Contoh Soal Akuntansi

Accounting is the process of:

• Collecting and recording the company's economic data only

• Identifying, recording, and communicating economic information

• Paying the company's debts

• Determining the market value of a product

The financial statement that shows the financial position of an entity at a specific point in time is:

• Income Statement

• Statement of Changes in Equity

• Balance Sheet

• Cash Flow Statement

The following transaction will increase assets and equity:

• Payment of accounts payable

• Owner's investment in cash

• Purchase of supplies on credit

• Payment of employee salaries

If the company buys supplies worth Rp5,000,000 in cash, then:

• Assets increase and equity increases

• Assets increase and liabilities increase

• Assets increase and assets decrease

• Equity increases and liabilities decrease

Which of the following is included in real/permanent accounts?

• Service revenue

• Salary expense

• Cash

• Rent expense

In the basic accounting equation, if assets increase by Rp10,000,000 and liabilities remain the same, then:

• Equity decreases by Rp10,000,000

• Equity remains the same

• Equity increases by Rp10,000,000

• Assets also decrease by Rp10,000,000

The following account is included in the liabilities group:

• Capital

• Accounts Receivable

• Unearned Revenue

• Salary Expense

General journals are used to record:

• Only cash transactions

• Only purchase transactions

• All financial transactions that occur

• Only sales transactions

The following is not a fundamental principle in accounting:

• Historical Cost Principle

• Revenue Recognition Principle

• Conservatism Principle

• Economic Entity Principle

The company receives revenue of Rp2,000,000 in cash. The impact of this transaction is:

• Assets increase, revenue increases

• Assets increase, expenses increase

• Assets increase, liabilities increase

• Assets decrease, revenue increases