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    Uas - EFA - Adhi Anoraga - 43219110004.

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    Rezza Irawan
    This document is a test paper for the subject of English for Accounting. It contains multiple choice and structured questions testing the students' knowledge of accounting terminology and concepts. The test covers topics like the uses of financial statements, definitions of accounting roles and certifications, types of accounting, and how management decisions are influenced by accounting information. It is graded out of 100 and was administered on July 5th, 2022 from 19:30-22:00 in room M-609-1.

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    Uas - EFA - Adhi Anoraga - 43219110004.

    Uploaded by

    Rezza Irawan
    18 views6 pages
    This document is a test paper for the subject of English for Accounting. It contains multiple choice and structured questions testing the students' knowledge of accounting terminology and concepts. The test covers topics like the uses of financial statements, definitions of accounting roles and certifications, types of accounting, and how management decisions are influenced by accounting information. It is graded out of 100 and was administered on July 5th, 2022 from 19:30-22:00 in room M-609-1.

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    This document is a test paper for the subject of English for Accounting. It contains multiple choice and structured questions testing the students' knowledge of accounting terminology and concepts. The test covers topics like the uses of financial statements, definitions of accounting roles and certifications, types of accounting, and how management decisions are influenced by accounting information. It is graded out of 100 and was administered on July 5th, 2022 from 19:30-22:00 in room M-609-1.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    18 views6 pages

    Uas - EFA - Adhi Anoraga - 43219110004.

    Uploaded by

    Rezza Irawan
    This document is a test paper for the subject of English for Accounting. It contains multiple choice and structured questions testing the students' knowledge of accounting terminology and concepts. The test covers topics like the uses of financial statements, definitions of accounting roles and certifications, types of accounting, and how management decisions are influenced by accounting information. It is graded out of 100 and was administered on July 5th, 2022 from 19:30-22:00 in room M-609-1.

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    KERTAS KERJA UJIAN

    Semester: Gasal / Genap / Pendek*) Tahun Akademik: 2021/2022

    Nomor Induk Mahasiswa 43219110004 Nomor Ujian: 5 Paraf Mahasiswa


    Nama Adhi Anoraga
    Fakultas / Program
    Fakultas Ekonomi dan Bisnis/ S1 Akuntansi Paraf Pengawas
    Studi
    Mata Kuliah English For Accounting
    Nilai Ujian (00-
    Dosen Dra. Marifa Retno Gayatri, M.Hum.
    100)
    Waktu Hari Tanggal Jam Ruang
    Pelaksanaan Ujian Selasa 05 Juli 2022 19.30-22.00 M-609-1

    A. Answer the questions below with your own knowledge, the answer might not be found
    directly in the text: (score 20)
    1. How might the information contained in financial statements be useful to managers?
    How might creditors use this information?
    Answer:
    The information contained in financial statements might be useful to creditors. It helps
    them to find out whether the company will be able to repay the credit on time or not.
    2. What is a CPA? Do you have a similar type of position in your country? Explain!
    Answer:
    A CPA is a Certified Public Accountant. Yes, we had. Formerly faculty of economic
    graduates of 5 elite universities got ‘Drs. AK’ degree.
    3. Which type of accounting – public, private, or governmental – appeals to you the most?
    Why?
    Answer:
    The most is a public accounting. Because public accountants provide accounting
    services such as auditing and tax computation to companies and individuals.
    4. What are some management decisions that might be based on accounting information?
    Answer:
    In some companies, financial decision making might be based on accounting
    information. For example, the management wants to expands its business to build a
    bigger factory to introduce new variety of goods.
    F. Structure Test. CPMK 5 (25 points). Make your sentence by using these economic
    terms: Example: (shareholder – The shareholders feel that the General Manager has
    to step down because the mess in finance he made)
    1. Depreciation
    a. Depreciation is calculated to write off the cost or valuation of tangible assets
    other than freehold land over their estimated useful lives.
    b. Each time a company prepares its financial statements, it records a depreciation
    expense to allocate a portion of the cost of the buildings, machines or equipment
    it has purchased to the current fiscal year.
    2. Revenue
    a. The gross revenue of all the states is estimated at 50 million dollars.
    b. Marvel, who needed large sums to strengthen his military force, set himself with
    great energy to increase the empire's revenue.
    c. Our company has experienced a decrease in revenue due to the financial crisis.
    3. Expenditure
    a. In 2020 revenue and expenditure balanced at £125,000.
    b. Their expenditure is likewise classed as obligatory and optional.
    c. We must try our best to regulate our expenditure.
    4. Invoices
    a. We will send out reminder letters to follow up outstanding invoices.
    b. Your invoice will be sent within 5 working days following commencement of
    your event.
    c. The company sends invoices to customers for products or services delivered.
    5. Profitability
    a. Inflation at the present rate has a seriously distorting effect on company
    profitability.
    b. Using the analysis carried out within the 5 forces framework we also sought to
    explain the variations in profitability across the supply chain.
    c. The business profitability will not survive in the long run. So measuring current
    and past profitability and projecting future profitability is very important.

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