SOAL EKONOMI PERSAMAAN DASAR AKUNTANSI

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Soal Ekonomi Persamaan Dasar Akuntansi - Quiz

TUGAS UNTUK ANAK SMA
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Questions and Answers

1.
Berikut transakasi kuangan suatu perusahaan
1. Dibeli peralatan kantor Rp.1.000.000,00 secara kredit
2. Diterima pendapatan Rp.750.000,00
3. Perusahaan menerima pinjaman bank senilai Rp.5.000.000,00
4. Membayar gaji pegawai Rp.700.000,00
5. Diambil untuk keperluan pribadi sebesar Rp.1.000.000,00
Transaksi yang mengakibatkan perubahan utang pada persamaan akuntansi adalah nomor …… (Ujian Nasional 2005/2006)
- A.
  
  A. 1) dan 2)
- B.
  
  B. 1) dan 3)
- C.
  
  C. 2) dan 3)
- D.
  
  D. 3) dan 4)
- E.
  
  E. 4) dan 5)
Correct Answer
B. B. 1) dan 3)

Explanation
The correct answer is B. 1) dan 3).

The transactions that result in changes in liabilities (utang) are transactions 1) and 3). Transaction 1) involves the purchase of office equipment on credit, which increases the company's accounts payable (utang). Transaction 3) involves the company receiving a loan from the bank, which also increases the company's liabilities (utang). Therefore, both transactions 1) and 3) result in changes in liabilities (utang) in the accounting equation.

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2.

Pembelian perlengkapan kantor seharga Rp.300.000,00 dibayar tunai Rp.150.000,00 dan sisanya kredit. Persamaan dasar akuntansinya adalah …… (Ujian Nasional 2006/2007)
- A.
  
  A. perlengkapan kantor (+) Rp.300.000,00; kas (-) Rp.150.000,00; utang (-) Rp.150.000,00
- B.
  
  B. perlengkapan kantor (+) Rp.300.000,00; kas (-) Rp.150.000,00; utang (+) Rp.150.000,00
- C.
  
  C. perlengkapan kantor (+) Rp.300.000,00; kas (-) Rp.300.000,00
- D.
  
  D. perlengkapan kantor (+) Rp.300.000,00; kas (+) Rp.150.000,00; utang (+) Rp.150.000,00
- E.
  
  E. perlengkapan kantor (-) Rp.300.000,00; kas (-) Rp.150.000,00; utang (+) Rp.150.000,00
Correct Answer
B. B. perlengkapan kantor (+) Rp.300.000,00; kas (-) Rp.150.000,00; utang (+) Rp.150.000,00

Explanation
The correct answer is B because it correctly represents the basic accounting equation. The purchase of office supplies is recorded as an increase in the office supplies account (+Rp.300,000.00) and a decrease in the cash account (-Rp.150,000.00). Since the remaining amount is on credit, it is recorded as an increase in the accounts payable account (+Rp.150,000.00). This maintains the equality of assets (office supplies) = liabilities (accounts payable) + equity (cash).

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1
0
3.

Pada tanggal 20 juli 2006 diterima piutang dari Fa Layli Rp.800.000,00 dan bunga Rp.40.000,00. Transaksi tersebut mengakibatkan perubahan dalam persamaan akuntansi ………. (Ujian Nasional 2006/2007)
- A.
  
  A. kas (-) Rp.760.000,00. Utang (-) Rp.800.000,00 Modal (-) Rp.40.000,00
- B.
  
  B. Kas (+) Rp.800.000,00 Utang (-) Rp.760.000,00 Modal (-) Rp.40.000,00
- C.
  
  C. Kas (+) Rp. 800.000,00 Piutang (-) Rp.800.000,00
- D.
  
  D. Kas (+) Rp. 840.000,00 Piutang (-) Rp.800.000,00 Modal (+) Rp.40.000,00
- E.
  
  E. Kas (-) Rp.840.000,00 Utang (+) Rp.800.000,00 Modal (+) Rp.40.000,00
Correct Answer
D. D. Kas (+) Rp. 840.000,00 Piutang (-) Rp.800.000,00 Modal (+) Rp.40.000,00

Explanation
The correct answer is D because when the company receives the accounts receivable from Fa Layli, it increases the cash (kas) account by Rp. 840,000. At the same time, it decreases the accounts receivable (piutang) account by Rp. 800,000 and increases the owner's equity (modal) account by Rp. 40,000 to reflect the increase in assets and owner's equity.

