Latihan Soal Akuntansi Kelas Xii
Questions and Answers
- 1.
Setiap anggota harus berperilaku yang konsisten dengan reputasi profesi yang baik dasn menjauhi tindakan yang dapat mendeskreditkan profesi. Hal ini merupakan salah satu prinsip etika profesi teknisi nakuntansi, yaitu ...
- A.
Objektivitas
- B.
Subjektivitas
- C.
Integritas
- D.
Profesi
- E.
Profesional
Correct Answer
E. ProfesionalExplanation
The correct answer is "profesional". In the context of the question, the principle of professional ethics for accounting technicians is mentioned, which emphasizes the need for every member to behave consistently with a good professional reputation and avoid actions that could discredit the profession. Therefore, being "profesional" aligns with this principle as it encompasses the qualities and behaviors expected of a professional in the accounting field.Rate this question:
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- 2.
Suatu alat yang digunakan untuk mempermudah penyampaian informasi disebut ...
- A.
Media
- B.
Komunikasi
- C.
Komunikan
- D.
Pesan komunikasi
- E.
Media komunikasi
Correct Answer
E. Media komunikasiExplanation
Media komunikasi adalah alat yang digunakan untuk mempermudah penyampaian informasi antara pengirim dan penerima. Melalui media komunikasi, pesan dapat disampaikan dengan lebih efektif dan efisien. Media komunikasi dapat berupa media cetak seperti surat atau koran, media elektronik seperti televisi atau radio, dan media digital seperti internet atau media sosial. Dengan adanya media komunikasi, informasi dapat tersebar dengan cepat dan dapat diakses oleh banyak orang.Rate this question:
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- 3.
Untuk menghindari kecelakaan kerja ditempat kerja, dapat dilakukan dengan memberikan santunan untuk penghasilan yang hilang sebagai akibat dari kecelakaan kerja berupa ...
- A.
Standarisasi
- B.
Pengawasan
- C.
Asuransi
- D.
Riset teknis
- E.
Ergometri
Correct Answer
C. AsuransiExplanation
To avoid workplace accidents, providing compensation for lost income as a result of work-related accidents can be done through insurance. Insurance provides financial protection to workers in case of accidents, covering medical expenses, disability benefits, and lost wages. By having insurance, workers can feel secure knowing that they will be compensated in the event of an accident, which can help prevent financial hardships and incentivize them to prioritize safety measures at work.Rate this question:
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- 4.
Transaksi pembayaran gaji karyawan dalam persamaan dasar akuntansi akan mempengaruhi ..
- A.
Harta (-), utang (-), dan modal (+)
- B.
Harta (+), utang (-), dan modal (-)
- C.
Harta (-) dan modal (-)
- D.
Harta (+) dan modal (-)
- E.
Harta (-) modal (+)
Correct Answer
C. Harta (-) dan modal (-)Explanation
When a company pays its employees' salaries, it affects the company's assets and owner's equity. The payment of salaries reduces the company's assets (harta) because cash is being used to make the payment. Additionally, it decreases the owner's equity (modal) because the company's earnings are being distributed to the employees. Therefore, the correct answer is "harta (-) dan modal (-)."Rate this question:
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- 5.
Bukti transaksi atas penjualan atau pembelian secara kredit adalah ...
- A.
Invoice
- B.
Debet memorandum
- C.
Kwitansi
- D.
Copy invoice
- E.
Memo
Correct Answer
A. InvoiceExplanation
An invoice is a document that provides evidence of a transaction involving the sale or purchase of goods or services on credit. It includes details such as the quantity, price, and terms of the transaction. Invoices are typically issued by the seller to the buyer and serve as a request for payment. They are important for record-keeping and accounting purposes and are often used as supporting documents in financial transactions.Rate this question:
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- 6.
Dibeli perlengkapan Rp 725.000 tunai, dan peralatan Rp 2.250.000 secara kredit. Jurnal yang dibuat adalah ...
- A.
Perlengkapan (D), kas (K) sebesar Rp 725.000 peralatan (D), kas (K) sebesar Rp 2.250.000
- B.
