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HimaAksi FE UM 2017

Olimpiade Akuntansi Tingkat Nasional 2017(Soal SMK) |

HimaAksi FE UM 2017


SOAL BABAK PENYISIHAN SMK

1. Three basic activities in Accounting is…

a. Identifying, recording and communicating

b. Identifying, recording and reporting

c. Identifying, reporting and communicating

d. Identifying, classificating and communicating

e. Clasificating, recording and communicating

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

is called…

a. Economic entity

b. Going concern

c. Historical cost

d. Monetary unit

e. Periodicity

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

a. Income statement

b. Retained earning statement

c. Statement of financial position

d. Statement of cash flow

e. Notes to financial statement

4. A career in accounting that uses accounting and auditing concepts, and investigative skills

into theft and fraud is called…

a. Public accounting

b. Government

c. Private accounting

d. Auditing

e. Forensic accounting

5. IFRS is considered to be more...

a. Principles-based and less rules-based than GAAP

b. Rules-based and less principles-based than GAAP

c. Principles-based and more rules-based than GAAP

d. Detailed than GAAP

e. None of the above

HimaAksi FE UM 2017


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…

a. Accounts Payable $1,520

Vehicles $1,520

b. Accounts Receivable $1,250

Vehicles $1,250

c. Vehicles $1,250

Accounts payable $1,250

d. Accounts Receivable $1,520

Vehicles $1,520

e. Vehicles $1,520

Accounts Payable $1,520

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

accounting equation…

a. Decrease asset and increase equity

b. Increase asset and decrease equity

c. Decrease asset and decrease cash

d. Decrease asset and decrease equity

e. Increase expense and decrease cash

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…

a. Vehicle Rp. 2,041,000,000

Cash Rp. 1,727,000,000

Accounts payable Rp. 314,000,000

b. Vehicle Rp. 2,410,000,000

Cash Rp. 2,410,000,000

c. Merchandise inventory Rp. 2,410,000,000

Cash Rp. 2,410,000,000

d. Merchandise inventory Rp. 1,727,000,000

Accounts payable Rp. 1,727,000,000

e. Merchandise inventory Rp. 2,041,000,000

Cash Rp. 1,727,000,000

Accounts payable Rp. 314,000,000

HimaAksi FE UM 2017


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. 9,180,000

c. Rp. 8,820,000

d. Rp. 20,270,000

e. Rp. 20,900,000

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…

a. Persediaan bahan baku Rp. 370.500

Kas Rp. 370.500

b. Persediaan bahan penolong Rp. 526.500

Kas Rp. 526.500

c. Pembelian Rp. 370.500

Kas Rp. 370.500

d. Persediaan bahan penolong Rp. 562.500

Kas Rp. 562.500

e. Persediaan barang dagang Rp. 526.500

Kas Rp. 526.500

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. 21.735.690

b. Rp. 20.750.000

c. Rp. 21.300.900

d. Rp. 21.375.960

e. Rp. 20.357.690

HimaAksi FE UM 2017


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…

a. Actual FOH Rp. 135,000,000


Income Summary Rp. 5,500,000

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



c. Actual FOH Rp. 192,500,000



d. Actual FOH Rp. 129,500,000

Various account in credit Rp. 56,400,000


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



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…

a. Mortgage payable Rp. 8,000,000

Cash Rp. 8,000,000

b. Mortgage payable (must be paid) Rp. 8,000,000

Interest expense Rp. 5,400,000

Cash Rp. 13,400,000

c. Mortgage payable Rp. 13,400,000

Cash Rp. 13,400,000

d. Mortgage payable Rp. 8,000,000


Cash Rp. 13,400,000

HimaAksi FE UM 2017


e. Mortgage payable Rp. 8,000,000


Interest payable Rp. 1,800,000

Cash Rp. 9,800,000

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…

a. Work in Process Rp. 473,500,000

Estimated Factory Overhead Rp. 473,500,000

b. Work in Process Rp. 473,500,000

Actual factory overhead Rp. 473,500,000

c. Work in process Rp. 437,500,000

Accounts in credit Rp. 437,500,000

d. Actual factory overhead Rp. 473,500,000

Accounts in credit Rp. 473,500,000

e. Work in process Rp. 437,500,000

Estimated factory overhead Rp. 437,500,000

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. Overstated Rp. 50,000

b. Understated Rp. 50,000

c. Overstated Rp. 100,000

d. Understated Rp. 100,000

e. Overstated Rp. 150,000

HimaAksi FE UM 2017


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…

a. PT. Harma record on debit, Account Receivable as amount Rp. 3,910,000

b. UD. Zamalya record on debit, Purchase as amount Rp. 3,910,000

c. PT. Harma record on credit, Sales as amount Rp. 4,060,000

d. UD. Zamalya record on credit, Account Payable as amount Rp. 3,910,000

e. PT. Harma record on debit, Freight cost as amount Rp. 150,000

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 accounts receivable Rp. 7,120,000 (Dr)

b. PD. Izaza record sales Rp. 7,120,000 (Cr)

c. PD. Izaza record freight cost Rp. 7,120,000 (Dr)

