olimpiade akuntansi nasional 2018 (himaaksi fe...
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OLIMPIADE AKUNTANSI NASIONAL 2018 (HIMAAKSI FE UM)
PETUNJUK UMUM
1. Isilah hanya dengan pensil 2B (tidak diperkenankan menggunakan bolpoin atau spidol).
2. Isilah terlebih dahulu nama tim, nomor tim, tanggal ujian, kategori sekolah, serta asal
sekolah dengan jelas dan lengkap di lembar jawaban yang sudah disediakan.
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6. Kerjakan pada lembar jawaban yang disediakan dengan melingkari secara penuh pada
pilihan jawaban yang telah tersedia.
7. Diperbolehkan untuk melakukan perbaikan jawaban dengan cara menghapus padajawaban yang salah dan apabila terjadi kerusakan pada lembar jawaban akibat kelalaiantim bukan tanggung jawab panitia.
8. Lembar soal boleh dicoret-coret dan diperbolehkan untuk di bawa pulang.
9. Lembar jawaban harus dikumpulkan kembali kepada panitia.
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11. Tidak terdapat ralat soal pada soal yang dilombakan.
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SESI “FIND THE CORRECT”
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KATEGORI SMA
Read the questions below, and choose the correct answer!
1. Accounting principle that assume a business entity will operate continuously called…
a. Separation Principle
b. Economic Entity Principle
c. Continuous Principle
d. Going Concern Principle
e. Unit Monetary Principle
2. A trial balance will not balance if…
a. A correct journal entry is posted twice
b. The purchase of supplies on account is debited to Supplies for $867 and credited to Cash
for $867
c. Paying insurance in advance for 6 months, $180 is debited to Advertising expense and
credited to Cash
d. A $6,700 cash dividend is debited to Dividend for $6,700 and credited to Cash for $670
e. a $876 payment on account is debited to Accounts Payable for $867 and credited to Cash
for $867
3. The bookkeeping system that became the forerunner of the accounting system began to known
since the publication of a book written by Luca Pacioli entitled…
a. De Vibirus Quantitatus
b. De Divina Proportione
c. Particularis de Computis et Scripturis
d. Summa de Arithmatica, pro Portioni et Proportionalita
e. Ancient Double-Entry Bookkeeping
4. The profession that prioritizes the examination of the usual accounting principles and the
internal control system to support the opinion on the financial statements of a company
named…
a. An internal auditor
b. Accountant of governance
c. Tax accountant
d. Public accountant
e. Accountant educator
5. Reversing entry for prepaid insurance expense when the payment is recorded as insurance
expense is...
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a. Prepaid Insurance (debit), cash (credit)
b. Prepaid Insurance (debit), Insurance Expense (credit)
c. Insurance Expense (debit), Cash (credit)
d. Cash (debit), Insurance Expense (credit)
e. Insurance Expense (debit), prepaid insurance (credit)
6. Based on the function, accounting is defined as...
a. An activity that provides financial data of a company to parties who require them
b. A tool to identify, communicate, and record all transactions or events occurring within a
company
c. A series of activities covering the recording and reporting of financial transactions taking
place within the company
d. Financial summary of the company as corporate leader’s accountability
e. A collection of notes on a company’s financial transactions that occurred within a certain
period
7. The transaction below which cannot be categorized as an event to be recorded is…
a. Payment of freight cost d. Determination of the selling price
b. Sales of inventory e. All answers are wrong
c. Payment of the debt
8. Received cash of an Account Receivable affects the components of the accounting equation in
the following way…
a. Decreases equity and decrease liabilities
b. Decreases liabilities and increase liabilities
c. Decreases assets and decreases equity
d. Decreases assets and Increase assets
e. Decreases equity and Decreases assets
9. Which of the following transaction describes a transaction that will increase assets and equity?
a. Paid dividend
b. Received cash from customers when service has not been performed
c. Paid expenses in cash
d. Received cash from customers on account
e. Sold ordinary shares for cash
10. Machine had been depreciated by Rp15.000.000. The journal for this transaction was...
a. Depreciation Expense Rp15.000.000
Accumulated Depreciation Rp15.000.000
b. Depreciation Expense Rp15.000.000
Depreciation Rp15.000.000
c. Depreciation Expense Rp15.000.000
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Machine Rp15.000.000
d. Accumulated Depreciation Rp15.000.000
Machine Rp15.000.000
e. Accumulated Depreciation Rp15.000.000
Depreciation Expense Rp15.000.000
11. The share capital ordinary of Oxford company is $5,400. The liabilities are $2,176; revenues
are $2,874; dividend $108; and expenses $892. What is the amount of Oxford company total
assets?
