1.

Performing services on credit will have the following affects on the components of the basic accounting
equation…
A. increase asset and decrease equity
B. increase asset and increase equity
C. increase asset and increase liability
D. increase liability and increase equity
E. decrease asset and increase equity

2. A company pays accounts payable to creditor, so the transaction effect for the basic accounting equation is…
A. equity decrease and liability decreases
B. asset increase and liability decreases
C. asset decrease and equity increases
D. d. asset decrease and liability decreases
E. e. asset decrease and equity decreases

3. Dibayar angsuran pinjaman kepada bank sebesar Rp5,000,000.00 beserta bunganya sebesar Rp600,000.00.
Pengaruh transaksi terhadap persamaan dasar akuntansi adalah…
A. bertambahnya harta diikuti dengan berkurangnya modal
B. bertambahnya harta diikuti dengan bertambahnya hutang
C. berkurangnya harta diikuti dengan berkurangnya hutang dan berkurangnya modal
D. bertambahnya harta diikuti dengan berkurangnya hutang dan berkurangnya modal
E. berkurangnya harta diikuti dengan berkurangnya hutang

4. On November 30, 2014 Permata Cooperation has finished 20 unit of computer for ready to sale to Intan
Cooperation for price Rp4,500,000.00 per unit. However, the payment will be accepted on December 5,
2014. If you are accountant of Permata Cooperation, so the entry of transaction above is …
A. cash in debit and sales revenue in credit
B. accounts receivable in debit and sales revenue in credit
C. sales revenue in debit and accounts receivable in credit
D. sales revenue in debit and cash in credit
E. cash in debit and computer in credit

6. On November 21, 2014 Intan Company sold merchandise inventory for Rp5,385,000.00, terms 2/10, n/30 to
customer. This transaction effect for the basic accounting equation is…
A. asset in the form cash increases Rp5,385,000.00 and equity increases Rp5,385,000.00
B. asset in the form accounts receivable increases Rp5,835,000.00 and equity increases Rp5,385,00.00
C. asset decreases Rp5,385,000.00 and equity increases Rp5,385,000.00
D. asset in the form accounts receivable increases Rp5,385,000.00 and equity increases Rp5,385,000.00
E. equity increases Rp5,385,000.00 and liability increases Rp5,385,000.00

7. On December 31, 2014 Cahaya Company has assets of Rp354,656,000.00 and equity of Rp276,000,000.00.
What are the liabilities for Cahaya Company December 31, 2014?
A. Rp76,856,000.00
B. Rp78,656,000.00
C. Rp70,000,000.00
D. Rp354,656,000.00
E. Rp276,000,000.00

8. Which of the following events is not recorded in the accounting records?

A. Equipment is purchase on credit
B. An employee is terminated
C. A cash investment is made into the business
D. The company pays a cash dividend
E. Equipment is sold for cash

9. Equity is…
a. the ownership claim on total assets
b. contra account of asset
c. one of the nominal accounts
d. one of the accounts which must be adjusted in ending period
e. account which increase in debit and decrease in credit

10. Cash Rp 10,000,000.00

• Supplies Rp 2,500,000.00
• Building Rp150,000,000.00
• Share capital Rp 75,000,000.00
• Retained earnings Rp 30,000,000.00
• Dividend Rp 4,000,000.00
• Revenues Rp 15,000,000.00
• Expenses Rp 8,000,000.00
From data above, as recording the basic accounting equation so liability balance is …
a. Rp54.500.000,00
b. Rp30.500.000,00
c. Rp61.500.000,00
d. Rp57.500.000,00
e. Rp87.500.000,00

11. The statement “I would like to import a list of accounts provided by my accountant after I’m done creating
my company file” means…
a. Accountant would make his account list in MYOB program
b. Accountant would use prepared account list in MYOB program
c. Accountant want to import accounts data which already made but in different forms.
d. Accountant wants to use prepared accounts in MYOB, and choose type and kind of the company which have
prepared by MYOB.
e. Accountant wants to make his accounts list.

12. The followings are not including in linked accounts is…

a. Accounts & Banking Accounts
b. Sales Accounts
c. Purchase Accounts
d. Reconcile Accounts
e. Payroll accounts

13. There are some accounts that have special treatment when filling Account Opening Balances. The account
that has special treatment for Assets group is…
a. Accounts Receivable
b. Accounts Payable
c. Allowance for Doubtful Accounts
d. Drawings
e. Sales Return

14. Steps for exit from MYOB program and backup the data in company are…
a. File → Exit → Yes
b. File → Exit → No
c. File → Exit → Backup
d. File → Exit → List
e. File → Exit → Restore

15. The account is used as header in the chart of accounts for assets group is…
a. Income
b. Expense
c. Equity
d. Assets
e. Liability
16. The following accounts which include in prepaid expense are…
a. accounts receivable
b. prepaid revenue
c. unearned revenue
d. prepaid rent
e. rent receivable

17. On December 10, 2014 Intan Company sold merchandise inventory to Permata Company for
Rp12,000,000.00, terms 2/10,n/30, the journal was…
a. Accounts receivable Rp12,500,000.00
Cash Rp12,500,000.00
b. Accounts payableRp12,500,000.00
Sales Rp12,500,000.00
c. Cash Rp12,500,000.00
Sales Rp12,500,000.00
d. Accounts receivable Rp12,500,000.00
Sales Rp12,500,000.00
e. Purchase Rp12,500,000.00
Accounts payable Rp12,500,000.00

