Soal Akuntansi Pengantar

What is the definition of Financial Accounting?

• An accounting system where the users of the information are external parties such as creditors, government, shareholders, etc.

• An accounting system that provides information only for internal use.

• An accounting system aimed at determining profit.

• An accounting system whose reports will be disseminated to people outside the company.

• Accounting that provides real data to internal parties (management) to determine future company policies.

The owner's wealth is referred to as...

• Cash

• Drawings

• Equity

• Assets

• Liabilities

Which of the following is not included in asset items?

• Cash

• Building

• Share Capital

• Equipment

• Inventory

The analysis of the transaction of purchasing salon supplies from the store on credit is...

• Assets increase, liabilities increase.

• Assets increase, liabilities decrease.

• Assets increase, cash decreases.

• Assets decrease, cash increases.

• Supplies increase and supplies expense increases.

The definition of assets is...

• Wealth or economic resources of a company in the form of tangible and intangible goods, having monetary value and providing benefits in the future.

• A medium of exchange received by the bank at its nominal value.

• The owner's wealth.

• Wealth or economic resources of a company in the form of tangible goods and having monetary value.

• Economic resources of a company in the form of tangible and intangible goods that do not have monetary value.

The obligation to pay to others within a certain period is...

• Receivables

• Expenses

• Investments

• Income

• Liabilities

The accounting equation is best expressed as...

• Assets = Liabilities + Owner's Equity

• Liabilities + Owner's Equity = Assets

• Assets + Liabilities = Owner's Equity

• Owner's Equity = Assets - Liabilities

• Assets + Owner's Equity = Liabilities

The copy of the receipt (kwitansi) is received by...

• Finance department

• Cash recipient

• Warehouse department

• Buyer

• Accounting department

The original invoice is submitted to...

• Finance department

• Seller

• Warehouse department

• Purchasing

• Accounting department

The balance sheet is...

• A summary that provides an overview of assets and liabilities at a specific point in time.

• A summary that describes assets, liabilities, and equity.