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Skills Test - Junior Auditor

Total questions: 50

Worksheet time: 3hrs 30mins

Name
Class
Date
1.

SOAL 1 — Net Income Berapa Net Income yang dilaporkan tahun 2022?

(a)  

2.

SOAL 2 — Depreciation Adjustment Berapa penyesuaian depresiasi yang ditambahkan kembali pada arus kas operasi?

(a)  

3.
SOAL 3 — Gain on Sale of Investments Apakah Gain on Sale of Investments ditambahkan atau dikurangkan dalam rekonsiliasi arus kas operasi?
a)
Ditambahkan
b)
Dikurangkan
c)
Tidak mempengaruhi cash flow
4.
SOAL 4 — Change in Accounts Receivable Accounts Receivable berubah dari $21,200 menjadi $41,600. Bagaimana perubahan ini memengaruhi arus kas operasi?
a)
Menambah arus kas operasi
b)
Mengurangi arus kas operasi
c)
Tidak berpengaruh
5.

SOAL 5 — Operating Cash Flows (Final Result) Berapa Net Cash Provided by Operating Activities?

(a)  

6.

SOAL 6 — Investing Cash Outflow Berapa arus kas keluar dari aktivitas investasi?

(a)  

7.

SOAL 7 — Investing Cash Inflow Berapa arus kas masuk dari aktivitas investasi?

(a)  

8.

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)  

9.

SOAL 9 — Ending Cash Jika Cash at Beginning = 20,000 dan Net Increase in Cash = 12,000, berapa Cash at End of Year?

(a)  

10.
SOAL 10 — Noncash Activities Statement menyebutkan bahwa perusahaan membeli tanah melalui penerbitan obligasi senilai $30,000. Klasifikasikan transaksi ini.
a)
Financing cash outflow
b)
Investing cash outflow
c)
Noncash investing and financing activity
d)
Operating cash activity
11.

SOAL 1 — Investments (Perhitungan Revaluasi) Berapa nilai akhir pos Investments?

(a)  

12.

SOAL 2 — Plant Assets (Net) Berapa nilai plant assets net?

(a)  

13.

SOAL 3 — Land (Noncash + Cash Transaction) Berapa nilai tanah (Land)?

(a)  

14.

SOAL 4 — Long-Term Notes Payable Berapa nilai Long-term notes payable?

(a)  

15.

SOAL 5 — Bonds Payable (Noncash Transaction) Berapa saldo Bonds Payable per 31 Des 2022?

(a)  

16.

SOAL 6 — Share Capital (Ordinary Shares) Berapa saldo Share Capital?

(a)  

17.

SOAL 7 — Retained Earnings (Advanced) Berapa saldo Retained Earnings?

(a)  

18.

SOAL 8 — Total Assets Berapa total Assets dalam Statement of Financial Position?

(a)  

19.

SOAL 9 — Total Equity and Liabilities Berapa total Equity & Liabilities yang dilaporkan?

(a)  

20.
SOAL 10 — Noncash Transaction Analysis Dalam catatan, tanah dicatat termasuk pembelian noncash sebesar $30,000 menggunakan bonds. Transaksi tersebut harus diklasifikasikan sebagai:
a)
Operating activity
b)
Investing cash outflow
c)
Financing cash inflow
d)
Noncash investing and financing activity
21.
SOAL 1 — Unearned Service Revenue Jurnal penyesuaian yang benar adalah:
a)
Cash Dr 6,000 / Service Revenue Cr 6,000
b)
Unearned Service Revenue Dr 6,000 / Service Revenue Cr 6,000
c)
Service Revenue Dr 6,000 / Unearned Service Revenue Cr 6,000
d)
Accounts Receivable Dr 6,000 / Service Revenue Cr 6,000
22.

SOAL 2 — Accounts Receivable Adjustment Pendapatan jasa sebesar $4.900 belum ditagihkan. Berapa jumlah Accounts Receivable yang harus dibebankan?

(a)  

23.
SOAL 3 — Allowance for Doubtful Accounts Bad Debt Expense dihitung sebesar $1.430. Jurnal yang benar adalah:
a)
Bad Debt Expense Dr 1,430 / Accounts Receivable Cr 1,430
b)
Bad Debt Expense Dr 1,430 / Allowance for Doubtful Accounts Cr 1,430
c)
Allowance Dr 1,430 / Bad Debt Expense Cr 1,430
d)
AR Dr 1,430 / Allowance Cr 1,430
24.

