Copyright © 2007 Prentice-Hall. All rights reserved 1 Accounting Information Systems Sistem Informasi Akuntansi Chapter 7 Bab 7.

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1 Copyright © 2007 Prentice-Hall. All rights reserved 1 Accounting Information Systems Sistem Informasi Akuntansi Chapter 7 Bab 7

2 Copyright © 2007 Prentice-Hall. All rights reserved 2 Sistem Informasi Akuntansi yg Efektif 1.Pengendalian 2.Kompatibilitas 3.Fleksibilitas 4.Hubungan biaya/manfaat yg baik

3 Copyright © 2007 Prentice-Hall. All rights reserved 3 A good cost/benefit relationship designing an accounting system means that Hubungan biaya/manfaat yang baik yang dirancang dalam sistem akuntasi berarti bahwa 1.The cost of an accounting system should not outweigh the benefits received from it 2.The new system should be cheaper than the system it is replacing. 3.The benefits received from an accounting system should not outweigh the cost 4.None of the above 1.Biaya pada sistem akuntansi seharusnya tidak boleh melebihi dari manfaat yang diterimanya. 2.Sistem baru seharusnya lebih murah dari sistem yang diganti. 3.Manfaat yang diterima dari sistem akuntansi seharusnya tidak melebihi biaya. 4.Tidak ada satupun yang benar dari pernyataan di atas.

4 Copyright © 2007 Prentice-Hall. All rights reserved 4 Jawaban: 1

5 Copyright © 2007 Prentice-Hall. All rights reserved 5 Which of the following is not necessarily a feature of an efficient accounting system Mana dari kriteria berikut ini yg tidak harus ada dlm sistem akuntansi yg efisien 1.Fleksibilitas 2.Terkomputerisasi 3.Kompatibilitas 4.Pengendalian

6 Copyright © 2007 Prentice-Hall. All rights reserved 6 Jawaban: 2

7 Copyright © 2007 Prentice-Hall. All rights reserved 7 Sistem Akuntansi yg Terkomputerisasi CATATAN AKUNTANSI Jurnal Buku besar Catatan lain Dicetak Pada kertas, layar Pemrosesan Software Dimasukkan, diedit DataLaporan INPUT OUTPUT HARDWARE

8 Copyright © 2007 Prentice-Hall. All rights reserved 8 Merancang Sistem: Bagan Akun Aktiva Lancar Aktiva Tetap Aktiva Lainnya Kas di Bank Piutang Usaha Persediaan Pelanggan APelanggan BPelanggan CPelanggan D IkhtisarAkun 1 120 115111 131211 115001115002115003 115004

9 Copyright © 2007 Prentice-Hall. All rights reserved 9 What formula would be entered in cell C6 to compute gross profit? Rumus apa yg perlu dimasukkan dalam sel C6 utk menghitung laba kotor? 1.=SUM(C4:C5) 2.=C4+C5 3.=C4-C5 4.=C4/C5

10 Copyright © 2007 Prentice-Hall. All rights reserved 10 Answer: 3 C4-C5. This computes Sales – Cost of goods sold Jawaban: 3 C4-C5. Ini menghitung Penjualan – Harga pokok penjualan

11 Copyright © 2007 Prentice-Hall. All rights reserved 11 Jurnal Khusus 1.Jurnal khusus dlm sistem manual 2.Jurnal Penjualan 3.Posting ke buku besar pembantu piutang usaha 4.Referensi Jurnal di buku besar 5.Menyeimbangkan buku besar

12 Copyright © 2007 Prentice-Hall. All rights reserved 12 Jurnal Penerimaan Kas 1.Posting ke buku besar umum 2.Posting ke buku besar pembantu 3.Menyeimbangkan buku besar

13 Copyright © 2007 Prentice-Hall. All rights reserved 13 Peran Jurnal Umum 1.Memo kredit—Mencatat retur dan pengurangan penjualan 2.Memo debet—mencatat retur dan pengurangan pembelian 3.Menyeimbangkan buku besar 4.Memadukan komputer dan jurnal khusus

14 Copyright © 2007 Prentice-Hall. All rights reserved 14 A cash sale is recorded in the Penjualan kas dicatat dalam 1.Sales journal 2.Cash receipts journal 3.Purchases journal 4.Cash payments journal 5.General journal 1.Jurnal penjualan 2.Jurnal penerimaan kas 3.Jurnal penjualan 4.Jurnal pengeluaran kas 5.Jurnal umum

15 Copyright © 2007 Prentice-Hall. All rights reserved 15 Answer: 2. All cash receipts are recorded in the cash journal. Only sales on account are recorded in the sales journal Jawaban: 2. Semua penerimaan kas dicatat dalam jurnal kas. Hanya akun penjualan yang dicatat dalam jurnal penjualan

16 Copyright © 2007 Prentice-Hall. All rights reserved 16 Purchases of inventory on account is recorded in the Akun pembelian persediaan dicatat dalam 1.Sales journal 2.Cash receipts journal 3.Purchases journal 4.Cash payments journal 5.General journal 1.Jurnal penjualan 2.Jurnal penerimaan kas 3.Jurnal pembelian 4.Jurnal pengeluaran kas 5.Jurnal umum

17 Copyright © 2007 Prentice-Hall. All rights reserved 17 Answer: 3 The purchases journal is used to debit inventory or purchases and credit accounts payable. Jawaban: 3 Jurnal pembelian digunakan untuk mendebet persediaan atau pembelian dan mengkredit utang usaha.