18. Dalam buku besar PT Ringgit per 31 Desember 2014 menunjukkan saldo :
• Piutang dagang (D) Rp9,700,000.00
• Cadangan kerugian piutang (K) Rp 170,000.00
Taksiran kerugian piutang sebesar 3% dari saldo piutang. Jurnal penyesuaian untuk mencatat taksiran kerugian
piutang adalah…
a. Beban kerugian piutang Rp 271,000.00
Cadangan kerugian piutang Rp 271,000.00
b. Beban kerugian piutang Rp 121,000.00
Cadangan kerugian piutang Rp 121,000.00
c. Beban kerugian piutang Rp 170,000.00
Cadangan kerugian piutang Rp 170,000.00
d. Cadangan kerugian piutang Rp 271,000.00
Piutang dagang Rp 271,000.00
e. Beban kerugian piutang Rp 291,000.00
Cadangan kerugian piutang Rp 291,000.00

19. Huges Company on June 15, 2014 sold merchandise on credit to Chart Company for Rp1,000,000.00, terms
2/10, n/30. On June 20, 2014 Chart Company returned merchandise worth Rp300,000.00 to Huges Company. On
June 24, 2014 paid was received from Chart Company for the balance due. What was the amount of cash
received?
a. Rp700,000.00
b. Rp680,000.00
c. Rp686,000.00
d. Rp1,300,000.00
e. Rp 1,000,000.00

20. Permata Company has a credit balance of Rp5,000,000.00 in its Allowance for Doubtful Accounts before any
adjustments are made at the end of the year. Based on review and aging of its account receivable at the end of
the year, Permata Company estimates that Rp60,000,000.00 of its receivable are uncollectible. The amount of
bad debts expense which should be reported for the year is…
a. Rp5,000,000.00
b. Rp55,000,000.00
c. Rp60,000,000.00
d. Rp65,000,000.00
e. Rp70,000,000.00
21. Use the same information as in question 10, except that Permata Company has a debit balance of
Rp5,000,000.00 in its Allowance for Doubtful Accounts before any adjustments are made at the end of the year.
In this situation, the amount of bad debts expense that should be reported for the year is…
a. Rp5,000,000.00
b. Rp55,000,000.00
Rp60,000,000.00
d. Rp65,000,000.00
e. Rp70,000,000.00

22. Net sales for the month are Rp800,000,000.00, and bad debts are expected to be 1.5% of net sales. The
company uses the percentage-of-sales basis. If the Allowance for Doubtful Accounts has a credit balance of
Rp15,000,000.00 before adjustment, what is the balance after adjustment?
a. Rp15,000,000.00
b. Rp27,000,000.00
c. Rp23,000,000.00
d. Rp31,000,000.00
e. Rp12,000,000.00

23. Swooners Co. hold Aces Co.’s Rp100,000.00, 90-day, 18% note. The entry mad by Swooners Co. when the
note is collected, assuming no interest has been previously accrued, is …
a. Cash Rp104,500.00
Notes Receivable Rp104,500.00
b. Cash Rp100,000.00
Notes Receivable Rp100,000.00
c. Accounts Receivable Rp104,500.00
Notes Receivable Rp100,000.00
Interest Revenue Rp 4,500.00
d. Cash Rp104,500.00
Notes Receivable Rp100,000.00
Interest Revenue Rp 4,500.00
e. None is correct

24. Kirin Company borrowed Rp88,500,000.00 on September 1, 2014, from BRI Bank by signing an
Rp88,500,000.00, 12%, one-year note. What was the accrued interest at December 31, 2014?
a. Rp 2,655,000.00
b. Rp 3,540,000.00
c. Rp 4,425,000.00
d. Rp10,620,000.00
e. Rp 4,245.000.00

25. General Electric Company has total proceeds from sales of Rp4,515,000.00. If the proceeds include sales
taxes of 5%, the amount to be credited to Sales is…
a. Rp4,000,000.00
b. Rp4,300,000.00
c. Rp4,289,250.00
d. Rp4,200,000.00
e. Rp4,740,750.00

26. Pada 6 Juni 2014, diterima sejumlah kas senilai Rp4,500,000.00 dari penjualan tunai barang dagang.
Perusahaan mencatat dengan mendebit akun Account Receivable serta mengkredit akun Sales Rp4,500,000.00.
Kesalahan pencatatan ini diketahui pada tanggal 10 Juni 2014. Jurnal koreksi yang tepat adalah... (3)

a. Sales Rp 4,500,000.00

Accounts Receivables Rp 4,500,000.00

b. Accounts Receivables Rp 4,500,000.00

Sales Rp 4,500,000.00

c. Cash Rp 4,500,000.00
 Accounts Receivables Rp 4,500,000.00

d. Cash Rp 4,500,000.00

Sales Rp 4,500,000.00

e. Cash Rp 4,500,000.00

Cash shortage Rp 4,500,000.00

27. Meli Company pada tanggal 2 maret 2015 membeli persediaan barang dagangan pada Dewi Company
seharga Rp.250.000.000,00 dengan dikenakan pajak 10%. Pada transaksi tersebut Meli membayar
Rp.100.000.000,00 secara tunai. Maka jurnal tanggal 2 maret untuk Meli company adalah..

