perusahaan biasanya berskala kecil (UMKM)&nbsp;

pendapatannya berasal dari hasil penjualan jasa&nbsp;

terdapat penghitungan harga pokok penjualan (HPP)&nbsp;

perusahaan melakukan penyesuaian terhadap persediaan barang dagang&nbsp;

laba atau rugi perusahaan didapatkan dengan mencari selisih antara pendapatan dan HPP&nbsp;

Karakteristik perusahaan jasa yang membedakan dibandingkan perusahaan dagang atau manufaktur adalah &hellip;.&nbsp;

pabrik kursi&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

situs jual beli online&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

toko barang antik&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;&nbsp;

restoran&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Berikut ini yang&nbsp;merupakan contoh perusahaan jasa adalah &hellip;.&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />

durability&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

intangibility&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

variability&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

perishability&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

inseparability&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Jasa yang diberikan tidak bisa disamakan karena disesuaikan dengan selera, waktu, tempat, dan karakteristik konsumen disebut &hellip;.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

jasa&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

dagang&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

pelayanan&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

perusahaan jasa&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

perusahaan dagang&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Setiap kegiatan atau manfaat yang ditawarkan oleh suatu pihak pada pihak lain dan pada dasarnya tidak berwujud, serta tidak menghasilkan kepemilikan sesuatu disebut ....&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

1, 2, dan 3&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

1, 2, dan 4&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

2, 3, dan 4&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

2, 3, dan 5&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

3, 4, dan 5&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Perhatikan transaksi berikut ini! 
&nbsp;

<ol>
	<li style="text-align: justify;">Perusahaan memerintahkan bank untuk membayar sejumlah uang atas pembelian kendaraan operasional.</li>
	<li style="text-align: justify;">Perusahaan menjual sebagian aset yang tidak digunakan untuk menambah kas perusahaan .</li>
	<li style="text-align: justify;">Perusahan membayar tagihan listrik, telepon, dan air.</li>
	<li style="text-align: justify;">Seorang direktur memerintah manajer keuangan untuk mengajukan pinjaman kepada bank.</li>
	<li style="text-align: justify;">Perusahaan memiliki sejumlah piutang dari beberapa pelanggan. 
	&nbsp;</li>
</ol>

Transaksi yang menggunakan bukti internal ditunjukkan oleh nomor &hellip;.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

1 dan 2&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

1 dan 4&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

1 dan 5&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

3 dan 5&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

4 dan 5&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

Perhatikan transaksi berikut ini! 
&nbsp;

<ol>
	<li style="text-align: justify;">Perusahaan memerintahkan bank untuk membayar sejumlah uang atas pembelian kendaraan operasional.</li>
	<li style="text-align: justify;">Perusahaan menjual sebagian aset yang tidak digunakan untuk menambah kas perusahaan. .</li>
	<li style="text-align: justify;">Perusahan membayar tagihan listrik, telepon, dan air.</li>
	<li style="text-align: justify;">Seorang direktur memerintah manajer keuangan untuk mengajukan pinjaman kepada bank.</li>
	<li style="text-align: justify;">Perusahaan memiliki sejumlah piutang dari beberapa pelanggan. 
	&nbsp;</li>
</ol>

Transaksi yang menggunakan bukti transaksi eksternal ditunjukkan oleh nomor &hellip;.&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

1&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

2&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

3&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

4&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

5&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Perhatikan transaksi berikut ini! 
&nbsp;

<ol>
	<li style="text-align: justify;">Perusahaan memerintahkan bank untuk membayar sejumlah uang atas pembelian kendaraan operasional.</li>
	<li style="text-align: justify;">Perusahaan menjual sebagian aset yang tidak digunakan untuk menambah kas perusahaan .</li>
	<li style="text-align: justify;">Perusahan membayar tagihan listrik, telepon, dan air.</li>
	<li style="text-align: justify;">Seorang direktur memerintah manajer keuangan untuk mengajukan pinjaman kepada bank.</li>
	<li style="text-align: justify;">Perusahaan memiliki sejumlah piutang dari beberapa pelanggan. 
	&nbsp;</li>
</ol>

Transaksi yang menggunakan faktur sebagai bukti transaksi ditunjukkan oleh nomor &hellip;.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

2, 4, dan 5&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

3, 4, dan 5&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />

Perhatikan pernyataan berikut ini! 
&nbsp;

<ol>
	<li style="text-align: justify;">Hotel</li>
	<li style="text-align: justify;">Day care</li>
	<li style="text-align: justify;">Kafe</li>
	<li style="text-align: justify;">Usaha tambal ban</li>
	<li style="text-align: justify;">Warung kelontong 
	&nbsp;</li>
</ol>

Berdasarkan penyataan tersebut, yang termasuk contoh perusahaan jasa ditunjukkan oleh nomor &hellip;.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

1, 2, dan 3&nbsp;&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

1, 3, dan 5&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

2, 4, dan 6&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

3, 5, dan 6&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Perhatikan ciri-ciri berikut ini! 
&nbsp;

<ol>
	<li style="text-align: justify;">Kegiatannya memberi pelayanan jasa kepada masyarakat.</li>
	<li style="text-align: justify;">Pendapatan utamanya berasal dari penjualan barang yang berwujud.</li>
	<li style="text-align: justify;">Pendapatannya berasal dari hasil penjualan barang tak berwujud kepada masyarakat.</li>
	<li style="text-align: justify;">Terdapat akun persediaan barang atau barang dagangan.</li>
	<li style="text-align: justify;">Tidak terdapat perhitungan harga pokok penjualan.</li>
	<li style="text-align: justify;">Terdapat Harga pokok Penjualan untuk menentukan laba/rugi. 
	&nbsp;</li>
</ol>

