (D), Kerugian Piutang Dagang (K) Rp 2.150.000
    Explanation
    The correct answer is Piutang Dagang (D), Kerugian Piutang Dagang (K) Rp 2.150.000. This is because when PD Mustika removes the accounts receivable from CV Agus, it is considered a loss for PD Mustika. Therefore, the accounts receivable is debited (D) to decrease the amount owed by CV Agus, and the loss on accounts receivable is credited (K) to record the loss incurred by PD Mustika.

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  • 31. 

    Pada tanggal 10 April 2018, PD Mustika menghapuskan piutang pada debitur CV Agus sebesar Rp 2.150.000, bukti memorial No 19. Bagian jurnal mencatat transaksi tersebut (menggunakan allowanced method) yaitu ...

    • Kerugian piutang dagang (D), Piutang Dagang (K) Rp 2.150.000

    • Beban kerugian piutang dagang (D) Piutang Dagang (K) Rp 2.150.000

    • Kas (D) Piutang Dagang (K) Rp 2.150.000

    • Beban kerugian piutang (D), Cadangan kerugian piutang dagang (K) Rp 2.150.000

    • Kerugian piutang dagang (D), Cadangan kerugian piutang dagang (K) Rp 2.150.000

    Correct Answer
    A. Kerugian piutang dagang (D), Cadangan kerugian piutang dagang (K) Rp 2.150.000
    Explanation
    The correct answer is "Kerugian piutang dagang (D), Cadangan kerugian piutang dagang (K) Rp 2.150.000." This is because the transaction involves the elimination of accounts receivable from the debtor, CV Agus, which results in a loss for the company. The loss is recorded as "Kerugian piutang dagang" (loss on accounts receivable) and is offset by creating a reserve account called "Cadangan kerugian piutang dagang" (allowance for doubtful accounts) to account for potential future losses. This method, known as the allowance method, is used to estimate and account for potential bad debts.

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  • 32. 

    2 Feb 2018, Dijual kepada Toko Surya barang seharga Rp15.000.000,00 dengan syarat per 30 hari. Jurnal umum yang dapat dibuat dari transaksi tersebut yaitu ...

    • Piutang dagang (D), Pembelian (K) Rp 15.000.000

    • Piutang dagang (D) penjualan (K) Rp 15.000.000

    • Kas (D) Penjualan (K) Rp 15.000.000

    • Piutang dagang (D), Potongan penjualan (K) Rp 15.000.000

    • Retur penjualan (D), Kas (K) Rp 15.000.000

    Correct Answer
    A. Piutang dagang (D) penjualan (K) Rp 15.000.000
    Explanation
    The correct answer is "piutang dagang (D) penjualan (K) Rp 15.000.000". This is because the transaction involves selling goods to Toko Surya on credit, which creates an account receivable (piutang dagang) for the company. The account receivable is debited (D) to increase the balance, and the sales revenue (penjualan) is credited (K) to record the increase in revenue from the sale. The amount recorded is Rp 15.000.000, which represents the value of the goods sold.

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  • 33. 

    5 Februari 2018, Dijual dengan syarat per 30 hari, barang dagangan seharga Rp 7.500.000,00 kepada Toko Fajar. Jurnal umum yang dapat dibuat dari transaksi tersebut yaitu ...

    • Piutang dagang (D), Pembelian (K) Rp 7.500.000,00

    • Piutang dagang (D) penjualan (K) Rp 7.500.000,00

    • Kas (D) Penjualan (K) Rp Rp 7.500.000,00

    • Piutang dagang (D), Potongan penjualan (K) Rp Rp 7.500.000,00

    • Retur penjualan (D), Kas (K) Rp 7.500.000,00

    Correct Answer
    A. Piutang dagang (D) penjualan (K) Rp 7.500.000,00
    Explanation
    The correct answer is "piutang dagang (D) penjualan (K) Rp 7.500.000,00." This is because the transaction involves selling merchandise on credit, which creates an account receivable (piutang dagang) and records the revenue from the sale (penjualan). The amount of the transaction is Rp 7.500.000,00.

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  • 34. 