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4.

Perusahaan membeli peralatan kantor dengan harga Rp.4.500.000,00 dibayar tunai sebesar Rp.1.500.000,00 sisanya dibayar bulan depan. Perubahan dalam persamaan akuntansinya adalah …… (Ujian Nasional 2007/2008)
- A.
  
  Peralatan kantor (+) Rp. 4.500.000,00, kas (-) Rp. 1.500.000,00, utang (+) Rp.3.000.000,00
- B.
  
  B. Peralatan kantor (-) Rp.4.500.000,00, kas (-) Rp.1.500.000,00, utang (-) Rp.3.000.000,00
- C.
  
  C. Peralatan kantor (+) Rp. 4.500.000,00, kas (-) Rp. 1.500.000,00, utang (-) Rp.3.000.000,00
- D.
  
  D. Peralatan kantor (-) Rp. 4.500.000,00, kas (-) Rp. 1.500.000,00Rp.1.500.000,00
- E.
  
  E. Peralatan kantor (-) Rp.4.500.000,00, kas (-) Rp.3.000.000,00, utang (-)
Correct Answer
A. Peralatan kantor (+) Rp. 4.500.000,00, kas (-) Rp. 1.500.000,00, utang (+) Rp.3.000.000,00

Explanation
The correct answer is option A. When the company purchases office equipment for Rp.4,500,000.00 and pays Rp.1,500,000.00 in cash, the accounting equation is affected as follows: the office equipment asset increases by Rp.4,500,000.00, the cash asset decreases by Rp.1,500,000.00, and the liability (utang) increases by Rp.3,000,000.00. This is because the company has paid only a portion of the purchase price in cash and still owes the remaining amount.

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5.

Pada tanggal 26 Juli 2007 dibayar gaji pegawai untuk satu bulan sebesar Rp.2.1000.000,00; transaksi tersebut dijurnal .............. (Ujian Nasional 2007/2008)
- A.
  
  A. Beban Gaji Rp.2.100.000,00 Kas Rp. 2.100.000,00
- B.
  
  B. Kas Rp. 2.100.000,00 Beban Gaji Rp. 2.100.000,00
- C.
  
  C. Beban Gaji Rp. 2.100.000,00 Modal Rp. 2.100.000,00
- D.
  
  D. Modal Rp. 2.100.000,00 Beban Gaji Rp. 2.100.000,00
- E.
  
  E. Kas Rp. 2.100.000,00 Beban Gaji Rp. 2.100.000,00
Correct Answer
A. A. Beban Gaji Rp.2.100.000,00 Kas Rp. 2.100.000,00

Explanation
The correct answer is A because when the employee's salary is paid, it is recorded as an expense (Beban Gaji) and a decrease in cash (Kas). Therefore, the journal entry for this transaction would be to debit Beban Gaji for Rp.2.100.000,00 and credit Kas for the same amount.

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Current Version
Jul 22, 2024

Quiz Edited by
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Oct 25, 2012

Quiz Created by
Nadifalfarisi

Soal Ekonomi Persamaan Dasar Akuntansi

Pembelian perlengkapan kantor seharga Rp.300.000,00 dibayar tunai Rp.150.000,00 dan sisanya kredit. Persamaan dasar akuntansinya adalah …… (Ujian Nasional 2006/2007)

Pada tanggal 20 juli 2006 diterima piutang dari Fa Layli Rp.800.000,00 dan bunga Rp.40.000,00. Transaksi tersebut mengakibatkan perubahan dalam persamaan akuntansi ………. (Ujian Nasional 2006/2007)

Perusahaan membeli peralatan kantor dengan harga Rp.4.500.000,00 dibayar tunai sebesar Rp.1.500.000,00 sisanya dibayar bulan depan. Perubahan dalam persamaan akuntansinya adalah …… (Ujian Nasional 2007/2008)

Pada tanggal 26 Juli 2007 dibayar gaji pegawai untuk satu bulan sebesar Rp.2.1000.000,00; transaksi tersebut dijurnal .............. (Ujian Nasional 2007/2008)