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LATIHAN SOAL TRYOUT ASEC 2025

Total questions: 85

Worksheet time: 53mins

Name
Class
Date
1.

Which principle requires expenses to be recorded in the same period as the revenues they helped generate?

a)

Historical Cost Principle

b)

Matching Principle

c)

Full Disclosure Principle

d)

Consistency Principle

e)

Going Concern Assumption

2.

The assumption that separates the affairs of the business from those of its owners is:

a)

Monetary Unit Assumption

b)

Economic Entity Assumption

c)

Going Concern Assumption

d)

Accrual Assumption

e)

Conservatism Principle

3.

Transaksi: Pemilik menyetor modal tunai Rp100.000.000. Jurnal yang benar adalah:

a)

Kas Rp100.000.000 (D); Utang Rp100.000.000 (K)

b)

Kas Rp100.000.000 (D); Modal Rp100.000.000 (K)

c)

Modal Rp100.000.000 (D); Kas Rp100.000.000 (K)

d)

Kas Rp100.000.000 (D); Pendapatan Rp100.000.000 (K)

e)

Utang Rp100.000.000 (D); Kas Rp100.000.000 (K)

4.

A company purchased office supplies worth $1,200 on credit. What is the correct journal entry?

a)

Debit Supplies $1,200; Credit Accounts Payable $1,200

b)

Debit Accounts Payable $1,200; Credit Supplies $1,200

c)

Debit Supplies Expense $1,200; Credit Cash $1,200

d)

Debit Accounts Receivable $1,200; Credit Supplies $1,200

e)

Debit Supplies $1,200; Credit Cash $1,200

5.

Which of the following is NOT a step in the accounting cycle?

a)

Adjusting entries

b)

Posting to the ledger

c)

Preparing trial balance

d)

Distributing dividends

e)

Preparing financial statements

6.

PT Konsultan mendapat pendapatan jasa Rp20.000.000 tunai. Bagaimana jurnalnya?

a)

Kas (D) Rp20.000.000; Utang Dagang (K) Rp20.000.000

b)

Kas (D) Rp20.000.000; Pendapatan Jasa (K) Rp20.000.000

c)

Piutang Usaha (D) Rp20.000.000; Pendapatan Jasa (K) Rp20.000.000

d)

Pendapatan Jasa (D) Rp20.000.000; Kas (K) Rp20.000.000

e)

Kas (D) Rp20.000.000; Modal (K) Rp20.000.000

7.

The account 'Freight-in' is classified as:

a)

Operating Expense

b)

Selling Expense

c)

Part of Inventory Cost

d)

Administrative Expense

e)

Other Expense

8.

A merchandising company sold goods costing $6,000 for $10,000 on credit. What is the journal entry under perpetual system?

a)

Debit Cash $10,000; Credit Sales $10,000

b)

Debit Accounts Receivable $10,000; Credit Sales $10,000 | Debit Cost of Goods Sold $6,000; Credit Inventory $6,000

c)

Debit Sales $10,000; Credit Accounts Receivable $10,000

d)

Debit Inventory $6,000; Credit Cost of Goods Sold $6,000

e)

Debit Accounts Payable $6,000; Credit Sales $10,000

9.

Which of the following is NOT included in manufacturing overhead?

a)

Factory rent

b)

Indirect labor

c)

Indirect materials

d)

Direct materials

e)

Factory utilities

10.

A company's January costs: Direct Materials: $40,000; Direct Labor: $25,000; Overhead: $15,000. What is Conversion Cost?

a)

$25,000

b)

$40,000

c)

$65,000

d)

$80,000

e)

$15,000

11.

In government accounting, which fund is used to record resources restricted to specific purposes such as infrastructure?

a)

General Fund

b)

Special Revenue Fund

c)

Enterprise Fund

d)

Capital Projects Fund

e)

Internal Service Fund

12.

Pemerintah membeli aset tetap senilai Rp500.000.000 menggunakan APBD. Akun yang benar digunakan adalah:

a)

Belanja Modal (D) dan Kas (K)

b)

Belanja Barang (D) dan Kas (K)

c)

Aset Tetap (D) dan Utang (K)

d)

Kas (D) dan Pendapatan Asli Daerah (K)

e)

Utang Jangka Panjang (D) dan Kas (K)

13.

