Latihan Soal Akuntansi

Pelatihan-osn.
com
Konsultan Olimpiade Sains Nasional
Head Office : Perumahan Sawangan Permai Blok A3 No.10, Sawangan, Depok 16511
http://pelatihan-osn.com
Ofiice : 021-2920 6201. Contact Person : 0878-7871-8585 / 0813-8691-2130
Bidang Studi : Ekonomi

Kode Berkas : EKO-L05 (soal)
1. After closing the revenue and expense accounts, the balance in the Income Summary account
equals:
a. Zero
b. Net Income
c. Revenues
d. Expenses
e. None of the above
2. The following items are taken from the financial statements of Putra’s Company for the year
ending December 31, 2016:
Accounts payable 18,000

Accounts receivable 11,000
Accumulated depreciation – equipment 28,000
Advertising expense 21,000
Cash 15,000
Putra’s, Capital (1/1/16) 102,000
Putra’s, Drawing 14,000
Depreciation expense 12,000
Insurance expense 3,000
Note payable, due 6/30/17 70,000
Prepaid insurance (12-month policy) 6,000
Rent expense 17,000
Salaries expense 32,000
Service revenue 133,000
Supplies 4,000
Supplies expense 6,000
Equipment 210,000
What is the balance that would be reported for owner’s equity at December 31, 2016?
a. $102,000
b. $130,000
c. $144,000
d. $158,000
3. Pada tanggal 28 Juni 2016 Rental Mobil AMANDA membayar premi asuransi sebesar
Rp96.000.000 untuk jangka waktu 10 tahun. Jika pada tanggal 28 Juni 2016 transaksi tersebut
oleh Rental Mobil AMANDA dicatat dengan mendebet asuransi dibayar dimuka dan mengkredit
kas dengan nilai Rp96.000.000, Maka Buatlah Jurnal Pembalik yang harus disiapkan oleh Rental
Mobil AMANDA …
Program Latihan dan Tes Jarak Jauh 2017 - 2018

Pelatihan-osn.com, Konsultan Olimpiade Sains
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a. Insurance expense Rp91.200.000