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

e. Ibra Store record accounts payable Rp. 7,120,000 (Cr)

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

recorded as…

a. Accounts receivable (Dr) Rp. 12,000,000, VAT out (Cr) Rp. 1,000,000, sales (Cr) Rp.

11,000,000

b. Accounts receivable (Dr) Rp. 11,000,000, VAT in (Cr) Rp. 1,000,000, sales (Cr) Rp.

10,000,000

c. Accounts receivable (Dr) Rp. 11,000,000, VAT out (Cr) Rp.1,000,000, sales (Cr) Rp.

10,000,000

d. Accounts receivable (Dr) Rp. 11,000,000 and sales (Cr) Rp. 11,000,000

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

a. Kas Rp. 5.820.000

Beban bunga Rp. 180.000

Wesel tagih didiskontokan Rp. 6.000.000

b. Kas Rp. 6.000.000

Piutang Rp. 5.820.000

Pendapatan bunga Rp. 180.000

HimaAksi FE UM 2017


c. Kas Rp. 6.000.000

Piutang Rp. 5.820.000

Utang bunga Rp. 180.000

d. Kas Rp. 5.820.000


e. Kas Rp. 6.000.000


Pendapatan 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:

Account name: Electricity expense

Description Ref Dr Cr Balance

a. Pay electricity for December J.1 - Rp. 250,000 Rp. 250,000

b. Pay electricity for December J.1 Rp. 250,000 - Rp. 250,000

c. Pay electricity for December J.1 Rp. 250,000 Rp. 250,000 Rp. 250,000

d. Pay electricity for December J.1 - Rp. 250,000 -

e. Pay electricity for December J.1 Rp. 250,000 - -

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

b. A credit of $15,000 for Depreciation expense- office equipment in the income statement

c. A debit of $ 120,000 for office equipment in the balance sheet column

d. A debit of $15,000 for accumulated depreciation- office equipment in the balance sheet

column

e. A credit of $105,000 for Depreciation expense- office equipment in the income statement

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 Receivable as amount Rp. 1,000,000

b. PT Uem has VAT Payable as amount Rp. 1,000,000

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

d. PTUem has VAT Payable as amount Rp. 3,000,000

e. PT Uem has VAT Receivable as amount Rp. 5,000,000

HimaAksi FE UM 2017


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 bahwa tidak harus ada beban dalam menghasilkan pendapatan

c. Adanya konsep bahwa pengakuan pendapatan tidak harus pada periode yang berjalan