SOAL 4 — Insurance Expense Prepaid Insurance harus disesuaikan sebesar $480. Apa jurnal penyesuaiannya?

(a)  

25.

SOAL 5 — Depreciation Expense – Equipment Jumlah Depreciation Expense yang harus dicatat adalah:

(a)  

26.

SOAL 6 — Interest Expense Berapa Interest Expense yang diakui?

(a)  

27.
SOAL 7 — Rent Adjustment Prepaid Rent harus disesuaikan sebesar $750 karena bulan berjalan telah digunakan. Jurnal penyesuaiannya adalah:
a)
Rent Expense Dr 750 / Prepaid Rent Cr 750
b)
Prepaid Rent Dr 750 / Rent Expense Cr 750
c)
Cash Dr 750 / Rent Expense Cr 750
d)
Rent Expense Dr 375 / Prepaid Rent Cr 375
28.

SOAL 8 — Salaries and Wages Payable Gaji yang masih harus dibayar adalah $2,510. Jurnal penyesuaiannya:

(a)  

29.
SOAL 9 — Classification Question Manakah jurnal berikut yang merupakan accrued expense?
a)
Service Revenue / Unearned Revenue
b)
Prepaid Insurance / Insurance Expense
c)
Salaries Expense / Salaries Payable
d)
Depreciation Expense / Accumulated Depreciation
30.
SOAL 10 — Conceptual (Higher-Level) Mengapa Allowance for Doubtful Accounts dikredit, bukan Accounts Receivable?
4 lines
31.

SOAL 1 — Service Revenue Berapa total Service Revenue?

(a)  

32.

SOAL 2 — Salaries & Wages Expense Berapa total Salaries and Wages Expense?

(a)  

33.

SOAL 3 — Total Expenses Hitung total seluruh expenses tahun 2022

(a)  

34.

SOAL 4 — Net Income Berapa Net Income untuk tahun 2022?

(a)  

35.

SOAL 5 — Capital Balance (Beginning) Berapa Yorkis Perez Capital pada 1 Januari 2022?

(a)  

36.
SOAL 6 — Withdrawals Effect Dampak dari withdrawals R$17,000 terhadap ending capital adalah:
a)
Menambah capital
b)
Mengurangi capital
c)
Tidak mempengaruhi capital
d)
Mengurangi revenue
37.

SOAL 7 — Ending Capital Berapa Ending Capital per 31 Desember?

(a)  

38.
SOAL 8 — Classification Question “Bad Debt Expense” pada laporan ini termasuk kategori:
a)
Operating Expense
b)
Financing Expense
c)
Investing Expense
d)
Non-operating expense
39.

SOAL 9 — Analytical Question Jika Service Revenue meningkat 10%, tetapi semua expenses tetap, maka Berapa Net Income yang baru?

(a)  

40.
SOAL 10 — Conceptual (Higher-Level) Mengapa withdrawals mengurangi capital tetapi tidak dianggap sebagai expense?
4 lines
41.

SOAL 1 – Equipment (Net Book Value) Berapa nilai tercatat (net book value) Equipment?

(a)  

42.

SOAL 2 – Prepaid Insurance Adjustment Berapa saldo Prepaid Insurance?

(a)  

43.

SOAL 3 – Accounts Receivable (Gross) Berapa Accounts Receivable gros?

(a)  

44.

SOAL 4 – Allowance for Doubtful Accounts Berapa nilai penyisihan piutang ragu-ragu?

(a)  

45.

SOAL 5 – Accounts Receivable (Net Realizable Value) Berapa nilai AR bersih (Net Realizable Value)?

(a)  

46.

SOAL 6 – Total Current Assets Berapa total current assets?

(a)  

47.

SOAL 7 – Capital (Equity) Ending Balance Berapa saldo Capital per 31 Desember 2022?

(a)  

48.

SOAL 8 – Notes Payable (Current Liability) Berapa saldo Notes Payable?

(a)  

49.

SOAL 9 – Total Liabilities Berapa total liabilities?

(a)  

50.
SOAL 10 – Total Assets = Total Equity & Liabilities Berapa total Assets dan total Equity + Liabilities?
a)
R$99,200
b)
R$101,400
c)
R$85,630
d)
R$52,320