Perlengkapan (D), kas (K) sebesar Rp 725.000 peralatan (D), utang usaha (K) sebesar Rp 2.250.000
- C.
Peralatan (D), kas (K) sebesar Rp 725.000 perlengkapan (D), utang usaha (K) sebesar Rp 2.250.000
- D.
Perlengkapan (D), utang usaha (K) sebesar Rp 725.000 peralatan (D), kas (K) sebesar Rp 2.250.000
- E.
Perlengkapan (D), kas (K) sebesar Rp 2.250.000 peralatan (D), utang usaha (K) sebesar Rp 725.000
Correct Answer
B. Perlengkapan (D), kas (K) sebesar Rp 725.000 peralatan (D), utang usaha (K) sebesar Rp 2.250.000Explanation
The correct answer is "perlengkapan (D), kas (K) sebesar Rp 725.000 peralatan (D), utang usaha (K) sebesar Rp 2.250.000". This is because the first transaction involves the purchase of perlengkapan (equipment) for Rp 725.000 in cash, so perlengkapan is debited (D) and kas (cash) is credited (K). The second transaction involves the purchase of peralatan (tools) for Rp 2.250.000 on credit, so peralatan is debited (D) and utang usaha (accounts payable) is credited (K).Rate this question:
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- 7.
Kolom kredit dalam format buku besar digunakan untuk mencatat ...
- A.
Jumlah yang harus dikreditkan sesuai dengan pencatatan dalam jurnal
- B.
Berkurangnya jumlah akun buku besar karena pengaruh suatu transaksi
- C.
Bertambahnya jumlah akun buku besar karena pengaruh suatu transaksi
- D.
Jumlah yang harus dikreditkan untuk setiap transaksi jika pemindahbukuan secara periodik
- E.
Selisih kurang akun buku besar
Correct Answer
A. Jumlah yang harus dikreditkan sesuai dengan pencatatan dalam jurnalExplanation
The correct answer is "jumlah yang harus dikreditkan sesuai dengan pencatatan dalam jurnal". This is because the credit column in the general ledger is used to record the amount that needs to be credited based on the entries made in the journal. In accounting, a credit entry is made to record an increase in liability, equity, or revenue accounts, or a decrease in asset or expense accounts. Therefore, the credit column in the general ledger is used to accurately record these credit entries as per the journal entries.Rate this question:
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- 8.
Berikut ini data akun-akun buku besar yang tidak perlu disesuaikan pada akhir periode ...
- A.
Bank loan
- B.
Prepaid expense
- C.
Supplise
- D.
Depreciation
- E.
Deferred revenue
Correct Answer
A. Bank loanExplanation
Bank loan does not need to be adjusted at the end of the period because it is a liability account that represents the amount of money borrowed from a bank. The balance of the bank loan account only changes when new loans are taken or when payments are made towards the loan. Therefore, there is no need for any adjustments to be made to the bank loan account at the end of the period.Rate this question:
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- 9.
Neraca saldo per 31 Desember 2019 terdapat akun asuransi dibayar dimuka sebesar Rp 3.600.000. Data penyesuaian menyebutkan asuransi dibayar tanggal 1 oktober untuk masa 2 tahun. Jurnal penyesuaiannya adalah ...
- A.
Beban asuransi (D), kas (K) Rp 450.000
- B.
Beban asuransi (D), asuransi dibayar dimuka (K) Rp 1.350.000
- C.
Beban asuransi (D), asuransi dibayar dimuka (K) Rp 450.000
- D.
Asuransi dibayar dimuka (D), beban asuransi (K) Rp 450.000
- E.
Asuransi dibayar dimuka (D), beban asuransi (K) Rp 1.350.000
Correct Answer
C. Beban asuransi (D), asuransi dibayar dimuka (K) Rp 450.000Explanation
The correct answer is "beban asuransi (D), asuransi dibayar dimuka (K) Rp 450.000". This is because the adjustment data states that the insurance was paid on October 1st for a period of 2 years. Since the balance sheet date is December 31st, only 3 months have passed since the payment was made. Therefore, the amount of insurance expense that needs to be recognized for the current period is only a portion of the total payment, which is Rp 450.000.Rate this question:
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- 10.