a. $9,450 d. $5,098
b. $10,450 e. $9,558
c. $9,666
12. Analyse the following statement:
(1) Decrease of income
(2) Decrease of another asset
(3) Decrease of a liability
(4) Increase in an equity
(5) Increase in a liability
Based on the basic accounting equation, if a transaction causes an increase in assets, the possible
influences are…
a. (1)- (2)-(3) d. (4)-(5)-(2)
b. (2)- (3)-(4) e. (5)-(2)-(1)
c. (3)-(4)-(5)
13. Perbedaan antara nilai nominal pada obligasi dan harga jual, ketika obligasi dijual lebih rendah
dari nilai nominal, disebut...
a. Premi d. Pinjaman Obligasi
b. Rasio Sekarang e. Diskon
c. Hipotek
14. The nominal accounts are…
a. Cash, Prepaid Rent, Obligation Payable,
b. Cash In bank, Accrued Expense, Tax Payable
c. Gain On Sales Of Fixed Assets, Interest Expense, Interest Revenue
d. Prepaid Insurance, Land, Bank BCA Loan
e. Accounts Payable, Vehicle, Petty Cash
15. Scholars Company purchased equipment on 1 March 2017. The equipment cost $14,400 and
has estimated life of 6 years with no residual value. What was the depreciation expense for the
asset for 31 December 2017 under straight line method...
a. $2,000 d. $2,200
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b. $200 e. $4,200
c. $2,400
16. Dibawah ini akun yang ada di neraca saldo setelah penutupan pada akhir periode adalah...
a. Bad Debt Expense d. Freight Collected
b. Dividend e. Insurance Expense
c. Supplies
17. Which of the following statements about an account is true...
a. The left side of an account is the credit or decrease side.
b. In its simplest form, an account consists of two parts.
c. There are separate accounts for specific assets and liabilities but only one account for
equity items.
d. An account is an individual accounting record of increases and decreases in specific asset,
liability, and equity items.
e. An account balance on the side, where an increase on right and decrease on left.
18. Dibawah ini yang merupakan akun kontra adalah…
a. Accounts Payable
b. Accumulated Depreciation
c. Accounts Receivable
d. Service Revenue
e. Share Capital Ordinary
19. A letter of ability to pay from debtor to creditor is called…
a. Receipts d. Obligation
b. SKBDN (Surat Kredit Berdokumen Dalam Negeri) e. Promise
c. Share
20. The date indicated in the evidence of the entry is…
a. Date of the transaction
b. Date of entry of entry evidence
c. Date of entry evidence
d. Date of approval of entry evidence
e. Date of posting transaction
21. The ledger is credited if there is a …
a. Decrease of an equity d. Decrease of an asset
b. Decrease of a liability e. Decrease of a revenue
c. Increase in an expense
22. Gross profit will result if…
a. Net sales are greater than the cost of goods sold
b. Operating expenses are less than the cost of goods sold
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c. Net sales are greater than the operating expenses
d. Operating expenses are less than the net income
e. Operating expenses are greater than the cost of goods sold
23. Which of the following is first part of the recording process?
a. Posting transaction d. Entering transaction into a journal
b. Preparing a trial balance e. Posting general entry to the ledger
c. Analyzing transactions
24. Work sheet functioned as…
a. Media recording balance sheet accounts
b. Media aide to prepare financial statements
c. Media recording financial adjustments
d. One of the financial statements that must be prepared by the company
e. Media to record profit or losses business.
25. Before posting a payment of $2,400, the Accounts Payable of Beijing Real Estate Agency had
a normal balance of $15,900. The balance after posting this transaction was…
a. $13,500 d. $18,100
b. $17,300 e. $18,300
c. $2,400
26. Omit Co is a furniture trading company located in Surabaya. On 14 March 2017 this company
bought 44 set sofas from Mr. Madar for Rp1.650.000 each. Cash payment was made for the 21
set sofas and the remaining was on account. This transaction was recorded by Omit Co as…
a. Equipment Rp72.600.000
Cash Rp34.650.000
Accounts Payable Rp37.950.000
b. Equipment Rp72.600.000
Cash Rp37.950.000
Accounts Payable Rp34.650.000
c. Equipment Rp72.600.000
Accounts Payable Rp72.600.000
d. Inventory Rp72.600.000
Accounts Payable Rp72.600.000
e. Inventory Rp72.600.000
Cash Rp34.650.000
Accounts Payable Rp37.950.000
27. The trial balance of Hany Company had the following accounts:
Capital on 31 December 2016 Rp560.000.000
Cash Rp250.000.000
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Supplies Rp12.600.000
Equipment Rp55.000.000
Accumulated Depreciation of Equipment Rp15.500.000
Owner’s Withdrawals Rp23.000.000
Supplies Expense Rp25.000.000
Rent Expense Rp23.800.000
Salaries Expense Rp13.900.000
Capital 1 January 2016 Rp480.500.000
From data above, the net income Hany Company on 2016 was...