d. Adanya konsep akrual basis dan penandingan yang wajar

e. Adanya konsep bahwa pengakuan beban tidak harus pada periode yang berjalan

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…

a. Interest expense Rp. 1,875,000


b. Interest expense Rp. 2,000,000


c. Interest expense Rp. 2,500,000


d. Interest expense Rp. 1,875,000

Mortgage payable Rp. 1,875,000

e. Interest expense Rp. 2,500,000

Mortgage payable Rp. 2,500,000

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 …

a. Supplies Rp. 950,000

Supplies expense Rp. 950,000

b. Supplies Rp. 2,250,000

Supplies expense Rp. 2,250,000

c. Supplies expense Rp. 1,300,000

Supplies Rp. 1,300,000

d. Supplies expense Rp. 900,000

Supplies Rp. 900,000

e. Supplies expense Rp. 2,230,000

Supplies Rp. 2,230,000

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

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

a. Unearned service revenue Rp. 5,720,000

Services revenue Rp. 5,720,000

b. Cash Rp. 5,270,000

Services revenue Rp. 5,270,000

c. Services revenue Rp. 5,720,000

Unearned service revenue Rp. 5,720,000

d. Cash Rp. 5,270,000

Unearned revenue Rp. 5,270,000

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

Service revenue Rp. 5,270,000

27. Based on data in question 26, 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…

a. Prepaid Insurance Rp. 3,900,000

Insurance Expense Rp. 3,900,000

b. Insurance Expense Rp. 3,900,000

Prepaid Insurance Rp. 3,900,000

c. Insurance Expense Rp. 325,000

Prepaid Insurance Rp. 325,000

d. Prepaid Insurance Rp. 325,000

Insurance Expense Rp. 325,000

e. Insurance Expense Rp. 352,000

Cash Rp. 352,000

Account Name Debit Credit

Prepaid Insurance

Office Supplies

Office Equipment

Accum. Dep. Office Equipment

Unearned Revenue

Rp. 7,800,000

Rp. 3,900,000

Rp. 26,000,000

Rp. 8,000,000

Rp. 10,540,000

PT SADEWA

PARTIAL TRIAL BALANCE

31 March 2012

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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…

a. Service Revenue Rp. 5,215,000

Accounts Receivable Rp. 5,215,000

b. Accounts Receivable Rp. 5,215,000

Service Revenue Rp. 5,215,000

c. Cash Rp. 5,125,000


d. Cash Rp. 5,125,000

Service Revenue Rp. 5,125,000

e. Service Revenue Rp. 5,125,000


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

a. The worksheet is essentially a working tool of the accountant

b. The worksheet is distributed to management and other interested parties

c. The worksheet cannot be used as a basis for posting to ledger account

d. Financial statement can be prepared directly from the worksheet before journalizing and

posting adjusting entries

e. All of the answers are correct

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. 11,300,000

b. Rp. 15,408,000

c. Rp. 12,700,000

d. Rp. 18,400,000

e. Rp. 12,900,000

31. An adjustment for Unearned Service Revenue …

a. Reduce liabilities and increase revenues

b. Reduce Revenue with assets account

c. Add asset and increase revenue

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…

a. Debit Salaries Expense $8.550; credit salaries payable $8.550

b. Debit Salaries Payable $8.550; credit salaries expense $8.550

c. Debit Salaries Expense $5.700; credit salaries payable $5.700

d. Debit Salaries Payable $5.700; credit salaries expense $5.700

e. None of the answers above is true

33. The main purpose of a trial balance is...

a. To determine the cash flow statements

b. To determine the changes in capital

c. To inform total debt to the creditor

d. To prove that the balance of credit and debit are the same

e. To determine the amount of assets, liabilities and equity

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. $142,000

c. $133,000

d. $154,000

e. $124,000

35. The impact of an error whereby a company does not record an adjustment for accrued

interest at the end of period is...

a. Net income is overstated

b. Liability is understated

c. Expense is understated

d. Only a and b are correct

e. Only a, b and c are correct

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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 Good Sold is…

a. Rp. 5,950,000

b. Rp. 3,750,000

c. Rp. 4,225,000

d. Rp. 4,825,000

e. Rp. 6,200,000

37. Based on the question number 36, how much are the addition to the capital balance at the

end of the period?

a. Rp. 2,650,000

b. Rp. 2,850,000

c. Rp. 3,100,000

d. Rp. 4,225,000

e. Rp. 4,825,000

HimaAksi FE UM 2017


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. 11,631,000

b. Rp. 13,277,100

c. Rp. 52,147,100

d. Rp. 18,027,100

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. 675,000

b. Rp. 900,000

c. Rp. 1,575,000

d. Rp. 1,800,000

e. Rp. 1,900,000

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. 22,000,000

b. Rp. 22,750,000

c. Rp. 24,000,000

d. Rp. 24,500,000

e. Rp. 27,000,000

HimaAksi FE UM 2017


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. $453,800

c. $500,100

d. $531,300

e. $672,300

42. The statement of cash flows reports…

a. Credit purchases during the period

b. Net Income at the end of the period

c. Credit sales during the period

d. All assets on a given date

e. An effect of a company’s cash from business activity during the period

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. 19,700,000

b. Rp. 16,200,000

c. Rp. 14,700,000

d. Rp. 10,200,000

e. Rp. 7,200,000

HimaAksi FE UM 2017


44. Based on No.43, the cost of good sold and gross profit are…

a. Rp. 19,700,000 and Rp. 5,300,000

b. Rp. 17,900,000 and Rp. 4,300,000

c. Rp. 17,700,000 and Rp. 5,800,000

d. Rp. 15,200,000 and Rp. 4,800,000

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

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 drawing Rp. 3,000,000

Based on the data above, the correct closing journal for profit/loss is…

a. Income summary Rp. 16,520,000

Electricity expense Rp. 4,000,000

Salaries expense Rp. 3,600,000

Advertising expense Rp. 2,500,000

Insurance expense Rp. 6,420,000

b. Owner’s capital Rp. 3,000,000

Drawings Rp. 3,000,000

c. Income summary Rp. 6,380,000


d. Service Revenue Rp. 25,900,000

Income summary Rp. 25,900,000

e. Income summary Rp. 9,380,000


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

a. Overstated, overstated

b. Overstated, understated

c. Understated, understated

d. Understated, overstated

e. All of the answers are false

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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. 23,100,000