Proses pembayaran menurut bukti tersebut berarti ...
- A.
Akan mendapat diskon 2% dari harga faktur jika dibayarkan dalam jangka waktu 10 hari. Batas waktu pembayaran 40 hari.
- B.
Akan mendapat diskon 2% dari harga faktur jika dibayarkan dalam jangka waktu kurang dari 10 hari. Batas waktu pembayaran 20 hari.
- C.
Akan mendapat diskon 2% dari harga faktur dan waktu pembayaran sampe akhir bulan jika dibayarkan dalam jangka waktu 10 hari.
- D.
Akan mendapat diskon 2% dari harga faktur jika dibayarkan dalam jangka waktu 10 hari. Batas waktu pembayaran 30 hari setetah tanggal penerimaan barang.
- E.
Akan mendapat diskon 2% dari harga faktur jika dibayarkan dalam jangka waktu tidak melebihi dari 10 hari. Batas waktu pembayaran 30 hari setelah tanggal faktur.
Correct Answer
E. Akan mendapat diskon 2% dari harga faktur jika dibayarkan dalam jangka waktu tidak melebihi dari 10 hari. Batas waktu pembayaran 30 hari setelah tanggal faktur.Explanation
The correct answer states that the payment will receive a 2% discount from the invoice price if it is made within a period of not exceeding 10 days. The payment deadline is 30 days after the invoice date.Rate this question:
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- 11.
Laporan yang menyajikan posisi keuangan perusahaan pada saatv tertentu merupakan pengertian dari balance sheet.
- A.
True
- B.
False
Correct Answer
A. TrueExplanation
The given statement states that a balance sheet presents the financial position of a company at a specific point in time. This is true because a balance sheet is a financial statement that provides a snapshot of a company's assets, liabilities, and shareholders' equity at a particular date. It helps stakeholders understand the financial health and stability of a company by showing what it owns, what it owes, and the net worth of the business. Therefore, the given answer "True" is correct.Rate this question:
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- 12.
Dalam hal pengisian kembali kas kecil sama besarnya dengan jumlah dana kas kecil yang telah di keluarkan, maka sistem yang dipakai adalah fluctuation fund system.
- A.
True
- B.
False
Correct Answer
B. FalseExplanation
The explanation for the given correct answer, which is False, is that the statement is incorrect. The correct system to be used when refilling petty cash is the imprest fund system, not the fluctuation fund system. The imprest fund system requires the petty cash to be replenished with the same amount that was initially issued, ensuring that the petty cash balance remains constant. On the other hand, the fluctuation fund system allows for variations in the amount of cash that is replenished based on the actual expenses incurred. Therefore, the statement is false.Rate this question:
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- 13.
Bukti transaksi memainkan peranan penting dalam siklus akuntansi karena ketidakadaan bukti transaksi merupakan indikasi awal adanya kecurangan (fraud) dalam perusahaan. Dibawah ini merupakan bukti transaksi beserta fungsinya adalah nota debit sebagai nota yang berisikan bahwa perkiraan langganan didebit karena pengembalian barang yang dijual.
- A.
True
- B.
False
Correct Answer
B. FalseExplanation
The given statement is false. The correct answer is false because the explanation provided does not accurately describe the role of transaction evidence in the accounting cycle. While the absence of transaction evidence can be an indication of fraud, it is not the primary reason why transaction evidence is important. Transaction evidence is crucial in accounting because it provides documentation and support for the financial transactions of a company. It helps in ensuring the accuracy, completeness, and reliability of the financial information recorded in the accounting system.Rate this question:
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- 14.
Berikut ini tidak termasuk proses pemindahbukuan dari jurnal ke dalam buku besar adalah ref dalam jurnal diisi nomor rekening dan ref dalam buku besar diisi halaman jurnal.
