{"id":2055,"date":"2026-07-24T14:50:04","date_gmt":"2026-07-24T07:50:04","guid":{"rendered":"https:\/\/www.itera.ac.id\/blog\/?p=2055"},"modified":"2026-07-24T12:59:21","modified_gmt":"2026-07-24T05:59:21","slug":"30-contoh-soal-akuntansi","status":"publish","type":"post","link":"https:\/\/www.itera.ac.id\/blog\/30-contoh-soal-akuntansi\/","title":{"rendered":"30 Contoh Soal Akuntansi Lengkap dengan Kunci Jawaban Terbaru"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Contoh soal akuntansi<\/strong> merupakan salah satu media belajar yang efektif untuk memahami proses pencatatan, penggolongan, hingga penyusunan laporan keuangan. Melalui latihan soal, siswa dapat mengasah kemampuan dalam menganalisis transaksi, menentukan akun yang terpengaruh, membuat jurnal, serta menyusun laporan keuangan sesuai prinsip akuntansi yang berlaku.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sebelum mengerjakan <strong>contoh soal akuntansi<\/strong>, pahami terlebih dahulu konsep dasar akuntansi. Akuntansi adalah proses mengidentifikasi, mencatat, menggolongkan, dan menyajikan informasi keuangan yang digunakan sebagai dasar pengambilan keputusan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Persamaan dasar akuntansi yang harus dipahami adalah:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Aset = Liabilitas + Ekuitas<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Keterangan:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Aset<\/strong> adalah seluruh harta yang dimiliki perusahaan.<\/li>\n\n\n\n<li><strong>Liabilitas<\/strong> adalah kewajiban atau utang perusahaan.<\/li>\n\n\n\n<li><strong>Ekuitas<\/strong> adalah hak pemilik atas aset setelah dikurangi liabilitas.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Selain itu, penting juga memahami aturan debit dan kredit berikut.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Jenis Akun<\/th><th>Bertambah<\/th><th>Berkurang<\/th><\/tr><\/thead><tbody><tr><td>Aset<\/td><td>Debit<\/td><td>Kredit<\/td><\/tr><tr><td>Liabilitas<\/td><td>Kredit<\/td><td>Debit<\/td><\/tr><tr><td>Ekuitas<\/td><td>Kredit<\/td><td>Debit<\/td><\/tr><tr><td>Pendapatan<\/td><td>Kredit<\/td><td>Debit<\/td><\/tr><tr><td>Beban<\/td><td>Debit<\/td><td>Kredit<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Materi yang sering muncul dalam <strong>contoh soal akuntansi<\/strong> meliputi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Persamaan dasar akuntansi.<\/li>\n\n\n\n<li>Analisis transaksi.<\/li>\n\n\n\n<li>Jurnal umum.<\/li>\n\n\n\n<li>Buku besar.<\/li>\n\n\n\n<li>Neraca saldo.<\/li>\n\n\n\n<li>Jurnal penyesuaian.<\/li>\n\n\n\n<li>Laporan laba rugi.<\/li>\n\n\n\n<li>Perubahan modal.<\/li>\n\n\n\n<li>Neraca.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dengan memahami konsep-konsep tersebut, Anda akan lebih mudah mengerjakan berbagai <strong>contoh soal akuntansi<\/strong>, baik untuk persiapan ulangan, ujian sekolah, TKA, maupun seleksi lainnya.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kumpulan Contoh Soal Akuntansi Lengkap dengan Kunci Jawaban<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 1<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Perusahaan membeli perlengkapan kantor secara tunai sebesar Rp2.500.000. Transaksi tersebut menyebabkan &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Aset bertambah dan liabilitas bertambah.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Aset bertambah dan aset berkurang.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Ekuitas bertambah.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Liabilitas berkurang.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Pendapatan bertambah.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B. Aset bertambah dan aset berkurang.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Pembelian perlengkapan secara tunai menambah akun <strong>Perlengkapan<\/strong> dan mengurangi akun <strong>Kas<\/strong>. Kedua akun termasuk aset sehingga terjadi perubahan antaraset tanpa memengaruhi liabilitas maupun ekuitas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menganalisis pengaruh transaksi terhadap persamaan dasar akuntansi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu mengidentifikasi perubahan akun akibat transaksi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C3 (Menerapkan)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 2<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Perusahaan menerima pendapatan jasa secara tunai sebesar Rp4.000.000. Jurnal yang benar adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Debit Pendapatan Jasa, Kredit Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Debit Kas, Kredit Pendapatan Jasa<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Debit Piutang Usaha, Kredit Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Debit Beban, Kredit Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Debit Modal, Kredit Kas<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B. Debit Kas, Kredit Pendapatan Jasa.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Kas bertambah sehingga dicatat di sisi debit. Pendapatan jasa bertambah sehingga dicatat di sisi kredit sesuai aturan pencatatan akun pendapatan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menyusun jurnal umum.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu menentukan jurnal transaksi pendapatan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C3 (Menerapkan)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 3<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Saldo normal akun kas berada di sisi &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Kredit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Debit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Kanan<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Saldo nol<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Tidak memiliki saldo<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B. Debit.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Kas merupakan kelompok aset. Semua akun aset memiliki saldo normal di sisi debit sehingga setiap penambahan kas dicatat pada sisi debit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Memahami karakteristik akun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu menentukan saldo normal akun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C2 (Memahami)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 4<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Perusahaan membayar utang usaha sebesar Rp1.800.000 melalui transfer bank. Dampak transaksi tersebut adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Kas bertambah dan utang bertambah.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Kas berkurang dan utang berkurang.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Modal bertambah.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Pendapatan bertambah.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Beban bertambah.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B. Kas berkurang dan utang berkurang.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Pembayaran utang menyebabkan kas berkurang dan sekaligus mengurangi kewajiban perusahaan. Tidak ada pengaruh langsung terhadap pendapatan maupun modal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menganalisis transaksi keuangan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu menentukan dampak transaksi terhadap akun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C3 (Menerapkan)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sedang<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 5<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Akun yang termasuk kelompok liabilitas adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Peralatan<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Utang Usaha<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Modal<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Pendapatan Jasa<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C. Utang Usaha.