b. Rp. 27,280,000

c. Rp. 23,010,000

d. Rp. 25,145,000

e. Rp. 27,820,000

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. 55,750,000

c. Rp. 1,500,000

d. Rp. 52,750,000

e. Rp. 50,000,000

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…

a. Nothing, because the cash have not received yet

b. Balance sheet will report the note receivable of $15,000 and interest receivable of $900

c. Balance sheet will report the note receivable of $15,000 and interest receivable of $450

d. Income statement will report a note receivable of $15,000

e. Balance sheet will report the note receivable of $15,000 and interest payable 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. 12,500

c. Rp. 10,800

d. Rp. 10,925

e. Rp. 12,800

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51. The owner’s equity statement …

a. Presents the revenues and expenses and net profit or loss that produced during a given

period

b. Reports assets, liabilities, and owner’s equity on a given date

c. Summarizes all the information about the cash inflows and outflows for the period

d. Summarizes the changes that take place in owner’s equity during a given period of time

e. All are incorrect

52. Laporan Laba rugi atas dasar akrual melaporkan pendapatan senilai Rp. 200.000 tetapi

piutang usaha naik Rp. 40.000 sehingga kas yang berhasil ditagih sebesar Rp. 160.000.

Beban operasi senilai Rp. 120.000 tetapi utang usaha naik Rp. 10.000 sehingga beban

operasi tunai menjadi Rp.110.000 dan utang pajak tahun lalu dibayar senilai Rp. 4000. Kas

bersih yang diterima dari aktivitas operasi pada laporan arus kas metode langsung adalah…

a. Rp. 38.000

b. Rp. 46.000

c. Rp. 21.000

d. Rp. 40.000

e. Rp. 25.000

53. The journal to reverse the balance of nominal account to capital account is …

a. Reversing Journal

b. General journal

c. Special journal

d. Closing Journal

e. Adjustment Journal

54. PT Amerta determined a 60% mark-up from the of cost. The operating expense was 30% of

sales. If the annual normal sales were Rp. 12,600,000, the cost of goods sold and operating

income would be …

a. Rp. 4,095,000; Rp. 7,875,000

b. Rp. 4,095,000; Rp. 3,780,000

c. Rp. 7,875,000; Rp. 7,875,000

d. Rp. 7,875,000; Rp. 4,095,000

e. Rp. 7,875,000; Rp. 3,780,000

HimaAksi FE UM 2017


55. Gross earning consists of these items, except…

a. Wages or salaries

b. Overtime payments

c. Bonuses

d. Postretirement benefits

e. None the answer above is true

56. A document to report a bank reconciliation is...

a. Invoice

b. Bank Statement

c. Receipt

d. Debit memorandum

e. Credit memorandum

57. A company organized petty cash funds with an imprest fund system. The beginning balance

of petty cash was Rp. 1,000,000. During the first week of June 2015, the use of petty cash

was follows:

Office supplies purchases Rp. 300,000

Wages and salaries expense Rp. 150,000

Electricity, water & telephone expense Rp. 125,000

The ending balance of petty cash is...

a. Rp. 700,000

b. Rp. 550,000

c. Rp. 425,000

d. Rp. 1,000,000

e. Rp. 575,000

58. On 31 December, the accountant found petty cash over for Rp. 24,500 and the owner did not

know the cash disbursement. The journal entry if use fluctuation method is…

a. Income Summary Rp. 24,500

Cash Over and Short Rp. 24,500

b. Cash Over and Short Rp. 24,500

Income Summary Rp. 24,500

c. Petty Cash Rp. 24,500

Cash Over and Short Rp. 24,500

d. Cash Over and Short Rp. 24,500

Petty Cash Rp. 24,500

e. Petty Cash Rp. 24,500

Income Summary Rp. 24,500

HimaAksi FE UM 2017


59. On 31 December 2012, PT Oppa had a cash balance of Rp. 115,700,000. Meanwhile, in the

bank statement, the cash balance was Rp. 113,970,000. The differences were caused by :

1) A check received from customer Rp. 1,500,000 was refused by bank because there

was no fund.