. Purchase Rp.250.000.000,00
VAT in Rp. 25.000.000,00
Account payable Rp.175.000.000,00
Cash Rp.100.000.000,00
b. Inventory Rp.250.000.000,00
Accounts payable Rp.250.000.000,00
c. Inventory Rp.250.000.000,00
VAT in Rp. 25.000.000,00
Account payable Rp.175.000.000,00
Cash Rp.100.000.000,00
d. Purchase Rp.250.000.000,00
Accounts receivable Rp.250.000.000,00
e. All answer are false
28. Dari soal nomor 2 jurnal yang harus dicatat oleh Dewi company adalah..
a. Cash Rp.100.000.000,00
Accounts receivable Rp.175.000.000,00
Service revenue Rp.250.000.000,00
Vat out Rp. 25.000.000,00
b. Inventory Rp.250.000.000,00
Accounts payable Rp.250.000.000,00
. Inventory Rp.250.000.000,00
VAT in Rp. 25.000.000,00
Account payable Rp.175.000.000,00 Cash
Rp.100.000.000,00
d. Purchase Rp.250.000.000,00
Accounts receivable Rp.250.000.000,00
e. Accounts payableRp 250,000,000.00
Inventory Rp 250,000,000.00
29. Services provided by a public accountant include:
a. Auditing, taxation, and management consulting
b. Auditing, budgeting and management consulting
c. Auditing, budgeting and cost accounting
d. Internal auditing, budgeting and management consulting
e. Internal and external auditing

30. PT Susan Permata dalam tahun 2013 dan 2014 menderita kerugian fiskal sebesar Rp1.500.000.000,00 dan
Rp800.000.000,00. Berikut ini laba rugi fiskal PT Susan permata : (10)
Hitung sisa rugi fiskal untuk tahun 2008 dan 2011!
2009 Laba Fiskal Rp 500.000,000,00
2010 Laba Fiskal Rp 300.000,000,00
2011 Rugi Fiskal Rp 800.000,000,00
2012 Laba Fiskal NIHIL
2013 Laba Fiskal Rp 300.000,000,00
2014 Rugi Fiskal Rp 100.000,000,00
2015 Laba Fiskal Rp 600.000,000,00
2016 Laba Fiskal NIHIL
 2017 Laba Fiskal Rp 100.000,000,00

2018 Rugi Fiskal Rp 200.000,000,00

a. Rp400.000.000,00 dan Rp100.000.000,00

b. Rp1.000.000.000,00 dan Rp800.000.0000,00
c. Rp700.000.000,00 dan Rp500.000.000,00
d. Rp300.000.000,00 dan Rp800.000.000,00
e. Tidak ada jawaban yang benar

31. Accounting cycle consists of the following steps:

a. Preparing post closing trial balance
b. Completing adjusted trial balance
c. Journalizing and posting to general ledger
d. Journalizing and posting the closing entries
e. Preparing the Financial Statements
f. Journalizing and posting the adjusting entries
The correct steps are...
a. a, e, f, c, d, b
b. c, f, b, e, d,
c. b, a, e, f, c, d
d. d, e, a, b, f, c
e. c,f,e,b,d

32. Which of the following is not part of the recording process?

a. Analyzing transaction
b. Preparing a trial balance
c. Entering transactions in a journal
d. Posting transaction
e. All answer are true

33. Before posting a payment of $10,000 the accounts payable of Meli company had a normal balance of
$25,000. The balance after posting this transaction was:
a. $15,000
b. $10,000
c. $35,000
d. $25,000
e. All answer are false

34. 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 and credited to cash
c. A $100 cash dividend is debited to dividend for $1,000 and credited to cash for $100
d. A $450 payment on account is debited to accounts payable for $45 and credited to cash for $45
e. A correct journal entry is’nt posted

35. Meli sofi earned a salary of Rp10,000,000.00 for the last week of September. She will be paid on may 2015.
The adjusting entry for Meli Sofi employer at June 30 is:
a. No entry is required
b. Salaries expense Rp 10,000,000.00
Salaries payable Rp 10,000,000.00
c. Salaries expense Rp 10,000,000.00
Cash Rp 10,000,000.00
d. Salaries payable Rp 10,000,000.00
Cash Rp 10,000,000.00
e. Cash Rp 10,000,000.00
Salaries payable Rp 10,000,000.00

36. Earliest goods purchased are the first to be sold. It refers to…
a. LIFO
b. FIFO
c. Average Method
d. Weighted-Average Method
e. Average-Cost

