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BABAK SEMIFINAL PACE AND PROPER - SMA

Total questions: 25

Worksheet time: 25mins

Name
Class
Date
1.

The inventory costing method is based on the assumption that cost must be charged to revenue in the order in which costs are incurred … method

(a)  

2.

The basic equations of accounting are Assets = Liabilities + Equity. If we want to find debt using the equation becomes Liabilities = ..... - .....

(a)  

3.

If inventories are valued at steadily increasing cost and price levels, the cost method that will yield the highest net profit is … method  

(a)  

4.

The basist for imposing the amount of tax that must be paid by the tax subject to the tax object that is his responsibility is called …

(a)  

5.

The ratio between current assets and current liabilites is...

(a)  

6.

In recording losses on receivables using the reserve method, if there is a definitive write-off of receivables, the journal made is debit allowance for losses on receivables and credit for …

(a)  

7.

The purpose of short term investment in shares is to gain profits in the stock and the most likely is in the stock...

(a)  

8.

Activities that will be reported in the statement of cash flows related to the acquisition and use of sources of funds are called...

(a)  

9.

Case of Insufficient Funds occur as a result of a company transaction related to ...

(a)  

10.

SPT, PPh, and PPn are examples of accounting…

(a)  

11.

AAA stands for …

(a)  

12.

Investors and creditors are users of accounting information from … parties

(a)  

13.

When merchandise has been purchased, it will be recorded as …

(a)  

14.

To prepare the balance sheet, the source of the recording comes from …

(a)  

15.

Wealth owned by a company is known as …

(a)  

16.

The subsidiary ledger which is the details to whom the company owes is called …  subsidiary ledger

(a)  

17.

Accounting was first written and developed from paired bookkeeping in (year) …

(a)  

18.

Pelunasan utang usaha sebesar Rp 5.450.000,00 apabila dicatat dalam jurnal umum pada posisi debit nama akunnya adalah...

(a)  

19.

Salah satu syarat pembayaran pada faktur penjualan adalah 2/10, n/30 yang berarti pembeli akan mendapat potongan sebesar 2% dari nilai faktur penjualan apabila melakukan pembayaran kurang dari atau sama dengan sepuluh hari dari tanggal faktur. Akun yang digunakan untuk mencatat potongan sebesar 2% tersebut adalah … 

(a)  

20.

Jika diketahui pada awal bulan Juni 2017 terdapat BDP awal 100 unit dengan tingkat penyelesaian 20%. Produksi bulan Juni 1500 unit dimana BDP akhirnya 200 unit dengan tingkat penyelesaian 45%. Maka produksi ekuivalen adalah ...

(a)  

21.

Perusahaan selama bulan Januari 2016 menarik cek nomor 2593 senilai Rp 2.300.000, cek nomor 2789 senilai Rp 5.400.000 dan cek nomor 2187 senilai Rp 3.600.000. pada akhir Januari dalam memo debit bank menginformasikan bahwa cek nomor 2593 tidak terlaporkan. Pada kasus ini termasuk cek nomer 2593 disebut sebagai...

(a)  

22.

Kumpulan catatan transaksi keuangan atau sumber daya yang dimiliki  perusahaan secara spesifik seperti harta, utang, modal, pendapatan dan beban adalah …

(a)  

23.

Semua biaya yang dikeluarkan sejak pembelian barang sampai barang bisa digunakan atau siap digunakan disebut …

(a)  

24.

Salah satu pertimbangan investor menanamkan investasi di sebuah perusahaan yang menggambarkan kelebihan pembayaran atas aktiva yang dibutuhkan perusahaan dibandingkan nilai pasar disebut …

(a)  

25.

Land, Equipment, Vehicle are classified as … assets

(a)