a. Rp79.500.000
b. Rp102.500.000
c. Rp56.500.000
d. Rp120.500.000
e. Rp102.000.000
28. Hawai Water Park was opened on 15 April. On 12 April, it sold 80 ticket sets for $13 each.
Each set contains 5 tickets that enable the holders to play all the game in the park. The journal
entry made by Hawai Water Park on 12 April was…
a. Cash $5,200
Revenue $5,200
b. Cash $5,200
Sales $5,200
c. Cash $5,200
Unearned Revenue $5,200
d. Cash $1,040
Revenue $1,040
e. Cash $1,040
Sales $1,040
29. On 1 July 2017, Zara Company paid $7,200 insurance for 3 years. Zara Company recorded the
prepaid insurance as an expense. The adjusting entries made by Zara Company on 31 December
2017 was…
a. Insurance Expense $7,200
Prepaid Insurance $7,200
b. Insurance Expense $1,200
Prepaid Insurance $1,200
c. Insurance Expense $6,000
Prepaid Insurance $6,000
d. Prepaid Insurance $6,000
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Insurance Expense $6,000
e. Prepaid Insurance $1,200
Insurance Expense $1,200
30. Russo Salem Co. bought an inventory from Natalie Chamber Co. $14,782, 3/10 n/30 FOB
Shipping Point. The freight cost was $2,877 on cash. Based on the periodic system, the
following answers are correct, except…
a. Russo Salem Co. record Purchase in debit $14,782
b. Natalie Chamber Co. record Accounts Receivable in debit $14,782
c. Russo Salem Co. record Accounts Payable in credit $14,782
d. Natalie Chamber Co. record Accounts Payable in credit $14,782
e. Russo Salem Co. record Freight Cost in debit $2,877
31. At Cabello Company, an error is discovered after the transaction has been recorded. A
collection from a customer for $1,850 on account was recorded in a debit to cash $1,580 and a
credit to Service Revenue $1,580. Prepare the correcting entries needed to rectify this error …
a. Cash $1,850
Service Revenue $1,850
b. Cash $270
Service Revenue $1,580
Accounts Receivable $1,850
c. Cash $270
Service Revenue $270
d. Service Revenue $1,580
Cash $1,580
Cash $1,850
Service Revenue $1,850
e. Accounts Receivable $270
Service Revenue $1,580
Cash $1,850
32. To record the sale of goods for cash in a perpetual inventory system…
a. Only one journal entry is necessary to record the receipt of cash and the sales revenue
b. Only one journal entry is necessary to record the cost of goods sold and the reduction of
inventory
c. Two journal entries are necessary: one to record the receipt of cash and sales revenue,
and one to record the cost of goods sold and the reduction of inventory
d. Two journal entries are necessary: one to record the receipt of cash and cost of goods
sold, and one to record the sales revenue and the reduction of inventory
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e. Two journal entries are necessary: one to record the receipt of cash and there reduction
of inventory, and one to record the sales revenue and the cost of goods sold
33. Porat company has the following data:
Units Unit cost
Inventory, 1 Feb 7600 $46
Purchase, 8 Feb 5600 $48
Purchase return, 13 Feb 10 Purchase, 25 Feb 3000 $51
If Porat Company has 6000 units on hand on 28 February, the cost of goods sold under the
FIFO method is…
a. $297,000 d. $494,920
b. $276,000 e. $473,920
c. $282,000
34. On 25 August 2017, James Company accepted Nadal Company’s $13,700, 6 months, 13% notes
for the balance due on an existing accounts receivable. The entry for the transaction was…
a. Cash $13,700
Accounts Receivable $13,700
b. Cash $13,700
Notes Receivable $13,700
c. Accounts receivable $13,700
Notes Receivable $13,700
d. Notes Receivable $13,700
Accounts Receivable $13,700
e. No journal entries
35. Below are the data related to accounts receivable of Gilang Samoe Company on 31 December
2017:
Accounts receivable Rp350.000.000
Allowance for doubtful accounts per books before adjustment Rp17.800.000
Allowance expected to become uncollectible Rp23.400.000
