Tes Persiapan OLIM

Wich of the following accounting cycle is correct?

• Evidence - Journal – General Ledger – Financial Statement

• Journal – General Journal – Adjustment Entries – Financial Statement – Worksheet – Closing Entries – Post Closing Trial Balance – Reversing Entries

• Evidence – Journal – General Journal – Adjustment Entries – Financial Statement – Closing Journal Entries – Post Closing Trial Balance

• Journal – General Ledger – Financial Statement – Closing Entries – Post Closing Trial Balance

• Journal – General Journal – Worksheet – Financial Statement – Closing Journal Entries – Post Closing Trial Balance

These are condition if an assets has increased, except for ....

• Decrease in other assets

• Increase in liability

• Decrease in owner’s equity

• Increase in owner’s equity

• All answer are true

Transaksi pembelian kredit yang dibayar menggunakan promes dicatat sebagai ....

• Wesel bayar

• Wesel tagih

• Utang usaha

• Pembelian

• Utang obligasi

In recording an accounting transaction in a double-entry system:

• The amount of the debits must equal the amount of the credits

• The number of debit accounts must equal the number of credit accounts

• There must always be entries made on both sides of the accounting equation

• There must only be entries made one on debit side and one on debit side

• There must only be two accounts affected by any transaction

Dari pernyataan di bawah ini manakah yang menunjukkan persamaan dasar akuntansi diperluas? ....

• Assets = Liabilities + Share Capital + Retained Earning + Dividend – Revenues – Expense

• Asset + Dividends + Expense = Liabilities + Share Capital + Retained Earning + Revenues

• Assets – Liabilities – Share Capital + Reterned Earning + Revenue – Expense

• Assets = Revenue + Expense – Liabilites

• Assets = Liabilities + Owner Equity

First level of conceptual frame work is ....

• Journal

• Basic objective

• Assumption

• Principles

• Element Financial Statement

Recording transactions in the company must be stated in the form of foreign currency notes which company it. Stands it included on one of the basic assumption of accounting, namely ....

• Separate Entity

• Going Concern

• Unit Monetary

• Economic Entity

• Time Periode

Manakah yang merupakan standar akuntansi yang berlaku di Indonesia? ....

• Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik, Standar Akuntansi Keuangan Konveregensi International Financial Reporting Standart, Standar Akuntansi Syariah, Standar Akuntansi Pemerintahan

• Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik, Standar Akuntansi Keuangan Konveregensi International Financing Repoting Standart, Standar Akuntansi Syariah, Standar Akuntansi Pemerintahan

• Standar Akuntansi Keuangan Ekuitas Tanpa Akuntanbilitas Publik, Standar Akuntansi Keuangan Konveregensi International Financial Reporting Standart, Standar Akuntansi Syariah, Standar Akuntansi Pemerintahan

• Standar Akuntansi Keuangan Entabilitas Tanpa Akuntanbilitas Publik, Standar Akuntansi Keuangan Konveregensi International Financial Reporting Standart, Standar Akuntansi Syariah, Standar Akuntansi Pemerintahan

• Standar Akuntansi Keuangan Entitas Tanpa Akuntan Publik, Standar Akuntansi Keuangan Konveregensi International Financing Reporting Standart, Standar Akuntansi Syariah, Standar Akuntansi Pemerintahan

Which of the following account that classified as short term liabilities ? ....

• Bank BNI Loan

• Account Payable

• Account Receivable

• Mortgage Payable

• Payable Expense

Following account that belonging to the contra account is ....

• Allowance for Doubtful, Gain on Sale of Fixed Assets

• Allowance for Doubtful, Accumulated Depreciation Vehicles

• Sales Return, Prive, Sales

• Account Payable, Ba