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    SOAL LATIHAN OSN tHE AKUNTANSI

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    BiEbbah MiszDhieysieysiey GitäLovers
    This document contains 10 multiple choice questions related to accounting concepts such as assets, liabilities, equity, revenues, expenses, inventory valuation, and accrual accounting. The questions cover topics like the characteristics of assets, calculating changes in total assets based on changes in liabilities and equity, calculating net sales and cost of goods sold given sales returns and cost percentages, analyzing business transactions and equity balances, adjusting inventory counts for consignments and shrinkage, accruing interest receivable and revenue, depreciation effects on financial statements, and calculating expenses given starting and ending equity balances and various revenue and expense accounts.

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    SOAL LATIHAN OSN tHE AKUNTANSI

    Uploaded by

    BiEbbah MiszDhieysieysiey GitäLovers
    134 views2 pages
    This document contains 10 multiple choice questions related to accounting concepts such as assets, liabilities, equity, revenues, expenses, inventory valuation, and accrual accounting. The questions cover topics like the characteristics of assets, calculating changes in total assets based on changes in liabilities and equity, calculating net sales and cost of goods sold given sales returns and cost percentages, analyzing business transactions and equity balances, adjusting inventory counts for consignments and shrinkage, accruing interest receivable and revenue, depreciation effects on financial statements, and calculating expenses given starting and ending equity balances and various revenue and expense accounts.

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    This document contains 10 multiple choice questions related to accounting concepts such as assets, liabilities, equity, revenues, expenses, inventory valuation, and accrual accounting. The questions cover topics like the characteristics of assets, calculating changes in total assets based on changes in liabilities and equity, calculating net sales and cost of goods sold given sales returns and cost percentages, analyzing business transactions and equity balances, adjusting inventory counts for consignments and shrinkage, accruing interest receivable and revenue, depreciation effects on financial statements, and calculating expenses given starting and ending equity balances and various revenue and expense accounts.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    134 views2 pages

    SOAL LATIHAN OSN tHE AKUNTANSI

    Uploaded by

    BiEbbah MiszDhieysieysiey GitäLovers
    This document contains 10 multiple choice questions related to accounting concepts such as assets, liabilities, equity, revenues, expenses, inventory valuation, and accrual accounting. The questions cover topics like the characteristics of assets, calculating changes in total assets based on changes in liabilities and equity, calculating net sales and cost of goods sold given sales returns and cost percentages, analyzing business transactions and equity balances, adjusting inventory counts for consignments and shrinkage, accruing interest receivable and revenue, depreciation effects on financial statements, and calculating expenses given starting and ending equity balances and various revenue and expense accounts.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    SOAL LATIHAN OSN AKUNTANSI

