Materi Ujian PPAk iii

DAFTAR MATERI PERTANYAAN

Tes Masuk PPAk

AKUNTANSI KEUANGAN
Chapter 2 KERANGKA KONSEPTUAL AKUNTANSI

Akuntansi vs tata buku

Conceptual framework: tujuan dan bagan
Karakteristik kualitatif dari informasi akuntansi
Kualitas primer dan sekunder  relevant vs reliable
Asumsi- asumsi
Prinsip-prinsip
Kendala-kendala

Chapter 3 SISTEM INFORMASI AKUNTANSI

Siklus akuntansi
Transaksi dan jenis jurnal
Neraca percobaan
Adjustment
Closing
Reversing

Chapter 4 LAPORAN LABA RUGI

Kegunaan
Batasan- batasan
Elemen-elemen
Format
Irregular Items

Chapter 5 NERACA

Kegunaan
Batasan- batasan
Elemen-elemen
Klasifikasi
Informasi tambahan
Teknik penyajian neraca

Chapter 7 CASH AND RECEIVABLES

Pengertian dan klasifikasi kas

Saldo kompensasi, Bank overdraft, Ekuivalen kas
Jenis piutang dan diskon
Allowance for doubtful account
Pledging
Factoring

Chapter 8 dan 9 PENILAIAN PERSEDIAAN

Cara pencatatan inventory  Perpetual dan Periodic system

Pengakuan inventory
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Metode penilaian persediaan

Chapter 10 AKUISISI DAN DISPOSISI AKTIVA TETAP

Karakteristik

Chapter 11 PENYUSUTAN, PENURUNAN NILAI, DAN DEPLESI

Chapter 12 AKTIVA TAK BERWUJUD

Chapter 13 KEWAJIBAN LANCAR DAN KONTIJENSI

Chapter 14 LONG TERM DEBT

Jenis Bond
Obligasi dijual dengan Diskon atau Premium
Biaya penerbitan obligasi
Pelunasan bond
In-substance defiance
Long term notes payable
Off-balance-sheet financing
Accounting for Troubled Debt
Penyelesaian hutang bermasalah

Chapter 15 STOCKHOLDERS EQUITY : CONTRIBUTED CAPITAL

Penerbitan Saham
Biaya penerbitan saham
Treasury Stock
Akuntansi Saham Treasuri
Karakteristik saham preferen
Transaksi yang Mempengaruhi Modal Disetor

Chapter 16 STOCKHOLDERS EQUITY : RETAINED EARNINGS

Transaksi yang Mempengaruhi Retained Earnings

Jenis-jenis dividen
Stock split
Kuasi reorganisasi

Chapter 17 SEKURITAS DILUTIF DAN EPS

Akuntansi untuk hutang konvertibel

Akuntansi saham preferen konvertibel
Warran saham
Penyajian dan perhitungan EPS
Chapter 18 INVESTMENT

Investment in bonds
Investment in stock

Chapter 19 PENGAKUAN PENDAPATAN

Pengakuan Pendapatan

Chapter 20 ACCOUNTING FOR INCOME TAXES

Materi Ujian PPAk v
perbedaan Laba Kena Pajak
DTA & DTL

Chapter 21 DANA PENSIUN

Dana pensiun
Jenis Program Pensiun

Chapter 22 LEASING

Leasing
Jenis-jenis leasing
kriteria capital lease
Tingkat diskonto
Periode Penyusutan
Leverage Lease dan Sale and leaseback

Chapter 23 ACCOUNTING CHANGES AND ERROR ANALYSIS

Jenis-jenis perubahan
Jenis kesalahan

Chapter 24 LAPORAN ARUS KAS

Manfaat
Klasifikasi
Metode dan Keunggulannya
Transaksi non kas yang signifikan
Perlakuan Dividen, Bunga dan Pajak

Chapter 25 FULL DISCLOSURE

Metode pengungkapan
Masalah pengungkapan

Lainnya:
 short & LT investment
 note receivable
 Depreciation, matching cost against revenue, historical cost, capital vs revenue expenditure
 valuation A/R
 Siklus pembelian
 International accounting: Jepang
 analisa L/K, quasi reorganisasi restrukturisasi hutang, good corp government, beda PSAK
24 & Kieso
 Laporan Keuangan—info yang didapat
 Komponen classified B/S, building
 Marketable securities vs Long Term investment, goodwill, A/R—all for doubtful account
 B/S, I/S, Cash flow, A/R, Working Capital
 Inventory, asset classification
 PPE valuation, impairment
 Depresiasi, bad debt,
 Short term & L/T investment
 B/S, AK—siklus akuntansi, A/R, COGS
 Leasing—kaitannya dengan tax
 Cash & cash equivalent
Materi Ujian PPAk vi
 Expense vs cost, F/A, dividen, inventory
 Komponen laporan keuangan: I/S, B/S, cash flow, laporan perubahan modal
 Cash flow, SHE di B/S, kontinjensi
 F/A: depresiasi method, trade ins
 Revaluasi, impairment F/A,
 pertukaran aktiva tetap
 A/R, analisa rasio
 komponen laporan keuangan: (B/S, I/S, arus kas), pencatatan persediaan
 Rekonsiliasi bank
 Aging schedule A/R, stock deviden, split, T/S, C/S
 Definisi aset,
 Akuntansi, asumsi pokok, prinsip-prinsip dasar, A/R
 R&D expenditure, komponen laporan keuangan
 Komponen laporan keuangan, analisa laporan keuangan: liquidity vs solvency vs financial
flexibility
 , laporan keuangan (jenis & rasio)
 Penggunaan akuntansi dalam bisnis,
 Peranan akuntansi bagi manajemen, kreditor, investor, pemerintah, klasifikasi aktiva (4
kelompok), cash flow, bond payable
 kewajiban dan modal, hedging investment
 Investasi (ST & LT), penggabungan usaha
 Tangible dan intangible asset, WTO & jasa akuntansi, investment, inventory
 Amortisasi
 Accounting for inventories, periodik vs perpetual, LIFO, COGS, ending inventory
 PPE—valuation exchange
 sanksi current issue: PSAK 57