37. The accounting records of Dewi Ag implement show the following data.
• Beginning inventory 4000unit @Rp 3
• Purchase 6000unit @Rp 4
• Sales 7000unit @Rp 12
The cost of goods sold during the period under a periodic inventory system using the average cost method is…
a. Rp 52,500.00
b. Rp 25,200.00
c. Rp 22,500.00
d. Rp 27,200.00
e. Rp 42,500.00
38. If the error understated beginning inventory, cost of goods sold will be (….). If the error understated ending
inventory, cost of goods sold will be( …. ).
a. Overstated - Understated
b. Overstated - Overstated
c. Understated - Understated
d. Understated - Overstated
e. None is correct
39. On March 15, 2015, PT. Abadi sold merchandise to PT. Mahakarya for Rp 16,000,000.00, term FOB Shipping
Point 2/10, n/30. The transportation charge by PT. Abadi was Rp 750,000.00. Journal recorde by PT. Abadi was…
a. Account Receivable (D) Rp 16,750,000.00, Sales (C) Rp 16,750,000.00
b. Account Receivable (D) Rp 16,000,000.00 Freight-out (D) Rp 750,000.00, Sales (C) Rp 16,750,000.00
c. Account Receivable (D) Rp 16,000,000.00, Freight-out (D) Rp 750,000.00, Sales (C) Rp 16,000,000.00, Cash (C)
Rp 750,000.00
d. Account Receivable (D) Rp 16,750,000.00, Sales (C) Rp 16,000,000.00, Cash (C) Rp 750,000.00
e. None is correct
40. Cost of goods sold Rp 6,200,000.00
Sales Rp 11,500,000.00
Purchase Rp 11,000,000.00
Beginning inventory Rp 1,000,000.00
Ending Inventory Rp 5,800,000.00
Gross profit Rp 5,300,000.00
Operating Expense Rp 2,000,000.00
Income tax expense 30%
The net income based on data using FIFO is…
a. Rp 2,030,000.00
b. Rp 3,012,000.00
c. Rp 2,310,000.00
d. Rp 3,210,000.00
e. Rp 3,021,000.00
41. The classification of inventory im manufacturing company are…
a. Finished goods and Raw Material
b. Finished goods and Work in Process
c. Work in Process and Raw Materials
d. Raw Material, Finished goods, and Work in Process
e. Merchandise inventory and Finished goods
42. Portions of manufactured inventory that has been placed into the production process but not yet complete.
The meaning of…
a. Finished goods
b. Raw Materials
c. Work in Process
d. Merchandise Inventory
e. Inventory
43. The purchase return was understated Rp 777,000.00 and freight-in understated Rp 324,200.00 If the cost of
goods sold before error correction was Rp 4,056,600.00, the correct cost of goods sold was…
a. Rp 3,279,600.00
b. Rp. 5,157,800.00
c. Rp 2,955,400.00
d. Rp 3,732,400.00
e. Rp 4,833,600.00
44. Persediaan akhir PT XXX disajikan terlalu rendah sejumlah Rp 10.000.000,- Pengaruh kesalahan tersebut
terhadap jumlah HPP, laba bersih tahun berjalan, dan pajak adalah…
a. HPP naik, laba naik, dan pajak naik
b. HPP turun,laba turun, dan pajak turun
c. HPP naik, laba turun, dan pajak naik
d. HPP turun, laba naik, dan pajak naik
e. HPP naik, laba turun, dan pajak turun
45. If merchandise is purchased with terms FOB Destination point, then…
a. The risk of delivery is borne by the buyers.
b. The cost of delivery is borne by the buyers.
c. The merchandise is owned by the sellers when it is still on carrier company.
d. The cost of insurance is borne by the buyers.
e. None is correct
46. Creditor will get discount 3% if the payment isn’t more than 15 days after invoice date and the late payment
isn’t more than 30 days. Based on the statement, a merchandise sold with term…
a. 5/15, n/30 e. 3/10, n/15
b. 10/30, n/30
c. 3/15, n/30
d. 5/30, n/45
47. A merchandise was sold at price of Rp 17,000,000.00 with term FOB Shipping Point, 2/10,n/30 and the seller
paid the transportation charge Rp 700,000.00 in advance. If the buyer paid in 10 days period after the
transaction date, the discount given to buyer was…
a. Rp 340,000.00
b. Rp 354,000.00
c. Rp 326,000.00
d. Rp 1,770,000.00
e. None is correct
48. It is known information as follow :
• 1/7 Purchased inventory 75 units at price Rp 1.100 per unit
• 5/7 Purchased inventory 50 units at price Rp 1.000 per unit
• 11/7 Sold inventory 45 units
• 12/7 Sold inventory 60 units
Determine the value of ending inventory using LIFO method!
a. Rp 20,000.00
b. Rp 22,000.00
c. Rp 45,000.00
d. Rp 49,500.00
e. Rp 60,000.00
49. The following are accounting activities done at the end of period, expect…
a. Recording adjustment
b. Reporting financial statement
c. Recording notes to the financial statement
d. Recording reversing entry
e. Closing accounts
50. If a merchandise purchased on account is returned, the buyer may inform the seller of the details by issuing..
a. Debit memorandum b. Credit memorandum
c. Invoice d. Bill of lading
e. Notes receivable
51. 7/15, n/EOM artinya . . . .
a. pembeli mendapatkan potongan 7% jika pelunasan dilakukan dalam jangka waktu 15 hari, batas pelunasan
30 hari
b. pembeli mendapat potongan harga 15 % jika pelunasan dilakukan dalam jangka waktu 7 hari, batas
pelunasan 60 hari
c. pembeli mendapat potongan harga 15 % jika pelunasan dilakukan dalam jangka waktu 7 hari, batas
pelunasan hingga akhir bulan terjadinya transaksi
d. pembeli mendapat potongan harga 7 % jika pelunasan dilakukan dalam jangka waktu 15 hari, batas
pelunasan hingga akhir bulan
e.ada jawaban yang benar
52. PT. CERIWIS menentukan laba barang dagangannya sebesar 60% dari harga pokok. Beban operasi sebesar
30% dari penjualan. Penjualan normal per tahun adalah Rp 9,600,000.00. Harga pokok penjualan dan laba
operasi perusahaan akan sebesar…
a. Rp 5,760,000.00 ; Rp 960,000.00
b. Rp 5,760,000.00 ; Rp 2,880,000.00
c. Rp 6,000,000.00 ; Rp 720,000.00
d. Rp 6,000,000.00 ; Rp 2,880,000.00
e. Rp 6,000,000.00 ; Rp 702,000.00
53. Data Akuntansi PT EKONOMI, Tbk on December 31, 2014 :
Sales $ 750,000
Beginning Inventory $ 125,000
Sales Returns and allowance $ 5,350
Sales Discount $ 1,350
Purchase $ 625,000
Purchase Returns and Allowance $ 2,750
Purchase Discount $ 3,750
Freight In $ 4, 525
Freight Out $ 5, 675
Ending Inventory $ 115,000
The following data above the gross profit PT EKONOMI is . . .
a. $ 633,025 c. $ 110,275 e. $ 115,975
b. $ 116,975 d. $ 111,300

