Quiz Akuntansi

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| By Wawanerwantara
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Wawanerwantara
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Quizzes Created: 1 | Total Attempts: 3,318
Questions: 5 | Attempts: 3,318
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Quiz Akuntansi - Quiz

Questions and Answers
  • 1. 

    Saldo akun "Beban Iklan" pada 31 Desember 2012 Rp 4.500.000,00, Beban Iklan tahun 2012 sebesar Rp 3.000.000,00 Jurnal Penyesuaiaan untuk data tersebut adalah ....

    • A.

      Beban Iklan Rp 3.000.0000,00 (D), Iklan dibayar dimuka Rp 3.000.000,00 (K)

    • B.

      Iklan dibayar dimuka Rp 3.000.000,00 (D), Beban Iklan Rp 3.000.000 (K)

    • C.

      Beban Iklan Rp 1.500.000,00 (D), Iklan dibayar dimuka Rp 1500.000,00 (K)

    • D.

      Iklan dibayar dimuka Rp 1.500.000,00 (D), Beban Iklan Rp 1.500.000 (K)

    • E.

      Beban Iklan Rp 3.000.000,00 (D), Kas Rp 3.000.000,00 (K)

    Correct Answer
    D. Iklan dibayar dimuka Rp 1.500.000,00 (D), Beban Iklan Rp 1.500.000 (K)
    Explanation
    The correct answer is "Iklan dibayar dimuka Rp 1.500.000,00 (D), Beban Iklan Rp 1.500.000 (K)". This is because the account "Beban Iklan" has a balance of Rp 4.500.000,00 on December 31, 2012, and the advertising expense for 2012 is Rp 3.000.000,00. To adjust the account balance and recognize the prepaid advertising expense, an entry should be made debiting "Iklan dibayar dimuka" for Rp 1.500.000,00 and crediting "Beban Iklan" for the same amount. This entry reduces the balance of "Beban Iklan" to reflect the actual expense incurred in 2012.

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  • 2. 

    Akun "Sewa diterima dimuka" pada 31 Desember 2012 menunjukkan saldo Rp 12.000.000,00. Jika Pendapatan Sewa tahun 2012 sebesar Rp 9.000.000,00 Jurnal Penyesuaian yang harus dibuat adalah ....

    • A.

      Pendapatan Sewa Rp 9.000.000,00 (D), Sewa diterima dimuka Rp 9.000.000,00 (K)

    • B.

      Sewa diterima dimuka Rp 9.000.000,00 (D), Pendapatan Sewa Rp 9.000.000,00 (K)

    • C.

      Pendapatan Sewa Rp 3.000.000,00 (D), Sewa diterima dimuka Rp 3.000.000,00 (K)

    • D.

      Sewa diterima dimuka Rp 3.000.000,00 (D), Pendapatan Sewa Rp 9.000.000,00 (K)

    • E.

      Kas 9.000.000,00 (D), Pendapatan Sewa Rp 9.000.000,00 (K)

    Correct Answer
    B. Sewa diterima dimuka Rp 9.000.000,00 (D), Pendapatan Sewa Rp 9.000.000,00 (K)
    Explanation
    The correct answer is Sewa diterima dimuka Rp 9.000.000,00 (D), Pendapatan Sewa Rp 9.000.000,00 (K). This is because the account "Sewa diterima dimuka" shows a balance of Rp 12.000.000,00 on December 31, 2012, and the rental income for 2012 is Rp 9.000.000,00. To adjust the accounts, the amount of rental income received in advance should be decreased by Rp 9.000.000,00 (debit) and the rental income should be increased by the same amount (credit).

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  • 3. 

    Pada tanggal 31 Desember 2012 akun "Perlengkapan" di Neraca Saldo menunjukkan saldo debet Rp 8.500.000,00. Sisa perlengkapan pada tanggal 31 Desember 2012 ditaksir seharga Rp 1.500.000,00. Jurnal penyesuaian yang harus dibuat adalah ....

    • A.

      Perlengkapan Rp 1.500.000,00 (D), Beban Perlengkapan Rp 1.500.000,00 (K)

    • B.

      Beban Perlengkapan Rp 1.500.000,00 (D), Perlengkapan Rp. 1.500.000,00 (K)

    • C.

      Perlengkapan Rp 7.000.000,00 (D), Beban Perlengkapan Rp 7.000.000,00 (K)

    • D.