The net realizable value of the accounts receivable on 31 December 2017 after the adjustment
was…
a. Rp332.200.000 d. Rp344.400.000
b. Rp326.600.000 e. Rp350.000.000
c. Rp308.800.000
36. The following data is the recapitulation of Endron Company’s Accounts Payable on 1 April :
No Name of Debtor Balance
1 Buehleer Co. Rp34.000.000
2 Calson Co. Rp57.000.000
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3 Galaxy Co. Rp36.000.000
Below are the transactions of Endron Company:
2 April, bought merchandise in cash Rp44.000.000 from Galaxy Co
14 April, bought merchandise for Rp30.000.000 from Calson Co, 3/10, n/30
16 April, returned merchandise Rp2.500.000 based on the transaction on 14 April
20 April, sold merchandise for Rp23.000.000 to Buedler Co, 3/10, n/30
27 April, bought merchandise for Rp13.000.000 from Calson Co, 2/10, n/30
30 April, bought merchandise for Rp24.000.000 from Buehleer Co on account
Based on data above, the correct posting in the subsidiary ledger is…
a. Buehleer Co
Date Details Dr Cr Balance
1-Apr beginning balance Rp34.000.000
20-
Apr Rp23.000.000 Rp57.000.000
30-
Apr Rp24.000.000 Rp33.000.000
b. Calson Co
Date Details Dr Cr Balance
1-Apr beginning balance Rp57.000.000
14-
Apr Rp30.000.000 Rp87.000.000
16-
Apr Rp2.500.000 Rp84.500.000
27-
Apr Rp13.000.000 Rp97.500.000
c. Galaxy Co
Date Details Dr Cr Balance
1-Apr beginning balance Rp36.000.000
2-Apr Rp44.000.000 Rp80.000.000
d. Buehleer Co
Date Details Dr Cr Balance
1-Apr
beginning
balance Rp34.000.000
20-Apr Rp23.000.000 Rp11.000.000
30-Apr Rp24.000.000 Rp35.000.000
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e. Calson Co
Date Details Dr Cr Balance
1-Apr
beginning
balance Rp57.000.000
14-Apr Rp30.000.000 Rp27.000.000
16-Apr Rp2.500.000 Rp29.500.000
37. The allocation of the cost of an intangible asset to expense over its useful life in a systematic
and rational manner named…
a. Goodwill d. Amortization
b. Licenses e. Depreciation
c. Depletion
38. The principal amount that must be paid at the bond maturity date is the…
a. Principal value d. Selling price
b. Bond value e. Cannot be determined
c. Face value
39. This accounts below are the examples of short-term liabilities, except…
a. Tax payable d. Accrued expense
b. Wages payable e. Dividend payable
c. Bonds payable
Questions: 40-43
This is the trial balance from Pisces Company on 31 August 2017
Income Tax Payable Rp16.992.000
Accounts Receivable Rp2.463.072.000
Petty Cash Rp12.000.000
Dividend Payable Rp17.500.000
Inventory Rp2.844.750.000
Sales Rp66.970.000.000
Share Capital Ordinary Rp9.550.000.000
Electricity Expense Rp28.000.000
Building Rp950.000.000
Rent Expense Rp21.500.000
Accumulated Depreciation Building Rp190.000.000
Equipment Rp250.000.000
Accumulated Depreciation Equipment Rp125.000.000
Accrued Expense Rp39.050.000
Advertising Expense Rp14.600.000
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Accounts Payable ?
Prepaid Rent Rp56.000.000
Cost of Goods Sold Rp40.164.400.000
Freight Collected Rp47.712.000
Cash Rp33.977.986.000
Retained Earnings Rp3.700.000.000
Depreciation Expense Rp26.000.000
40. What is the amount of Accounts Payable?
a. Rp152.054.000 d. Rp204.154.000
b. Rp120.054.000 e. Rp202.154.000
c. Rp116.254.000
41. What is the total debit side of the trial balance?
a. Rp80.623.568.000 d. Rp80.924.228.000
b. Rp80.808.308.000 e. Rp90.136.248.000
c. Rp80.821.358.000
42. What is the amount of expenses in that period?
a. Rp129.150.000 d. Rp90.100.000
b. Rp123.150.000 e. Rp87.100.000
c. Rp100.450.000
43. For business activity in those period, Pisces Company earned…
a. Profit Rp24.980.212.000 d. Loss Rp26.763.212.000
b. Loss Rp24.980.212.000 e. There is no right answer
c. Profit Rp26.763.212.000
44. A machine was purchased at the end of April 2017 for Rp114.000.000. This machine was used
in May 2017 and had an estimated economic life for 10 years with a residual value of Rp
