Kuis Pengantar Akuntansi I

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Questions and Answers

Susunan persamaan dasar akuntansi ialah:

Aktiva + Kewajiban = Modal
Aktiva + Modal = Kewajiban
Aktiva = Kewajiban + Modal (correct)
Modal – Aktiva = Kewajiban

Kategori aktiva lancar dapat meliputi :

Kas
Piutang usaha
Persediaan
Benar semua (correct)

Kategori utang lancar dapat meliputi :

Utang usaha (correct)
Utang Hipotik
Modal Pemilik
Semua Benar

Yang termasuk dalam lingkup/golongan aktiva tetap adalah :

Tanah (C) Signup and view all the answers

Urutan siklus akuntansi secara ringkas adalah:

Penjurnalan – posting buku besar – penyusunan neraca saldo (A) Signup and view all the answers

Jika ada pada akhir suatu periode harus diadakan penyusutan atas gedung sebanyak Rp. 500.000, maka ayat jurnal penyesuaian untuk mencatat penyusutan tersebut adalah:

Biaya penyusutan debet, akumulasi penyusutan kredit Rp. 500.000 (C) Signup and view all the answers

Flashcards

What is the accounting equation?

The basic accounting equation expresses the relationship between a company's assets, liabilities, and equity. It states that the total assets of a company must equal the sum of its liabilities and equity.

What are current assets?

Current assets are assets that are expected to be converted into cash or used up within one year. Examples include cash, accounts receivable, and inventory.

What are current liabilities?

Current liabilities are obligations that are expected to be paid within one year. Examples include accounts payable, salaries payable, and short-term loans.

What are fixed assets?

Fixed assets are long-term assets that are not intended for sale and have a life of more than one year. Examples include land, buildings, and equipment.

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What are the steps in the accounting cycle?

The accounting cycle refers to the steps involved in recording, classifying, summarizing, and reporting financial transactions of a business. It typically starts with recording transactions into journals and ends with the preparation of financial statements.

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What is depreciation?

Depreciation is the systematic allocation of the cost of a tangible asset over its useful life. It acknowledges the gradual decline in the value of an asset due to wear and tear or obsolescence.

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