    8 Februari 2018, Diterima kembali barang yang dijual kepada Toko Surya seharga Rp 1.000.000,00. Jurnal umum yang dapat dibuat dari transaksi tersebut yaitu ...

    • Piutang dagang (D), Retur Pembelian (K) Rp 1.000.000,00

    • Retur penjualan (D), piutang dagang (K) Rp 1.000.000,00

    • Kas (D) Retur Penjualan (K) Rp Rp 1.000.000,00

    • Piutang dagang (D), Potongan penjualan (K) Rp 1.000.000,00

    • Retur penjualan (D), Kas (K) Rp 1.000.000,00

    Correct Answer
    A. Retur penjualan (D), piutang dagang (K) Rp 1.000.000,00
    Explanation
    The correct answer is "Retur penjualan (D), piutang dagang (K) Rp 1.000.000,00." This is because the transaction involves the return of goods that were previously sold to Toko Surya. The account "Retur penjualan" is debited to record the return of the goods, and the account "piutang dagang" is credited to reduce the amount owed by Toko Surya. The amount of Rp 1.000.000,00 represents the value of the goods being returned.

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  • 35. 

    10 Februari 2018, Diterima pelunasan dari Toko Surya untuk pembeliannya tanggal 2 Januari yang lalu senilai Rp 9.500.000. disertai potongan 2% (dua persen). Jurnal umum yang dapat dibuat dari transaksi tersebut yaitu ...

    • Option 1

    • Option 2

    • Option 3

    • Option 4

    • Option 5

    Correct Answer
    A. Option 1
    Explanation
    The correct answer is Option 1 because it suggests that a journal entry can be made to record the receipt of payment from Toko Surya for their purchase on January 2nd. The entry should include a debit to the cash account for the amount of Rp 9,500,000 and a credit to the sales account for the same amount. The 2% discount should be recorded separately as a debit to the discount account and a credit to the sales account.

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  • 36. 

    Pada tanggal 23 Januari 2018, Dijual tunai barang dagangan seharga Rp 7.500.000,00 kepada seorang pelanggan. Berdasarkan transaksi tersebut, maka jurnal umum yang bisa dibuat yaitu ...

    • Piutang dagang (D), Pembelian (K) Rp 7.500.000,00

    • Piutang dagang (D) penjualan (K) Rp 7.500.000,00

    • Kas (D) Penjualan (K) Rp Rp 7.500.000,00

    • Piutang dagang (D), Potongan penjualan (K) Rp Rp 7.500.000,00

    • Retur penjualan (D), Kas (K) Rp 7.500.000,00

    Correct Answer
    A. Kas (D) Penjualan (K) Rp Rp 7.500.000,00
    Explanation
    The correct answer is "Kas (D) Penjualan (K) Rp 7.500.000,00". This is because the transaction involves the sale of merchandise for cash, so the cash account should be debited (increased) to reflect the inflow of cash. The sales account should be credited (increased) to record the revenue generated from the sale. The amount of the transaction is Rp 7.500.000,00.

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  • 37. 

    Pada tanggal 3 Juni 2018, diterima kembali barang yang dijual secara kredit kepada Toko Sangkuriang seharga Rp 500.000,00 karena tidak sesuai dengan pesanan. berdasarkan transaksi tersebut, jurnal umum yang dapat dibuat yaitu ... 

    • Piutang dagang (D), Retur Pembelian (K) Rp 500.000,00

    • Piutang dagang (D) retur penjualan (K) Rp 500.000,00

    • Kas (D) Penjualan (K) Rp Rp 500.000,00

    • Piutang dagang (D), Retur Penjualan (K) Rp Rp 500.000,00

    • Retur penjualan (D), Piutang Dagang (K) Rp 500.000,00

    Correct Answer
    A. Retur penjualan (D), Piutang Dagang (K) Rp 500.000,00
    Explanation
    The correct answer is "Retur penjualan (D), Piutang Dagang (K) Rp 500.000,00". This is because the question states that a returned item was sold on credit to Toko Sangkuriang for Rp 500,000. Therefore, the journal entry should reflect the decrease in sales (retur penjualan) and the decrease in accounts receivable (piutang dagang). The "D" indicates a debit entry, while the "K" indicates a credit entry.

