Soal Tryout NAF Olimpiade 2024

Some characteristics of receivables are follows: I. Evidenced by sales invoice and received report II. Can be sold to bank before the due date III. Money to be received in near future from customer IV. From sales or an exchange from accounts receivable V. Evidenced by a formal written promise to pay VI. Credit sales transactions by debiting it and crediting sales revenue The characteristics of notes receivable are…

• a), b), and c)
• a), b), c), and d)
• b), c), d), e), and f)
• a), b), c), d), and f)
• a), b), c), and f)

Adanya outstanding check maka dalam rekonsiliasi bank akan mengakibatkan...

• Menambah saldo kas di bank
• Menambah saldo kas di perusahaan
• Tidak ada jawaban yang benar
• Mengurangi saldo kas di bank
• Mengurangi saldo kas dari perusahaan

Perhatikan transaksi CV. Garuda Indonesia sebagai berikut: I. Pembelian kredit sebesar Rp57.721.500 II. Retur pembelian sebesar Rp1.721.500 III. Pembelian tunai sebesar Rp48.500.000 IV. Rabat Rp687.500 V. Pembayaran utang sebesar Rp30.721.000 Dari data mutasi utang di atas, maka saldo utang CV. Garuda Indonesia adalah...

• 18754821
• 18863018
• 24591500
• 25279000
• 55300518

Jenis jurnal yang tepat untuk mencatat penyusutan aset tetap adalah...

• Jurnal penerimaan kas
• Jurnal umum
• Jurnal pengeluaran kas
• Jurnal penjualan
• Jurnal pembelian

Dalam laporan posisi keuangan suatu perusahaan, penyajian aset didasarkan pada...

• Solvabilitas
• Likuiditas
• Profitabilitas
• Tidak ada jawaban benar
• Semua jawaban benar

PT. Melati membeli 100 lot saham dengan nilai nominal Rp10.000 per lembar. Saham tersebut dibeli dengan harga 108% dari nilai nominal. Selain itu terdapat biaya provisi dan lainnya sebesar Rp1.250.000. Maka harga perolehan saham tersebut adalah...

• 98750000
• 100000000
• 108000000
• 106750000
• 109250000

Current Asset are...

• Company assets are intended to finance non-operational costs
• Company assets that are easily converted into cash
• Company assets that are difficult to convert into cash
• Company property intended to pay for company losses
• Company assets that are easily calculated

The following which are not included in current assets are...

• Cash
• Receivables
• Prepaid Expenses
• Inventory
• Copyright

Uncollectible receivables will be an operational expense of the company because these uncollectible receivables are a risk of credit sales. Recording uncollectible accounts using 2 methods. those methods are ...

• Direct method and periodic method
• Periodic method and allowance method
• Direct method and perpetual method
• Periodic method and perpetual method
• Direct method and allowance method

The net profit reported in the financial statements of the company "Wulan" is $90,000,000.00. But adjusting entries at the end of the period have not been made known that the supplies expense is Rp2.700,000,00 and Rp1.300,000,00 salary debts. In accordance with this information, the net profit after the corrected value is ...

• 86000000
• 87300000
• 88700000
• 90000000
• 92700000