2) Rp. 230,000 bank charge had not been recorded

The correct cash balance of PT Oppa is...

a. Rp. 111,970,000

b. Rp. 112,240,000

c. Rp. 113,430,000

d. Rp. 113,970,000

e. Rp. 117,970,000

60. On 30 April, the bank reconciliation of Selena Company showed three outstanding cheques:

no. 254 - $650; no. 255 - $820; and no. 257 - $410. The bank statement and cash payments

journal on May showed the following:

Bank Statement Cash Payments Journal

Checks Paid Checks Issued

Date Check No. Amount Date Check No. Amount

5/4 254 650 5/2 258 159

5/2 257 410 5/5 259 275

5/17 258 159 5/10 260 890

5/12 259 275 5/15 261 500

5/20 261 500 5/22 262 750

5/29 263 480 5/24 263 480

5/30 262 750 5/29 264 560

The amount of the outstanding cheques at 31 May was…

a. $1,060

b. $1,450

c. $1,880

d. $2,270

e. $3,330

61. Accounts receivable should be presented in the balance sheet at...

a. The amount of account receivable in general ledger

b. Based on account receivable card

c. Net realizable value

d. The amount of allowance for doubful account in general ledger

e. Based on account payable card

HimaAksi FE UM 2017


62. On 1 January 2012 PT Rasis waived the account receivable of PT Oppa Rp. 10,000,000

because the company got bankrupt. If PT Rasis uses a direct write-off method, the journal

entry is…

a. Account Receivable Rp. 10,000,000

Bad Debt Expense Rp. 10,000,000

b. Bad Debt Expense Rp. 10,000,000

Account Receivable Rp. 10,000,000

c. Allowance for Doubfull Account Rp. 10,000,000

Account Receivable Rp. 10,000,000

d. Account Receivable Rp. 10,000,000

Allowance for Doubfull Account Rp. 10,000,000

e. Allowance for Doubfull Account Rp. 10,000,000

Bad Debt Expense Rp. 10,000,000

63. Kesya Company lent money to PT Alka $10,000 on 1 April and accept a five-month note.

The interest was 9%. At the maturity date, Kesya Company recorded the collection as…

a. Cash $10,000

Note Receivable $10,000

b. Notes Payable $10,000

Cash $10,000

c. Note Payable $10,000

Interest Expense $ 375

Cash $10,375

d. Cash $10,375

Notes Receivable $10,000

Interest Revenue $ 375

e. Cash $10,000

Interest Expense $ 375

Notes Receivable $10,375

64. Which of the following bonds would not be included in types of bonds?

a. Uncollateral bonds

b. Unsecured bonds

c. Secured bonds

d. Convertible bonds

e. Callable bonds

HimaAksi FE UM 2017


65. PT Alsan borrowed Rp. 60,000,000 from a bank. The principal and interest would be paid

within 5 years for Rp. 75,000,000. The annual interest rate is…

a. 9%

b. 8%

c. 7%

d. 6%

e. 5%

66. In a perpetual inventory system, a return of defective merchandise is recorded by

crediting…

a. Cash

b. Purchase

c. Account Payable

d. Purchase Returns and Allowance

e. Inventory

67. On 31 December 2015, as a result of a stock opname, Stamfort Company found the

inventory worth $180,000. This amount did not take into consideration the following facts:

Rogers Consignment store currently had goods worth $35,000 on its sales floor that belong

to Stamfort but are being sold on consignment by Rogers. The selling price of these goods is

$50,000. Stamfort purchased $13,000 of goods that were shipped on 27 December, FOB

Destination Point, that will be received by Stamfort on 3 January. Determine the correct

amount of inventory that Stamfort should report…

a. $230,000

b. $215,000

c. $228,000

d. $193,000

e. $180,000

68. 3/15 n/30, means...