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Utang usaha merupakan kewajiban perusahaan kepada pihak lain sehingga termasuk kelompok liabilitas. Kas dan peralatan adalah aset, sedangkan modal termasuk ekuitas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mengidentifikasi klasifikasi akun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu membedakan jenis-jenis akun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C2 (Memahami)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 6<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Perusahaan membeli peralatan secara kredit senilai Rp8.000.000. Jurnal yang benar adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Debit Peralatan Rp8.000.000, Kredit Kas Rp8.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Debit Kas Rp8.000.000, Kredit Utang Usaha Rp8.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Debit Peralatan Rp8.000.000, Kredit Utang Usaha Rp8.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Debit Beban Peralatan Rp8.000.000, Kredit Kas Rp8.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Debit Modal Rp8.000.000, Kredit Peralatan Rp8.000.000<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C. Debit Peralatan Rp8.000.000, Kredit Utang Usaha Rp8.000.000.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Peralatan bertambah sehingga dicatat di sisi debit. Karena pembelian dilakukan secara kredit, timbul utang usaha yang dicatat pada sisi kredit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menyusun jurnal transaksi pembelian.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu mencatat transaksi pembelian secara kredit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C3 (Menerapkan)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sedang<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 7<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Dokumen yang digunakan sebagai dasar pencatatan transaksi ke dalam jurnal disebut &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Buku Besar<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Bukti Transaksi<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Neraca Saldo<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Jurnal Penyesuaian<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Laporan Laba Rugi<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B. Bukti Transaksi.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Sebelum dicatat ke jurnal, setiap transaksi harus memiliki bukti transaksi seperti faktur, kuitansi, nota, atau bukti pembayaran agar pencatatan dapat dipertanggungjawabkan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Memahami siklus akuntansi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu mengidentifikasi dokumen sumber transaksi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C2 (Memahami)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 8<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Jika aset perusahaan sebesar Rp120.000.000 dan liabilitas sebesar Rp45.000.000, maka besar ekuitas adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Rp65.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Rp70.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Rp75.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Rp80.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Rp85.000.000<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C. Rp75.000.000.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Persamaan dasar akuntansi:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ekuitas = Aset \u2212 Liabilitas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">= Rp120.000.000 \u2212 Rp45.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">= <strong>Rp75.000.000<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menggunakan persamaan dasar akuntansi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu menghitung ekuitas berdasarkan data yang tersedia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C3 (Menerapkan)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sedang<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 9<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Akun yang digunakan untuk mencatat tagihan kepada pelanggan akibat penjualan secara kredit adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Piutang Usaha<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Utang Usaha<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Modal<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Beban Sewa<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B. Piutang Usaha.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Piutang usaha merupakan hak perusahaan untuk menerima pembayaran dari pelanggan yang melakukan pembelian atau menggunakan jasa secara kredit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mengidentifikasi fungsi akun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu menentukan akun yang digunakan dalam transaksi kredit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C2 (Memahami)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 10<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Tujuan utama penyusunan laporan laba rugi adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Mengetahui posisi aset perusahaan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Mengetahui jumlah kas perusahaan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Mengetahui laba atau rugi selama periode tertentu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Menentukan jumlah utang perusahaan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Mengetahui saldo modal awal.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C. Mengetahui laba atau rugi selama periode tertentu.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Laporan laba rugi digunakan untuk mengetahui kinerja perusahaan dengan membandingkan pendapatan dan beban selama satu periode akuntansi sehingga dapat diketahui apakah perusahaan memperoleh laba atau mengalami rugi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Memahami tujuan laporan keuangan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu menjelaskan fungsi laporan laba rugi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C2 (Memahami)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 11<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Perusahaan menerima pelunasan piutang usaha sebesar Rp6.000.000 secara tunai. Jurnal yang benar adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Debit Piutang Usaha, Kredit Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Debit Kas, Kredit Piutang Usaha<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Debit Pendapatan, Kredit Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Debit Beban, Kredit Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Debit Modal, Kredit Piutang<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B. Debit Kas, Kredit Piutang Usaha.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Kas bertambah sehingga dicatat di sisi debit. Piutang usaha berkurang karena pelanggan telah melunasi kewajibannya sehingga dicatat di sisi kredit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menyusun jurnal penerimaan kas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu mencatat transaksi pelunasan piutang.