UTS AKUNTANSI KEUANGAN MAKSI UNIBA

Apakah tujuan dari conceptual framework?

• Untuk memastikan bahwa kegiatan ekonomi dapat disesuaikan dengan bentuk hukum perusahaan

• Untuk memisahkan kegiatan dengan perusahaan pesaing

• Untuk menyediakan informasi yang dapat diperbandingkan antar perusahaan

• Untuk membantu profesi dalam memecahkan masalah praktik yang muncul dan memberikan dasar dalam pengembangan standar yang lebih berguna

Apakah Asumsi dasar yang digunakan jika perusahan melaporkan kegiatannya berdasarkan tahunan?

• Economic entity assumption

• Going concern assumption

• Periodicity assumption

• Monetary unit assumption

Perusahaan melakukan kebijakan depresiasi dan amortisasi  sesuai dengan asumsi dasar International Accounting Standards Board

• Periodicity

• Decision usefulness

• Monetary unit

• Going concern

The measurement principle includes the

• fair value principle only

• historical cost principle only

• revenue recognition principle and expense recognition principle

• historical cost principle and the fair value principle

Under International Financial Reporting Standards (IFRS) real accounts include all of the following except

• Dividends

• Assets

• Liabilities

• Equity

Which type of account is always debited during the closing process?

• Dividends

• Expense

• Revenue

• Retained earnings

Which of the following is not a financial asset?

• Cash

• Equity investment

• Inventory

• Receivables

Which of the following are reported at fair value?

• Debt investments

• Equity investments

• Both debt and equity investments

• None of these answers choices are correct

A gain on sale of a debt investment is the excess of the selling price over the bonds

• market price

• fair value

• face value

• book value

Dividends tidak dibayarkan pada:

• noncumulative preference shares

• nonparticipating preference shares

• treasury shares

• Dividends are paid on all of these