WorksheetsSkills Test - Junior Auditor
Total questions: 50
Worksheet time: 3hrs 30mins
SOAL 1 — Net Income
Berapa Net Income yang dilaporkan tahun 2022?
(a)
SOAL 2 — Depreciation Adjustment
Berapa penyesuaian depresiasi yang ditambahkan kembali pada arus kas operasi?
(a)
SOAL 5 — Operating Cash Flows (Final Result)
Berapa Net Cash Provided by Operating Activities?
(a)
SOAL 6 — Investing Cash Outflow
Berapa arus kas keluar dari aktivitas investasi?
(a)
SOAL 7 — Investing Cash Inflow
Berapa arus kas masuk dari aktivitas investasi?
(a)
SOAL 8 — Financing Cash Flows (Net)
Gunakan data berikut:
Pengeluaran dividen: 8,200
Pelunasan notes payable: 16,000
Penerbitan saham biasa: 20,000
Berapa Net Cash Used by Financing Activities?
(a)
SOAL 9 — Ending Cash
Jika Cash at Beginning = 20,000 dan Net Increase in Cash = 12,000, berapa Cash at End of Year?
(a)
SOAL 1 — Investments (Perhitungan Revaluasi)
Berapa nilai akhir pos Investments?
(a)
SOAL 2 — Plant Assets (Net)
Berapa nilai plant assets net?
(a)
SOAL 3 — Land (Noncash + Cash Transaction)
Berapa nilai tanah (Land)?
(a)
SOAL 4 — Long-Term Notes Payable
Berapa nilai Long-term notes payable?
(a)
SOAL 5 — Bonds Payable (Noncash Transaction)
Berapa saldo Bonds Payable per 31 Des 2022?
(a)
SOAL 6 — Share Capital (Ordinary Shares)
Berapa saldo Share Capital?
(a)
SOAL 7 — Retained Earnings (Advanced)
Berapa saldo Retained Earnings?
(a)
SOAL 8 — Total Assets
Berapa total Assets dalam Statement of Financial Position?
(a)
SOAL 9 — Total Equity and Liabilities
Berapa total Equity & Liabilities yang dilaporkan?
(a)
SOAL 2 — Accounts Receivable Adjustment
Pendapatan jasa sebesar $4.900 belum ditagihkan.
Berapa jumlah Accounts Receivable yang harus dibebankan?
(a)
SOAL 4 — Insurance Expense
Prepaid Insurance harus disesuaikan sebesar $480.
Apa jurnal penyesuaiannya?
(a)
SOAL 5 — Depreciation Expense – Equipment
Jumlah Depreciation Expense yang harus dicatat adalah:
(a)
SOAL 6 — Interest Expense
Berapa Interest Expense yang diakui?
(a)
SOAL 8 — Salaries and Wages Payable
Gaji yang masih harus dibayar adalah $2,510.
Jurnal penyesuaiannya:
(a)
SOAL 1 — Service Revenue
Berapa total Service Revenue?
(a)
SOAL 2 — Salaries & Wages Expense
Berapa total Salaries and Wages Expense?
(a)
SOAL 3 — Total Expenses
Hitung total seluruh expenses tahun 2022
(a)
SOAL 4 — Net Income
Berapa Net Income untuk tahun 2022?
(a)
SOAL 5 — Capital Balance (Beginning)
Berapa Yorkis Perez Capital pada 1 Januari 2022?
(a)
SOAL 7 — Ending Capital
Berapa Ending Capital per 31 Desember?
(a)
SOAL 9 — Analytical Question
Jika Service Revenue meningkat 10%, tetapi semua expenses tetap, maka Berapa Net Income yang baru?
(a)
SOAL 1 – Equipment (Net Book Value)
Berapa nilai tercatat (net book value) Equipment?
(a)
SOAL 2 – Prepaid Insurance Adjustment
Berapa saldo Prepaid Insurance?
(a)
SOAL 3 – Accounts Receivable (Gross)
Berapa Accounts Receivable gros?
(a)
SOAL 4 – Allowance for Doubtful Accounts
Berapa nilai penyisihan piutang ragu-ragu?
(a)
SOAL 5 – Accounts Receivable (Net Realizable Value)
Berapa nilai AR bersih (Net Realizable Value)?
(a)
SOAL 6 – Total Current Assets
Berapa total current assets?
(a)
SOAL 7 – Capital (Equity) Ending Balance
Berapa saldo Capital per 31 Desember 2022?
(a)
SOAL 8 – Notes Payable (Current Liability)
Berapa saldo Notes Payable?
(a)
SOAL 9 – Total Liabilities
Berapa total liabilities?
(a)