1. Creditor will get a 3% direct discount from the invoice price

2. Creditors will get a 15% discount if the payment is made less than 3 days after the

invoice date

3. The payment must be made at the end of the month at least

4. Creditors will get a 3% discount if the payment is made less than 15 days after the

invoice date

The correct statement is…

a. 1,2,3 d. 1,2

b. 2,4 e. 4

c. 1,3,4

HimaAksi FE UM 2017


69. PT Alka needs to record $3,000 returned goods (the cost was $1,700). Assume the goods are

not defective, the journal entry is…

a. Sales returns and allowances $3,000

Accounts Payable $3,000

Inventory $1,700

Cost of goods sold $1,700

b. Accounts receivable $3,000

Sales returns and allowances $3,000

Inventory $1,700


c. Sales returns and allowances $3,000

Accounts Receivable $3,000

d. Sales returns and allowances $1,700


Inventory $3,000


e. Sales returns and allowances $3,000


Inventory $1,700


70. PT Alsan recorded Rp. 49,500,000 cost of good sold. If the beginning and ending inventory

was Rp. 3.450.000 and Rp. 5,500,000 respectively, the inventory turnover of PT Alsan is…

a. 21

b. 12

c. 33,6336

d. 11

e. Rp. 4,500,000

71. On 1 January 2016, Iron Mountain Corporation purchased a new machine for $50,000. The

machine is estimated to have a 10-year life with a $2,000 residual value. If the straight line

method was used, the journal entry on 31 December 2016 is…

a. Depreciation expense $5,000

Accumulated depreciation $5,000

b. Depreciation expense $4,800


c. Depreciation expense $5,000

Machine $5,000

d. Depreciation expense $4,800

Machine $4,800

e. Depreciation expense $10,000


HimaAksi FE UM 2017


72. PT Alka purchased a truck Rp. 350,000,000 on cash. Other costs included in this purchase

were tax on purchase Rp. 15,000,000, motor vehicle license Rp. 25,000,000 and an

insurance policy of Rp. 120,000,000. The cost of the truck is…

a. Rp. 510,000,000

b. Rp. 390,000,000

c. Rp. 365,000,000

d. Rp. 495,000,000

e. Rp. 375,000,000

73. Dibawah ini yang tidak termasuk dalam harga perolehan tanah adalah…

a. Harga beli

b. Biaya notaris

c. Biaya penghancuran gedung

d. Biaya pemasangan paving dan pagar

e. Biaya pemerataan lahan

74. On 1 July 2016, Kesya Company sold an equipment for $26,000 cash. The equipment was

bought on 1 July 2012 for $90,000 and expected to be used for 5 years without residual

value. If the company used sum of the year depreciation method, the journal entry to record

depreciation expense for the first 6 month of 2016 is…

a. Depreciation Expense $10,000

Accumulated Depreciation $10,000

b. Depreciation Expense $8,000


c. Depreciation Expense $6,000


d. Depreciation Expense $4,000


e. Depreciation Expense $2,000


HimaAksi FE UM 2017


75. According the transaction No. 74 the journal to record the sale of the equipment on 1 July

2016 is…

a. Cash $26,000


Equipment $90,000

Gain on disposal $20,000

b. Cash $26,000


Loss on disposal $4,000

Equipment $90,000

c. Cash $26,000


Equipment $90,000


d. Accounts receivable $26,000


Equipment $90,000


e. Cash $26,000


Equipment $90,000


Questions 76-85 are related to MYOB

76. When the “tax exclusive” is checked, …

a. The amounts contained in the unit price is the price before taxes and not cut discounts

b. The amounts contained in the unit price is the price before tax

c. The amounts contained in the unit price is the price before tax but the tax has been

deducted

d. The amounts contained in the unit price is the price that includes taxes and discounts have

been deducted

e. The amounts contained in the unit price is the price before taxes and not cut discounts

77. The following items are found in the card file, except…

a. Card list

b. Activity log

c. Card log

d. Print mailing labels

e. Create personalized letters

HimaAksi FE UM 2017


78. The bookkeeper can view the journal that have been made in the…

a. Reports

b. Find transaction

c. Transaction journal

d. To do list

e. Activities List

79. The layout that must be selected when a company want to sell something from the item list

is called…

a. Service

b. Item

c. Professional

d. Time billing

e. Miscellaneous

80. The procedure to check company's accounting period is…

a. Setup – easy setup assistant – customise – company information – current financial year

b. Setup – account – company data auditor – current financial year

c. Command centre –easy setup assistant – customise – company information – current

financial year end

d. Setup – account – customise – company information – current financial year

e. Command centre – account – company data auditor – current financial year end

81. The statement “I would like to build my own accounts list once I begin using MYOB”

means...

a. Bookkeeper will prepare his account list in MYOB program

b. Bookkeeper will use the prebuilt account list in MYOB program

c. Bookkeeper wants to import accounts data which is already made in different forms.

d. Bookkeeper wants to use the prebuilt accounts in MYOB, and choose the type of the

company which have been provided by MYOB.

e. Bookkeeper wants to make his account list.