AKUNTANSI KEUANGAN LANJUTAN

Chapter 1 : BUSINESS COMBINATION

Alasan dilakukan BC
Bentuk BC
Pooling dan purchase Method

Chapter 2 : INVESTMENT IN STOCK

Cost Method vs Equity method

Chapter 3-7 : CONSOLIDATED WORKING PAPER

Chapter 12 : ACCOUNTING FOR BRANCH

Chapter 13 : FOREIGN CURRENCY

Chapter 14 : TRANSLATION AND REMEASUREMENT

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AKUNTANSI BIAYA

Chapter 1 : THE ACCOUNTANT ROLE IN THE ORGANIZATION

Akuntansi manajemen vs Akuntansi keuangan vs Akuntansi Biaya
Kode etik akuntan manajemen

Chapter 2 : An Introduction to cost term and purpose

Direct cost vs Indirect cost
Variable cost vs Fixed cost
Jenis-jenis biaya lainnya (period cost, inventoriable cost, dll)
Schedule of COGS and COGM

Chapter 4 : JOB COSTING

Karakteristik perusahaan
Job cost sheet

Chapter 17 : PROCESS COSTING

Karakteristik perusahaan
Cost of production report
Equivalent unit

Chapter 16 : JOINT PRODUCT & BY PRODUCT

Joint cost, joint process
Main product, by product, splitoff point
Alokasi joint cost

Chapter 18 : SPOILAGE, REWORK & SCRAP

Chapter 5 : ACTIVITY BASED COSTING (ABC)
Chapter 19 : QUALITY, TIME, AND THEORY OF CONSTRAINTS
Chapter 20 : INVENTORY MGT, JUST IN TIME, BACKFLUSH COSTING

AKUNTANSI MANAJEMEN
Chapter 3: COST - VOLUME – PROFIT ANALYSIS
Chapter 6: MASTER BUDGET AND RESPONSIBILITY ACCOUNTING
Chapter 7&8: FLEXIBLE BUDGETS, VARIANCES, AND MANAGEMENT CONTROL
Chapter 9 : INVENTORY COSTING AND CAPACITY ANALYSIS
Chapter 10: DETERMINING HOW COSTS BEHAVE
Chapter 11: DECISION MAKING AND RELEVANT INFORMATION
Chapter 12: PRICING DECISION AND COST MANAGEMENT
Chapter 13: STRATEGY, BALANCED SCORECARD, AND STRATEGIC PROFITABILITY
ANALYSIS
Chapter 15 : ALLOCATION OF SUPPORT DEPARTEMENT COST, COMMON COST, AND
REVENUES
Chapter 22: MANAGEMENT CONTROL SYSTEMS, TRANSFER PRICING, AND
MULTINATIONAL CONSIDERATIONS
Chapter 23: PERFORMANCE MEASUREMENT, COMPENSATION, AND MULTINATIOAL
CONSIDERATION

 Relevant range, relevant cost, budgeting

 COGM. COGS, ABC dan Tradisional
 Anggaran, flexible vs static budget
 Cost object, direct cost
 Capital vs revenue expenditure
Materi Ujian PPAk viii
 Manufacture cost, COGM, equivalent unit
 ABC, BEP, transfer pricing
 Production cost—dasar AkBi
 Inventory—case of gross profit method
 Balance scorecard, ABC, Budget
 CVP, financial ratio analysis
 Fixed & variable cost
 AkBi—cost analysis
 AM—anggaran, CVP
 Variabel vs fixed, direct vs indirect
 Manufacturing cost
 EOQ, variabel cost, transfer pricing
 Adjustment, BEP, accounting for equity
 Metode akumulasi biaya unit ekuivalen
 Backflash costing
 Mengenal struktur permodalan
 Kebijakan modl kerja, responsibility accounting
 Product costing, ABC, ABM
 Financial statement, ethics
 Analytical prosedure, EOQ vs JIT
 BEP, cost cycle, ABC & traditional costing
 Master budget, CVP analysis, cost accounting: cost vs expense, absorption vs variable
 BEP, cost vs expense, unit equivalent, ABC, Job order costing, COGM, COGS, working
capital
 Manufacturing cost, COGS, laporan laba rugi, NPV, IRR, payback, POI, deficit
 Differential costing, capital budgeting, cost accounting, short & L/T investment, konsep
biaya
 Flexible vs static budget, direct costing, JIT
 COGS statement, overstatement of inventory
 Responsibility centers/acc, Du Pont system
 F/A, relevant vs reliable, job costing, transfer pricing, inventoru
 Alokasi biaya tradisional
 Product cost, FOH, actual vs normal budgeting
 ABC system + standard cost
 Anggaran, balance scorecard,
 Neraca & items, working capital agency theory, depresiasi, BEP, operational budget

AUDITING
internal control structure
Laporan/opini audit, materialitas, prosedur analitik
Audit opinion, cash flow statement
Audit internal, auditing
Opini audit, tahapan audit—contingent liability
MI WTP dengan paragraf tambahan
PSAK, SPAP, Audit opinion
Audit report
Laporan audit, internal control, faktur pajak
Auditing, materialitas, risiko audit
disclaimer, adverse, internal control
Internal control pembelian
Auditing: cash & bank
kode etik
Materi Ujian PPAk ix
audit process,