6/1/22, 10:27 AM AKUNTANSI KEUANGAN

NAME : 

CLASS : 
AKUNTANSI KEUANGAN
DATE  : 
50 Questions

1. Three basic activities in Accounting is…

A Identifying, recording and reporting B Identifying, reporting and communicating

C Identifying, classificating and communicating D Identifying, recording and communicating

E Clasificating, recording and communicating

2. Accounting records the transactions that can be expressed in monetary terms. This assumption is called…

A Going concern B Monetary unit

C Periodicity D Economic entity

E Historical cost

3. The implication of the materiality principle is that a company should prepare…

A Statement of financial position B Notes to financial statement

C Statement of cash flow D Retained earning statement

E Income statement

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4. A career in accounting that uses accounting and auditing concepts, and investigative skills into theft and fraud is called…

A Government B Public accounting

C Forensic accounting D Auditing

E Private accounting

5. IFRS is considered to be more…

A Rules-based and less principles-based than GAAP B Principles-based and more rules-based than GAAP

C Detailed than GAAP D None of the above

E Principles-based and less rules-based than GAAP

6. On 1 March, PT. Zee bought vehicles cost $1,250 on credit from PT. Zahra. This transaction will be recorded by PT. Zahra
as…

Accounts Receivable $1,520 Accounts Receivable $1,250

A B
Vehicles $1,520 Vehicles $1,250

Accounts Payable $1,520 Vehicles $1,520

C D
Vehicles $1,520 Accounts Payable $1,520

Vehicles $1,250
E
Accounts payable $1,250

7. On 27 March, Syahila paid the office rent $790 for March. This transaction impacted the accounting equation…

A Decrease asset and decrease cash B Increase expense and decrease cash

C Decrease asset and decrease equity D Increase asset and decrease equity

E Decrease asset and increase equity

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8. Barokah Company is a car showroom company. On 17 February 2016 this company bought 13 cars from Mr. Salman for
Rp. 157,000,000 each. Cash payment was made for 11 cars and the remaining was on account. This transaction was
recorded as…

Merchandise inventory Rp. 2,410,000,000 Merchandise inventory Rp. 1,727,000,000

A B
Cash Rp. 2,410,000,000 Accounts payable Rp. 1,727,000,000

Vehicle Rp. 2,410,000,000 Vehicle Rp. 2,041,000,000

C Cash Rp. 2,410,000,000 D Cash Rp. 1,727,000,000
Accounts Payable Rp. 314,000,000

Merchandise inventory Rp. 2,041,000,000

E Cash Rp. 1,727,000,000
Accounts payable Rp. 314,000,000

9. The transactions at PT HimaAksi on November 2015 were as follow:

3 Nov : Bought office supply for Rp. 22,420,000 from Pesda ATK, paid Rp. 2,150,000 and the remaining will be paid later
(2/10, n/30).
10 Nov : Paid the amount outstanding of Rp. 9,000,000 to Pesda ATK
15 Nov : The remaining of Pesda ATK’s payable is paid.

Based on the transactions above, the cash balance that must be paid on 10 November is…

A Rp. 9,000,000 B Rp. 20,900,000

C Rp. 20,270,000 D Rp. 9,180,000

E Rp. 8,820,000

10. Pada tanggal 13 Maret 2016 PT Feum menerima pesanan seragam sekolah sebanyak 100 buah. Pada tanggal 14 Maret
2016 PT Feum membeli benang sebanyak 15 gulung @ Rp.37.500. Jurnal transaksi pada tanggal 14 Maret 2016 adalah…

Pembelian Rp. 370.500 Persediaan bahan penolong Rp. 526.500

A B
Kas Rp. 370.500 Kas Rp. 526.500

Persediaan bahan baku Rp. 562.500 Persediaan barang dagang Rp. 526.500
C D
Kas Rp. 562.500 Kas Rp. 526.500