- A.
True
- B.
False
Correct Answer
A. TrueExplanation
The statement is true because the process of transferring journal entries to the general ledger involves recording the account number in the journal and the corresponding page number in the general ledger. Therefore, the given options, which state that the reference in the journal is filled with the account number and the reference in the general ledger is filled with the journal page number, are incorrect.Rate this question:
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- 15.
Salah satu syarat pembayaran pada faktur penjualan adalah 2/10, n/30. Akun yang digunakan untuk mencatat potongan sebesar 2% tersebut adalah potongan pembelian.
- A.
True
- B.
False
Correct Answer
B. FalseExplanation
The correct answer is False. The account used to record the discount of 2% is not "potongan pembelian" (purchase discount) but "potongan penjualan" (sales discount). "Potongan pembelian" is used to record discounts given by suppliers on purchases made by the company. In this case, the discount is given by the company to its customers on sales invoices.Rate this question:
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- 16.
Perhatikan akun-akun di bawah ini! 1. Piutang dagang 2. Penjualan 3. Pembelian 4. Kas 5. Biaya angkut pembelian Akun yang bersaldo nol setelah jurnal penutup adalah akun no. 2, 3 dan 5.
- A.
True
- B.
False
Correct Answer
A. TrueExplanation
The accounts that have a balance of zero after the closing entries are made are accounts number 2, 3, and 5. This means that after the closing entries, the balances of the Sales, Purchases, and Purchase Freight Expense accounts are all zero.Rate this question:
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- 17.
Akun beban angkut pembelian pada akhir periode bersaldo Rp 1.500.000,00. Jurnal penutup akun beban angkut pembelian pada tanggal 31 Desember 2017 adalah Beban angkut pembelian (D) Rp 1.500.000 Ikhtisar L/R (K) Rp 1.500.000
- A.
True
- B.
False
Correct Answer
B. False -
- 18.
Biaya produksi merupakan biaya yang termasuk biaya harga pokok
- A.
True
- B.
False
Correct Answer
A. TrueExplanation
The statement is true because biaya produksi refers to the costs incurred in the production process, which includes the cost of direct materials, direct labor, and manufacturing overhead. These costs are considered as the cost of goods sold or the cost of goods manufactured, which are part of the cost of production. Therefore, biaya produksi is indeed a component of biaya harga pokok or the cost of goods sold.Rate this question:
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- 19.
Faktur adalah bukti transaksi eksternal
- A.
True
- B.
False
Correct Answer
A. TrueExplanation
The given statement "Faktur adalah bukti transaksi eksternal" translates to "Invoice is proof of an external transaction" in English. This statement is true because an invoice is a document that provides evidence of a transaction between a buyer and a seller. It contains details such as the products or services purchased, quantities, prices, payment terms, and other relevant information. In business, invoices are used to keep track of sales, for accounting purposes, and as legal documentation for tax purposes. Therefore, the correct answer is true.Rate this question:
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- 20.
Bukti penerimaan kembali barang yang telah dijual yang dibuat oleh pihak penjual disebut nota kontan.
- A.
True
- B.
False
Correct Answer
B. FalseExplanation
The correct answer is False. The explanation is that the correct term for the proof of acceptance of returned goods made by the seller is not "nota kontan," but rather "nota retur" or "nota kredit." "Nota kontan" refers to a cash note or cash receipt.Rate this question:
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- 21.
Fungsi yang digunakan untuk mengetahui nilai tertinggi dari suatu range data adalah ...
Correct Answer
=MAXExplanation
Fungsi =MAX digunakan untuk mengetahui nilai tertinggi dari suatu range data. Dengan menggunakan fungsi ini, kita dapat dengan mudah menemukan nilai maksimum dalam kumpulan data tanpa perlu melakukan perhitungan manual. Fungsi ini sangat berguna dalam analisis data dan pengambilan keputusan, terutama ketika kita perlu menemukan nilai maksimum dalam set data yang besar.Rate this question:
- 22.
