Contoh Soal AKM

1.Cash equivalents would include investments in marketable equity securities as long as management
intends to sell the securities in the next three months

2.From a financial accounting perspective, the main purposes of a system of internal control are to
improve the accuracy and reliability of accounting information and to safeguard assets, such cash.

3.In a good system of internal control, the person who initiates a transaction should be allowed to
effectively control the processing of the transaction through its final inclusion in the accounting records.

4.Depending on the circumstances, the classification of a compensating balance may be either current
or noncurrent, and the arrangement should be disclosed in the notes.

5.Under IFRS, an overdraft in a cash account at one bank can be offset against a positive balance in the
account at another bank for purposes of reporting cash on the company's balance sheet

6.The net method of accounting for cash discounts requires adjusting entries for discounts taken

7.Recognizing sales returns when they occur could result in an overstatement of income in the period of
the related sale

8.The income statement approach to estimating bad debts requires an adjusting entry at the end of the
period to reduce receivables to net realizable value

9.Under IFRS, accounts receivable can be accounted for at fair value whenever company management
wants to do so
10.Under IFRS, accounts receivable can be accounted for as "available for sale" if that approach is
elected upon initial recognition of the receivable.

11.Using the balance sheet approach, bad debt expense is an indirect result of estimating the net
realizable value of accounts receivable

12.Discounts on notes receivable are recognized as interest earned over the term of the related note

13.Unless specific sales criteria are met, the factoring of accounts receivable with recourse is accounted
for as a loan

14.Securitization of receivables is a type of secured borrowing

15.Under IFRS, transfer of risks and rewards of ownership, rather than transfer of control, is the primary
factor determining whether a factored receivable can be treated as sold rather than as part of a secured
borrowing

16.The receivables turnover ratio provides a way for an analyst to assess the effectiveness of a company
in managing its investment in receivables.

17.In a bank reconciliation, adjustments to the bank balance could include adding deposits in transit and
deducting bank service charges

18.In a bank reconciliation, adjustments to the book balance could include adding or subtracting
company errors.

19.The journal entry to record the replenishment of a petty cash fund includes a credit to the petty cash
fund.
20.When a creditor's receivable becomes impaired due to a troubled debt restructuring, the receivable
is remeasured based on the discounted present value of currently expected cash flows at the loan's
original effective rat