OSN Akutansi

Financial information is used by various internal and external parties of a company. One of them is investors, whose objective is to assess the company’s financial performance and determine whether to buy, hold, or sell their investment in the company.....

• assessing the company's future prospects,

• determining whether to increase or decrease capital

• determining the company's ability to repay debts

• determining the amount of tax to be levied.

• determine operational load fulfillment decisions

• Cash: Rp 3,000,000

• Accounts Receivable: Rp 400,000

• Service Revenue: Rp 5,000,000

• Unearned Rent Revenue: Rp 350,000

• Interest Revenue: Rp 270,000

• Salary Expense: Rp 2,100,000

• Supplies Expense: Rp 3,400,000

• Administrative Expense: Rp 450,000

• Depreciation Expense – Equipment: Rp 800,000

• Determine Net Income is......

• net Profit of Rp 1,480,000

• net loss of Rp 1,480,000

• net loss of Rp 4.020,000

• net profit of Rp 4.020,000

Depreciation is a term for...

• The owner's interest in the company’s assets, derived from the difference between assets and liabilities

• Goods that have gone through the cost calculation process

• The cost charged to the company's operations over a specific period

• The fee charged by a lender to a borrower

• The amount of money generated by the company

The following are the assets of CV Dewata as of December 31, 2019:

• Cash: Rp 12,000,000

• Prepaid Rent: Rp 2,000,000

• Accrued Revenue : Rp 3,450,000

• Accrued Expenses : Rp 2,640,000

• Supplies: Rp 1,500,000

• Equipment: Rp 7,000,000

• Based on this data, how much is the value of CV Dewata's liabilities?

• Rp 14.000.000

• Rp 18.040.000

• Rp 18.950.000

• Rp 2,640,000

A building has an acquisition cost of Rp 20,000,000 and an economic life of 10 years. Using the straight-line method, what is the accumulated depreciation of the building in the third year?

• Rp.2.000.000

• Rp.18.000.000

• Rp.6.000.000

• Rp.20.000.000

Balance Sheet Data of Salon “Hitam Putih”

• Cash: Rp 18,000,000

• Prepaid Insurance: Rp 1,700,000

• Unearned Rent Revenue: Rp 4,000,000

• Supplies: Rp 1,390,000

• Equipment: Rp 5,600,000

If the company has a capital of Rp. 20,190,000, then determine the amount of the company's liabilities....

• Rp.30.690.000

• Rp.10.500.000

• Rp.15.600.000

• Rp.11.890.000

The final result of the balance sheet column calculation in the worksheet is a debit of Rp 38,000,000 and a credit of Rp 28,790,000, meaning…

• loss Rp 10.000.000

• profit Rp 9.210.000

• loss Rp 9.210.000

• profit Rp.10.000.000

Supplies on the Balance Sheet show a balance of Rp 1,000,000. At the end of the period, a physical count shows that the remaining supplies amount to Rp 130,000.
The correct entry in the adjusting journal is…

• Supplies Expense (Debit) Rp 870,000 and Supplies (Credit) Rp 870,000

• Supplies (Debit) Rp 870,000 and Supplies Expense (Credit) Rp 870,000

• Supplies Expense (Debit) Rp 1,300,000 and Supplies (Credit) Rp 130,000

• Supplies (Debit) Rp 130,000 and Supplies Expense (Credit) Rp 130,000

The type of financial report that provides information about the deficit condition experienced by a company is…

• Statement of Changes in Equity

• Income statement

• balance sheet

• Trial balance

The purpose of preparing closing entries is…

• To close all accounts to start a new period

• To compare the company's condition in the current period with the previous period

• To open all accounts for the upcoming period

• To separate the temporary account balances of the current period from the next period

• So that the capital balance shows a temporary amount