Bukti transaksi yang digunakan apabila kita membeli secara tunai adalah ...
Correct Answer
NotaExplanation
The correct answer is "Nota" because when we make a cash purchase, we usually receive a receipt or nota as proof of the transaction. The nota contains details such as the date, items purchased, quantity, price, and total amount paid. It serves as evidence of the purchase and can be used for record-keeping, warranty claims, or returns.Rate this question:
- 23.
Gaji pegawai yang masih harus dibayar, dicatat dalam bukti transaksi yang berupa ...
Correct Answer
Bukti memorialExplanation
The correct answer is "Bukti memorial". Bukti memorial is a document used to record outstanding employee salaries that still need to be paid. It serves as evidence of the liability and helps in keeping track of the amount owed to the employees. This document is important for financial reporting and ensuring that all employee salaries are properly accounted for.Rate this question:
- 24.
Nomor kode akun yang di debit dan di kredit dalam jurnal umum diisi pada kolom ...
Correct Answer
RefExplanation
The correct answer for this question is "Ref". This is because the question is asking for the column where the account codes that are debited and credited in the general journal are filled. The term "Ref" is commonly used to refer to the column where the account references or codes are recorded in a journal entry.Rate this question:
- 25.
Akun ... selalu ditutup menjadi saldo nol pada akhir periode akuntansi.
Correct Answer
NominalExplanation
The given statement suggests that the account balance is always closed to zero at the end of the accounting period. This indicates that the account is reset or cleared, and any remaining balance is transferred to another account. The term "Nominal" is used to describe accounts that are temporary in nature and are closed at the end of each accounting period. Therefore, the correct answer is "Nominal."Rate this question:
- 26.
... dikenal juga sebagai program pengolah angka.
Correct Answer
SpreadsheetExplanation
The given correct answer for this question is "Spreadsheet". The phrase "dikenal juga sebagai program pengolah angka" is in Indonesian and it translates to "also known as a number processor program". A spreadsheet is a software application that allows users to organize and analyze data in a tabular form, making it a perfect fit for the given description.Rate this question:
- 27.
Jika terjadi transaksi pembelian yang dikembalikan karena tidak sesuai dengan pesanan, transaksi tersebut dicatat dalam jurnal ...
Correct Answer
MemorialExplanation
When a purchase transaction is returned because it does not match the order, it is recorded in the Memorial journal. The Memorial journal is used to record transactions that do not fit into any other specific journal. It is often used for adjusting entries, correcting errors, or recording unusual transactions. In this case, the returned purchase transaction is considered an unusual transaction and would be recorded in the Memorial journal.Rate this question:
- 28.
Jika di sel A7=10, B3=23 DAN F1=A7+B3, maka jika sel F1 dicopikan ke sel G5, maka hasilnya adalah ...
Correct Answer
0Explanation
Since the value in cell F1 is the sum of cell A7 and B3, which is 10 + 23 = 33. When cell F1 is copied to cell G5, it will retain the same value of 33. Therefore, the answer is not 0, but rather 33.Rate this question:
- 29.
Ari menu Cummand Centre MYOB untuk mencatat terjadinya transaksi pembelian barang dagangan secara kredit terdapat pada menu ...
Correct Answer
PurchasesExplanation
The correct answer is "Purchases" because the question is asking for the menu in the MYOB Command Centre that is used to record credit purchases of merchandise. The "Purchases" menu in MYOB is specifically designed for recording and managing all types of purchases, including credit purchases of goods. This menu allows users to enter details such as supplier information, item details, quantities, and costs for each purchase transaction, making it the appropriate menu for recording credit purchases of merchandise.Rate this question:
- 30.
Menyesuaikan akun agar menunjukkan keadaan sebenarnya adalah tujuan pembuatan jurnal ...
Correct Answer
PenyesuaianExplanation
The correct answer is "Penyesuaian." This answer aligns with the statement provided in the question, which states that adjusting the account to reflect the true condition is the purpose of journalizing adjustments. Therefore, "Penyesuaian" accurately represents this concept.Rate this question:
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