12.000.000. If the company used the straight-line-method, the value of depreciation expense on
31 December 2017…
a. Rp7.650.000 d. Rp5.790.000
b. Rp8.160.000 e. Rp6.800.000
c. Rp9.200.000
45. Diego Company calculated an employee salary of $7,890 for the last week of December 2017.
It will be paid on 1 January 2018. Adjusting entry for Diego Company at 31 December 2017
is…
a. Salaries Expense $7,890
Cash $7,890
b. Salaries expense $7,890
Salaries Payable $7,890
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c. No entry is required
d. Salaries Payable $7,890
Salaries expense $7,890
e. Salaries expense $7,890
Wages Expense $7,890
46. On 1 May 2017, Tiara borrowed money Rp35.000.000 from Star Bank with an issue of a 10-
years notes payable, 12%. The entry on 31 December 2017 was…
a. Rp4.200.000 d. Rp420.000
b. Rp2.800.000 e. Rp280.000
c. Rp2.450.000
47. Accounts Receivable for the month are Rp670.000.000 and the bad debts are expected to be
1,75% of accounts receivable. The company uses the percentage-of-accounts receivable basic.
If Allowance for Doubtful accounts has a debit balance of Rp2.400.000 before adjustment.
What is the balance of Allowance for Doubtful after adjustment…
a. Debit Rp14.125.000 d. Credit Rp11.725.000
b. Credit Rp14.125.000 e. Debit Rp11.725.000
c. Credit Rp9.325.000
48. Saldo akun persediaan barang dagang per 31 Desember 2017 sebesar Rp23.000.000. Dari data
penyesuaian diketahui jumlah persediaan barang dagang Rp20.000.000. Dari data tersebut,
jurnal penyesuaian yang dibuat adalah...
a. Persediaan Barang Dagang Rp23.000.000
Ikhtisar Laba Rugi Rp23.000.000
b. Persediaan Barang Dagang Rp20.000.000
Harga Pokok Penjualan Rp20.000.000
c. Ikhtisar Laba Rugi Rp43.000.000
Persediaan Barang Dagang Rp43.000.000
d. Harga Pokok Penjualan Rp3.000.000
Persediaan Barang Dagang Rp3.000.000
e. Ikhtisar Laba Rugi Rp3.000.000
Harga Pokok Penjualan Rp3.000.000
49. The income statement and balance sheet columns of Tere Company’s worksheet are as follows:
Income Statement Balance Sheet
Dr Cr Dr Cr
Rp154.000 Rp130.000 Rp125.000 Rp149.000
The net income (or loss) for the period is...
a. Rp24.000 loss
b. Rp130.000 income
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c. Rp130.000 loss
d. Rp24.000 income
e. Not determinable
50. If the total debits exceed the total credits in the income statement columns of the worksheet, the
owner’s equity...
a. Will not be affected
b. Is in error because a mistake has occurred
c. Will decrease because profit has occurred
d. Will increase because profit has occurred
e. Will decrease because loss has occurred
51. Dangerous Company had $334,000 supplies expense before the adjustment on 31 December
2017, while $45,000 supplies were still on hand. The adjusting entry for Dangerous Company’s
on 31 December 2017 was…
a. Supplies $379,000
Supplies Expense $379,000
b. Supplies $289,000
Supplies Expense $289,000
c. Supplies Expense $45,000
Supplies $45,000
d. Supplies $45,000
Supplies Expense $45,000
e. Supplies Expense $289,000
Supplies $289,000
52. The ledger of Happy Salma Rental Agency on 31 August of the current year included Prepaid
Advertising Rp2.364.000 before adjusting. Advertising expires at the rate of Rp197.000 per
month. The adjusting entry on 31 August is...
a. Advertising Expense Rp1.970.000
Prepaid Advertising Rp1.970.000
b. Advertising Expense Rp2.167.000
Prepaid Advertising Rp2.167.000
c. Prepaid Advertising Rp2.167.000
Advertising Expense Rp2.167.000
d. Prepaid Advertising Rp197.000
Advertising Expense Rp197.000
e. Advertising Expense Rp197.000
Prepaid Advertising Rp197.000
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53. Jurnal penyesuaian yang harus dibuat ketika suatu perusahaan menggunakan pendekatan laba
rugi saat membeli perlengkapan adalah...
a. Beban perlengkapan Rp.XXX
Perlengkapan Rp.XXX
b. Perlengkapan Rp.XXX
Beban Perlengkapan Rp.XXX
c. Perlengkapan Rp.XXX
Kas RpXXX
d. Beban perlengkapan Rp.XXX
Kas Rp.XXX
e. Perlengkapan Rp.XXX
Utang Usaha Rp.XXX
54. In the income statement column of the worksheet, if the amount of the debit column is greater
than the credit column, the company is experiencing... and it will...
