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
Materi Ujian PPAk iv

Chapter 8 dan 9 PENILAIAN PERSEDIAAN

• Cara pencatatan inventory  Perpetual dan Periodic system

• Pengakuan inventory
• 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
Materi Ujian PPAk v

• Investment in stock

Chapter 19 PENGAKUAN PENDAPATAN

• Pengakuan Pendapatan

Chapter 20 ACCOUNTING FOR INCOME TAXES

• 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
Materi Ujian PPAk vi

 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
 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
Materi Ujian PPAk vii

• 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

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
Materi Ujian PPAk viii

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
 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
Materi Ujian PPAk ix

 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
• audit process,