54. In determining cost of goods sold using a periodic system …

a. Purchase discounts are deducted from net purchase
b. Freight-out is added to net purchase
c. Purchase returns and allowances are added to net purchase
d. Purchase returns are debited to purchase returns and allowances
e. Freight-in is added to purchase
55. The following are some informations from CV. Bambang :
• Sales $ 4,200
• Prepaid rent $ 350
• Purchase $ 3,100
• Beginning inventory $ 1,200
• Unearned revenue $ 323,8
• Transportation in $ 150
• Purchased return $ 420
• Cost of goods sold $ 2,900
Determine the ending of inventory !
a. $ 4,030
b. $ 1,130
c. $ 1,300
d. $ 2,830
e. $ 780
56. Persediaan akhir PT XXX disajikan terlalu rendah sejumlah Rp 12,760,500.00 Pengaruh kesalahan tersebut
terhadap jumlah HPP, laba bersih tahun berjalan, dan pajak adalah… (10)
a. HPP naik, laba naik, dan pajak naik
b. HPP turun,laba turun, dan pajak turun
c. HPP naik, laba turun, dan pajak naik
d. HPP turun, laba naik, dan pajak naik
e. HPP naik, laba turun, dan pajak turun
57. Credit sales of merchandise should be recorded in…
 a. Cash disbursment journal
b. Cash receipt journal
c. Sales journal
d. Cash financing journal
e. Purchase journal
58. A multiple-column from used in adjustment process and in preparing financial statement. The meaning of..
a. Adjusting journal
b. General journal
c. Worksheet
d. Reversing journal
e. Closing journal
59. To determine the cost of goods sold under the periodic inventory system, the following step are necessary …
a. Determine the cost of goods on hand at beginning of the accounting period
b. Add it to the cost of goods purchased
c. Subtract the cost of goods on hand at the end of the accounting period
d. Only (a) & (b)
e. (a),(b),(c)
60. Accounts that should be closed at the end of the end of period are called…
a. Real accounts
b. Revenue accounts
c. Nominal accounts
d. Expense accounts
e. Chart of accounts
61. The differences between a job order costing system and process costing system are as follow, except …
a. In a job order cost system, only one Work In Process account is used. In a process cost system multiple
account are used
b. In a job order cost system, total cost are determined when job is completed. In a process cost system total
cost are determined at the end of period of time such as a month or year
c. In a job order cost system, the unit cost is the total cost per job divided by the unit
produced. In a process cost system, the unit cost is total manufacturing cost for the
period divided by the units produced during the period
d. In a job order cost system, track three manufacturing elements. In a process cost
system track two ones only
e. None the answer above is true
62. Data produced by PT Amanda in October are as follows:
• Production unit Rp 50,000.00
• Raw material/ unit Rp 1,200.00
• Direct labor/ unit Rp 3,000.00
• Factory Overhead (FOH) rates Rp 2,400.00
• Actually FOH Rp 117,550,000.00
From the above data, the entry to record the correct FOH is….
a. Work in process (WIP) Rp 117,550,000.00
Actual Factory Overhead Rp 117,550,000.00
b. Work in process Rp 117,550,000.00
Various accounts in credit Rp 117,550,000.00
c. Work in process Rp 120,000,000.00
Factory Overhead charged Rp 120,000,000.00
d. Actually Factory Overhead Rp 117,550,000.00
Various accounts in credit Rp 117,550,000.00
e. Various accounts in credit Rp 117,550,000.00
Actually Factory Overhead Rp 117,550,000.00
63. From the above data, the amount of the debit to the WIP account is ...
a. Rp 321,250,000.00
b. Rp 117,550,000.00
c. Rp 210,000,000.00
d. Rp 220,000,000.00
e. None the answer above is true
64. Data from activity industry company:
• Support material Rp 2,400,000.00
• Direct material Rp 1,760,000.00
• Foreman’s wages Rp 1,800,000.00
• Direct wages Rp 1,300,000.00
• Depreciation of machine Rp 780,000.00
• Insurance plant Rp 370,000.00
• Electricity expense for plant Rp 250,000.00
The count sum of indirect production cost is….
a. Rp 5,600,000.00 e. None of the answer above is true
b. Rp 7,360,000.00
c. Rp 8,660,000.00
d. Rp 5,350,000.00
65. Dibawah ini yang termasuk biaya konversi adalah…
a. Biaya tenaga kerja langsung, Biaya overhead pabrik
b. Bahan baku langsung, Biaya tenaga kerja langsung
c. Bahan baku langsung, Biaya overhead pabrik
d. Biaya tenaga kerja langsung, Biaya tenaga kerja tidak langsung
e. None the answer above is true
66. If we want to know whether the product bears the factory overhead costs lower or higher number of factory
overhead costs actually happened, we must look the account balance ...
a. Factory overhead cost charged
b. Work in process
c. Actually factory overhead cost
d. Wages and salaries
e. Overhead cost budgeted
67. PT Amaerta is a company engaged in the automotive field, the predetermined Overhead rate is 45 % of
indirect employment cost. During the month, Rp 75,500,000.00 of factory labor cost are incurred, of which Rp
50,000,000.00 is direct labor and Rp 25,000,000.00 is indirect labor. The actual Overhead incurred was Rp
12,000,000.00. The amount of factory Overhead debited to Work in Process should be . . . .
a. Rp 25,000,000.00 c. Rp 11,250,000.00 e. Rp 11,500,000.00
b. Rp 33,750,000.00 d. Rp 12,000,000.00

68. In variable costing using cost of the order, the separation of the actual factory overhead costs according to its
behavior in relation to changes in the volume of activity recorded by the journal…

a. Actual variable factory overhead cost xx

Actual fixed factory overhead cost xx

Actual factory overhead cost xx

b. WIP- Factory overhead cost xx

Variables Factory Overhead Charged xx

Fixed Factory Overhead Charged xx

c. WIP- Factory overhead cost xx

Actual variable factory overhead cost xx

Actual fixed factory overhead cost xx

d. Actual variable factory overhead cost xx

Actual fixed factory overhead cost xx

Vaariuos accounts in credit xx

e. None the answer above is true

69. The following data is provided to work on the problems for numbers 34-38 PT Rimendi manufactures its
products through two production departments: A and B and two helpers departments X and Y.According
overhead budget per department, production department factory overhead costs are as follows

Departemen X Rp 10,000,000.00
 Departemen Y Rp 7,500,000.00

Departemen A Rp 38,000,000.00

Departemen B Rp 45,000,000.00

The company uses the direct allocation method aide department factory overhead costs to production
departments on the basis of the data and the following allocation basis.