Which of the following is TRUE regarding Accurate (Computerized Accounting Software)?

a)

Accurate is limited only to payroll functions

b)

Accurate cannot produce financial statements

c)

Accurate allows multi-user access for accounting data

d)

Accurate cannot record inventory transactions

e)

Accurate does not support tax reporting

14.

In Accurate, which menu is used to record sales on credit?

a)

Purchases → Supplier Invoice

b)

Sales → Customer Invoice

c)

Cash/Bank → Receive Payment

d)

General Ledger → Journal Voucher

e)

Sales → Delivery Order

15.

Pajak Penghasilan (PPh) Pasal 21 dikenakan atas:

a)

Dividen perusahaan

b)

Gaji, upah, honorarium, tunjangan

c)

Penjualan aset tetap

d)

Bea masuk impor barang

e)

Pajak bumi dan bangunan

16.

Which of the following is an example of indirect tax?

a)

Value Added Tax (VAT)

b)

Personal Income Tax

c)

Corporate Income Tax

d)

Luxury Car Tax

e)

Both A and D

17.

Which journal entry is correct when a company pays interest expense $500?

a)

Debit Interest Expense $500; Credit Cash $500

b)

Debit Cash $500; Credit Interest Expense $500

c)

Debit Interest Revenue $500; Credit Cash $500

d)

Debit Accounts Payable $500; Credit Interest Expense $500

e)

Debit Interest Expense $500; Credit Accounts Receivable $500

18.

Bank reconciliation: A check of $2,000 issued but not yet cleared should be:

a)

Added to bank statement balance

b)

Deducted from bank statement balance

c)

Added to book balance

d)

Deducted from book balance

e)

Ignored

19.

Which of the following is NOT a function of central banks?

a)

Controlling inflation

b)

Issuing currency

c)

Accepting retail deposits from individuals

d)

Regulating monetary policy

e)

Supervising commercial banks

20.

What is the effect of an increase in the central bank's reserve requirement?

a)

Banks can lend more → Money supply increases

b)

Banks can lend less → Money supply decreases

c)

No effect on money supply

d)

Increases inflation automatically

e)

Decreases government spending

21.

Sebuah perusahaan dagang membeli barang dagangan Rp30.000.000 dengan syarat kredit 2/10, n/30. Jika perusahaan membayar pada hari ke-8, berapa jumlah yang harus dibayarkan?

a)

Rp30.000.000

b)

Rp29.400.000

c)

Rp29.700.000

d)

Rp28.800.000

e)

Rp27.000.000

22.

If a bank grants a $50,000 loan to a customer, what is the journal entry in the bank's books?

a)

Debit Cash; Credit Loan Receivable

b)

Debit Loan Receivable; Credit Cash

c)

Debit Accounts Receivable; Credit Interest Income

d)

Debit Loan Expense; Credit Cash

e)

Debit Loan Receivable; Credit Accounts Payable

23.

Which financial statement best measures a company's performance over a period of time?

a)

Balance Sheet

b)

Statement of Cash Flows

c)

Income Statement

d)

Statement of Changes in Equity

e)

Trial Balance

24.

Which basis of accounting is required for publicly traded companies under IFRS?

a)

Cash Basis

b)

Modified Cash Basis

c)

Accrual Basis

d)

Hybrid Basis

e)

Single-entry basis

25.

Perusahaan manufaktur mengklasifikasikan "Biaya Tenaga Kerja Langsung" sebagai:

a)

Overhead Pabrik

b)

Beban Administrasi

c)

Biaya Penjualan

d)

Biaya Produksi Utama

e)

Beban Lain-lain

26.

Which of the following transactions increases both assets and liabilities?

a)

Owner invests cash into the business

b)

Purchase equipment on credit

c)

Receive cash from a customer for a prior credit sale

d)

Pay utility expenses

e)

Receive dividend income

27.

Which qualitative characteristic of financial information ensures comparability across companies?

a)

Faithful Representation

b)

Relevance

c)

Consistency

d)

Understandability

e)

Neutrality

28.

Sebuah perusahaan jasa menerima uang muka Rp10.000.000 dari pelanggan. Jurnal yang benar adalah:

a)

Kas (D) Rp10.000.000; Pendapatan Jasa (K) Rp10.000.000

b)

Kas (D) Rp10.000.000; Pendapatan Diterima Dimuka (K) Rp10.000.000

c)

Kas (D) Rp10.000.000; Piutang Usaha (K) Rp10.000.000

d)

Pendapatan (D) Rp10.000.000; Kas (K) Rp10.000.000

e)

Kas (D) Rp10.000.000; Modal (K) Rp10.000.000

29.