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  • 38. 

    Pada tanggal 19 Agustus 2018, terjadi transaksi penjualan barang dagang dengan syarat 2/10 n/30, kepada Fa Sejahtera seharga Rp 80.000.000.00. Transaksi tersebut dapat dibuat jurnal umum, dengan format ...

    • Piutang dagang (D), Penjualan (K) Rp 80.000.000,00

    • Retur penjualan (D), utang dagang (K) Rp 80.000.000,00

    • Kas (D) Penjualan (K) Rp Rp 80.000.000,00

    • Piutang dagang (D), Potongan penjualan (K) Rp 80.000.000,00

    • Retur penjualan (D), Kas (K) Rp 80.000.000,00

    Correct Answer
    A. Piutang dagang (D), Penjualan (K) Rp 80.000.000,00
    Explanation
    The correct answer is "piutang dagang (D), Penjualan (K) Rp 80.000.000,00". This is because the transaction is a sale of merchandise on credit, resulting in an account receivable (piutang dagang) and revenue from the sale (Penjualan). The amount of the sale is Rp 80.000.000,00.

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  • 39. 

    Transaksi pada tanggal 10 April 2018, di perusahaan ABC telah dibayar ongkos angkut barang yang dijual kepada Fa Sejahtera sebesar Rp 250.000.00. Transaksi tersebut dapat dibuat jurnal umum, dengan format ...

    • Kas (D), Beban Angkut Penjualan (K)

    • Beban Angkut Penjualan (D), Kas (K)

    • Kas (D) Beban Angkut Pembelian (K)

    • Beban Angkut Pembelian (D), Kas (K)

    • Kas (D), Penjualan (K)

    Correct Answer
    A. Beban Angkut Penjualan (D), Kas (K)
    Explanation
    The correct answer is Beban Angkut Penjualan (D), Kas (K). This is because the transaction involves the payment of transportation costs for goods sold. The debit to Beban Angkut Penjualan (Transportation Cost of Sales) represents an expense incurred by the company, while the credit to Kas (Cash) represents the decrease in the company's cash balance due to the payment made.

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  • 40. 

    Pada tanggal 25 Mei 2018, Perusahaan mendapatkan uang dari debitur (Toko Sangkuriang) sebanyak Rp 3.000.000,00. Transaksi tersebut dapat dibuat jurnal umum, dengan format ...

    • Piutang Dagang (D), Penjualan (K)

    • Piutang Dagang (D), Kas (K)

    • Kas (D), Piutang Dagang (K)

    • Retur Penjualan (D), Kas (K)

    • Retur Pembelian (D), Kas (K)

    Correct Answer
    A. Kas (D), Piutang Dagang (K)
    Explanation
    The correct answer is Kas (D), Piutang Dagang (K). This is because the company received money from a debtor (Toko Sangkuriang) on May 25, 2018. The transaction involves receiving cash (Kas) and reducing the accounts receivable (Piutang Dagang) balance. Therefore, the entry should be a debit to Kas and a credit to Piutang Dagang.

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  • 41. 

    Hari ini, PT Visima pelunasan wesel atas toko Miranti yang jatuh tempo hari ini juga senilai Rp 60.000.000. Transaksi tersebut dapat dibuat jurnal umum, dengan format ...

    • Kas (D), wesel tagih (K) Rp 60.000.000

    • Kas (D), wesel tagih didiskontokan (K) Rp 60.000.000

    • Kas (D), piutang wesel (K) Rp 60.000.000

    • Piutang wesel (D), Kas (K) Rp 60.000.000

    • Wesel tagih didiskontokan (D), Kas (K) Rp 60.000.000

    Correct Answer
    A. Kas (D), wesel tagih (K) Rp 60.000.000
    Explanation
    The correct answer is "kas (D), wesel tagih (K) Rp 60.000.000". This is because the transaction involves the payment of a promissory note (wesel tagih) by cash (kas). The debit entry is made to kas to record the decrease in cash, and the credit entry is made to wesel tagih to show the reduction in the outstanding amount of the promissory note. The amount of the transaction is Rp 60.000.000.

