
LATIHAN SOAL TRYOUT ASEC 2025
Authored by Siska Purwanti
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12th Grade
Used 2+ times

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85 questions
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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Which principle requires expenses to be recorded in the same period as the revenues they helped generate?
Historical Cost Principle
Matching Principle
Full Disclosure Principle
Consistency Principle
Going Concern Assumption
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
The assumption that separates the affairs of the business from those of its owners is:
Monetary Unit Assumption
Economic Entity Assumption
Going Concern Assumption
Accrual Assumption
Conservatism Principle
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Transaksi: Pemilik menyetor modal tunai Rp100.000.000. Jurnal yang benar adalah:
Kas Rp100.000.000 (D); Utang Rp100.000.000 (K)
Kas Rp100.000.000 (D); Modal Rp100.000.000 (K)
Modal Rp100.000.000 (D); Kas Rp100.000.000 (K)
Kas Rp100.000.000 (D); Pendapatan Rp100.000.000 (K)
Utang Rp100.000.000 (D); Kas Rp100.000.000 (K)
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
A company purchased office supplies worth $1,200 on credit. What is the correct journal entry?
Debit Supplies $1,200; Credit Accounts Payable $1,200
Debit Accounts Payable $1,200; Credit Supplies $1,200
Debit Supplies Expense $1,200; Credit Cash $1,200
Debit Accounts Receivable $1,200; Credit Supplies $1,200
Debit Supplies $1,200; Credit Cash $1,200
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Which of the following is NOT a step in the accounting cycle?
Adjusting entries
Posting to the ledger
Preparing trial balance
Distributing dividends
Preparing financial statements
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
PT Konsultan mendapat pendapatan jasa Rp20.000.000 tunai. Bagaimana jurnalnya?
Kas (D) Rp20.000.000; Utang Dagang (K) Rp20.000.000
Kas (D) Rp20.000.000; Pendapatan Jasa (K) Rp20.000.000
Piutang Usaha (D) Rp20.000.000; Pendapatan Jasa (K) Rp20.000.000
Pendapatan Jasa (D) Rp20.000.000; Kas (K) Rp20.000.000
Kas (D) Rp20.000.000; Modal (K) Rp20.000.000
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
The account 'Freight-in' is classified as:
Operating Expense
Selling Expense
Part of Inventory Cost
Administrative Expense
Other Expense
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