WorksheetsQuiz IKI-12
Total questions: 10
Worksheet time: 5mins
Based on the matching principle, short-term funding should be used for?
Acquisition of a new factory
Long-term stock investments
Procurement of fixed equipment
Daily production needs
Annual dividend payments
In the context of leverage, a liability is considered beneficial if?
Value is less than total equity
Expenses can be offset by other debts
Return on assets exceeds the cost of loan interest
Current ratio is below 1
Does not generate cash outflows
The incorrect statement regarding short-term liabilities according to PSAK 1 is?
Includes all operational liabilities
Maturity does not exceed 12 months
Settled in the normal operating cycle
No contractual right to defer settlement ≥ 12 months
For trading
If a company receives an advance payment from a customer of Rp100,000,000 for 5 months of service, how should the initial recording be made?
Revenue of Rp100,000,000
Liability of Rp100,000,000
Non-current asset of Rp100,000,000
Revenue not yet received of Rp20,000,000
Receivable of Rp100,000,000
What category do obligations arising from formal contractual relationships, which usually incur interest, fall into?
Operational
Provision
Financing
Contingency
Accrual
The company purchased goods for Rp50,000,000 plus 11% VAT. Based on PSAK 14, the recorded inventory value is?
Rp50,000,000
Rp55,000,000
Rp5,500,000
Rp45,000,000
Rp0 (not recorded until VAT is credited)
At the end of the year, it is known that the company has not paid salaries amounting to Rp75,000,000. In the financial statements, this is recorded as?
Prepaid salary expense
Salary receivable
Long-term employee benefits
Deferred revenue
Salaries payable
In the context of liability reporting according to PSAK 1, non-financial industries are required to separate short-term and long-term liabilities based on:
Nominal value
Order of payment
Order of liquidity
Settlement period
Interest cost
Which of the following is a short-term operational obligation?
Accounts payable
Trade payables
Bonds payable
Long-term bank loans
Share capital
If PT DigitalWeb receives a payment from a client of Rp18,000,000 for 12 months of service, and only 1 month of service has been performed, how much revenue is recognized at the end of the first month?
Rp18,000,000
Rp1,500,000
Rp2,000,000
Rp3,000,000
Rp15,000,000
