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Soal Pilihan Ganda (@ 5 Poin)
Soal Pilihan Ganda (@ 5 Poin)
com
Konsultan Olimpiade Sains Nasional
http://pelatihan-osn.com
head office : Kompleks Sawangan Permai Blok A5 No.12A, Sawangan, Depok 16511
Telp.021-2951 1160. contact person : 0-878787-1-8585 / 0813-8691-2130
2. Below are some transactions that affect accounting equation. Which transaction that
will affect just in assets, without change it’s amount balance . . .
a. Buying inventory on account
b. Paid rent in advance and recorded as an expense
c. Paid salary to the employee
d. Buy equipment, a half in cash, and the rest will be paid next month
e. Received a debt from consumer
b.
Assets Liabilities&Equity
Date
Cash Equipment Supplies Babe's Capital
03/06/2016 Rp 1,000,000 Rp 500,000 Rp 1,500,000
c.
Assets Liabilities&Equity
Date
Cash Equipment Supplies Account Payable Babe's Capital
03/06/2016 Rp 1,000,000 Rp 500,000 Rp 1,500,000
06/06/2016 Rp (200,000) Rp (200,000)
Rp 900,000 Rp 500,000 Rp 1,300,000
10/06/2016 Rp (100,000) Rp 150,000 Rp 50,000
Rp 800,000 Rp 500,000 Rp 150,000 Rp 50,000 Rp 1,300,000
d.
Assets Liabilities&Equity
Date
Cash Equipment Supplies Account Payable Babe's Capital
03/06/2016 Rp 1,000,000 Rp 500,000 Rp 1,500,000
06/06/2016 Rp (200,000) Rp (200,000)
Rp 800,000 Rp 500,000 Rp 1,300,000
10/06/2016 Rp (100,000) Rp 150,000 Rp 50,000
Rp 700,000 Rp 500,000 Rp 150,000 Rp 50,000 Rp 1,300,000
e.
Assets Liabilities&Equity
Date
Cash Equipment Supplies Account Payable Babe's Capital
03/06/2016 Rp 1,000,000 Rp 500,000 Rp 1,500,000
06/06/2016 Rp (200,000) Rp (200,000)
Rp 800,000 Rp 500,000 Rp 1,300,000
10/06/2016 Rp (100,000) Rp 150,000 Rp 50,000
Rp 700,000 Rp 500,000 Rp 150,000 Rp 50,000 Rp 130,000
4. Which are from below transaction that will affect increase in assets, liabilities, equity !
a. Mr. Parto received rent in advance for a year Rp 6.000.000 recorded as a liabilities
b. Mr. Aziz Gagap buy equipment Rp 1.500.000, paid Rp 1.000.000, the rest will be
paid next week
c. Mr. Sule investing in company cash 1.000.000, equipment 500.000, included
his payable 200.000
d. Mrs. Nunung buy supplies Rp 500.000 on account
e. None of above
5. In 2015, amount of Asset is 1.000.000 and equity 600.000. After a year, liabilities increase
200.000 and assets decrease 100.000. How many amount of equity in 2016?
a. 300.000
b. 400.000
c. 500.000
d. 600.000
e. 700.000
7. In 10 January 2016, PT. GePamungkas have signed the contract of buying 10 computer to
Lenovo Indonesia @10.000.000 on account. The computer will be received next month.
What will be recorded by PT. Ge Pamungkas on the same date above?
a. Computer (D) 10.000.000 Cash (C)10.000.000
b. Computer (D) 100.000.000 Cash (C)100.000.000
c. Computer (D) 100.000.000 Account payable (C)100.000.000
d. Equipment (D) 100.000.000 Account payable (C)100.000.000
e. No record
8. 17 January 2016, Mr. Ernest has done his service on repairing computer of Mr. Bean as
amount of Rp 500.000. A week ago, Mr. Bean has paid to Mr. Ernest to repair his
computer in advance, and Mr. Ernest recorded it as an income. What should be record
by Mr. Ernest in general journal?
a. Cash (D) Rp 500.000; Fees Earned (C) Rp 500.000
b. Unearned fees (D) Rp 500.000; Fees Earned (C) Rp 500.000
c. Cash (D) Rp 500.000; Account receivable (C) Rp 500.000
d. No record needed
e. All above are possible
9. In 17 January 2016, Ari Kriting received an invoice from PT. ABC for supplies Rp 50.000.
The supplies will be received at 20 January 2016. Which is the true general journal ?