82. If the company want to change the company information, the procedure is...

a. list – company information

b. command center – company information

c. setup – company information

d. setup – balance – customer balance

e. command center – balance – company information

HimaAksi FE UM 2017


83. One of the displayed menu command centre is Account. Account provides the following

features…

a. Transaction journal, customer, receive money

b. Vendor, company data auditor, send to account

c. Account list, record journal entry, transfer money

d. Employee, account list, transfer money

e. Personal, record journal entry, account list

84. The month in which you choose to begin entering transaction is…

a. Last month of financial year

b. Current financial year

c. Current financial year end

d. Conversion month

e. Beginning month of financial year

85. If an “Inactive Account” was checked, …

a. An account will be deleted

b. An account used just for a while

c. An account will be used again

d. An account is not use at the time

e. An account is not use anymore

86. The following is the object of the income tax article 23, except…

a. Dividends

b. Interest

c. Royalties

d. Rent from building

e. Gifts, awards and bonuses

87. PT Utama memiliki pinjaman kepada PT Indo sebesar Rp. 92.000.000 dengan bunga 15%.

Saat PT Utama hendak membayarkan bunga pinjaman kepada PT Indo, PPh pasal 23 yang

dipotong oleh PT Utama adalah…

a. Rp. 13.800.000

b. Rp. 1.380.000

c. Rp. 2.070.000

d. Rp. 690.000

e. Rp. 276.000

HimaAksi FE UM 2017


88. Dessy mendapatkan sebuah sepeda motor yang merupakan hadiah dari undian kuis yang

diadakan sebuah stasiun TV swasta. Sepeda motor tersebut senilai Rp. 16.500.000. Pajak

yang harus dibayar atas hadiah tersebut adalah…

a. Rp. 4.125.000

b. Rp. 1.650.000

c. Rp. 2.475.000

d. Rp. 3.300.000

e. Rp. 4.152.000

89. Fahri Gunawan merupakan musisi dari luar negeri yang mengikuti perlombaan musik di

Indonesia dan berhasil mendapatkan hadiah uang sebesar Rp. 350.000.000. Maka atas

hadiah tersebut dikenai potongan Pajak Penghasilan sebesar…

a. Rp. 87.500.000

b. Rp. 70.000.000

c. Rp. 52.500.000

d. Rp. 35.000.000

e. Rp. 17.500.000

90. Berikut ini yang bukan merupakan kewajiban wajib pajak menurut UU No. 28 Tahun 2007

adalah...

a. Membetulkan Surat Pemberitahuan yang telah disampaikan dengan menyampaikan

pernyataan tertulis, dengan syarat Direktur Jenderal Pajak belum melakukan tindakan

pemeriksaan.

b. Mendaftarkan diri pada kantor Direktorat Jenderal Pajak yang wilayah kerjanya

meliputi tempat tinggal atau tempat kedudukan Wajib Pajak dan kepadanya diberikan

NPWP, apabila telah memnuhi persyaratan subjektif dan objektif.

c. Menyampaikan Surat Pemberitahuan dalam Bahasa Indonesia dengan menggunakan

satuan mata uang selain rupiah yang diizinkan, yang pelaksanaannya diatur dengan atau

berdasarkan Peraturan Menteri Keuangan.

d. Menyampaikan surat pemberitahuan dengan dua bahasa yaitu bahasa Indonesia dan

bahasa inggris sesuai ketentuan

e. Menyampaikan surat pemberitahuan dengan tepat waktu dan mendaftarkan diri pada

direktorat jenderal pajak pusat untuk wajib pajak yang berpenghasilan besar

91. Ajaran formil tentang timbulnya utang pajak melahirkan sistem pemungutan pajak…

a. Official Assessment System

b. Self Assessment System

c. Semi Self Assessment System

d. Withholding System

e. Jawaban B dan C benar

HimaAksi FE UM 2017


92. PT RASIS dalam tahun 2008 dan 2011 menderita kerugian fiskal sebesar Rp. 2.000.000.000

dan Rp. 900.000.000. Berikut ini adalah laba/rugi fiskal PT RASIS :

2009 Laba Fiskal Rp. 400.000.000

2010 Laba Fiskal Rp. 500.000.000

2011 Rugi Fiskal Rp. 900.000.000

2012 Rugi Fiskal NIHIL

2013 Laba Fiskal Rp. 900.000.000

2014 Rugi Fiskal Rp. 100.000.000

2015 Laba Fiskal Rp. 900.000.000

2016 Laba Fiskal NIHIL

2017 Laba Fiskal Rp. 100.000.000

Sisa rugi fiskal untuk tahun 2012 adalah...