Departemen
Dasar Alokasi Taksiran Dasar Alokasi
Pembantu

Departemen X Luas Lantai Departemen X 700 m2

Departemen Y 500 m2

Departemen A 1.000 m2

Departemen B 3.000 m2

Departemen Y Jam Kerja Departemen X 1.000 jam

Departemen Y 700 jam

Departemen A 2.800 jam

Departemen B 2.200 jam

Factory overhead costs are allocated to the department A from Department X is . . . .

a. Rp 2,500,000.00
b. Rp 7,500,000.00
c. Rp 4,200,000.00
d. Rp 3,300,000.00
e. Rp 5,200,000.00
70. Factory overhead costs charged to the department B from department Y is ...
a. Rp 2,500,000.00
b. Rp 7,500,000.00
c. Rp 4,200,000.00
d. Rp 3,300,000.00
e. Rp 5,200,000.00
71. Factory overhead cost of department A after receiving the allocation of overhead departments X and Y are ...
a. Rp 38,000,000.00
b. Rp 44,700,000.00
c. Rp 45,000,000.00
d. Rp 55,800,000.00
e. Rp 48,500,000.00
72. A company calculates the cost of the product used FIFO method. The activities during the month of July
shows :
• WIP in the beginning period (TP: BBB = 100%, LB = 50%) of 200 units
• Product entry process to production of 4,800 units
• WIP in the end of period (TP: BBB = 100%, LB = 25%) of 400 units
• Production costs over the period in question:
• Raw material costs Rp 4,800,000.00
• Labor costs Rp 3,680,000.00
• FOH Rp 2,300,000.00
Cost of WIP in the beginning of the period (which was taken from a period ago):
 Raw material costs Rp 192,000.00
 Labor costs Rp 69,000.00
 Overhead costs Rp 46,000.00
From the data above , the number of finished products are fully processed during the period, is...
a. 4,400 units
b. 4,600 units
c. 4,800 units
d. 5,000 units
e. 5,200 units
73. Berikut adalah karakteristik dari harga pokok pesanan, kecuali:
a. Biaya produksi harus dipisahkan menjadi dua kategori, biaya produksi langsung dan biaya produksi tidak
langsung.
b. Produk yang dihasilkan sesuai dengan spesifikasi yang ditentukan oleh pelanggan.
c. Pesanan yang satu sama lain memiliki spesifikasi yang berbeda
d. Biaya produksi langsung diperhitungkan sebagai biaya yang sebenarnya terjadi, sedangkan biaya overhead
pabrik sudah termasuk dalam tarif biaya yang ditentukan di muka
e. Beban pokok per unit produk dihitung pada saat pesanan diterima dengan membagi jumlah yang
dianggarkan biaya produksi untuk pesanan tersebut dengan jumlah produk unit yang dipesan

74. In the calculation of the job order costing, the cost of each order are manufactured for a particular
customer's burden or cost of each party charged to the account....
a. Supply
b. Equipment
c. Machiney
d. Equipment
e. Raw material
75. A company write a check to replenish a $ 500 petty cash fund when the fund contains receipts of $ 480 and $
10 in cash. In recording the check the company should:
a. debits cash over and short for $ 10
b. debits petty cash for $20
c. debits cash on hand for $ 50
d. credits cash over and short for $ 10
e. debits petty cash for $ 50
76. The reconciling item in a bank reconciliation that result in an adjusting entry by depositor is:
a. outstanding check
b. a bank error
c. deposits in transit
d. bank service charge
e. Out of Check
77. Perusahaan menerima uang setoran utang dari debitor yang langsung dibayarkan ke bank. Maka dalam bank
rekonsiliasi akan masuk:
a. outstanding check
b. a bank error
c. Inkaso
d. deposits in transit
e. Bank Service Charge
78. On March 20. Chandra Company’s have petty cash fund of $ 1,000 is replenished when the fund contains $70
in cash and receipt for postage $520, freight out $260 and travel expense $100. Prepare the journal entry to
record the replenishment of the petty cash fund. If the company use impress method:
a. Postage expense $ 520
Freight out $260
Travel expense $100
Cash over and short $ 50
Cash $ 930
b. Petty cash $1000
Cash $1000
c. Postage expense $ 520
Freight out $260
Travel expense $100
Cash over and short $ 120
Cash $ 1000
d. Petty cash $ 930
Cash $930
e. None are corrects
79. A company organized Petty Cash funds with fluctuation method. During the first two weeks of July 2015
the use of Petty Cash fund as follows:
• Purchase of office supplies Rp 400,000.00
• Electricity and telephone Expense Rp 600,000.00
For charging Petty Cash funds issued a check for Rp 1,000,000.00
Journal to record the replenishment of Petty Cash of the data above is . . . .
a. Petty Cash Rp 1,000,000.00
Cash Rp 1,000,000.00
 b. Cash Rp 1,000,000.00
Petty Cash Rp 1,000,000.00
c. Office Supplies Rp 600,000.00
Electricity and Telephone Expense Rp 400,000.00
Cash Rp 1,000,000.00
d. Office Supplies Rp 400,000.00
Electricity and Telephone Expense Rp 600,000.00
Petty Cash Rp 1,000,000.00
e. Office Supplies Rp 600,000.00
Cash Rp 600,000.00
80. At July 31, Meli Company’s has the following bank information :
Cash balance per bank Rp. 7. 420,000.00
1. Deposits in transit Rp. 1,120,000.00
2. Bank service charge Rp. 200,000.00
Determine the adjusted cash balance per bank at July 31..
a. Rp. 8,540,000.00
b. Rp. 5,840,000.00
c. Rp. 8,340,000.00
d. Rp. 7,420,000.00
81. On April 30, the bank reconciliation of Great Co. Shows three outstanding checks: no. 254, $650, no. 255,
$820, and no. 257, $410. The May bank statement and the May cash payments journal show the following.
Bank Statement
Checks Paid
Da Che Amou
te ck nt
No.
5/ 254 650
4 257 410
5/ 258 159
2 259 275
5/ 261 500
17 263 480
5/ 262 750
12
 