18 Copyright © 2007 Prentice-Hall. All rights reserved 18 When a customer returns merchandise for credit, the transaction is recorded in the Ketika pelanggan mengembalikan barang dagang kredit, transaksi itu dicatat dalam 1.Sales journal 2.Cash receipts journal 3.Purchases journal 4.Cash payments journal 5.General journal 1.Jurnal penjualan 2.Jurnal penerimaan kas 3.Jurnal pembelian 4.Jurnal pengeluaran kas 5.Jurnal umum

19 Copyright © 2007 Prentice-Hall. All rights reserved 19 Answer: 5 When a transaction does not fit into a special journal, it is entered into the general journal. Jawaban: 5 Ketika suatu transaksi tidak cocok pada jurnal khusus, maka dimasukkan dalam jurnal umum.

20 Copyright © 2007 Prentice-Hall. All rights reserved 20 When a check is prepared to pay on an account payable, which journal is used? Ketika cek disiapkan utk membayar utang usaha, jurnal mana yg digunakan? 1.Sales journal 2.Cash receipts journal 3.Purchases journal 4.Cash payments journal 5.General journal 1.Jurnal penjualan 2.Jurnal penerimaan kas 3.Jurnal pembelian 4.Jurnal pengeluaran kas 5.Jurnal umum

21 Copyright © 2007 Prentice-Hall. All rights reserved 21 Answer: 4 The cash payments is used to record all cash payments. Jawaban: 4 Pengeluaran kas digunakan utk mencatat semua pembayaran kas.

22 Copyright © 2007 Prentice-Hall. All rights reserved 22 Postings to the subsidiary accounts are made Posting ke akun buku besar pembantu dibuat 1.Tahunan 2.Bulanan 3.Mingguan 4. Harian

23 Copyright © 2007 Prentice-Hall. All rights reserved 23 Answer: 4 When subsidiary accounts receivable are posted daily, the company is aware of how much each individual customers owes. Jawaban: 4 Ketika buku besar pembantu piutang usaha diposting setiap hari, perusahaan akan dapat mengetahui berapa banyak utang setiap pelanggan individu.

24 Copyright © 2007 Prentice-Hall. All rights reserved 24 The balance of accounts receivable control account in the general ledger Saldo akun pengendali piutang usaha dalam buku besar 1.Must equal the amount of total sales 2.Must be equal to the total of all the individual balances in the accounts receivable subsidiary ledger 3.Must be equal to the total of all the individual balances in the cash subsidiary ledger 4.Must always be zero 1.Harus sama dengan jumlah total penjualan 2.Harus sama dengan total saldo pada buku besar pembantu putang usaha 3.Harus sama dengan total saldo buku besar pembantu kas semua individu 4.Harus selalu nol

25 Copyright © 2007 Prentice-Hall. All rights reserved 25 Answer: 2 The subsidiary accounts are the detail associated with the totals in the control accounts. Jawaban: 2 Akun pembantu merupakan rincian yg berhubungan dengan total akun pengendali.

26 Copyright © 2007 Prentice-Hall. All rights reserved 26 For which of following would a company be least likely to use a subsidiary ledger Dari yg berikut ini, mana yg paling besar kemungkinannya perusahaan tidak akan menggunakan buku besar pembantu 1.Inventory 2.Owner's capital 3.Accounts payable 4.Accounts receivable 1.Persediaan 2.Modal pemilik 3.Utang usaha 4.Piutang usaha

27 Copyright © 2007 Prentice-Hall. All rights reserved 27 Answer: 2 Subsidiary accounts are used to track details associated with the control account. A company might have many different inventory items, many customers, and many suppliers. Jawaban: 2 Akun pembantu digunakan utk melacak rincian-rincian yang berhubungan dengan akun pengendali. Perusahaan mungkin mempunyai banyak pos persediaan, banyak pelanggan, dan banyak pemasok yg berbeda-beda.

28 Copyright © 2007 Prentice-Hall. All rights reserved 28 If a transaction cannot be recorded in a special journal Jika transaksi tidak dapat dicatat dalam jurnal khusus 1.The company can ignore it based on the materiality principle 2.It is recorded as an adjustment on the work sheet 3.It is entered in the cash receipts journal since most transactions affect cash 4.It is recorded in the general journal 1.Perusahaan dapat mengabaikannya berdasarkan prinsip materialitas 2.Transaksi ini dicatat sebagai penyesuaian pd neraca lajur 3.Transaksi ini dimasukkan dalam jurnal penerimaan kas krn sebagian besar transaksi mempengaruhi kas 4.Transaksi ini dicatat dalam jurnal umum.

29 Copyright © 2007 Prentice-Hall. All rights reserved 29 Jawaban: 4

30 Copyright © 2007 Prentice-Hall. All rights reserved 30 Which of the following is a benefit to using special journals to record transactions? Mana dari berikut ini yg merupakan manfaat dlm menggunakan jurnal khusus utk mencatat transaksi? 1.They can save time in the posting process 2.They save time because fewer transactions need to be recorded 3.They provide more information than the use of the general journal alone 4.They are required by GAAP 1.Dapat menghemat waktu dalam proses posting 2.Dapat menghemat waktu krn lebih sedikit transaksi yg perlu utk dicatat 3.Dapat memberikan informasi lebih daripada menggunakan hanya jurnal umum 4.Diharuskan oleh GAAP

31 Copyright © 2007 Prentice-Hall. All rights reserved 31 Jawaban: 1