Konsen b

The check will be recorded by UD Cemerlang with...

• Debiting accounts payable and crediting check Rp 5,000,000

• Debiting cash Rp 4,900,000, debiting sales discount Rp 100,000 and crediting accounts receivable Rp 5,000,000

• Debiting accounts payable and crediting cash Rp 5,000,000

• Debiting accounts payable and crediting cash Rp 4,900,000

• Debiting accounts payable Rp 5,000,000; crediting purchase discount Rp 100,000 and crediting cash Rp 4,900,000

In 2021, UD Sejahtera purchased land for Rp360,000,000. At the end of 2021, the fair value of the land is Rp.400,000.00. If the company adheres to fair value principles, the land will be reported at...

• Rp. 250,000,000

• Rp. 400,000,000

• Rp. 40,000,000

• Rp. 760,000,000

• Rp. 0,-

On June 5, 2022, the beauty salon 'Menawan' purchased supplies and received a cash note for Rp 750,000.00. This transaction affects the accounting equation...

• Assets increase in the form of Supplies, equity increases in the form of Supplies value

• Assets decrease in the form of Cash, equity increases in the form of Supplies

• Assets increase in the form of Supplies, liabilities increase in the form of Accounts payable

• Assets increase in the form of Supplies, assets decrease in the form of Cash

• Assets decrease in the form of Cash, equity decreases in the form of Debt

The advertising expense account on December 31, 2022, is Rp. 7,500,000. The actual advertising cost for this year is Rp. 5,800,000. The adjusting entry is...

• By debiting the advertising expense account and crediting cash for Rp.5,800,000

• By crediting the advertising expense and debiting prepaid advertising for Rp.1,700,000

• By debiting prepaid advertising and crediting advertising expense for Rp.5,800,000

• By crediting Cash and debiting advertising expense for Rp.1,700,000

• By debiting advertising expense and crediting prepaid advertising for Rp. 5,800,000

On February 14, 2022, CV Tydero made a credit purchase of merchandise worth Rp 29,000,000. With this amount, the VAT is Rp 3,190,000. If the inventory recording system uses the physical/periodic method, the recording is...

• Purchase (debit) Rp 29,000,000 | Input VAT (Debit) Rp 3,190,000 | Accounts payable (Credit) Rp 32,190,000, recorded in the purchase journal

• Inventory (debit) Rp 29,000,000 | Input VAT (Debit) Rp 3,190,000 | Accounts payable (Credit) Rp 32,190,000, recorded in the purchase journal

• Purchase (debit) Rp 29,000,000 | Input VAT (Debit) Rp 3,190,000 | Accounts payable (Credit) Rp 32,190,000, recorded in the general journal

• Inventory (debit) Rp 29,000,000 | Input VAT (Debit) Rp 3,190,000 | Accounts payable (Credit) Rp 32,190,000, recorded in the general journal

• COGS (debit) Rp 29,000,000 | Input VAT (Debit) Rp 3,190,000 | Accounts payable (Credit) Rp 32,190,000, recorded in the sales journal

What basic assumption underlies the accounting policy regarding sales commission payments to sales staff?

• Going concern

• Measurement unity

• Consistency

• Full disclosure

• Matching

Entity X purchases land intended for building a factory, but construction will not start for 8 years. How will this land be presented in the financial position report?

• Owner's equity

• Construction in progress

• Investment property

• Inventory

• Fixed asset

If a store has not paid its debts due to bankruptcy, what is the journal entry for the write-off of accounts receivable for the supplier using the allowance method?

• (D) Accounts Receivable; (K) Allowance for Doubtful Accounts

• (D) Loss Expense; (K) Allowance for Doubtful Accounts

• (D) Loss Expense; (K) Accounts Receivable

• (D) Allowance for Doubtful Accounts; (K) Accounts Receivable

• (D) Allowance for Doubtful Accounts; (K) Loss Expense

On January 14, 2022, UD Smesa received a transaction proof with the header 'credit note' from PT Kaliber detailing merchandise worth Rp 9,000,000 and VAT of Rp 990,000. If the inventory recording system uses the perpetual method, what is the entry?

• Sales return (Debit) Rp 9,000,000 | VAT Output (Debit) Rp 990,000 | Accounts Receivable (Credit) Rp 9,990,000 | Inventory (Debit) Rp 9,990,000 | COGS (Credit) Rp 9,990,000

• Sales return (Debit) Rp 9,000,000 | VAT Output (Debit) Rp 990,000 | Accounts Receivable (Credit) Rp 9,990,000 | Inventory (Debit) Rp 9,990,000 | COGS (Credit) Rp 9,990,000

• Accounts Payable (Debit) Rp 9,990,000 | Purchase Return (Credit) Rp 9,000,000 | VAT Input (Credit) Rp 990,000

• Accounts Payable (Debit) Rp 9,990,000 | Inventory (Credit) Rp 9,000,000 | VAT Input (Credit) Rp 990,000

• Accounts Payable (Debit) Rp 9,990,000 | Inventory (Credit) Rp 9,000,000 | VAT Output (Credit) Rp 990,000

If merchandise is sold on credit on January 27, 2023, to a customer for Rp 12,000,000 with terms 2/10, n/30, and payment is made on February 6, 2023, what is the discount amount for this transaction?

• Rp 400,000

• Rp 0

• Rp 24,000

• Rp 600,000

• Rp 240,000