a. 17 January 2016 – Supplies (D) 50.000; Account payable (C) 50.000
b. 17 January 2016 – Supplies (D) 50.000; Cash (C) 50.000
c. 20 January 2016 – Supplies (D) 50.000; Account payable (C) 50.000
d. 20 January 2016 – Supplies (D) 50.000; Cash (C) 50.000
e. No record
For question number 10 until 15, use Panji Pragiwaksono Salon that will make
financial report for the month ended November 2016. Some information about the
company is shown as below :
Panji Pragiwaksono Salon
Unadjusted Trial Balance
For the month ended November 2016
Account Dr Cr
Cash Rp 3,000,000
Account receivable Rp 1,500,000
Supplies Rp 300,000
Prepaid insurance Rp 1,200,000
Land Rp 5,600,000
Equipment Rp 3,000,000
Account payable Rp 3,000,000
Panji's Capital Rp 10,400,000
Fees earned Rp 800,000
Rent revenue Rp 600,000
Supplies expense Rp 200,000
Total Rp 14,800,000 Rp 14,800,000
10. Known that salary has not been paid and recorded in general journal as amount as Rp
1.000.000. What is adjustment entry that should be made?
a. Salaries expense (D) Rp 1.000.000; Cash (C) Rp 1.000.000
b. Salaries expense (D) Rp 1.000.000; Salaries payable (C) Rp 1.000.000
c. Prepaid Salaries (D) Rp 1.000.000; Cash (C) Rp 1.000.000
d. Prepaid expense (D) Rp 1.000.000; Account payable (C) Rp 1.000.000
e. Account payable (D) Rp 1.000.000; Cash (C) Rp 1.000.000
11. Mr panji has finished wardrobe a weeding, but has not been paid as amount as Rp
500.000. What is adjustment entry that should be made?
a. Cash (D) Rp 500.000; Fees earned (C) Rp 500.000
b. Account receivable (D) Rp 500.000; Fees earned (C) Rp 500.000
c. Unearned fees (D) Rp 500.000; Fees earned (C) Rp 500.000
d. Cash (D) Rp 500.000; Unearned fees (C) Rp 500.000
e. None of above
12. After stock opname, we get that supplies that used during the period is 150.000. What is
adjustment entry that should be made?
a. Supplies (D) 50.000; Supplies expense (C) 50.000
b. Supplies (D) 150.000; Supplies expense (C) 150.000
c. Supplies expense (D) 50.000; Supplies (C) 50.000
d. Supplies expense (D) 50.000; Supplies (C) 50.000
e. No record
13. Known that Equipment has residual value 600.000 and just used for 2 years. Equipment
was bought in 31 June 2016. What is adjustment entry that should be made?
a. Depreciation of equipment expense (D) Rp 500.000; Accumulated depreciation
of equipment (C) Rp 500.000
b. Depreciation of equipment expense (D) Rp 600.000; Accumulated depreciation
of equipment (C) Rp 600.000
c. Depreciation of equipment expense (D) Rp 1.100.000; Accumulated depreciation
of equipment (C) Rp 1.100.000
d. Depreciation of equipment expense (D) Rp 1.200.000; Accumulated depreciation
of equipment (C) Rp 1.200.000
e. Depreciation of equipment expense (D) Rp 1.500.000; Accumulated depreciation
of equipment (C) Rp 1.500.000
14. Insurance are paid 31 September for one year. What is adjustment entry that should be
made?
a. Prepaid insurance (D) Rp 200.000; Insurance expense (C) Rp 200.000
b. Prepaid insurance (D) Rp 700.000; Insurance expense (C) Rp 700.000
c. Prepaid insurance (D) Rp 800.000; Insurance expense (C) Rp 800.000
d. Insurance expense (D) Rp 200.000; Prepaid insurance (C) Rp 200.000
e. Insurance expense (D) Rp 300.000; Prepaid insurance (C) Rp 300.000
15. Mr Panji received rent for a year on 31 March. What is adjustment entry that should be
made?
a. Rent revenue (D) Rp 100.000; Unearned rent (C) Rp 100.000
b. Rent revenue (D) Rp 200.000; Unearned rent (C) Rp 200.000
c. Rent revenue (D) Rp 250.000; Unearned rent (C) Rp 250.000
d. Unearned rent (D) Rp 600.000; Rent revenue (C) Rp 600.000
e. Unearned rent (D) Rp 650.000; Rent revenue (C) Rp 650.000
16. Known beginning capital is 120.000.000. Ending capita is 90.000.000. Prive is 5.000.000.
Revenue is 50.000.000. Calculate total expense?
a. 75.000.000
b. 80.000.000
c. 85.000.000
d. 90.000.000
e. 95.000.000
18. Known total revenue is Rp 65.000.000 and total expense is 40.000.000. Prive is
5.000.000. Below are the true closing entries, except . . .
a. Income summary (D) 65.000.000
b. Income summary (C) 40.000.000
c. Income summary (D) 15.000.000
d. Income summary (C) 15.000.000
e. Prive (C) 5.000.000
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