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  • 42. 

    PT Bella Vista pada tanggal 31 Mei 2018 mendapatkan pemberitahuan bahwa Toko Miranti telah melunasi utang weselnya senilai Rp 75.000.000,00. Jurnal umum untuk mencatat transaksi tersebut yaitu ....

    • Wesel tagih (D), Kas (K) Rp 75.000.000

    • Kas (D), Wesel tagih didiskontokan (K) Rp 75.000.000

    • Kas (D), Wesel tagih (K) Rp 75.000.000

    • Wesel tagih didiskontokan (D), Wesel tagih (K) Rp 75.000.000

    • Wesel tagih (D), Wesel tagih didiskontokan (K) Rp 75.000.000

    Correct Answer
    A. Wesel tagih didiskontokan (D), Wesel tagih (K) Rp 75.000.000
    Explanation
    The correct answer is "Wesel tagih didiskontokan (D), Wesel tagih (K) Rp 75.000.000." This journal entry is used to record the transaction of receiving payment for a promissory note. The account "Wesel tagih didiskontokan" is debited to decrease the amount due from the debtor, and the account "Wesel tagih" is credited to show that the debt has been settled. The amount recorded is Rp 75.000.000, which is the amount paid by Toko Miranti to PT Bella Vista.

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  • 43. 

    PT Mandiri menerima kembali barang yang telah dijual secara tunai dari UD Jaya senilai Rp 540.000. Format jurnal umum yang dicatat oleh UD Jaya untuk transaksi tersebut yaitu ...

    • Retur Penjualan (D), Kas (K)

    • Kas (D), Retur Penjualan (K)

    • Retur Pembelian (D), Kas (K)

    • Kas (D), Retur Pembelian (K)

    • Piutang Dagang (D), Retur Penjualan (K)

    Correct Answer
    A. Retur Pembelian (D), Kas (K)
    Explanation
    The correct answer is "Retur Pembelian (D), Kas (K)". This is because the transaction involves PT Mandiri returning goods that were previously sold for cash to UD Jaya. The "Retur Pembelian" account is used to record the return of goods purchased, while the "Kas" account is used to record the decrease in cash as a result of the return.

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  • 44. 

    UD Jaya melakukan penjualan barang dagang kepada UD Bintang, senilai Rp 670.000 secara kredit. Format jurnal umum yang dicatat oleh UD Bintang untuk transaksi tersebut yaitu ...

    • Piutang Dagang (D), Penjualan (K)

    • Penjualan (D), Piutang Dagang (K)

    • Pembelian (D), Utang Dagang (K)

    • Utang Dagang (D) Pembelian (K)

    • Kas (D), Retur Pembelian (K)

    Correct Answer
    A. Pembelian (D), Utang Dagang (K)
    Explanation
    The correct answer is "Pembelian (D), Utang Dagang (K)". This is because UD Jaya is selling goods to UD Bintang on credit, which means UD Bintang is purchasing the goods on credit. In accounting, the purchase of goods on credit is recorded by debiting the Purchases account and crediting the Accounts Payable (Utang Dagang) account.

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  • 45. 

    UD Hartono  melakukan penjualan secara tunai kepada UD Jaya berupa 1 kwintal beras @Rp 12.500 secara tunai. Format jurnal umum yang dicatat oleh UD Hartono untuk transaksi tersebut yaitu ...

    • Penjualan (D) Kas (K) Rp 13.500.000

    • Kas (D) Penjualan (K) Rp 13.500.000

    • Penjualan (D) Kas Rp 12.500.000

    • Kas (D) Penjualan (K) Rp 1.250.000

    • Kas (D) Penjualan (K) Rp 12.500.000

    Correct Answer
    A. Kas (D) Penjualan (K) Rp 1.250.000
    Explanation
    The correct answer is "Kas (D) Penjualan (K) Rp 1.250.000". This entry represents the cash received from the sale of 1 quintal of rice at a price of Rp 12,500. The entry debits the cash account (Kas) to record the increase in cash and credits the sales account (Penjualan) to record the revenue generated from the sale. The amount of Rp 1,250,000 represents the total cash received from the sale.