Ciri-ciri perusahaan jasa ditunjukkan oleh nomor ....&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

bukti transaksi pembelian barang atau jasa secara tunai&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

bukti transaksi penjualan atau pembelian secara kredit atau tidak tunai&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />

bukti yang dikeluarkan bagian keuangan sebagai tanda telah terjadi aliran kas masuk ke perusahaan&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

bukti yang dikeluarkan bagian keuangan sebagai tanda telah terjadi aliran kas keluar dari perusahaan&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

bukti transaksi yang digunakan untuk mengurangi nominal transaksi sebelumnya yang bersifat kredit&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Berikut ini pernyataan yang benar mengenai faktur adalah &hellip;.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-latex="\;\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

kuitansi&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

faktur&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

nota kredit&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

nota kontan&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

nota debit&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Bu linda membeli pagar besi minimalis untuk rumahnya di toko pagar &ldquo;Adil Jaya&rdquo;&nbsp; secara tunai. Pihak&nbsp; toko memberikannya bukti transaksi. Bukti transaksi yang dimaksud adalah &hellip;.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-latex="\;\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

bukti transaksi penjualan atau pembelian secara kredit atau tidak tunai<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

bukti yang dikeluarkan bagian keuangan sebagai tanda telah terjadi aliran kas masuk ke perusahaan<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

bukti yang dikeluarkan bagian keuangan sebagai tanda telah terjadi aliran kas keluar dari perusahaan<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

bukti transaksi yang digunakan untuk mengurangi nominal transaksi sebelumnya yang bersifat kredit<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

surat perintah dari atasan kepada bawahan untuk melakukan aktivitas tertentu yang berkaitan dengan keuangan<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Berikut ini yang merupakan pernyataan yang tepat mengenai memo adalah &hellip;.<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

bukti memorendum dan kuitansi<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

kuitansi dan bukti kas keluar<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

bukti kas masuk dan memo<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

memo dan bukti kas keluar&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

memo dan tagihan listrik<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Hasan seorang akuntan di salah satu perusahaan swasta di Bogor, ia diberikan bukti perintah dari manajernya untuk membayar biaya listrik dan air perusahaan untuk bulan ini. Bukti transaksi yang dikeluarkan oleh manajer dan Hasan adalah ....&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-latex="\;\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;&nbsp;

7, 10, dan 20&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

12, 16, dan 20

10, 28, dan 31&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

16, 20, dan 28&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

12, 28, dan 31&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

Perhatikan transaksi bulan Agustus 2019 pada bengkel&nbsp;Matahari&nbsp;berikut ini!

<ul>
	<li style="text-align: justify;">Tanggal 7 Tn Jason mengambil uang tunai Rp2.000.000,00 untuk biaya berobat keluarganya.</li>
	<li style="text-align: justify;">Tanggal 10&nbsp;membayar biaya telepon dan internet sebesar Rp1.500.000,00.</li>
	<li style="text-align: justify;">Tanggal 12 menerima pendapatan dari servis mobil yang akan dibayar untuk bulan depan sebesar Rp3.500.000,00.</li>
	<li style="text-align: justify;">Tanggal 16 menerima pendapatan dari ganti oli mobil sebesar Rp500.000,00.</li>
	<li style="text-align: justify;">Tanggal 20 menerima tagihan listrik untuk bulan Agustus.</li>
	<li style="text-align: justify;">Tanggal 28 membayar gaji karyawan sebesar Rp10.000.000,00.</li>
	<li style="text-align: justify;">Tanggal 31 membeli peralatan bengkel seharga Rp5.000.000,00.</li>
</ul>

Transaksi yang membutuhkan bukti kas keluar&nbsp;terjadi pada tanggal ....&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

Transaksi internal bengker Matahari terjadi pada tanggal 7, 12, dan 28 Agustus 2019.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Bukti transaksi yang digunakan untuk tanggal 7&nbsp;dan&nbsp;20&nbsp;adalah bukti memorendum.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Transaksi eksternal bengkel Matarahri terjadi pada tanggal 12, 16, dan 31 Agustus 2019.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Pada tanggal 28 Agustus 2019 manajer membuat&nbsp;memo untuk membayar gaji karyawan.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Faktur digunakan untuk transaksi yang terjadi pada tanggal 16 Agustus 2019.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Perhatikan transaksi bulan Agustus 2019 pada bengkel&nbsp;Matahari&nbsp;berikut ini! 
&nbsp;

<ul>
	<li style="text-align: justify;">Tanggal 7 Tn Jason mengambil uang tunai Rp2.000.000,00 untuk biaya berobat keluarganya.</li>
	<li style="text-align: justify;">Tanggal 10&nbsp;membayar biaya telepon dan internet sebesar Rp1.500.000,00.</li>
	<li style="text-align: justify;">Tanggal 12 menerima pendapatan dari servis mobil yang akan dibayar untuk bulan depan sebesar Rp3.500.000,00.</li>
	<li style="text-align: justify;">Tanggal 16 menerima pendapatan dari ganti oli mobil sebesar Rp500.000,00.</li>
	<li style="text-align: justify;">Tanggal 20 menerima tagihan listrik untuk bulan Agustus.</li>
	<li style="text-align: justify;">Tanggal 28 membayar gaji karyawan sebesar Rp10.000.000,00.</li>
	<li style="text-align: justify;">Tanggal 31 membeli peralatan bengkel seharga Rp5.000.000,00. 
	&nbsp;</li>
</ul>

Permyataan yang tepat mengenai transaksi tersebut adalah ...&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;