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C3 (Menerapkan)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 12<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Saldo normal akun utang usaha berada pada sisi &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Debit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Kredit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Aktiva<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Pendapatan<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Beban<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B. Kredit.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Utang usaha termasuk kelompok liabilitas. Semua akun liabilitas memiliki saldo normal di sisi kredit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Memahami karakteristik akun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu menentukan saldo normal akun liabilitas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C2 (Memahami)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 13<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Perusahaan membayar beban listrik sebesar Rp850.000 secara tunai. Jurnal yang benar adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Debit Kas, Kredit Beban Listrik<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Debit Beban Listrik, Kredit Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Debit Utang, Kredit Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Debit Modal, Kredit Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Debit Peralatan, Kredit Kas<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B. Debit Beban Listrik, Kredit Kas.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Beban bertambah dicatat di sisi debit, sedangkan kas berkurang dicatat di sisi kredit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menyusun jurnal pengeluaran kas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu mencatat transaksi pembayaran beban.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C3 (Menerapkan)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 14<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Laporan keuangan yang menunjukkan posisi aset, liabilitas, dan ekuitas pada tanggal tertentu disebut &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Laporan Laba Rugi<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Buku Besar<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Neraca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Jurnal Umum<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Arus Kas<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C. Neraca.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Neraca menyajikan posisi keuangan perusahaan pada suatu tanggal tertentu yang terdiri atas aset, liabilitas, dan ekuitas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Memahami jenis laporan keuangan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu mengidentifikasi fungsi neraca.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C2 (Memahami)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 15<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Perusahaan menerima investasi tambahan dari pemilik sebesar Rp20.000.000 dalam bentuk kas. Dampak transaksi tersebut adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Kas bertambah dan modal bertambah.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Kas berkurang dan modal bertambah.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Kas bertambah dan utang bertambah.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Beban bertambah.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Pendapatan berkurang.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A. Kas bertambah dan modal bertambah.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Investasi pemilik menambah aset berupa kas sekaligus meningkatkan ekuitas atau modal perusahaan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menganalisis pengaruh transaksi terhadap persamaan dasar akuntansi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu menentukan perubahan akun akibat investasi pemilik.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C3 (Menerapkan)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sedang<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 16<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Tahap pertama dalam siklus akuntansi adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Menyusun laporan keuangan<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Membuat jurnal penyesuaian<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Menganalisis transaksi<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Menyusun neraca saldo<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Menutup buku<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C. Menganalisis transaksi.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Sebelum transaksi dicatat ke jurnal, setiap transaksi harus dianalisis terlebih dahulu agar akun yang terpengaruh dapat ditentukan dengan benar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Memahami siklus akuntansi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu mengurutkan tahapan siklus akuntansi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C2 (Memahami)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 17<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Perusahaan membayar sewa gedung untuk satu bulan sebesar Rp3.000.000 secara tunai. Akun yang didebit adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Beban Sewa<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Utang Usaha<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Pendapatan Sewa<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Modal<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B. Beban Sewa.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Pembayaran sewa merupakan beban perusahaan sehingga akun Beban Sewa bertambah dan dicatat di sisi debit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menentukan akun yang terpengaruh transaksi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu mengidentifikasi akun debit dan kredit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C3 (Menerapkan)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 18<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Akun yang termasuk kelompok aset tetap adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Piutang Usaha<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Peralatan<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Utang Usaha<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Pendapatan Jasa<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C. Peralatan.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Peralatan merupakan aset tetap yang digunakan dalam kegiatan operasional perusahaan dan memiliki masa manfaat lebih dari satu periode akuntansi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mengidentifikasi klasifikasi akun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu membedakan aset lancar dan aset tetap.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C2 (Memahami)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 19<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Jika total aset perusahaan sebesar Rp250.000.000 dan ekuitas sebesar Rp160.000.000, maka jumlah liabilitas adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Rp70.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Rp80.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Rp90.