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  • 46. 

    Pada tanggal 20 Januari, UD Larasati menerima pelunasan utang dari UD Jaya, berupa pembelian 1 ton jagung dengan harga Rp 7.500.000. Jurnal umum yang dicatat oleh UD Jaya pada saat transaksi yang benar yaitu ....

    • Utang (D), Kas (K)

    • Kas (D) Utang (K)

    • Piutang (D) Kas (K)

    • Kas (D) Piutang (K)

    • Pembelian (D) Kas (K)

    Correct Answer
    A. Utang (D), Kas (K)
    Explanation
    The correct answer is "Utang (D), Kas (K)". This is because UD Larasati received a payment from UD Jaya, which means that UD Jaya's debt to UD Larasati is being settled. The account "Utang" (Debt) is debited to decrease the amount owed, and the account "Kas" (Cash) is credited to increase the cash balance received from the payment.

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  • 47. 

    Hari ini, PT Mutiara menerima pelunasan piutang atas nama toko Yasir, atas penjualan kredit barang dagangan senilai Rp 1.350.000. Jurnal yang dicatat oleh toko Yasir atas pelunasan utangnya tersebut yang benar yaitu ... 

    • Utang (D) Kas (K)

    • Kas (D) Utang (K)

    • Kas (D) Piutang (K)

    • Piutang (D) Kas (K)

    • Kas (D) Pembelian (K)

    Correct Answer
    A. Utang (D) Kas (K)
    Explanation
    The correct answer is "Utang (D) Kas (K)". This is because when PT Mutiara receives payment for the credit sales made to toko Yasir, the accounts receivable (piutang) is reduced, which is represented by a debit entry in the Utang account. At the same time, the cash received is recorded as a credit entry in the Kas account. This transaction reflects the payment of the outstanding debt by toko Yasir to PT Mutiara.

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  • 48. 

    Pada tanggal 23 April 2018, pengadilan memutuskan Toko Anugrah jatuh pailit. Oleh karena itu, perusahaan memutuskan untuk menghapus utang dari Toko Anugrah senilai Rp 10.500.000. Pencatatan transaksi penghapusan piutang tersebut jika menggunakan metode langsung yaitu ...

    • Piutang Dagang (D) Kerugian Piutang Dagang (K)

    • Kerugian Piutang Dagang (D) Piutang Dagang (K)

    • Kerugian Piutang Dagang (D) Cadangan Kerugian Piutang Dagang (K)

    • Cadangan Kerugian Piutang Dagang (D) Kerugian Piutang Dagang (K)

    • Piutang Dagang (D) Penerimaan Piutang yang dihapuskan (K)

    Correct Answer
    A. Kerugian Piutang Dagang (D) Piutang Dagang (K)
    Explanation
    The correct answer is "Kerugian Piutang Dagang (D) Piutang Dagang (K)". This is because when a company decides to write off a bad debt, it recognizes a loss on the income statement by debiting the "Kerugian Piutang Dagang" (Bad Debt Expense) account. At the same time, it reduces the "Piutang Dagang" (Accounts Receivable) account by crediting it. This reflects the fact that the company no longer expects to collect the amount owed from the customer.

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  • 49. 

    Notes receivable adalah piutang berupa perjanjian tertulis dari debitur kepada kreditur untuk membayar sejumlah uang yang tertera pada kertas tersebut. Pada umumnya, notes receivable berjangka ... hariWhich one do you like?

    • 30

    • 60

    • 90

    • 120

    • 150

    Correct Answer
    A. 60
    Explanation
    The correct answer is 60. The term "notes receivable" refers to written agreements between a debtor and a creditor to repay a specified amount of money. These notes typically have a maturity period, which is the length of time until the debt is due. In this case, the maturity period is not explicitly mentioned in the question, but the options provided suggest different time periods. Among the options given, 60 days is the most reasonable choice as it falls within a common range for maturity periods of notes receivable.

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Quiz Review Timeline (Updated): Mar 21, 2023 +

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  • Current Version
  • Mar 21, 2023
    Quiz Edited by
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  • Dec 03, 2018
    Quiz Created by
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