Persediaan bahan penolong Rp. 562.500

E
Kas Rp. 562.500

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11. Data mengenai bahan baku tepung terigu pada PT. Hima Sentosa selama dua minggu pertama Agustus 2016, adalah
sebagai berikut :
1 Agustus, persediaan awal 9.560 kg @ Rp. 1.500
7 Agustus, pembelian 8.440 kg @ Rp. 2.100
12 Agustus, masuk proses produksi 12.000 kg
Biaya bahan baku yang harus dicatat apabila menggunakan Average Cost Method adalah…

A Rp. 20.357.690 B Rp. 20.750.000

C Rp. 21.375.960 D Rp. 21.300.900

E Rp. 21.735.690

12. Below are the data produced by PT Roftaren on July:

Finished goods Rp. 46,000,000
Raw material Rp. 79,000,000
Direct labour Rp. 38,000,000
Factory Overhead (FOH) rates Rp. 135,000,000
Actual FOH Rp. 129,500,000
Various account in credit Rp. 56,400,000
From the data above, the entry to record the different between FOH rates and Actual FOH is…

Actual FOH Rp. 192,500,000 Actual FOH Rp. 135,000,000

A Income Summary Rp. 5,500,000 B Factory Overhead (FOH) rates Rp. 129,500,000
Factory Overhead (FOH) rates Rp. 135,000,000 Income summary Rp. 5,500,000

Factory Overhead (FOH) rates Rp. 135,000,000 Actual FOH Rp. 129,500,000
C Actual FOH Rp. 192,500,000 D Various account in credit Rp. 56,400,000
Income Summary Rp. 5,500,000 Income Summary Rp. 73,100,000

Factory Overhead (FOH) rates Rp. 135,000,000

E Actual FOH Rp. 129,500,000
Income summary Rp. 5,500,000

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13. PT. Harfam on 31 December 2016 had a Rp. 72,000,000 mortgage payable. The interest was 15% per annum, paid on
every 1/5 and 1/11. The mortgage instalment of Rp. 8,000,000 was paid on every 1/5. The journal entry must be made by
PT. Harfam on 1 May 2017 is…

Mortgage payable (must be paid) Rp. 8,000,000 Mortgage payable Rp. 8,000,000
A Interest expense Rp. 5,400,000 B Cash Rp. 8,000,000
Cash Rp. 13,400,000

Mortgage payable Rp. 13,400,000 Mortgage payable Rp. 8,000,000

Cash Rp. 13,400,000 Interest expense Rp. 3,600,000
C D
Interest payable Rp. 1,800,000
Cash Rp. 9,800,000

Mortgage payable Rp. 8,000,000

E Interest expense Rp. 5,400,000
Cash Rp. 13,400,000

14. Hazzy Industry had a production data on March 2017 as follow:

Unit of production 350.000
Raw material/units Rp. 5,500
Direct labor cost/ units Rp. 4,000
Factory overhead rate Rp. 1,250
Actual factory overhead Rp. 473,500,000
From data above, journal entry to record Overhead Cost is…

Work in Process Rp. 473,500,000 Work in process Rp. 437,500,000

A B
Estimated Factory Overhead Rp. 473,500,000 Accounts in credit Rp. 437,500,000

Work in process Rp. 437,500,000 Actual factory overhead Rp. 473,500,000

C D
Estimated factory overhead Rp. 437,500,000 Accounts in credit Rp. 473,500,000

Work in Process Rp. 473,500,000

E
Actual factory overhead Rp. 473,500,000

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15. The accounts receivable balance of UD Malia as per 30 November 2008 was Rp. 1,000,000. The journal recapitulation on
December 2008 showed that Sales Journal was Rp. 2,500,000; Cash Receipt Journal was Rp. 3,400,000, with the following
details:
• Sales discount Rp. 100,000
• Cash sales Rp. 750,000
• Account receivables receipts Rp. 2,750,000
On 31 December 2008 the balance of account receivable subsidiary ledger was Rp. 700,000. The difference between
balances on general ledger and subsidiary ledger is…

A Understated Rp. 50,000 B Overstated Rp. 100,000

C Overstated Rp. 50,000 D Understated Rp. 100,000

E Overstated Rp. 150,000

16. PT. Zamalya bought an inventory from PT. Harma Rp. 3,910,000, with n/30 FOB Destination Point. The freight cost was Rp.
150,000. Based on the periodic system, the following answers are correct, except…

PT. Harma record on credit, Sales as amount Rp. UD. Zamalya record on credit, Account Payable as
A B
4,060,000 amount Rp. 3,910,000

PT. Harma record on debit, Account Receivable as PT. Harma record on debit, Freight cost as amount Rp.
C D
amount Rp. 3,910,000 150,000

UD. Zamalya record on debit, Purchase as amount Rp.