5/
20
5/
29
5/
30

Cash Payment Journal

Checks Issued
Date Check No. Amount
5/2 258 159
5/5 259 275
5/10 260 800
5/15 261 500
5/22 262 750
5/24 263 480
5/29 264 560
Based on the information above, the amount outstanding check at May 31 is . . . .
a. $1,450
b. $1,060
c. $1,880
d. $2,180
e. $2,164
82. Meli company’s has a memoranda from bank reconciliation a credit of Rp. 4,145,000.00 for the collection of
a Rp.4,000,000.00 note for Chandra company’s plus interest of Rp. 160,000.00 and less collection fee of Rp.
15,000. Chandra company’s has not accrued any interest on the note. Prepare the journal entry from the
transaction.
a. Cash Rp. 4,145,000.00
 Fee expense Rp. 15,000.00
Interest revenue Rp. 160,000.00
Notes receivable Rp 4,000,000.00
b. Cash Rp. 4,145,000.00
Fee expense Rp. 15,000.00
Interest revenue Rp. 160,000.00
Accounts receivable Rp 4,000,000.00
c. Cash Rp. 4,145,000.00
Accounts receivable Rp.4,145,000.00
d. Cash Rp. 4,145,000.00
Notes receivable Rp.4,145,000.00
e. Notes receivable Rp. 4,000,000.00
Cash Rp.4,000,000.00
83. The control features of a bank account do not include...
a. Having bank auditors verify the correctness of the bank
b. Minimazing the amount of cash that must be kept on hand
c. Providing a double record of all bank transactions
d. Safeguarding cash by using a bank as a depository
e. Unsafeguarding cash by using a bank as a depository
84. The cash records of SUSAN Company show the following four situations.
1. The June 30 bank reconciliation indicated that deposits in transit total €720. During July the general ledger
account Cash shows deposits of €15,750, but the bank statement indicates that only €15,600 in deposits
were received during the month.
2. The June 30 bank reconciliation also reported outstanding checks of €680. During the month of July. Aini
Company books show that €17,200 of checks were issued. The bank statement showed that €16,400 of
check cleared the bank in July.
3. In September, deposits per the bank statement totaled €26,700, deposits per books were €25,400, and
deposits in transit at September 30 were €2,100.
4. In September, cash disbursements per books were €23,700, checks clearing the bank were €25,000, and
outstanding checks at September 30 were €2,100.
5. There were no bank debit or credit memoranda. No errors were made by either the bank or Aini Company.
What were the deposits in transit at July 31...
a. € 14,880
b. € 15,600
c. € 30
d. € 690
e. € 720
85. Jika perusahaan menggunakan impress method dalam pembentukan kas kecil. Maka jurnal yang harus dibuat
saat ada pembelian perlengkapan adalah...
a. Supplies Rp.xx
Cash Rp. Xx
b. Supplies Rp.xx
Petty Cash Rp. Xx 
c. Supplies Rp.xx
Cash Rp. Xx
d. No journal
e. Petty cash Rp. xx
Cash Rp. xx
86. Meli sofi company purchased equipment and incurred the following costs.
• Cash price Rp 100,000,000.00
• Sales price Rp 500,000.00
• Insurance during transit Rp 100,000.00
• Installation and testing Rp 300,000.00
• Total cost Rp 100,900,000.00
• What amount should be recorded as the cost of the equipment?
a. Rp100,900,000.00 d. Rp100,500,000.00
b. Rp100,000,000.00 e. Rp100,300,000.00
c. Rp 500,000.00
87. Dafa company purchased a piece of equipment on January 2014. The equipment cost Rp250.000.000,00 and
had the estimated life of 10 years and a residual value of Rp10.000.000,00. What was the depreciation expense
for the asset for 2015 under the straight line method?
a. 15,000,000.00
b. 25,000,000.00
c. 10,500,000.00
d. 25,900,000.00
e. 24,000,000.00
88. Dodon company’s reported net sales of Rp180,000,000.00 ,net income of Rp54,000,000.00 beginning total
assets of Rp200,000,000.00, and ending total assets of Rp300,000,000.00. What was the company’s assets
turnover ratio?
a. 0.58
b. 0.25
c. 0.72
d. 2.10
e. 0.85
89. CV Cube membeli bangunan pada tanggal 1 Juni 2013, dengan harga faktur Rp12.500.000,00. Bangunan
tersebut mempunyai umur ekonomis 6 tahun dan nilai sisa sebesar Rp500.000,00. Jurnal penyesuaian yang
dibuat per 31 Desember 2013 jika menggunakan metode penyusutan garis lurus adalah ....
a. Depreciation Expenses - Building Rp2,000,000.00
Accumulated Depreciation of Building Rp2,000,000.00
b. Depreciation Expenses - Building Rp 1,166,666.00
Accumulated Depreciation of Building Rp 1,166,666.00
c. Depreciation Expenses - Building Rp 6,000,000.00
Accumulated Depreciation of Building Rp 6,000,000.00
d. Depreciation Expenses - Building Rp 5,166,666.00
Accumulated Depreciation of Building Rp 5,166,666.00
e. Depreciation Expenses - Building Rp5,000,000.00
