Soal Olim Eko Tk Prov 2009 - ASOSIASI GURU EKONOMI ...

46. Perusahaan milik Bapak Rafly memiliki saldo buku besar pada tanggal 31 Desember
2008 adalah sebagai berikut:
1) Pendapatan 4.500.000
2) Beban Operasi 2.500.000
3) Pendapatan Diterima Dimuka 1.000.000
4) Modal Bapak Rafly (awal) 3.000.000
5) Penarikan Pribadi 500.000
6) Utang Dagang 2.000.000
Saldo Modal akhir tahun Bapak Rafly adalah… .
A. Rp. 7.500.000,00
B. Rp. 6.000.000,00
C. Rp. 5.500.000,00
D. Rp. 4.500.000,00
E. Rp. 4.000.000,00
47. Mr. Afghan earned a salary Rp 750.000,00 for the last week of December. He will be
paid on January 1. The adjusting entry for Mr. Afghan employer at December 31 is… .
A. No entry is required
B. (dr) Salary Expense Rp 750.000,00 and (cr) Salary Payable Rp 750.000,00
C. (dr) Salary Expense Rp 750.000,00 and (cr) Cash Rp 750.000,00
D. (dr) Salary Payable Rp 750.000,00 and (cr) Cash Rp 750.000,00
E. None of Above.
48. Mr Budi who owned the entity, takes cash Rp 300.000,00 for his personal allowances.
The journal of the transaction… .
A. Entity doesn’t record because Mr Budi is the owner’s
B. Dr. Cash 300.000,00
Cr. Payable 300.000,00
C. Dr. Prive 300.000,00
Cr. Cash 300.000,00
D. Dr. Owner Expense 300.000,00
Cr. Cash 300.000,00
E. Dr. Cash 300.000,00
Cr. Owner Revenue 300.000,00
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