E
3,910,000

17. On 2 May 2016, PD. Izaza sold an inventory to Ibra Store Rp. 7,120,000, with n/30 FOB Destination Point, and the freight
cost was Rp. 245,000. The transactions record below is correct, except…

A PD. Izaza record sales Rp. 7,120,000 (Cr) B Ibra Store record accounts payable Rp. 7,120,000 (Cr)

C PD. Izaza record freight cost Rp. 7,120,000 (Dr) D PD. Izaza record accounts receivable Rp. 7,120,000 (Dr)

E Ibra Store record purchase Rp. 7,120,000 (Dr)

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18. PT Elfachru issued an invoice of Rp. 11,000,000 (10% PPN included). This transaction was recorded as…

Accounts receivable (Dr) Rp. 11,000,000 and sales (Cr) Rp. Accounts receivable (Dr) Rp. 11,000,000, VAT out (Cr)
A B
11,000,000 Rp.1,000,000, sales (Cr) Rp. 10,000,000

Accounts receivable (Dr) Rp. 11,000,000, VAT in (Cr) Rp. Accounts receivable (Dr) Rp. 12,000,000, VAT out (Cr) Rp.
C D
1,000,000, sales (Cr) Rp. 10,000,000 1,000,000, sales (Cr) Rp. 11,000,000

Sales (Dr) Rp. 10,000,000, VAT in (Dr) Rp. 1,000,000,

E
accounts receivable (Cr) Rp. 11,000,000

19. Tanggal 20 Juni 2016 diterima promes dari debitur senilai Rp. 6.000.000 dengan jangka waktu 90 hari. Promes tersebut
didiskontokan ke bank dengan tingkat diskonto 24%. Jika bank menghitung hari diskonto 45 hari, jurnal untuk mencatat
pendiskontoan tersebut adalah….

Kas Rp. 5.820.000 Kas Rp. 5.820.000

A Beban bunga Rp. 180.000 B Wesel tagih didiskontokan Rp. 5.820.000
Wesel tagih didiskontokan Rp. 6.000.000

Kas Rp. 6.000.000 Kas Rp. 6.000.000

C Piutang Rp. 5.820.000 D Wesel tagih didiskontokan Rp. 5.820.000
Pendapatan bunga Rp. 180.000 Pendapatan bunga Rp. 180.000

Kas Rp. 6.000.000

E Piutang Rp. 5.820.000
Utang bunga Rp. 180.000

20. Electricity expense Rp. 250,000 was paid on 31 December. This transaction must be recorded on the general ledger as
follows:

A B

C D

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21. In 31 December 2011 unadjusted trial balance, Goodness Company reported office equipment of $120,000. An adjusting
entry was required to adjust $15,000 of depreciation expense for the office equipment. After the adjustment, the
following amount should be reported:

A credit of $105,000 for Depreciation expense- office A credit of $15,000 for Depreciation expense- office
A B
equipment in the income statemen equipment in the income statement

A debit of $ 120,000 for office equipment in the balance A debit of $15,000 for accumulated depreciation- office
C D
sheet column equipment in the balance sheet column

A debit of $105,000 for office equipment in the balance

E
column

22. During December 2011, the amount of VAT out PT. Uem is Rp. 3,000,000 and VAT in PT. Uem is Rp. 2,000,000. Which of
the following statement is correct?

