Trading Company Accounting Quiz: Indonesian

The statement is true because it states that if a customer pays within 10 days, they will receive a 2% discount. This means that if the customer pays within the specified time frame, they will be eligible for the discount.

The statement is true because "retur pembelian dan pengurangan harga" refers to returning purchased goods and receiving a reduction in debt or cash refund. This process is commonly practiced in business transactions when there is a need to reverse a purchase due to various reasons such as damaged goods, incorrect quantity, or customer dissatisfaction.

The correct answer is "pembelian". This is because a special account used in trading companies is specifically related to purchases made by the company. This account is used to record the expenses incurred by the company when purchasing goods or services for its business operations. It helps to keep track of the costs associated with acquiring inventory or other necessary items for the company's day-to-day operations.

The statement is true because it states that Franco Gudang Pembeli is responsible for the transportation of goods purchased from the seller's warehouse to the buyer's warehouse. This means that the buyer bears the responsibility for the transportation costs and logistics involved in delivering the goods from the seller's warehouse to their own warehouse.

The correct answer is "barang yang dibeli dengan tujuan untuk dijual lagi". This answer accurately describes the concept of merchandise in a trading company. It refers to goods that are purchased with the intention of selling them again for a profit. This distinguishes merchandise from items that are bought for display purposes or personal use. The key aspect of merchandise is its potential for resale.

The main objective of a trading company is to make a profit by buying goods at a lower price and selling them at a higher price. This is achieved by taking advantage of the price difference between the purchase and sale prices.

The correct answer is "perusahaan menerima pengembalian barang yang telah dijual kepada pelanggan" because the account of "akun retur penjualan dan pengurangan harga" is used to record transactions where the company receives returned goods from customers. This account is specifically used when the company needs to account for any returns or reductions in price for goods that have already been sold to customers.

This special journal is used to record all credit purchases of both merchandise and other assets. It is commonly known as the "Jurnal Pembelian" in Indonesian.

The correct answer is 1, 2, 3, 4. This is because a trading company includes various types of businesses that involve buying and selling goods. A supermarket (toko swalayan), a vehicle dealer (dealer kendaraan), an import-export company (perusahaan expor-impor), and a shoe and clothing store (toko sepatu dan pakaian) all fall under the category of trading companies as they engage in the buying and selling of products.

The statement is true because it states that the transportation cost of goods purchased from the seller's warehouse to the buyer's warehouse is the responsibility of the buyer. This means that the buyer is responsible for arranging and paying for the transportation of the goods from the seller's warehouse to their own warehouse.

The given explanation states that the journal mentioned in the passage is used to record all transactions related to the flow of money/cash received by the company, and it is called "Jurnal Penerimaan Kas".

Rabat refers to the discount given to a buyer for purchasing goods in large quantities. This discount is not recorded in the journal, as it is a reduction in the selling price of the goods. Therefore, the correct answer is rabat.

The correct answer is "utang dagang" because the credit column in the purchase journal is used to record the increase in accounts payable to suppliers or vendors for goods or services purchased on credit. This account represents the amount owed by the company to its creditors and is classified as a liability on the balance sheet. By recording the increase in utang dagang in the credit column, the company can accurately track its outstanding debts and manage its cash flow effectively.

The given statement is false. The terms "2/10, n/30" and "5/15, n/30" indicate the payment terms offered to customers. The first set of terms means that if the customer pays within 10 days, they can take a 2% discount, otherwise, the full payment is due within 30 days. The second set of terms means that if the customer pays within 15 days, they can take a 5% discount, otherwise, the full payment is due within 30 days. There is no mention of a specific deadline at the end of the month for payment.

The given statement explains that the discount given to customers for paying their debts within a relatively short period of time is also known as a sales discount. This means that when customers make prompt payments, they are eligible for a discount on their purchases, encouraging them to pay quickly and improving cash flow for the seller. The term "penjualan" is the Indonesian word for "sales," which is the correct answer in this context.

The correct answer is "potongan pembelian." In a cash disbursement journal, the credit column represents the accounts that are being credited or decreased. Besides the cash account, which is the main account being credited in a cash disbursement, another account that should be included in the credit column is "potongan pembelian" or purchase discount. This account is used to record any discounts received from suppliers for early payment or other negotiated discounts on purchases.

The column "keterangan" in the sales journal will be filled with information about the customer's name.