What is the impact of recording depreciation on financial statements?

a)

Increases total assets

b)

Increases net income

c)

Decreases expenses

d)

Decreases net income and assets

e)

No effect on net income

30.

Which ratio best measures a company's ability to meet short-term obligations?

a)

Debt-to-Equity Ratio

b)

Current Ratio

c)

Gross Profit Margin

d)

Return on Assets

e)

Inventory Turnover

31.

In perpetual inventory system, which account is updated when goods are sold?

a)

Purchase Returns

b)

Cost of Goods Sold

c)

Purchases

d)

Purchase Discounts

e)

Sales Returns

32.

Persediaan awal Rp15.000.000, pembelian Rp25.000.000, persediaan akhir Rp10.000.000. Berapa Harga Pokok Penjualan (HPP)?

a)

Rp25.000.000

b)

Rp30.000.000

c)

Rp20.000.000

d)

Rp35.000.000

e)

Rp40.000.000

33.

Which method assumes that the earliest goods purchased are the first to be sold?

a)

FIFO

b)

LIFO

c)

Weighted Average

d)

Specific Identification

e)

Perpetual Method

34.

If Ending Inventory is understated, what happens to Net Income?

a)

Overstated

b)

Understated

c)

No effect

d)

Overstated in next period only

e)

Understated in next two periods

35.

Biaya bahan baku Rp50.000.000, biaya tenaga kerja langsung Rp30.000.000, biaya overhead Rp20.000.000. Berapa total biaya produksi?

a)

Rp80.000.000

b)

Rp90.000.000

c)

Rp100.000.000

d)

Rp70.000.000

e)

Rp120.000.000

36.

Which financial statement is most useful for evaluating liquidity?

a)

Balance Sheet

b)

Income Statement

c)

Statement of Cash Flows

d)

Statement of Equity

e)

Notes to Financial Statement

37.

Which account is temporary and closed at the end of the accounting period?

a)

Accounts Payable

b)

Prepaid Insurance

c)

Owner's Capital

d)

Service Revenue

e)

Equipment

38.

In bank accounting, what is the main source of revenue?

a)

Deposits from customers

b)

Loan interest income

c)

Share capital

d)

Cash reserves

e)

Dividend income

39.

Which tax system requires taxpayers to calculate and pay their own taxes?

a)

Withholding system

b)

Official assessment system

c)

Self-assessment system

d)

Direct collection system

e)

Mixed system

40.

PPh Badan di Indonesia dikenakan dengan tarif umum sebesar:

a)

15%

b)

20%

c)

22%

d)

25%

e)

30%

41.

Which of the following is not considered a component of the accounting cycle?

a)

Adjusting entries

b)

Trial balance

c)

Posting to ledger

d)

Preparing audit report

e)

Closing entries

42.

Perusahaan dagang membeli barang Rp50.000.000 dengan syarat 2/10, n/30. Jika dibayar pada hari ke-8, maka jumlah kas yang dikeluarkan adalah:

a)

Rp50.000.000

b)

Rp49.000.000

c)

Rp51.000.000

d)

Rp48.500.000

e)

Rp49.500.000

43.

In a manufacturing company, direct labor costs are classified as:

a)

Period cost

b)

Manufacturing overhead

c)

Prime cost

d)

Conversion cost

e)

Both C and D

44.

Which government accounting statement provides information about the economic resources and obligations of a government entity?

a)

Budget Realization Report

b)

Statement of Financial Position

c)

Statement of Cash Flow

d)

Statement of Equity

e)

Statement of Operational Result

45.

Accurate software allows users to record sales returns. The correct journal for a credit sales return is:

a)

Debit Sales; Credit Accounts Receivable

b)

Debit Sales Return; Credit Accounts Receivable

c)

Debit Accounts Receivable; Credit Sales

d)

Debit Inventory; Credit Accounts Receivable

e)

Debit Sales Return; Credit Cash

46.

Which tax is deducted directly from employees' salaries by employers?

a)

VAT

b)

Income Tax Article 21

c)

Final Tax Article 4(2)

d)

Corporate Income Tax

e)

Luxury Goods Sales Tax

47.