A PT Uem has VAT Payable as amount Rp. 3,000,000 B PT Uem has VAT Receivable as amount Rp. 5,000,000

C PT Uem has VAT Payable as amount Rp. 1,000,000 D PT Uem has VAT Receivable as amount Rp. 1,000,000

E PT Uem has VAT Receivable as amount Rp. 2,000,000

23. Pada akhir periode sebelum membuat neraca lajur, terlebih dahulu harus disusun jurnal penyesuaian. Hal ini
dikarenakan…

A Adanya konsep kas basis dalam akuntansi B Adanya konsep akrual basis dan penandingan yang wajar

Adanya konsep bahwa pengakuan beban tidak harus Adanya konsep bahwa tidak harus ada beban dalam
C D
pada periode yang berjalan menghasilkan pendapatan

Adanya konsep bahwa pengakuan pendapatan tidak

E
harus pada periode yang berjalan

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24. On 1 July 2013, PT OneSoul borrowed Rp. 50,000,000 from a bank with a building costed Rp. 90,000,000 as the mortgage.
This was a 4-years loan and the installment was made on every 1 July. The 10% interest rate was calculated from
remaining balance. The adjusting entry on 31 Dec 2014 is…

Interest expense Rp. 2,500,000 Interest expense Rp. 2,500,000

A B
Mortgage payable Rp. 2,500,000 Interest payable Rp. 2,500,000

Interest expense Rp. 1,875,000 Interest expense Rp. 1,875,000

C D
Interest payable Rp. 1,875,000 Mortgage payable Rp. 1,875,000

Interest expense Rp. 2,000,000

E
Interest payable Rp. 2,000,000

25. If the supplies account before the adjustment was Rp. 2,250,000 and the supplies available at that date was Rp. 950,000,
the adjusting entry is …

Supplies Rp. 2,250,000 Supplies expense Rp. 900,000

A B
Supplies expense Rp. 2,250,000 Supplies Rp. 900,000

Supplies expense Rp. 1,300,000 Supplies expense Rp. 2,230,000

C D
Supplies Rp. 1,300,000 Supplies Rp. 2,230,000

Supplies Rp. 950,000

E
Supplies expense Rp. 950,000

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26. Below is the partial trial balance of PT Sadewa on 31 March 2012:

PT SADEWA PARTIAL TRIAL BALANCE

31 March 2012

Account Name Debit Credit

Prepaid Insurance (Dr) Rp. 7,800,000 -
Office Supplies (Dr) Rp. 3,900,000 -
Office Equipment (Dr) Rp.26,000,000
Accum. Dep. Office Equipment (Cr) - Rp. 8,000,000
Unearned Revenue (Cr) - Rp.10,540,000

Half of the Unearned Revenue was generated in March, the adjustment entry is…

Unearned service revenue Rp. 5,720,000 Cash Rp. 5,270,000

A B
Services revenue Rp. 5,720,000 Services revenue Rp. 5,270,000

Unearned service revenue Rp. 5,270,000 Cash Rp. 5,270,000

C D
Service revenue Rp. 5,270,000 Unearned revenue Rp. 5,270,000

Services revenue Rp. 5,720,000

E
Unearned service revenue Rp. 5,720,000

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27. Below is the partial trial balance of PT Sadewa on 31 March 2012:

PT SADEWA PARTIAL TRIAL BALANCE

31 March 2012

Account Name Debit Credit

Prepaid Insurance (Dr) Rp. 7,800,000 -
Office Supplies (Dr) Rp. 3,900,000 -
Office Equipment (Dr) Rp.26,000,000
Accum. Dep. Office Equipment (Cr) - Rp. 8,000,000
Unearned Revenue (Cr) - Rp.10,540,000

The prepaid insurance was paid for two years, effective as per 1 March 2012. The adjustment entry that should be made
by PT SADEWA on 30 March is…

Insurance Expense (Dr) Rp. 352,000 Insurance Expense Rp. 3,900,000

A B
Cash (Cr) Rp. 352,000 Prepaid Insurance Rp. 3,900,000

Prepaid Insurance Rp. 3,900,000 Prepaid Insurance Rp. 325,000

C D
Insurance Expense Rp. 3,900,000 Insurance Expense Rp. 325,000

Insurance Expense Rp. 325,000

E
Prepaid Insurance Rp. 325,000

28. Cash was received Rp. 5,125,000 from customer on 10 March 2015. This was recorded as cash (Dr) Rp. 5,125,000 and
Service Revenue (Cr) Rp. 5,125,000. This error was realized on the 20 March when the consumer paid the remaining bills.
The correction entry is…

