Pelatihan-osn.

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

Bidang Studi : Economics

Materi : Accounting

Soal Pilihan Ganda(@ 5 poin)

1. Below are some transactions in PT Raditya. Which are the transaction that doesn’t
record in firm accounting cycle ?
a. Paid salary to the employee
b. Winning an infrastructure project in Jembatan Suramadu
c. Buy inventory
d. Adjust deffered revenue
e. Add new investment in capital

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

3. Below are some transaction of PT. Babe

- In 3 January 2016, Babe invest in his new company Rp 1.000.000 in cash, and 500.000
Equipment.
- In 6 January 2016, Babe paid rent of the office, recorded as an expense. 200.000 for
a year
- In 10 January 2016 buy supplies, 100.000 in cash, and 50.000 paid on account
Which is the true accounting equation . . .
a.
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
07/06/2016 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

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

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 Pelatihan-osn.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

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 100,000
Rp 700,000 Rp 500,000 Rp 150,000 Rp 1,300,000

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

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 Pelatihan-osn.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

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

6. The transaction in general journal is recorded in order to its . . .

a. Chronology
b. Amount of payment
c. Time when receive cash payment
d. Time when the duty is done
e. Firm policy (each firm can have different policy criteria)

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

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 Pelatihan-osn.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

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

Tes evaluasi rutin

 Pelatihan-osn.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

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

17. Known some information about worksheet as below

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 Pelatihan-osn.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

Income statement Balance Sheet

Dr Cr Dr Cr
Rp 85,000,000 Rp 70,000,000 Rp 100,000,000 Rp 115,000,000
Below are true statement due to above information except . . .
a. The ending total of income statement is 85.000.000
b. The ending total of income statement is 115.000.000
c. We add credit balance income statement by 15.000.000
d. We add debit balance of balance sheet by 15.000.000
e. Firm get profit 15.000.000

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

19. Below are some adjustment entries

Option Description Dr Cr
Salary expense Rp 3,000,000
A
Salary payable Rp 3,000,000
Prepaid rent Rp 1,500,000
B
Rent expense Rp 1,500,000
Rent revenue Rp 3,600,000
C
Unearned rent Rp 3,600,000
Which option that allowed to make reverse journal . . .
a. Only B
b. Only C
c. A,B
d. B,C
e. A,B,C

20. Below are kinds of deferred income . . .

a. Account payable
b. Account receivable
c.
d. Unearned fees
e. Franchise

Tes evaluasi rutin

 Pelatihan-osn.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

Soal Esai
Perhatikan kertas kerja berikut

Biro Jasa “Kambing Jantan”

Kertas Kerja

Per 31 Desember 2016

(Dalam jutaan rupiah)

Neraca Saldo Penyesuaian Ns disesuaikan Rugi/Laba Neraca

No Rekening
D K D K D K D K D K
101 Kas 50 - - -
102 Piutang usaha 100 - - -
103 Perlengkapan 70 - - 30
104 Sewa dibayar dimuka 120 - - 50
151 Kendaraan 200 - - -
152 Akm peny.Kendaraan - 20 - 20
153 Peralatan 100 - - 10
154 Akm peny.peralatan - 10 - -
201 Utang usaha - 250 - -
202 Wesel bayar - 150 - -
301 Modal H.Jalil - 213 - -
302 Prive H.Jalil 5 - - -
401 Pendapatan jasa - 75 - -
402 Pendapatan bunga - 15 - -
403 Pendapatan komisi - 5 - -
501 Beban gaji dan upah 50 - - -
502 Beban asuransi 25 - - 15
503 Beban bunga 8 - 7 -
504 Beban iklan 10 - - -
105 Asuransi dibayar dimuka - - 15 -
203 Utang bunga - - - 7
504 Beban perlengkapan - - 30 -
505 Beban sewa - - 50 -
506 Beban peny.Kendaraan - - 20 -
507 Beban peny.peralatan - - 10 -
738 738 132 132

Tes evaluasi rutin

 Pelatihan-osn.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

Berdasarkan data diatas

a.Selesaikan pengisian kertas kerja menggunakan format pada lembar jawaban

b.Buatlah laporan laba rugi menggunakan format pada lembar jawaban

Tes evaluasi rutin