Materi Ujian PPAk

DAFTAR MATERI PERTANYAAN

Tes Masuk PPAk

AKUNTANSI KEUANGAN

Chapter 2 KERANGKA KONSEPTUAL AKUNTANSI

Akuntansi vs tata bukuConceptual framework: tujuan dan baganKarakteristik kualitatif dari informasi akuntansi Kualitas primer dan sekunder relevant vs reliableAsumsi- asumsiPrinsip-prinsipKendala-kendala

Chapter 3 SISTEM INFORMASI AKUNTANSI

Siklus akuntansiTransaksi dan jenis jurnalNeraca percobaanAdjustmentClosingReversing

Chapter 4 LAPORAN LABA RUGI

Kegunaan Batasan- batasanElemen-elemenFormatIrregular Items

Chapter 5 NERACA

Kegunaan Batasan- batasanElemen-elemenKlasifikasiInformasi tambahanTeknik penyajian neraca

Chapter 7 CASH AND RECEIVABLES

Pengertian dan klasifikasi kasSaldo kompensasi, Bank overdraft, Ekuivalen kasJenis piutang dan diskonAllowance for doubtful accountPledging

Factoring

Chapter 8 dan 9 PENILAIAN PERSEDIAAN

Cara pencatatan inventory Perpetual dan Periodic system

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Pengakuan inventoryMetode penilaian persediaan

Chapter 10 AKUISISI DAN DISPOSISI AKTIVA TETAP

Karakteristik

Chapter 11 PENYUSUTAN, PENURUNAN NILAI, DAN DEPLESI

Chapter 12 AKTIVA TAK BERWUJUD

Chapter 13 KEWAJIBAN LANCAR DAN KONTIJENSI

Chapter 14 LONG TERM DEBT

Jenis BondObligasi dijual dengan Diskon atau PremiumBiaya penerbitan obligasiPelunasan bondIn-substance defianceLong term notes payableOff-balance-sheet financingAccounting for Troubled DebtPenyelesaian hutang bermasalah

Chapter 15 STOCKHOLDERS EQUITY : CONTRIBUTED CAPITAL

Penerbitan SahamBiaya penerbitan sahamTreasury StockAkuntansi Saham TreasuriKarakteristik saham preferenTransaksi yang Mempengaruhi Modal Disetor

Chapter 16 STOCKHOLDERS EQUITY : RETAINED EARNINGS

Transaksi yang Mempengaruhi Retained EarningsJenis-jenis dividenStock splitKuasi reorganisasi

Chapter 17 SEKURITAS DILUTIF DAN EPS

Akuntansi untuk hutang konvertibelAkuntansi saham preferen konvertibelWarran sahamPenyajian dan perhitungan EPS

Chapter 18 INVESTMENT

Investment in bondsInvestment in stock

Chapter 19 PENGAKUAN PENDAPATAN

Pengakuan Pendapatan

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Chapter 20 ACCOUNTING FOR INCOME TAXES

perbedaan Laba Kena PajakDTA & DTL

Chapter 21 DANA PENSIUN

Dana pensiunJenis Program Pensiun

Chapter 22 LEASING

LeasingJenis-jenis leasingkriteria capital leaseTingkat diskontoPeriode PenyusutanLeverage Lease dan Sale and leaseback

Chapter 23 ACCOUNTING CHANGES AND ERROR ANALYSIS

Jenis-jenis perubahanJenis kesalahan

Chapter 24 LAPORAN ARUS KAS

ManfaatKlasifikasiMetode dan KeunggulannyaTransaksi non kas yang signifikanPerlakuan Dividen, Bunga dan Pajak

Chapter 25 FULL DISCLOSURE

Metode pengungkapanMasalah pengungkapan

Lainnya: short & LT investment note receivable Depreciation, matching cost against revenue, historical cost, capital vs revenue

expenditure valuation A/R Siklus pembelian International accounting: Jepang analisa L/K, quasi reorganisasi restrukturisasi hutang, good corp government,

beda PSAK 24 & Kieso Laporan Keuangan—info yang didapat Komponen classified B/S, building Marketable securities vs Long Term investment, goodwill, A/R—all for doubtful

account B/S, I/S, Cash flow, A/R, Working Capital Inventory, asset classification PPE valuation, impairment Depresiasi, bad debt, Short term & L/T investment

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B/S, AK—siklus akuntansi, A/R, COGS Leasing—kaitannya dengan tax Cash & cash equivalent Expense vs cost, F/A, dividen, inventory Komponen laporan keuangan: I/S, B/S, cash flow, laporan perubahan modal Cash flow, SHE di B/S, kontinjensi F/A: depresiasi method, trade ins Revaluasi, impairment F/A, pertukaran aktiva tetap A/R, analisa rasio komponen laporan keuangan: (B/S, I/S, arus kas), pencatatan persediaan Rekonsiliasi bank Aging schedule A/R, stock deviden, split, T/S, C/S Definisi aset, Akuntansi, asumsi pokok, prinsip-prinsip dasar, A/R R&D expenditure, komponen laporan keuangan Komponen laporan keuangan, analisa laporan keuangan: liquidity vs solvency

vs financial flexibility , laporan keuangan (jenis & rasio) Penggunaan akuntansi dalam bisnis, Peranan akuntansi bagi manajemen, kreditor, investor, pemerintah, klasifikasi

aktiva (4 kelompok), cash flow, bond payable kewajiban dan modal, hedging investment Investasi (ST & LT), penggabungan usaha Tangible dan intangible asset, WTO & jasa akuntansi, investment, inventory Amortisasi Accounting for inventories, periodik vs perpetual, LIFO, COGS, ending inventory PPE—valuation exchange sanksi current issue: PSAK 57

