olimpiade akuntansi nasional 2018 (himaaksi fe...

OLIMPIADE AKUNTANSI NASIONAL 2018 (HIMAAKSI FE UM)

PETUNJUK UMUM

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SESI FIND THE CORRECT (BABAK PENYISIHAN) | KATEGORI SMA


SESI FIND THE CORRECT (BABAK PENYISIHAN) | KATEGORI SMA | 1

SESI “FIND THE CORRECT”

(BABAK PENYISIHAN - PBT)

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...



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



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



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



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


c. Equipment Rp72.600.000


d. Inventory Rp72.600.000


e. Inventory Rp72.600.000

Cash Rp34.650.000


27. The trial balance of Hany Company had the following accounts:

Capital on 31 December 2016 Rp560.000.000

Cash Rp250.000.000



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


c. Insurance Expense $6,000


d. Prepaid Insurance $6,000



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


Accounts Receivable $1,850

c. Cash $270

Service Revenue $270

d. Service Revenue $1,580

Cash $1,580

Cash $1,850


e. Accounts Receivable $270


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



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


b. Cash $13,700

Notes Receivable $13,700

c. Accounts receivable $13,700

Notes Receivable $13,700

d. Notes 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



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



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



2-Apr Rp44.000.000 Rp80.000.000

d. Buehleer Co


1-Apr

beginning

balance Rp34.000.000

20-Apr Rp23.000.000 Rp11.000.000

30-Apr Rp24.000.000 Rp35.000.000



e. Calson Co


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


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



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



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



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


c. Supplies Expense $45,000

Supplies $45,000

d. Supplies $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



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


c. Depreciation Expense $38,550

Land $23,550


d. Depreciation Expense $15,000




e. Depreciation Expense $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


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...



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



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



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



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



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



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



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



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.

olimpiade akuntansi nasional 2018 (himaaksi fe...

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