Cash (Dr) Rp. 5,125,000 Service Revenue (Dr) Rp. 5,125,000

A B
Accounts Receivable (Cr) Rp. 5,125,000 Accounts Receivable (Cr) Rp. 5,125,000

Accounts Receivable (Dr( Rp. 5,215,000 Service Revenue (Dr) Rp. 5,215,000
C D
Service Revenue (Cr) Rp. 5,215,000 Accounts Receivable (Cr) Rp. 5,215,000

Cash (Dr) Rp. 5,125,000

E
Service Revenue (Cr) Rp. 5,125,000

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29. Which of the following statement about worksheet is incorrect?

Financial statement can be prepared directly from the The worksheet is distributed to management and other
A worksheet before journalizing and posting adjusting B interested parties
entries

The worksheet is essentially a working tool of the All of the answers are correct
C D
accountant

The worksheet cannot be used as a basis for posting to

E
ledger account

30. PT. Fortuna has the following data:

Opening balance raw material Rp. 6,500,000
Closing balance raw material Rp. 3,000,000
Purchase Rp. 11,750,000
Purchase Return Rp. 542,000
Freight In Rp. 700,000
The usage of raw material is…

A Rp. 12,900,000 B Rp. 18,400,000

C Rp. 15,408,000 D Rp. 11,300,000

E Rp. 12,700,000

31. An adjustment for Unearned Service Revenue …

A Reduce Revenue with assets account B Add asset and increase revenue

C Reduce liabilities and increase revenues D Reduce income and increase asset

E All of answers are false

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32. . A company pays weekly salary $285/person per day on every Friday (1 week = 7 days). The last salaries were paid on 26
December 2009. This company has 10 employees, and they work 5 days a week. The reversing entries on 1 January 2010
is…

None of the answers above is true Debit Salaries Payable $5.700; credit salaries expense
A B
$5.700

Debit Salaries Payable $8.550; credit salaries expense Debit Salaries Expense $5.700; credit salaries payable
C D
$8.550 $5.700

Debit Salaries Expense $8.550; credit salaries payable

E
$8.550

33. The main purpose of a trial balance is…

A To inform total debt to the creditor B To determine the amount of assets, liabilities and equity

To determine the cash flow statements To prove that the balance of credit and debit are the
C D
same

E To determine the changes in capital

34. The trial balance of PT Rasis had the following accounts: cash $7,500, revenue $95,000, salaries payable $3,000, salaries
expense $18,000, rent expense $12,000, share capital ordinary $35,000, dividends $21,000, and equipment $74,500. In
preparing the trial balance, the total in the debit column is...

A $67,500 B $124,000

C $154,000 D $142,000

E $133,000

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35. The impact of an error whereby a company does not record an adjustment for accrued interest at the end of period is…

A Only a and b are correct B Net income is overstated

C Only a, b and c are correct D Liability is understated

E Expense is understated

36. Below is the list of accounts of UD.Rizkya:

Cash Rp. 9,950,000
Prepaid rent Rp. 2,000,000
Supplies Rp. 150,000
Machine Rp. 3,500,000
Account payable Rp. 2,150,000
Owner’s capital Rp. 23,560,000
Owner’s drawing Rp. 1,375,000
Sales Rp. 11,375,000
Sales discount Rp. 150,000
Sales return Rp. 200,000
Purchase Rp. 7.300,000
Purchase discount Rp. 250,000
Purchase return Rp. 400,000
Freight in Rp. 300,000
Salaries expense Rp. 150,000
Other expense Rp. 450,000
Beginning inventory Rp. 2,750,000
Ending inventory Rp. 3,750,000
Based on data above, the Cost of Goods Sold is…

