Modul 2 UNESA International QUIZ

How to record journal for Credit Sales?

• AR D
  VAT OUT D

  Sales K

• Sales D
  VAT-IN D
  AR K

• AR D
  VAT OUT K

  Sales K

• AR D
  VAT IN K

  Sales K

What alternative procedures if AR Confirmation Not replied by customer?

• Cut off Procedures

• Subsequent collection

• Test of Control

• Journal Testing

For sales transaction in PT SUGUS Cases, will recognize sales journal with requirement?

• FOB Shipping Point

• FOB Destination

• FOB Sales Receipt

• FOB Delivery Order

On page 51 Modul 2 Book 1, What Management assertions for Provision allowance for Account Receivables or Write-off AR has been assessed as quite adequate?

• Completeness

• Cut-off

• Classification

• Valuation

On page 51 Modul 2 Book 1, What Management assertions for The recognize of sales methods must be in accordance with the nature of the company's activities and appropriate accounting principles?

• Cut off

• Disclosure

• Accuracy

• Valuation

For cut-off procedures, what document will we check?

• Invoice

• Bank receipt

• Sales Order

• Delivery Order

Whats Document for sales and account receivables transaction,except?

• Sales Order

• Receiving Report

• Tax Invoice

• Delivery Note

The amount of Account Receivables Outstanding for PT Overseas Inc is Rp 350.000.000 ($25.000) as of June 30, 2018, How much Outstanding amount of Account Receivables as Dec 31, 2018 if we knowing the middle rate of BI Rp. 15.000?

• Rp. 375.000.000

• Rp 420.000.000

• Rp 350.000.000

• 475.000.000

How to record Journal for adjust forex transaction No 8?

• AR D

  Gain forex K

• Gain Forex D

  AR K

• AR D

  Loss Forex K

• Loss Forex D

  AR K

For subsequent collection Account Receivables, what's document we can traced beside bank receipt voucher so we can make sure the subsequent collection exist?

• Sales order

• Delivery Note

• Bank Statement

• Invoice