A loan repayment by a customer is recorded in the bank's books as:

a)

Debit Loan Receivable; Credit Cash

b)

Debit Cash; Credit Loan Receivable

c)

Debit Expense; Credit Loan Receivable

d)

Debit Deposits; Credit Cash

e)

Debit Cash; Credit Interest Income

48.

Which of the following best describes accrual accounting?

a)

Revenues and expenses recognized when cash is received or paid

b)

Revenues recognized when earned, expenses when incurred

c)

Revenues recorded only when collected

d)

Expenses recorded only when cash is paid

e)

Transactions recorded at market value only

49.

PT Sinar Jaya menerima pendapatan jasa Rp10.000.000, belum diterima kasnya. Bagaimana jurnalnya?

a)

Kas (D) Rp10.000.000; Pendapatan (K) Rp10.000.000

b)

Piutang Usaha (D) Rp10.000.000; Pendapatan (K) Rp10.000.000

c)

Pendapatan (D) Rp10.000.000; Kas (K) Rp10.000.000

d)

Pendapatan (D) Rp10.000.000; Piutang (K) Rp10.000.000

e)

Modal (D) Rp10.000.000; Pendapatan (K) Rp10.000.000

50.

Which of the following is the main difference between merchandising and service companies in the accounting cycle?

a)

Use of adjusting entries

b)

Preparation of balance sheet

c)

Recording of inventory transactions

d)

Preparation of cash flow statements

e)

Closing entries

51.

A variance analysis in cost accounting is used primarily to:

a)

Allocate overhead

b)

Compare budgeted and actual performance

c)

Record revenues

d)

Prepare tax returns

e)

Recognize cash receipts

52.

In government accounting, the account 'Belanja Pegawai' is classified as:

a)

Asset

b)

Liability

c)

Equity

d)

Expense

e)

Revenue

53.

Which feature of Accurate software is most useful for automatic posting of journal entries from transactions?

a)

General Ledger

b)

Auto-posting module

c)

Inventory module

d)

Sales Order

e)

Cash/Bank module

54.

Pajak Pertambahan Nilai (PPN) termasuk jenis pajak:

a)

Pajak Langsung

b)

Pajak Tidak Langsung

c)

Pajak Final

d)

Pajak Subjektif

e)

Pajak Daerah

55.

Which banking principle ensures that banks maintain sufficient liquidity to meet withdrawals?

a)

Profitability principle

b)

Liquidity principle

c)

Prudential principle

d)

Reserve principle

e)

Stability principle

56.

Which principle requires accountants to report financial statements without personal bias?

a)

Conservatism

b)

Consistency

c)

Materiality

d)

Objectivity

e)

Prudence

57.

Which statement best describes the matching principle in accounting?

a)

Revenues are recognized when earned.

b)

Expenses should be recorded in the same period as the related revenues.

c)

Cash receipts determine revenue recognition.

d)

Expenses are recognized only when paid.

e)

Revenues and expenses are recognized on a cash basis.

58.

In the accounting cycle of a merchandising company, the Cost of Goods Sold account is closed to:

a)

Income Summary

b)

Retained Earnings

c)

Inventory

d)

Purchases

e)

Sales

59.

Which of the following best illustrates a fixed manufacturing overhead cost?

a)

Direct materials

b)

Electricity for machines

c)

Factory rent

d)

Indirect labor wages

e)

Packaging supplies

60.

In government accounting, which report compares budgeted and actual spending?

a)

Cash Flow Statement

b)

Statement of Equity

c)

Budget Realization Report

d)

Statement of Financial Position

e)

Balance Sheet

61.

Which Accurate feature allows automatic calculation of Value Added Tax (VAT)?

a)

Tax Settings in General Ledger

b)

Automatic VAT module

c)

Sales Invoice

d)

Purchase Invoice

e)

Both C and D

62.

Which of the following is not considered a prime cost in manufacturing?

a)

Direct materials

b)

Direct labor

c)

Factory rent

d)

Basic raw materials

e)

Wages for machine operators

63.

Which tax article in Indonesia regulates tax on dividend received by individuals?

a)

PPh Article 21

b)

PPh Article 22

c)

PPh Article 23

d)

PPh Article 25

e)

PPh Article 29

64.

Which of the following best describes 'substance over form' principle?

a)

Transactions must be recorded as per legal documentation

b)

The economic reality of transactions should be reported, not only legal form

c)

Only material transactions are recorded

d)

Expenses must match revenues

e)

Revenues recognized when earned

65.