A Rp. 4,825,000 B Rp. 4,225,000

C Rp. 3,750,000 D Rp. 5,950,000

E Rp. 6,200,000

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37. Below is the list of accounts of UD.Rizkya:

Cash Rp. 9,950,000
Prepaid rent Rp. 2,000,000
Supplies Rp. 150,000
Machine Rp. 3,500,000
Account payable Rp. 2,150,000
Owner’s capital Rp. 23,560,000
Owner’s drawing Rp. 1,375,000
Sales Rp. 11,375,000
Sales discount Rp. 150,000
Sales return Rp. 200,000
Purchase Rp. 7.300,000
Purchase discount Rp. 250,000
Purchase return Rp. 400,000
Freight in Rp. 300,000
Salaries expense Rp. 150,000
Other expense Rp. 450,000
Beginning inventory Rp. 2,750,000
Ending inventory Rp. 3,750,000
Based on data above, how much are the addition to the capital balance at the end of the period?

A Rp. 4,825,000 B Rp. 3,100,000

C Rp. 2,850,000 D Rp. 2,650,000

E Rp. 4,225,000

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38. The following information is from a manufacturing company on January 2015:

• Support material Rp. 12,300,000
• Direct material Rp. 34,120,000
• Foreman’s wages Rp. 4,750,000
• Direct wages Rp. 21,874,000
• Depreciation of machine Rp. 457,100
• Insurance plant Rp. 348,000
• Electricity expense for Plant Rp. 172,000
The indirect production cost is…

A Rp. 18,027,100 B Rp. 11,631,000

C Rp. 52,147,100 D Rp. 13,277,100

E Rp. 63,103,100

39. The predetermined overhead rate is 45% from the direct labour cost. During the month, Rp. 3,500,000 factory labour cost
are incurred, of which Rp. 2,000,000 is direct labor cost and the remaining is the indirect labor cost. If the actual overhead
incurred is Rp. 4,000,000, the amount of factory overhead debited to work in process should be...

A Rp. 1,800,000 B Rp. 675,000

C Rp. 1,900,000 D Rp. 1,575,000

E Rp. 900,000

40. Trial balance of UD Fathoni per 31 December 2016:

Owner’s Capital Rp. 20,000,000
Owner’s drawing Rp. 500,000
Sales Rp. 7,000,000
Cost of good sold Rp. 2,500,000
Operating expense Rp. 1,250,000
The ending capital of UD. Fathoni is…

A Rp. 22,750,000 B Rp. 24,500,000

C Rp. 24,000,000 D Rp. 22,000,000

E Rp. 27,000,000

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41. Jonas Blue, Inc., began the year with $430,000 total assets and $210,000 liabilities. During the year, the revenue earned
was $520,000 and while expenses was $230,000. The owner also invested an additional $120,000 in the business and
withdrawl $98,700. How much is the firm’s equity at the end of the year?

A $430,500 B $672,300

C $531,300 D $453,800

E $500,100

42. The statement of cash flows reports…

A Net Income at the end of the period B Credit sales during the period

All assets on a given date An effect of a company’s cash from business activity
C D
during the period

E Credit purchases during the period

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43. The following information from PT ROFTARREN:

Beginning raw material Rp. 7,500,000
Beginning work in process Rp. 5,000,000
Beginning finished goods Rp. 12,000,000
Direct labour Rp. 2,000,000
Indirect labour Rp. 1,500,000
Factory overhead Rp. 2,500,000
Purchase raw material Rp. 6,500,000
Freigh-in Rp. 700,000
Sales Rp. 20,000,000
Freight-out Rp. 1,000,000
Ending raw material Rp. 4,500,000
Ending work in process Rp. 3,500,000
Ending finished goods Rp. 13,000,000
The production cost is…

A Rp. 16,200,000 B Rp. 7,200,000

C Rp. 10,200,000 D Rp. 14,700,000

E Rp. 19,700,000

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44. The following information from PT ROFTARREN:

Beginning raw material Rp. 7,500,000
Beginning work in process Rp. 5,000,000
Beginning finished goods Rp. 12,000,000
Direct labour Rp. 2,000,000
Indirect labour Rp. 1,500,000
Factory overhead Rp. 2,500,000
Purchase raw material Rp. 6,500,000
Freigh-in Rp. 700,000
Sales Rp. 20,000,000
Freight-out Rp. 1,000,000
Ending raw material Rp. 4,500,000
Ending work in process Rp. 3,500,000
Ending finished goods Rp. 13,000,000
The cost of good sold and gross profit are…

A Rp. 19,700,000 and Rp. 5,300,000 B Rp. 17,700,000 and Rp. 5,800,000

C Rp. 15,200,000 and Rp. 4,800,000 D Rp. 17,900,000 and Rp. 4,300,000

E Rp. 15,200,000 and Rp. 5,800,000

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45. Below is the list of accounts of CV. Bintang Perkasa:

Electricity expense Rp. 4,000,000
Salaries expense Rp. 3,600,000
Advertising expense Rp. 2,500,000
Insurance expense Rp. 6,420,000
Service revenue Rp. 25,900,000
Owner’s capital Rp. 5,000,000
Owner’s drawing Rp. 3,000,000
Based on the data above, the correct closing journal for profit/loss is…

Income summary Rp. 9,380,000 (Dr) Service Revenue Rp. 25 ,900,000 (Dr)
A B
Owner’s capital Rp. 9,380,000 (Cr) Income summary Rp. 25,900,000 (Cr)

Income summary Rp. 16 ,520,000 (Dr) Owner’s capital Rp. 3,000,000 (Dr)
Electricity expense Rp. 4,000,000 (Cr) Drawings Rp. 3,000,000 (Cr)
C Salaries expense Rp. 3,600,000 (Cr) D
Advertising expense Rp. 2,500,000 (Cr)
Insurance expense Rp. 6,420,000 (Cr)

Income summary Rp. 6,380,000 (Dr)

E
Owner’s capital Rp. 6,380,000 (Cr)

46. If the ending inventory is understated, the gross profit and cost of good sold are…

A All of the answers are false B Understated, understated

C Overstated, overstated D Understated, overstated

E Overstated, understated

47. If the ending inventory and gross profit are overstated by Rp. 2,135,000 and Rp. 25,145,000 respectively, the correct
addition/reduction to gross profit is…

A Rp. 27,820,000 B Rp. 27,280,000

C Rp. 23,100,000 D Rp. 25,145,000

E Rp. 23,010,000

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48. On 31 December 2011, the capital and drawings accounts were Rp. 54,250,000 and Rp. 1,500,000 respectively. The
amount of capital after the closing journal is…

A Rp. 54,250,000 B Rp. 52,750,000

C Rp. 55,750,000 D Rp. 50,000,000

E Rp. 1,500,000

49. On 31 August 2016, a $15,000 notes receivable was received from a customer. The interest was 6% and accrued for 6
months. The financial statement should report…

Balance sheet will report the note receivable of $15,000 Income statement will report a note receivable of
A B
and interest receivable of $450 $15,000

Nothing, because the cash have not received yet Balance sheet will report the note receivable of $15,000
C D
and interest payable of $900

Balance sheet will report the note receivable of $15,000

E
and interest receivable of $900

50. PT. Antariksa bought 10.000 shares from PT. Galaksi for Rp. 10,000 each. At 108% of face value, provision and other as
amount Rp. 1,250,000. The acquisition cost for the share is…

A Rp. 10,000 B Rp. 10,925

C Rp. 10,800 D Rp. 12,500

E Rp. 12,800

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Answer Key

1. a 2. b 3. b 4. b

5. b 6. b 7. c 8. e

9. e 10. e 11. c 12. e

13. e 14. d 15. c 16. a

17. c 18. b 19. a 20. c

21. c 22. c 23. b 24. c

25. c 26. c 27. e 28. b

29. b 30. c 31. c 32. c

33. d 34. e 35. c 36. d

37. b 38. a 39. e 40. a

41. c 42. d 43. a 44. c

45. a 46. d 47. e 48. b

49. a 50. b

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