AKUNTANSI KEUANGAN LANJUTAN

Chapter 1 : BUSINESS COMBINATIONAlasan dilakukan BCBentuk BCPooling dan purchase Method

Chapter 2 : INVESTMENT IN STOCKCost Method vs Equity method

Chapter 3-7 : CONSOLIDATED WORKING PAPER

Chapter 12 : ACCOUNTING FOR BRANCH

Chapter 13 : FOREIGN CURRENCY

Chapter 14 : TRANSLATION AND REMEASUREMENT

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AKUNTANSI BIAYA

Chapter 1 : THE ACCOUNTANT ROLE IN THE ORGANIZATIONAkuntansi manajemen vs Akuntansi keuangan vs Akuntansi BiayaKode etik akuntan manajemen

Chapter 2 : An Introduction to cost term and purposeDirect cost vs Indirect costVariable cost vs Fixed costJenis-jenis biaya lainnya (period cost, inventoriable cost, dll)Schedule of COGS and COGM

Chapter 4 : JOB COSTINGKarakteristik perusahaanJob cost sheet

Chapter 17 : PROCESS COSTINGKarakteristik perusahaanCost of production reportEquivalent unit

Chapter 16 : JOINT PRODUCT & BY PRODUCTJoint cost, joint processMain product, by product, splitoff pointAlokasi joint cost

Chapter 18 : SPOILAGE, REWORK & SCRAPChapter 5 : ACTIVITY BASED COSTING (ABC)Chapter 19 : QUALITY, TIME, AND THEORY OF CONSTRAINTSChapter 20 : INVENTORY MGT, JUST IN TIME, BACKFLUSH COSTING

AKUNTANSI MANAJEMEN

Chapter 3: COST - VOLUME – PROFIT ANALYSISChapter 6: MASTER BUDGET AND RESPONSIBILITY ACCOUNTINGChapter 7&8: FLEXIBLE BUDGETS, VARIANCES, AND MANAGEMENT CONTROLChapter 9 : INVENTORY COSTING AND CAPACITY ANALYSISChapter 10: DETERMINING HOW COSTS BEHAVEChapter 11: DECISION MAKING AND RELEVANT INFORMATIONChapter 12: PRICING DECISION AND COST MANAGEMENTChapter 13: STRATEGY, BALANCED SCORECARD, AND STRATEGIC PROFITABILITY ANALYSISChapter 15 : ALLOCATION OF SUPPORT DEPARTEMENT COST, COMMON COST, AND REVENUESChapter 22: MANAGEMENT CONTROL SYSTEMS, TRANSFER PRICING, AND MULTINATIONAL CONSIDERATIONSChapter 23: PERFORMANCE MEASUREMENT, COMPENSATION, AND MULTINATIOAL CONSIDERATION

Relevant range, relevant cost, budgeting COGM. COGS, ABC dan Tradisional Anggaran, flexible vs static budget Cost object, direct cost

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Capital vs revenue expenditure Manufacture cost, COGM, equivalent unit ABC, BEP, transfer pricing Production cost—dasar AkBi Inventory—case of gross profit method Balance scorecard, ABC, Budget CVP, financial ratio analysis Fixed & variable cost AkBi—cost analysis AM—anggaran, CVP Variabel vs fixed, direct vs indirect Manufacturing cost EOQ, variabel cost, transfer pricing Adjustment, BEP, accounting for equity Metode akumulasi biaya unit ekuivalen Backflash costing Mengenal struktur permodalan Kebijakan modl kerja, responsibility accounting Product costing, ABC, ABM Financial statement, ethics Analytical prosedure, EOQ vs JIT BEP, cost cycle, ABC & traditional costing Master budget, CVP analysis, cost accounting: cost vs expense, absorption vs

variable BEP, cost vs expense, unit equivalent, ABC, Job order costing, COGM, COGS,

working capital Manufacturing cost, COGS, laporan laba rugi, NPV, IRR, payback, POI, deficit Differential costing, capital budgeting, cost accounting, short & L/T investment,

konsep biaya Flexible vs static budget, direct costing, JIT COGS statement, overstatement of inventory Responsibility centers/acc, Du Pont system F/A, relevant vs reliable, job costing, transfer pricing, inventoru Alokasi biaya tradisional Product cost, FOH, actual vs normal budgeting ABC system + standard cost Anggaran, balance scorecard, Neraca & items, working capital agency theory, depresiasi, BEP, operational

budget

AUDITINGinternal control structureLaporan/opini audit, materialitas, prosedur analitikAudit opinion, cash flow statementAudit internal, auditingOpini audit, tahapan audit—contingent liabilityMI WTP dengan paragraf tambahanPSAK, SPAP, Audit opinionAudit reportLaporan audit, internal control, faktur pajakAuditing, materialitas, risiko auditdisclaimer, adverse, internal controlInternal control pembelianAuditing: cash & bank

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kode etikaudit process,

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