Konsep H U M P B

The statement is true because both "Utang bank" (bank debt) and "Pendapatan komisi" (commission income) are accounts that increase on the credit side. In accounting, the credit side is used to record increases in liability accounts (such as bank debt) and revenue accounts (such as commission income). Therefore, if these accounts are added on the credit side, it is correct to say that the statement is true.

The statement is false because in accounting, when assets increase, they are recorded on the debit side, not the credit side. The credit side is used to record liabilities and equity.

The given options are all types of accounts that have a normal balance on the debit side, except for "Utang Bank" which is a liability account and has a normal balance on the credit side.

The given statement is true. When we buy equipment for Rp 10,000,000 and only pay 50% of it, the accounting entry will be recorded as follows: Assets (+), Assets (-), and Accounts Payable (+). This means that the equipment is recorded as an asset, the cash paid is reduced from the assets, and the remaining amount is recorded as a liability in the form of accounts payable.

The correct answer is False. The given statement suggests that receiving an order to sew 10 sets of uniforms worth Rp 850,000 will affect the recording by increasing the Cash account on the debit side and the Capital account on the credit side. However, this is incorrect. Receiving an order for sewing uniforms does not directly affect the Cash or Capital accounts. Instead, it would typically be recorded as an increase in the Sales or Revenue account and an increase in the Accounts Receivable or Customer's account.

The correct answer is "Kas" because when we receive payment from a customer for their debt, it is considered as cash inflow. In the concept of HUMPB (Hutang Usaha, Pendapatan, Modal, Piutang, and Beban), the debit side represents the increase in assets or expenses. Since "Kas" is an asset account that represents cash on hand or in the bank, it should be debited when we receive payment from a customer.

When a business owner takes money from the company for personal use, the cash account will be reduced. This is because the owner is essentially withdrawing cash from the business, which decreases the amount of cash available in the company. Therefore, the correct answer is "Kas".

The correct answer is "Pemilik mengambil uangnya untuk keperluan pribadi Rp 230.000". This transaction affects the condition of Harta and Modal because it involves the owner withdrawing money for personal use. When the owner takes money from the business for personal expenses, it reduces the amount of assets (cash) and also decreases the owner's equity (capital). This transaction does not involve any revenue or expenses, but it directly impacts the owner's equity in the business.

When using the concept of the five fingers, receiving income from credit services from customers will affect the assets and capital. This means that the company's assets will increase, as it receives income, and its capital will also increase as the income contributes to the overall value of the company.

When we receive a sum of money, it will affect both the asset (Harta) and the owner's equity (Modal) accounts. This is because receiving money increases our assets, as we now have more cash or resources available. Additionally, it also increases the owner's equity, as the owner now has a greater claim on the assets of the business. Therefore, the correct answer is Harta (+) Modal (+).