a. Loss, Increase the equity
b. Loss, Decrease the equity
c. Profit, Increase the equity
d. Profit, Decrease the equity
e. Loss, Not affect the equity
55. Fungsi dari pembuatan kertas kerja (worksheet) adalah...
a. Media untuk mencatat ikhtisar laba rugi
b. Sebuah laporan keuangan yang harus dibuat perusahaan
c. Media untuk mencatat akun neraca
d. Media untuk membantu menyusun laporan keuangan
e. Media untuk mencatat penyesuaian keuangan
56. Raka Company purchased a land for $235,500 and vehicle for $150,000, both are straight line
depreciated from 1 July 2017. The economic life for vehicle was 10 years. On 31 December
2017, the company made the following adjusting entries:
a. Depreciation Expense $19,275
Land $11,775
Accumulated Depreciation $7,500
b. Depreciation Expense $7,500
Accumulated Depreciation $7,500
c. Depreciation Expense $38,550
Land $23,550
Accumulated Depreciation $15,000
d. Depreciation Expense $15,000
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Accumulated Depreciation $15,000
e. Depreciation Expense $11,775
Accumulated Depreciation $11,775
57. The entries usually made at the end of the accounting period to allocate income and expenditure
to the period in which they are actually occurred is…
a. adjusting entry
b. closing entry
c. general journal
d. posting
e. annual report
58. Mr. Rayhan Shoe Store had a beginning merchandise inventory of Rp577.000. During the
period, the purchase was Rp654.000; purchase return Rp200.000; purchase discount
Rp154.000; sales return Rp123.000; freight in Rp144.000; and sales Rp899.000. A physical
count of the inventory at the end of period revealed that Rp556.000 was still on hand. The cost
of goods sold was...
a. Rp456.000
b. Rp465.000
c. Rp609.000
d. Rp486.000
e. Rp468.000
59. Leni Company had data as follow:
Dividend Rp56.770.000
Accrued Expense Rp34.568.000
Current Assets Rp78.980.000
Fixed Assets Rp124.569.000
Unearned Revenue Rp12.349.000
Service Revenue Rp234.876.000
Interest Revenue Rp24.564.000
Rent Expense Rp21.567.000
Retained Earnings (31 December 2017) Rp212.324.000
From data above, total retained earnings on 1 January 2017 was...
a. Rp31.221.000
b. Rp31.212.000
c. Rp65.789.000
d. Rp181.103.000
e. Rp237.873.000
60. The example of expenses for merchandising company are...
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a. Operating expenses and financing expenses
b. Sales and financing expenses
c. Sales and cost of goods sold
d. Cost of goods sold and operating expenses
e. Cost of goods sold and financing expenses
61. A company showed the following data on 31 December 2017 :
Sales Rp3.900.000.000
Sales Discount Rp45.000.000
Ending Inventory Rp450.000.000
Beginning Inventory Rp465.000.000
Purchase Rp3.500.000.000
Freight-In Rp125.000.000
Purchase Return Rp100.000.000
Gross Profit Rp650.000.000
Freight-Out Rp95.000.000
From the data above, purchase discount on 31 December 2017 was...
a. Rp430.000.000
b. Rp353.000.000
c. Rp335.000.000
d. Rp435.000.000
e. Rp235.000.000
62. Warty’s Car Repair Shop started the year with total assets of $34,000 and total liabilities of
$25,000. During the year, the business recorded $68,000 in car repair revenues, $29,000 in
expenses, and dividend of $11,000. The net income reported by Warty’s Car Repair Shop for
the year was...
a. $57,000
b. $29,000
c. $39,000
d. $28,000
e. None of the above
63. If beginning capital was $146,890, ending capital was $165,670, and the owner’s withdrawals
were $13,907. The net income or loss for the period was...
a. Net income of $32,687
b. Net loss of $32,687
c. Net income of $18,780
d. Net income of 32,678
e. None of the above
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64. Laporan keuangan yang digunakan untuk menunjukkan persamaan dasar akuntansi adalah...
a. Cash Flow Statement
b. Income Statement
c. Statement of Financial Position
d. Statement of Owner’s Equity
e. Statement of Retained Earning
65. The business is profitable when...
a. Income exceeds Expenditure
b. Assets exceed Expenditure
c. Income exceeds Liabilities
d. Income exceeds Capital
e. Assets exceed Liabilities
66. Laporan keuangan yang menunjukkan pendapatan dan beban dari perusahaan untuk periode
tertentu adalah...