    1. The common characteristic possessed by all assets is ….


    a. Long life
    b. Great monetary value
    c. Tangible nature
    d. Future economic benefit
    e. Intangible nature
    2. If total liabilities decreased by Rp25.000.000,00 and owner’s equity increased by Rp15.000.000,00 during a
    period of time, then total assets must change by what amount and direction during that same period?
    a. Decrease Rp40.000.000,00
    b. Increase Rp40.000.000,00
    c. Decrease Rp 10.000.000,00
    d. Increase Rp10.000.000,00
    e. Total assets won’t change
    3. Perusahaan Wulan menjual barang dagang sneilai Rp38.000.000,00 secara tunai selama bulan Desember 2015
    dan terdapat retur penjualan senilai Rp800.000,00. Jika perusahaan mengambil keuntungan kotor sebesar 40%,
    maka nilai penjualan bersih dan harga pokok penjualan untuk bulan tersebut adalah ….
    a. Rp 38.000.000,00 dan Rp22.800.000,00
    b. Rp37.200.000,00 dan Rp14.880.000,00
    c. Rp37.200.000,00 dan Rp22.320.000,00
    d. Rp38.000.000,00 dan Rp23.320.000,00
    e. Rp37.200.000,00 dan Rp22.800.000,00
    4. Dunan’s Car Repair Shop started the year with total assets of Rp270.000.000,00. Without liabilities. During the
    year, the business recorded Rp450.000.000,00 in car repair revenues, Rp270.000.000,00 in expenses, and
    Dunan withdrew Rp45.000.000,00. The ending balance of euity reported by Dunan’s Car Repair Shop at the end
    of the year is ….
    a. Rp 90.000.000,00
    b. Rp 135.000.000,00
    c. Rp 180.000.000,00
    d. Rp 405.000.000,00
    e. Rp 450.000.000,00
    5. A company uses perpetual inventory method. Ending inventory Rp24.300.000,00 based on accounting data but
    Rp24.700.000,00 based on physical count. Causes the diference are ; shrinkage Rp300.000,00 (accounting
    division didn’t know it) and consignment Rp700.000,00 (Warehouse division didn’t know it). Should company
    journalize the adjusting entries for differences/
    a. Yes, company should (dr) COGS and (cr) Inventory for Rp300.000,00
    b. Yes, company should (dr) COGS and (cr) Inventory for Rp700.000,00
    c. Yes, company should (dr) COGS Rp 1.000.000,00, (cr) Inventory for Rp300.000,00 and (cr) Consignment
    Rp700.000,00
    d. No, because consignment and shrinkage are normal event
    e. No, because consignment and shrinkage are not transaction
    6. Perusahaan Diana memiliki data persediaan menurut buku besar persediaan sebesar Rp35.000.000,00. Menurut
    hasil perhitungan fisik memiliki nilai Rp30.000.000,00 terdapat pembelian FOB shipping point senilai
    Rp7.000.000,00 dan termasuk dalam hasil perhitungann fisik adalah barang konsinyasi senilai Rp2.500.000,00
    atas kondisi ini, yang harus dilakukan perusahaan adalah ….
    A. Mendebit akun persediaan dan mengkredit beban pokok penjualan senilai Rp500.000,00
    B. Mendebit akun beban pokok penjualan dan mengkredit pembelian senilai Rp500.000,00
    C. Mendebit akun persediaan dan mengkredit beban pokok penjualan senilai Rp1.000.000,00
    D. Mendebit akun beban pokok penjualan dan mengkredit pembelian senilai Rp1.000.000,00
    E. Mendebit akun pembelian dan mengkredit beban pokok penjualan senilai Rp1.000.000,00
    7. The balance in the prepaid rent account was Rp4.500.000,00 on December 31 2015 Thias is the remaining
    balance of a twelve-month policy rented on October 31 st in the current year. How much did thus account
    originally cost?
    a. Rp3.750.000,00
    b. Rp4.909.000,00
    c. Rp5.400.000,00
    d. Rp4.500.000,00
    e. Rp6.000.000,00
    8. A company receives interest on a Rp30.000.000,00, 8%, 5-year note receivable each April 1. At December 31,
    2015, the following adjusting entry was made to accrue interest receivable :
    Interest Receivable Rp1.800.000,00
    Interest Revenue Rp1.800.000,00

    Assuming that company does not use reversing entries, what entry should be made on April 1, 2016 when the
    annual interest payment receieved?

    a. Cash Rp600.000,00
    Interest revenue Rp600.000,00
    b. Cash Rp1.800.000,00

    Interest receivable Rp1.800.000,00

    c. Cash Rp2.400.000,00
    Interest receivable Rp1.800.000,00
    Interest revenue Rp600.000,00
    d. Cash Rp2.400.000,00
    Interest revenue Rp2.400.000,00
    e. Cash Rp1.800.000,00
    Interest recevable Rp600.000,00
    Interest revenue Rp2.400.000,00
    9. If company mistakenly forgot to record depreciation on office equipment at the end of accounting period, the
    financial statements prepared at the time would show …
    a. Assets overstated and equity understated
    b. Assets and equity both understated
    c. Assets overstated, net income understated, and equity overstated
    d. Assets, net income, and equity understated
    e. Assets, net income,and equity overstated
    10. Salon “Zone” memliki data keuangan per 31 Desember 2017 sebagai berikut:
    - Modal akhir Rp25.000.000,00
    - Pendapatan komisi Rp5.250.000,00
    - Pendapatan jasa Rp15.000.000,00
    - Pengambilan pribadi Rp1.500.000,00
    - Pendapatan yang masih harus diterima Rp750.000,00
    - Pendapatan di trima di muka Rp550.000,00

    Berdasarkan data di atas, apabila modal awal salon “Zone” sebesar Rp111.000.000,00, maka nilai beban adalah
    ….

    a. Rp4.750.000,00
    b. Rp6.000.000,00
    c. Rp8.950.000,00
    d. Rp14.000.000,00
    e. Rp15.500.000,00

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