a. Rp. 400.000.000

b. Rp. 1.000.000.000

c. Rp. 100.000.000

d. Rp. 700.000.000

e. Rp. 300.000.000

93. Bigger Co. bergerak dibidang perdagangan. Bigger Co. mengirimkan tagihan ke Pemda atas

pengadaan barang sebesar Rp. 100.000.000. Atas pengadaan barang tersebut dipungut PPh

22. Harga pokok atas barang tersebut adalah Rp. 80.000.000. Jurnal untuk transaksi di atas

adalah...

a. Piutang dagang Rp. 98.500.000

Pajak dibayar dimuka PPh 22 Rp. 2.500.000

Penjualan Rp. 110.000.000

HPP Rp. 80.000.000

Persediaan Rp. 80.000.000

b. Piutang dagang Rp. 98.500.000



HPP Rp. 80.000.000


HimaAksi FE UM 2017


c. Piutang dagang Rp. 98.500.000

Pajak PPh 22 Rp. 1.500.000


HPP Rp. 80.000.000


d. Piutang dagang Rp. 98.500.000


kas Rp. 100.000.000

HPP Rp. 80.000.000


e. Piutang dagang Rp. 98.500.000

pendapatan pajak 22 Rp. 1.500.000


HPP Rp. 80.000.000


94. Raga Angkasa memberikan jasa perbaikan mesin kepada PT Mettalia dengan fee sebesar

Rp. 9.500.000. Pajak yang harus dibayar oleh Raga jika ia tidak mempunyai NPWP adalah...

a. Rp. 285.000

b. Rp. 237.500

c. Rp. 258.000

d. Rp. 570.000

e. Rp. 4.750.000

95. Pada tahun 2017 PT Sina memperoleh penghasilan netto sebagai berikut :

1. Di negara A, memperoleh penghasilan (laba) Rp. 2.000.000.000 dengan tarif pajak

sebesar 35%

2. Di negara B, menderita kerugian sebesar Rp. 500.000.000

3. Penghasilan usaha di Indonesia sebesar Rp. 3.000.000.000

Maksimum kredit pajak yang dapat dikreditkan di negara A adalah...

a. Rp. 750.000.000

b. Rp. 500.000.000

c. Rp. 833.333.333

d. Rp. 555.555.555

e. Rp. 1.250.000.000

HimaAksi FE UM 2017


96. Masyarakat seakan mempertanggungkan keselamatan dan keamanan jiwanya pada negara.

Dengan adanya kepentingan dari masyarakat itu sendiri, maka masyarakat harus membayar

“premi” pada negara. Dasar pemungutan pajak ini dikemukakan oleh…

a. Teori asuransi

b. Teori daya beli

c. Teori kepentingan

d. Teori daya pikul

e. Teori bakti

97. Dasar hukum pengenaan PPN dan PPnBM adalah…

a. UU No. 36 tahun 2008

b. UU No.42 tahun 2009

c. UU No.13 tahun 1985

d. UU No.28 tahun 2009

e. UU No.19 tahun 2000

98. Cara untuk menghitung besarnya PBB Terutang berikut yang benar adalah…

a. Tarif x NJKP x NJOP x NJOPTKP

b. Tarif x NJKP x (NJOP + NJOPTKP)

c. Tarif x NJOP x (NJKP - NJOPTKP)

d. Tarif (NJOP + NJOPTKP) x NJKP

e. Tarif x NJKP x (NJOP - NJOPTKP)

99. PT Hima mengimpor barang jenis Y sebanyak 1.000 unit dengan harga per unit Rp. 150.000.

Jika tarif bea masuk atas impor barang tersebut 20%, maka besarnya bea masuk yang

dibayar adalah sebesar Rp. 30.000.000. Tarif diatas dinamakan tarif…

a. Tarif tetap

b. Tarif progresif

c. Tarif advalorem

d. Tarif spesifik

e. Tarif efektif

100. Pak Agil merupakan seorang Warga Negara Indonesia (WNI) yang mulai bekerja di salah

satu perusahaan di Indonesia pada 1 Sepetember 2017. Pak Agil berstatus menikah dan

memiliki 2 orang anak. Dengan peraturan terbaru, besar PTKP untuk Pak Agil adalah…

a. Rp. 72.000.000

b. Rp. 67.500.000

c. Rp. 63.000.000

d. Rp. 45.000.000

e. Rp. 42.000.000

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