Admin - Akuntansi Dasar - Sept&Oct 2023
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Professional Development
1st Grade
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20 questions
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1.
MULTIPLE CHOICE QUESTION
1 min • 5 pts
1 Maret Dibeli barang dagang dari PT Herlambang sebanyak Rp 8.000.000 dengan terminan 4/14 n/30
Jika pada pencatatan periodik :
Pembelian (D) Rp 8 Jt
Utang Dagang (K) Rp 8 Jt
Maka pencatatan di perpetual adalah....
Utang Dagang (K) Rp 8 Jt
Persediaan Barang Dagang (K) Rp 8 Jt
Persediaan Barang Dagang (D) Rp 8 Jt
Utang Dagang (K) Rp 8 Jt
Pembelian (D) Rp 8 Jt
Persediaan Barang Dagang (K) Rp 8 Jt
Pembelian (D) Rp 8 Jt
Utang Dagang (K) Rp 8 Jt
2.
MULTIPLE CHOICE QUESTION
1 min • 5 pts
Pencatatan HPP terdapat pada metode...
Perpetual
Periodik
Penyesuaian
3.
MULTIPLE CHOICE QUESTION
1 min • 5 pts
Saat ada pengembalian barang dari customer/retur pembelian, maka pencatatan dengan metode perpetual yang benar adalah....
Kas/Utang Dagang (D)
Retur Barang (K)
Kas/Utang Dagang (D)
Persediaan Barang (K)
Harga Pokok Penjualan (D)
Retur Barang (K)
Kas/Barang Dagang (D)
Harga Pokok Penjualan (K)
4.
FILL IN THE BLANK QUESTION
1 min • 5 pts
"Meskipun jumlah persediaan barang hanya dicatat pada akhir periode, tetapi transaksi penjualan tetap dicatat tiap kali terjadi transaksi penjualan."
Merupakan metode pencatatan persediaan barang dagang yang mana?
5.
FILL IN THE BLANK QUESTION
1 min • 5 pts
Sedangkan..
"jika terjadi transaksi penjualan yang mempengaruhi jumlah persediaan barang, maka rekening persediaan barang pun ikut dicatat saat itu juga."
Merupakan pencatatan persediaan barang dagang dengan metode.....
6.
MULTIPLE SELECT QUESTION
1 min • 5 pts
Pencatatan persediaan metode perpetual yang menggunakan HPP adalah...
(Ada 2 Jawaban Benar)
Retur Pembelian
Penjualan Barang
Retur Penjualan
Potongan Pembelian
7.
MULTIPLE CHOICE QUESTION
1 min • 5 pts
Berikut jenis-jenis laporan keuangan KECUALI...
Laporan Penelitian
Laporan Laba/Rugi
Laporan Perubahan Modal
Laporan Neraca
Laporan Arus Kas
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