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Rp100.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Rp110.000.000<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C. Rp90.000.000.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Gunakan persamaan dasar akuntansi:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Liabilitas = Aset \u2212 Ekuitas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">= Rp250.000.000 \u2212 Rp160.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">= <strong>Rp90.000.000<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menggunakan persamaan dasar akuntansi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu menghitung liabilitas berdasarkan data keuangan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C3 (Menerapkan)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sedang<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 20<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Fungsi utama buku besar dalam akuntansi adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Menyimpan bukti transaksi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Mengelompokkan transaksi berdasarkan akun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Menghitung pajak perusahaan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Menentukan laba perusahaan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Menyusun jurnal penyesuaian.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B. Mengelompokkan transaksi berdasarkan akun.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Buku besar digunakan untuk mengelompokkan seluruh transaksi yang telah dicatat di jurnal umum ke dalam masing-masing akun sehingga saldo setiap akun dapat diketahui.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Memahami fungsi buku besar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu menjelaskan tujuan penyusunan buku besar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C2 (Memahami)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 21<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Perusahaan menerima pendapatan jasa sebesar Rp5.500.000 secara kredit. Jurnal yang benar adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Debit Kas, Kredit Pendapatan Jasa<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Debit Piutang Usaha, Kredit Pendapatan Jasa<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Debit Pendapatan Jasa, Kredit Piutang Usaha<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Debit Beban, Kredit Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Debit Modal, Kredit Pendapatan<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B. Debit Piutang Usaha, Kredit Pendapatan Jasa.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Karena pembayaran belum diterima, perusahaan memiliki hak tagih kepada pelanggan sehingga Piutang Usaha bertambah (debit). Pendapatan Jasa bertambah sehingga dicatat pada sisi kredit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menyusun jurnal transaksi pendapatan kredit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu mencatat transaksi jasa secara kredit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C3 (Menerapkan)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sedang<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 22<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Akun yang termasuk kelompok ekuitas adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Piutang Usaha<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Modal Pemilik<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Utang Usaha<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Beban Gaji<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C. Modal Pemilik.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Modal Pemilik merupakan hak pemilik atas aset perusahaan setelah dikurangi seluruh liabilitas sehingga termasuk kelompok ekuitas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mengidentifikasi klasifikasi akun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu membedakan akun aset, liabilitas, dan ekuitas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C2 (Memahami)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 23<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Perusahaan membeli perlengkapan kantor secara kredit senilai Rp2.000.000. Jurnal yang benar adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Debit Perlengkapan, Kredit Utang Usaha<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Debit Kas, Kredit Utang Usaha<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Debit Peralatan, Kredit Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Debit Beban, Kredit Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Debit Modal, Kredit Kas<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A. Debit Perlengkapan, Kredit Utang Usaha.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Perlengkapan bertambah sehingga dicatat pada sisi debit. Karena pembelian dilakukan secara kredit, timbul Utang Usaha yang dicatat pada sisi kredit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menyusun jurnal pembelian kredit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu mencatat transaksi pembelian perlengkapan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C3 (Menerapkan)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sedang<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 24<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Perusahaan membayar gaji karyawan sebesar Rp4.500.000 secara tunai. Akun yang dikredit adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Beban Gaji<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Modal<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Utang Gaji<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Pendapatan<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B. Kas.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Kas berkurang karena digunakan untuk membayar gaji sehingga dicatat pada sisi kredit. Beban Gaji bertambah dan dicatat pada sisi debit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menentukan akun debit dan kredit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu menentukan posisi akun dalam jurnal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C3 (Menerapkan)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 25<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Laporan keuangan yang menunjukkan arus masuk dan arus keluar kas selama satu periode disebut &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Neraca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Laporan Perubahan Modal<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Laporan Arus Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Buku Besar<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Jurnal Umum<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C. Laporan Arus Kas.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Laporan arus kas menyajikan informasi mengenai penerimaan dan pengeluaran kas perusahaan selama satu periode akuntansi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Memahami jenis laporan keuangan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu menjelaskan fungsi laporan arus kas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C2 (Memahami)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 26<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Persamaan dasar akuntansi yang benar adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Aset = Ekuitas \u2212 Liabilitas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Aset = Liabilitas + Ekuitas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Liabilitas = Aset + Beban<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Pendapatan = Aset + Modal<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Ekuitas = Pendapatan + Kas<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B. Aset = Liabilitas + Ekuitas.