Which of the following is prepared before the income statement?

a)

Balance Sheet

b)

Trial Balance

c)

Statement of Cash Flows

d)

Statement of Retained Earnings

e)

Adjusted Trial Balance

66.

The prudence principle in accounting implies that:

a)

Revenues are overstated

b)

Expenses are understated

c)

Liabilities should not be recognized until cash is paid

d)

Assets and revenues should not be overstated, liabilities and expenses not understated

e)

All transactions must be recorded at fair value

67.

What is the journal entry for recording depreciation of equipment?

4 lines
68.

What is the formula for gross profit in the income statement?

4 lines
69.

What are two examples of accounts that are considered current assets?

4 lines
70.

What is the journal entry for recording the sale of merchandise worth Rp25.000.000 on credit?

4 lines
71.

Dalam sistem akuntansi berbasis akrual, kapan pendapatan diakui?

a)

Ketika pembayaran dilakukan

b)

Ketika kas diterima

c)

Ketika kontrak ditandatangani

d)

Ketika barang dikirim

e)

Ketika faktur diterbitkan

72.

Jurnal yang benar untuk mencatat pembelian barang secara kredit adalah:

a)

Persediaan (D); Pendapatan (K)

b)

Utang Dagang (D); Pendapatan (K)

c)

Kas (D); Persediaan (K)

d)

Utang Dagang (D); Kas (K)

e)

Persediaan (D); Utang Dagang (K)

73.

Jika perusahaan mengalami kerugian, bagaimana pengaruhnya terhadap ekuitas pemilik?

a)

Hanya mempengaruhi aset

b)

Meningkat

c)

Hanya mempengaruhi liabilitas

d)

Menurun

e)

Tidak ada pengaruh

74.

What is the primary purpose of a trial balance?

a)

To ensure that debits equal credits

b)

To prepare financial statements

c)

To record daily transactions

d)

To assess cash flow

e)

To calculate net income

75.

Which accounting principle requires that expenses be matched with revenues?

a)

Conservatism Principle

b)

Economic Entity Assumption

c)

Revenue Recognition Principle

d)

Matching Principle

e)

Cost Principle

76.

In a perpetual inventory system, how is inventory accounted for?

a)

At the beginning of each month

b)

Based on estimated sales

c)

Only when inventory is counted physically

d)

Continuously updated with each purchase and sale

e)

Only at the end of the accounting period

77.

What is the primary purpose of a cash flow statement?

a)

To show the company's profitability

b)

To provide information about cash inflows and outflows

c)

To summarize the company's assets and liabilities

d)

To report on the company's equity changes

e)

To calculate the company's tax obligations

78.

Which of the following is considered a non-current asset?

a)

Inventory

b)

Cash

c)

Accounts Payable

d)

Accounts Receivable

e)

Property, Plant, and Equipment

79.

What is the effect of a stock split on a company's total equity?

a)

Decreases the number of shares outstanding

b)

Increases total equity

c)

Decreases total equity

d)

No effect on total equity

e)

Increases the par value of shares

80.

What is the primary purpose of the balance sheet in financial reporting?

a)

To provide a snapshot of the company's financial position

b)

To detail the company's tax obligations

c)

To summarize cash flows

d)

To record inventory levels

e)

To show the company's revenues and expenses

81.

Jika perusahaan memiliki utang Rp50.000.000 dan aset Rp200.000.000, berapa rasio utang terhadap aset?

a)

0,30

b)

0,10

c)

0,15

d)

0,20

e)

0,25

82.

Which of the following is a characteristic of a sole proprietorship?

a)

Single owner control

b)

Separate legal entity

c)

Complex tax structure

d)

Unlimited lifespan

e)

Limited liability for owners

83.

What is the effect of an overstatement of Ending Inventory on the Balance Sheet?

a)

Assets are overstated

b)

Liabilities are overstated

c)

Assets are understated

d)

Liabilities are understated

e)

Equity is unaffected

84.

Which of the following is a characteristic of a cash basis accounting?

a)

Expenses are recorded when obligations arise

b)

Revenues are recognized when earned

c)

Expenses are recognized when incurred

d)

Revenues are recognized when cash is received

e)

It is required by GAAP

85.

Dalam akuntansi, "Biaya Overhead" mencakup:

a)

Biaya bahan baku

b)

Biaya sewa pabrik

c)

Biaya penjualan

d)

Biaya administrasi

e)

Biaya tenaga kerja langsung

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