What is the main purpose of a company establishing a petty cash fund?

• To record large transactions

• To store a large amount of cash

• To avoid the use of non-cash money

• To efficiently meet small operational obligations

• To record all cash transactions

What is meant by a fixed fund system in petty cash management?

• Petty cash that is adjusted each time an expenditure occurs

• Recording is done directly for each petty cash transaction

• Petty cash balance remains fixed and recording is done during replenishment

• Petty cash that fluctuates in value according to needs

• Petty cash is replenished every month

Where is the position of petty cash in the financial statements?

• Long-term liabilities

• Current assets section

• Accounts receivable section

• Owner's equity section

• Short-term liabilities section

Short-term investments classified as cash equivalents must have a maturity date?

• Less than 1 month

• Less than 3 months

• 3 months to 6 months

• Less than 1 year

• More than 1 year

If PT Mawar establishes a petty cash fund of IDR 100,000 and uses a fixed fund system. On January 3, there were expenditures of IDR 30,000 for office supplies and IDR 25,000 for transportation. What is the remaining petty cash balance?

• IDR 40,000

• IDR 45,000

• IDR 55,000

• IDR 60,000

• IDR 65,000

On January 5, PT Mawar uses a fixed fund system with an initial balance of IDR 100,000. If the total expenditure is IDR 90,000, how much check needs to be issued for the refill?

• IDR 70,000

• IDR 75,000

• IDR 80,000

• IDR 85,000

• IDR 90,000

What is the total cost of purchasing the bonds?

• IDR 50,000,000

• IDR 54,000,000

• IDR 51,000,000

• IDR 53,000,000

• IDR 55,000,000

In the fluctuating fund method, every petty cash expenditure will be recorded immediately. What is the impact of this method on the petty cash account?

• Petty cash account remains the same

• Petty cash account always increases

• Petty cash account always changes

• Petty cash account only changes during replenishment

• Petty cash account is not used

What is the main purpose of short-term investments by companies?

• Increase debt

• Maximize profit in a short time

• Increase the company's fixed assets

• Reduce the company's capital

• Increase operational costs

If PT ABC purchases shares worth IDR 50,000,000 and at the end of the year the market value of the shares increases to IDR 53,000,000, how should the unrealized gain be recorded?

• Cash (D) IDR 3,000,000; Investment in Shares (K) IDR 3,000,000

• Investment in Shares (D) IDR 3,000,000; Unrealized Gain (K) IDR 3,000,000

• Investment in Shares (D) IDR 50,000,000; Cash (K) IDR 3,000,000

• Cash (D) IDR 53,000,000; Investment in Shares (K) IDR 50,000,000

• Unrealized Gain (D) IDR 3,000,000; Cash (K) IDR 3,000,000