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Persamaan dasar akuntansi menunjukkan bahwa seluruh aset perusahaan berasal dari sumber dana berupa liabilitas dan ekuitas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Memahami konsep dasar akuntansi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu mengingat persamaan dasar akuntansi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C1 (Mengingat)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 27<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Jika aset perusahaan Rp180.000.000 dan liabilitas Rp75.000.000, maka ekuitas perusahaan adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Rp95.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Rp100.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Rp105.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Rp110.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Rp115.000.000<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C. Rp105.000.000.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Gunakan persamaan dasar akuntansi:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ekuitas = Aset \u2212 Liabilitas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">= Rp180.000.000 \u2212 Rp75.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">= <strong>Rp105.000.000<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menggunakan persamaan dasar akuntansi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu menghitung ekuitas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C3 (Menerapkan)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sedang<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 28<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Tujuan utama jurnal umum adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Menghitung laba perusahaan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Mencatat transaksi secara kronologis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Menentukan harga jual.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Menghitung pajak.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Menentukan saldo kas.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B. Mencatat transaksi secara kronologis.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Jurnal umum digunakan untuk mencatat seluruh transaksi berdasarkan urutan tanggal sebelum diposting ke buku besar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Memahami fungsi jurnal umum.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu menjelaskan tujuan jurnal umum.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C2 (Memahami)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 29<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Perusahaan melunasi utang bank sebesar Rp10.000.000 menggunakan kas. Dampak transaksi tersebut adalah &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Kas bertambah dan utang bertambah.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Kas berkurang dan utang berkurang.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Kas bertambah dan modal bertambah.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Pendapatan bertambah.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Beban bertambah.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B. Kas berkurang dan utang berkurang.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Pembayaran utang mengurangi kas sebagai aset dan mengurangi utang sebagai liabilitas. Transaksi ini tidak memengaruhi pendapatan maupun ekuitas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menganalisis transaksi terhadap persamaan dasar akuntansi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu menentukan perubahan akun akibat pelunasan utang.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C3 (Menerapkan)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sedang<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3 menit<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soal Nomor 30<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pertanyaan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Laporan yang menunjukkan perubahan modal pemilik selama satu periode disebut &#8230;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pilihan Jawaban<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A. Neraca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Laporan Arus Kas<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Laporan Perubahan Modal<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D. Buku Besar<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E. Jurnal Penyesuaian<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Jawaban Benar<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C. Laporan Perubahan Modal.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pembahasan Lengkap<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Laporan perubahan modal menyajikan informasi mengenai saldo modal awal, tambahan investasi, laba atau rugi, prive, hingga saldo modal akhir selama satu periode akuntansi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kompetensi yang Diukur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Memahami jenis laporan keuangan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Indikator Pembelajaran<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peserta didik mampu menjelaskan fungsi laporan perubahan modal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Level Kognitif (Taksonomi Bloom C1\u2013C6)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C2 (Memahami)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tingkat Kesulitan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mudah<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Estimasi Waktu Pengerjaan<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 menit<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kesimpulan<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Menguasai <strong>contoh soal akuntansi<\/strong> merupakan langkah penting untuk memahami konsep dasar hingga proses penyusunan laporan keuangan. Dengan rutin berlatih, Anda akan lebih mudah menganalisis transaksi, menentukan akun yang terpengaruh, menyusun jurnal umum, hingga memahami hubungan antara aset, liabilitas, dan ekuitas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Melalui kumpulan <strong>30 contoh soal akuntansi lengkap dengan kunci jawaban<\/strong> ini, diharapkan Anda semakin siap menghadapi ulangan, ujian sekolah, TKA, maupun seleksi akademik lainnya. Teruslah berlatih agar kemampuan dalam menyelesaikan berbagai kasus akuntansi menjadi lebih cepat, tepat, dan akurat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Contoh soal akuntansi merupakan salah satu media belajar yang efektif untuk memahami proses pencatatan, penggolongan, hingga penyusunan laporan keuangan. Melalui&hellip;<\/p>\n","protected":false},"author":3,"featured_media":2056,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2055","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pendidikan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>30 Contoh Soal Akuntansi Lengkap dengan Kunci Jawaban Terbaru<\/title>\n<meta name=\"description\" content=\"30 soal akuntansi lengkap dengan jawaban. 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