a. Income Statement
b. Statement of Financial Position
c. Cash Flow Statement
d. Statement of Retained Earning
e. Statement of Owner’s Equity
67. Dari akun berikut ini yang tidak dimasukkan di neraca saldo setelah penutupan adalah...
a. Short term investment
b. Accounts Payable
c. Depreciation Expense
d. Bonds Payable
e. Cash
68. The balance of advertising expense on 31 December 2017 was $12,000 before adjusting. This
expense was for one year and due on 1 July 2018. Therefore, prepaid advertising after the
closing entry on 31 December 2017 was...
a. $0
b. $500
c. $6,000
d. $12,000
e. $24,000
69. The following selected accounts appear in the adjusted trial balance columns of the worksheet
for Rayna Company: Cash; Accumulated Depreciation; Depreciation Expense; Allowance for
Doubtful Debt; Rent Expense; Share Capital-Ordinary; Dividend; Service Revenue; Accounts
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Receivable; Unearned Revenue; Sales Discount; Income Summary. The accounts that would
be appears in post-closing trial balance are...
a. Cash; Accumulated Depreciation; Depreciation Expense
b. Allowance for Doubtful Debt; Rent Expense; Share Capital-Ordinary; Dividend
c. Accounts Receivable; Unearned Revenue; Sales Discount
d. Share Capital-Ordinary; Dividend; Service Revenue
e. Cash; Unearned Revenue; Accrued Expense
70. Profit from the sales of investment is shown in the cash flows statement on...
a. Net cash used activity
b. Net provided activity
c. Investing activity
d. Financing activity
e. Operating activity
71. Nona Company had a data as follow:
Capital (1 May 2017) Rp34.564.000
Capital (31 May 2017) Rp23.789.000
Drawing Rp10.098.000
Service Revenue Rp43.567.098
Unearned Revenue Rp21.908.000
Interest Revenue Rp.20.345.000
From data above, the total net profit or loss was...
a. Loss Rp677.000
b. Loss Rp767.000
c. Profit Rp677.000
d. Profit Rp767.000
e. Loss Rp776.000
72. Berikut merupakan isi dari laporan laba rugi, kecuali...
a. Net Sales
b. Cost of goods sold
c. Operating expense
d. Other Revenue and Expense
e. Unearned Revenue
73. The increase in owner’s equity is caused by…
a. Expense
b. Purchases of merchandise
c. Additional investment by the owner
d. Additional loans by the owner
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e. Withdrawals by the owner
74. Allowance for Doubtful Debt in the statement of financial position is reported ...
a. In non-current assets, decrease accounts receivable
b. In current liability, decrease accounts payable
c. In current assets, decrease accounts receivable
d. In current assets, increase accounts receivable
e. In other assets, increase accounts receivable
75. Financial statement has many characteristics, except...
a. Easy to understand
b. Relevant
c. Can be compared
d. Can be equated
e. Can be verified
76. If the purchase is $12,345, beginning inventory is $10,565, cost of goods purchased is $14,655,
ending inventory is $11,900, freight in is $5,400, the cost of goods available for sale is...
a. $13,320
b. $28,310
c. $25,220
d. $25,320
e. $16,410
77. Informasi ekonomi yang digunakan oleh investor adalah...
a. Statement of financial position
b. Income statement
c. Owner’s equity statement
d. Statement of cash flow
e. Financial statement
78. The followings are accounting activities at the end of period, except...
a. Prepare notes of financial statements
b. Reporting financial statements
c. Recording reversing entry
d. Recording adjusting entry
e. Recording closing entry
79. On 31 December 2015, capital account was $12,345 and drawing account $2,345. After closing
entry is already made and already posted in each accounts, so the amount of capital is...
a. $8,766
b. $4,690
c. $1,234
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d. $10,100
e. $10,000
80. A receipt of cash from the sale of merchandise will be recorded in the...
a. General journal
b. Cash payment journal
c. Cash receipt journal
d. Sales journal
e. Purchase journal
81. Yang termasuk wajib pajak PPh pasal 21 adalah...
a. Bendaharawan
b. Nasabah Bank
c. Dokter
d. Karyawan/pegawai
e. Penerima Honorarium
82. If the beginning inventory is Rp24.550.000, cost of goods purchased is Rp56.780.000, purchase
is Rp23.000.000 and cost of goods sold is Rp59.890.000, the ending inventory is...
a. Rp21.400.000
b. Rp21.404.000
c. Rp21.440.000
d. Rp44.440.000
e. Rp44.404.000
83. Persentase untuk menghitung jumlah pajak penghasilan disebut...
a. Objek Pajak
b. Penghasilan kena pajak
c. Tarif Pajak
d. Pemberi Pajak
e. Subjek Pajak
84. Salah satu subjek pajak adalah sekumpulan orang dan atau modal yang merupakan kesatuan
baik yang melakukan usaha maupun tidak melakukan usaha. Ini merupakan pengertian dari...