Accumulated Depreciation of Building Rp 5,000,000.00
90. An equipment had a cost of Rp7,650,000.00 and it was depreciated Rp876,000.00 annually. If it had been
used for 8 years and the company sold at price of Rp750,000.00, the gains/losses of the transaction was …
a.Cash Rp 750,000.00
Accumulated Depreciation of Equipment Rp 7,008,000.00
Gain on selling Equipment Rp 108,000.00
Equipment Rp 7,650,000.00
b.Cash Rp 750,000.00
Accumulated Depreciation of Equipment Rp 876,000.00
Loss on selling Equipment Rp 6,024,000.00
Equipment Rp 7,650,000.00
c.Equipment (new) Rp 750,000.00
Accumulated Depreciation of Equipment Rp7,008,000.00
Gain on selling Equipment Rp 108,000.00
Equipment (old) Rp7,650,000.00
d.Cash Rp 750,000.00
Gain on selling Equipment Rp 108,000.00
Equipment Rp 642,000.00
e.Equipment (new) Rp750,000.00
Gain on selling Equipment Rp 108,000.00
Equipment (old) Rp 642,000.00
91. A machine is estimated to have cost of Rp100,000,000.00, economic life of 10 years and no salvage value.
False statement below is…
a. Annual depreciation tariff with straight-line method is 10%.
b. Annual depreciation tariff with double declining balance method is 20%.
c. The amount of annual depreciation with straight-line method is always same.
d. The amount of annual depreciation with double declining method isn’t same
e. Annual depreciation tariff with double declining balance method is 10%.
92. Didin’s has delivery equipment that cost $40,000 and that has been depreciated $26,000 .record the journal
disposal if it was scrapped as having no value.
a. Accumulated depreciation expense $26,000
Loss on disposal $14,000
Equipment $40,000
b. Accumulated depreciation expense $40,000
Loss on disposal $14,000
Equipment $54,000
c. Accumulated depreciation expense $40,000
Equipment $34,000
Gain on disposal $ 6,000
d. Accumulated depreciation expense $40,000
Equipment $25,000
Gain on disposal $15,000
 e. Accumulated depreciation Expense $40,000
Equipment $40,000
93. Delivery of merchandise is often done with FOB shipping point, the meaning is ....
a. Warehouse seller sandall the expense and risks of the seller up to the buyers warehouse covered by seller
b. Warehouse seller sandall the expense and risks of the seller up to the buyers warehouse covered by buyer
c. Warehouse seller sandall the expense and risks covered by seller and buyer
d. Warehouse buyer sandall the expense and risks covered by the buyer
e. None is correct
94. Tarif pajak yang apabila objek pajak semakin tinggi maka prosentase (%) tarif pajaknya juga semakin tinggi
disebut....
a. Tarif tetap
b. Tarif tunggal
c. Tarif progresif
d. Tarif degresif
e. Tarif regresif
95. Suatu sistem pemungutan pajak yang memberi wewenang kepada wajib pajak untuk menentukan sendiri
besarnya pajak terutangdisebut....
a. Official Assesment System
b. Self Assessment System
c. With Holding System
d. Pajak langsung
e. Pajak tidak langsung
96. Tn. Martinus adalah seorang pegawai di PT. Kukang, ia memperoleh gaji sebesar Rp 80.000.000,00. Dia
mempunyai seorang istri dan 4 orang anak. Berapakah PTKP Tn. Guritno?
a. Rp 24.300.000,00
b. Rp 26.325.000,00
c. Rp 28.350.000,00
d. Rp 30.375.000,00
e. Rp 32.400.000,00
97. PPh Pasal 21 bagi penerima pensiunan berkala adalah ….
a. Penghasilan bruto x tarif Pasal 17 UU PPh
b. (Penghasilan neto- PTKP) x tarif pasal 17 UU PPh
c. (Penghasilan bruto - PTKP) x tarif pasal 17 UU PPh
d. Penghasilan neto x tarif pasal 17 UU PPh
e. (Penghasilan bruto – biaya pensiun - PTKP) x tarif pasal 17 UU PPh
98. Vera bekerja pada PT Aksi berstatus kawin dengan 1 anak. Selama tahun 2014 memperoleh gaji sebesar Rp
14.800.000,00 per bulan. Vera membayar iuran pensiun sebesar Rp 160.000. Biaya jabatan Vera sebesar ….
a. Rp 145.000,00
b. Rp 160.000,00
c. Rp 740.000,00
d. Rp 500.000,00
e. Rp 732.000,00
99. Mona bekerja pada PT Aksi berstatus TK/0 memperoleh gaji sebesar Rp 2.500.000,00 per bulan. PT Aksi
masuk program jamsostek, premi asuransi kecelakaan kerja dan premi asuransi kematian yang dibayar pemberi
kerja sebesar 2% dan 1% dari gaji. PT Aksi membayar iuran pensiun Rp 60.000 sebulan dan iuran jaminan hari tua
1% dari gaji. Mona membayar iuran pensiun dan jaminan hari tua sebesar Rp 20.000 dan Rp 15.000. Berdasarkan
soal di atas besarnya PPh pasal 21 setahun adalah ….
a. Rp 223.200,00
b. Rp 189.000,00
c. Rp 128.750,00
d. Rp 285.000,00
e. Rp 449.000,00
100. Yadi seorang Wajib Pajak dengan status K/1 setiap minggu memperoleh gaji Rp 950.000,00 Besarnya PPh
Pasal 21 atas gaji per minggu adalah ….
a. Rp 17.968,00
b. Rp 15.593,00
c. Rp 47.500,00
d. Rp 11.875,00
e. Rp 16.900,00