AKUNTANSI KEUANGAN

Three basic activities in Accounting is…

• Identifying, recording and communicating
• Identifying, recording and reporting
• Identifying, reporting and communicating
• Identifying, classificating and communicating
• Clasificating, recording and communicating

Accounting records the transactions that can be expressed in monetary terms. This assumption is called…

• Economic entity
• Going concern
• Historical cost
• Monetary unit
• Periodicity

The implication of the materiality principle is that a company should prepare…

• Income statement
• Retained earning statement
• Statement of financial position
• Statement of cash flow
• Notes to financial statement

A career in accounting that uses accounting and auditing concepts, and investigative skills into theft and fraud is called…

• Public accounting
• Government
• Private accounting
• Auditing
• Forensic accounting

IFRS is considered to be more…

• Principles-based and less rules-based than GAAP
• Rules-based and less principles-based than GAAP
• Principles-based and more rules-based than GAAP
• Detailed than GAAP
• None of the above

On 1 March, PT. Zee bought vehicles cost $1,250 on credit from PT. Zahra. This transaction will be recorded by PT. Zahra as…

• Accounts Payable $1,520

  Vehicles $1,520

• Accounts Receivable $1,250

  Vehicles $1,250

• Vehicles $1,250

  Accounts payable $1,250

• Accounts Receivable $1,520

  Vehicles $1,520

• Vehicles $1,520

  Accounts Payable $1,520

On 27 March, Syahila paid the office rent $790 for March. This transaction impacted the accounting equation…

• Decrease asset and increase equity

• Increase asset and decrease equity

• Decrease asset and decrease cash

• Decrease asset and decrease equity

• Increase expense and decrease cash

Barokah Company is a car showroom company. On 17 February 2016 this company bought 13 cars from Mr. Salman for Rp. 157,000,000 each. Cash payment was made for 11 cars and the remaining was on account. This transaction was recorded as…

• Vehicle Rp. 2,041,000,000

  Cash Rp. 1,727,000,000

  Accounts Payable Rp. 314,000,000

• Vehicle Rp. 2,410,000,000

  Cash Rp. 2,410,000,000

• Merchandise inventory Rp. 2,410,000,000

  Cash Rp. 2,410,000,000

• Merchandise inventory Rp. 1,727,000,000

  Accounts payable Rp. 1,727,000,000

• Merchandise inventory Rp. 2,041,000,000

  Cash Rp. 1,727,000,000

  Accounts payable Rp. 314,000,000

The transactions at PT HimaAksi on November 2015 were as follow:

3 Nov : Bought office supply for Rp. 22,420,000 from Pesda ATK, paid Rp. 2,150,000 and the remaining will be paid later (2/10, n/30).

10 Nov : Paid the amount outstanding of Rp. 9,000,000 to Pesda ATK

15 Nov : The remaining of Pesda ATK’s payable is paid.

Based on the transactions above, the cash balance that must be paid on 10 November is…

• Rp. 9,000,000

• Rp. 9,180,000

• Rp. 8,820,000

• Rp. 20,270,000

• Rp. 20,900,000

Pada tanggal 13 Maret 2016 PT Feum menerima pesanan seragam sekolah sebanyak 100 buah. Pada tanggal 14 Maret 2016 PT Feum membeli benang sebanyak 15 gulung @ Rp.37.500. Jurnal transaksi pada tanggal 14 Maret 2016 adalah…

• Persediaan bahan baku Rp. 562.500

  Kas Rp. 562.500

• Persediaan bahan penolong Rp. 526.500

  Kas Rp. 526.500

• Pembelian Rp. 370.500

  Kas Rp. 370.500

• Persediaan bahan penolong Rp. 562.500

  Kas Rp. 562.500

• Persediaan barang dagang Rp. 526.500

  Kas Rp. 526.500