a. Badan Usaha Tetap
b. Badan
c. Orang Pribadi
d. Subjek pajak dalam negeri
e. Subjek badan dalam negeri
85. Berikut ini yang merupakan objek pajak menurut Pasal 4 Ayat 1 UU No. 17 Tahun 2000 tentang
PPh adalah, kecuali...
a. Pemberian dari pihak lain
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b. Laba usaha
c. Keuntungan karena penjualan atau karena pengalihan harta
d. Royalti
e. Hadiah dari undian atau pekerjaan atau kegiatan dan penghargaan
86. Berikut ini yang bukan merupakan penghasilan yang tidak termasuk sebagai objek pajak
menurut Pasal 4 ayat 3 UU No. 17 Tahun 2000 tentang PPh adalah...
a. Bantuan atau sumbangan
b. Warisan
c. Penghasilan kantor
d. Harta yang ternasuk setoran tunai yang diterima oleh badan sebagai pengganti
penyetoran modal
e. Harta hibahan yang diterima oleh keluarga sedarah dalam garis keturunan lurus derajat
87. Perhatikan pernyataan berikut ini:
- Royalti
- Imbalan dari jasa manajemen
- Pembelian
- Bunga perbankan
- Penjualan
Dari pernyataan di atas, yang merupakan pembayaran tidak diperkenankan sebagai biaya
adalah...
a. Royalti dan imbalan dari jasa manajemen
b. Royalti dan bunga perbankan
c. Imbalan dari jasa manajemen dan bunga perbankan
d. Pembelian dan penjualan
e. Bunga perbankan dan penjualan
88. Berikut ini yang tidak termasuk sebagai subjek pajak, kecuali...
a. Pejabat-pejabat perwakilan organisasi internasional yang ditetapkan oleh Menteri
Keuangan dengan syarat bukan warga Indonesia dan tidak menjalankan usaha untuk
memperoleh penghasilan di Indonesia
b. Badan perwakilan negara asing
c. Organisasi internasional yang ditetapkan oleh MenKeu dengan Indonesia menjadi
anggota organisasi tersebut dan tidak menjalankan usaha untuk memperoleh penghasilan
di Indonesia selain pemberian pinjaman kepada pemerintah
d. Badan yang didirikan atau bertempat kedudukan di Indonesia
e. Pejabat-pejabat perwakilan diplomatic dan konsulat atau pejabat-pejabat lain dari negara
asing dan orang-orang yang diperbantukan kepada mereka yang bekerja dan bertempat
tinggal dengan mereka bersama-sama
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89. Karyawan lepas dikenakan pajak penghasilan pasal 21 apabila upah dalam 1 hari adalah...
a. Lebih dari Rp50.000
b. Lebih dari Rp100.000
c. Rp200.000
d. Rp250.000
e. Lebih dari Rp450.000
90. Pajak yang dalam pengenaannya memperhatikan keadaan atau kondisi pribadi wajib pajak
(status kawin atau tidak kawin, mempunyai tanggungan keluarga atau tidak) merupakan
pengertian dari...
a. Pajak Objektif
b. Pajak Subjektif
c. Pajak Langsung
d. Pajak Tidak Langsung
e. Pajak Pusat
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To answer these questions below, read and understanding every statement. Choose “A” if the
statement is TRUE, and “B” if the statement is FALSE.
91. Organisasi Ikatan Akuntan Indonesia (IAI) dibentuk pada tahun 1967.
92. Deposit capital by the owner in cash Rp100.000.000 documented with cash notes.
93. If a person establishes a company, it is necessary to separate business activities from personal
activities. This concept in accounting is known as the Economic Entity Principle.
94. The followings are true about retained earnings statement: capital on the beginning period,
capital at the end of period, net income or loss, dividend.
95. Accountant records adjusting entry on the purpose of Balancing debit and credit account.
96. During 2017, Thompson Company’s assets increased by $8,754 and its equity decreased by
$5,433. The liabilities was therefore decreased by $14,187.
97. Sales and Income Summary accounts’ balances will not be closed to the equity account at
the end of the accounting period.
98. The purpose of the adjusting entry is to bring the temporary accounts balances to zero for the
next accounting period, which aids in keeping the accounts reconciled.
99. Jurnal pembalik dari beban asuransi dibayar di muka, bila pada saat membayar beban di catat
sebagai beban asuransi adalah debit beban asuransi dan kredit beban asuransi dibayar
dimuka.
100. Retribution according to UU No. 28 Tahun 2009 is regional levy as payment for services or
granting certain specific permits provided or provided by the regional government for
personal or corporate.