      Beban Perlengkapan Rp 7.000.000 (D), Perlengkapan Rp 7.000.000,00 (K)

    • E.

      Beban Perlengkapan Rp 10.000.000,00 (D), Perlengkapan Rp 10.000.000,00 (K)

    Correct Answer
    D. Beban Perlengkapan Rp 7.000.000 (D), Perlengkapan Rp 7.000.000,00 (K)
    Explanation
    The correct answer is Beban Perlengkapan Rp 7.000.000 (D), Perlengkapan Rp 7.000.000,00 (K). This is because the account "Perlengkapan" has a debit balance of Rp 8.500.000,00 on December 31, 2012, but the estimated remaining "Perlengkapan" is only valued at Rp 1.500.000,00. Therefore, an adjustment is needed to decrease the balance of "Perlengkapan" by debiting it with Rp 7.000.000,00 and to recognize the expense of "Beban Perlengkapan" by crediting it with the same amount.

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  • 4. 

    Data Piutang UD PANDAWA per 31 Desember 2012 sebesar Rp 200.000.000,00. Perusahaan menetapkan taksiran kerugian piutang sebesar 10% dari saldo Piutang. * Jurnal penyesuaian yang harus dibuat adalah ....

    • A.

      Beban Kerugian Piutang Rp 20.000.000,00 (D), Cadangan Kerugian Piutang Rp 20.000.000,00 (K)

    • B.

      Cadangan Kerugian Piutang 20.000.000,00 (D), Beban Kerugian Piutang Rp 20.000.000,00 (K)

    • C.

      Beban Kerugian Piutang Rp 20.000.000 (D), Kas Rp. 20.000.000,00 (K)

    • D.

      Cadangan Kerugian Piutang Rp 20.000.000,00, Kas Rp 20.000.000,00 (K)

    • E.

      Beban Kerugian Piutang Rp 20.000.000,00, Piutang Rp 20.000.000,00 (K)

    Correct Answer
    A. Beban Kerugian Piutang Rp 20.000.000,00 (D), Cadangan Kerugian Piutang Rp 20.000.000,00 (K)
    Explanation
    The correct answer is Beban Kerugian Piutang Rp 20.000.000,00 (D), Cadangan Kerugian Piutang Rp 20.000.000,00 (K). This is because the company has estimated a loss of 10% of the accounts receivable balance. The Beban Kerugian Piutang account is debited to recognize the expense of the estimated loss, and the Cadangan Kerugian Piutang account is credited to set aside funds to cover the potential losses. This adjustment ensures that the financial statements reflect the estimated loss and the appropriate provision for bad debts.

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  • 5. 

    Data penyesuaian per 31 Desember 2012 UD ARJUNA menunjukkan terdapat gaji karyawan bulan Desember sebesar Rp 5.000.000,00 belum dibayar. Jurnal penyesuaian yang harus dibuat UD ARJUNA adalah ....

    • A.

      Utang Gaji Rp 5.000.000,00 (D), Beban Gaji Rp 5.000.000,00 (K)

    • B.

      Utang Gaji Rp 5.000.000,00 (D), Kas Rp 5.000.000,00 (K)

    • C.

      Beban Gaji Rp 5.000.000,00 (D), Utang Gaji Rp 5.000.000,00 (K)

    • D.

      Beban Gaji Rp 5.000.000,00 (D), Kas Rp 5.000.000,00 (K)

    • E.

      Beban Gaji Rp 5.000.000,00 (D), Gaji dibayar dimuka Rp 5.000.000,00 (K)

    Correct Answer
    C. Beban Gaji Rp 5.000.000,00 (D), Utang Gaji Rp 5.000.000,00 (K)
    Explanation
    The correct answer is Beban Gaji Rp 5.000.000,00 (D), Utang Gaji Rp 5.000.000,00 (K). This is because the adjustment is for unpaid employee salaries for the month of December, which means the company still owes the employees the amount of Rp 5.000.000,00. Therefore, the Beban Gaji (Salary Expense) account should be debited to recognize the expense, and the Utang Gaji (Salary Payable) account should be credited to record the liability.

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Our quizzes are rigorously reviewed, monitored and continuously updated by our expert board to maintain accuracy, relevance, and timeliness.

  • Current Version
  • Mar 21, 2023
    Quiz Edited by
    ProProfs Editorial Team
  • Jan 25, 2013
    Quiz Created by
    Wawanerwantara

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