Prepaid Insurance Rp91.200.000
b. Prepaid Insurance RP4.800.000
Insurance expense Rp4.800.000
c. Insurance expense Rp4.800.000
Prepaid Insurance Rp4.800.000
d. Prepaid Insurance Rp91.200.000
Insurance expense Rp91.200.000
e. No Entries
4. Perusahaan XYZ menerima wesel dari konsumen sebesar 60.000.000 untuk jangka waktu 60 hari
dengan suku bunga sebesar 5%. Buatlah Jurnal Perusahaan XYZ pada saat konsumen melunasi
utangnya?
a. Cash Rp500.000,00
Note receivable Rp500.000,00
b. Cash Rp60.000.000,00
Note Receivable Rp60.000.000,00
c. Cash Rp60.000.000,00
Interest Expense Rp500.000,00
Note receivable Rp60.500.000,00
d. Cash Rp60.500.000,00
Note receivable Rp500.000,00
Interest revenue Rp60.000.000,00
e. Cash Rp60.500.000,00
Note receivable Rp60.000.000,00
Interest Revenue Rp500.000,00
5. Perusahaan ABC membayar sewa gedung pada tanggal 14 Agustus 2016 dan oleh perusahaan
diakui sebagai beban dengan nilai Rp9.000.000 untuk jangka waktu 3 tahun. Buatlah jurnal
Perusahaan ABC pada 31 Desember 2016?
a. Asuransi dibayar dimuka Rp8.000.000
Beban Asuransi Rp8.000.000
b. Asuransi dibayar dimuka Rp7.750.000
Beban Asuransi Rp7.750.000
c. Beban Asuransi Rp1.250.000
Asuransi dibayar dimuka Rp1.250.000
d. Beban Asuransi Rp1.000.000
Asuransi dibayar dimuka Rp1.000.000
e. Tidak ada jurnal penyesuaian
6. The relationship between current assets and current liabilities is important in evaluating a
company's
a. profitability.
b. liquidity.
c. market value.
d. accounting cycle.
7. Modal tidak dipengaruhi oleh….
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Pelatihan-osn.com
a. Prive
b. Pendapatan
c. Beban
d. Pendapatan diterima di muka
e. Tidak ada jawaban yang benar
8. Manakah dari hal di bawah ini yang merupakan kejadian yang harus dicatat?
a. Kebijakan perusahaan
b. Anggaran penerimaan perusahaan
c. Nilai direksi perusahaan
d. Perubahan posisi manajemen
e. Tidak ada jawaban yang benar
9. Manakah dari akun berikut yang merupakan akun nominal?
a. Pendapatan diterima dimuka
b. Beban gaji
c. Persediaan
d. Beban dibayar dimuka
e. Pendapatan yang masih harus dibayar
10. Akun apakah yang selalu mamiliki saldo kredit saat jurnal penutup?
a. Ikhtisar laba rugi
b. Pendapatan
c. Beban
d. Modal
e. Pendapatan diterima dimuka
11. Perusahhan otomotif Jaya Selalu menerima kas senilai Rp 13.500.000,00 pada 1 September 2010
untuk 1 tahun kedepan. Transaksi ini dicatat dengan mengkredit Sewa dibayar dimuka. Ayat
jurnal yang harus dibuat pada 31 desember 2010 adalah….
a. (D) pendapatan sewa dan (K) sewa dibayar dimuka Rp 4.500.000,00
b. (D) pendapatan sewa dan (K) sewa dibayar dimuka Rp 9.000.000,00
c. (D) sewa dibayar dimuka dan (K) pendapatan sewa Rp 4.500.000,00
d. (D) sewa dibayar dimuka dan (K) pendapatan sewa Rp 9.000.000,00
e. (D) kas dan (K) sewa dibayar dimuka Rp 9.000.000,00
12. Yang dimaksud dengan aktiva bersih adalah….
a. Aktiva lancar dikurangi dengan kewajiban lancar
b. Aktiva lancar ditambah dengan kewajiban lancar
c. Aktiva ditambah kewajiban
d. Aktiva ditambah modal
e. Aktiva ditambah pendapatan
13. Urutan yang benar atas aktiva lancar adalah….
a. Kas, utang dagang, persediaan dan biaya dibayar dimuka
b. Kas, piutang dagang, persediaan dan biaya dibayar dimuka
c. Kas, utang dagang, biaya dibayar dimuka dan persediaan
d. Kas, piutang dagang, biaya dibayar dimuka dan persediaan
e. Kas, piutang dagang, persediaan dan pendapatan yang masih harus diterima
14. Which of the following is not a selling expense?
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Pelatihan-osn.com
a. Advertising expense
b. Office salaries expense
c. Marketer commissions
d. Freight out
e. Store supplies consumed
15. The net income reported on the income statements is Rp 90.000.000,00 However, adjusting
entries have not been made at the end of the period for supplies expense of Rp 2.700.000,00
and accured salaries Rp 1.300.000 . Net income as corrected is….
a. Rp 86.000.000,00
b. Rp 87.300.000,00
c. Rp 88.700.000,00
d. Rp 90.000.000,00
e. Rp 92.000.000,00
16. The chart of account for the Pelatihan-OSN Company includes some of the following accounts:
Account Name Account Number
Cash 11
Account Receivable 13
Prepaid insurance 15
Accounts Payable 21
Unearned Revenue 24
Eddy, Capital 31
Eddy, Drawing 32
Fees Earned 41
Salaries Expense 54
Rent Expense 56
On the journal page 3, the following transaction was found:

Cash 750.000.000
Fees Earned 750.000.000

What is the post reference that will be found on the journal entry?
a. 3
b. 11
c. 41
d. 11 dan 41
e. 3, 11 and 41
17. The accounts in the ledger of The Marco Company are listed in alphabetical order. All accounts
have normal balance:
Accounts Payable 500.000 Fees Earned 2.000.000
Accounts Receivable 800.000 Insurance Expense 300.000
Investment 1.000.000 Land 2.000.000
Cash 1.600.000 Wages Expense 400.000
Withdrawals 200.000 Owner’s equity 1.800.000

Pelatihan-osn.com, Konsultan Olimpiade Sains Nasional
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The total of all assets is:
a. Rp 4.400.000,00
b. Rp 4.700.000,00
c. Rp 5.200.000,00
d. Rp 5.300.000,00
e. Rp 5.700.000,00
18. The following is the adjusted trial balance for MD Corp:
MD Corp
Adjusted Trial balance
For the year ended December 31, 2010
Cash 6.130.000
Accounts Receivable 2.300.000
Prepaid Expenses 750.000
Equipment 13.400.000
Accumulated depreciation 1.200.000
Accounts Payable 1.700.000
Notes payable 5.000.000

MD, Capital 12.000.000
MD, withdrawals 870.000
Fees Earned 6.600.000
Wages Expense 1.450.000
Rent Expense 900.000
Utility Expense 475.000
Depreciation Expense 150.000
Miscellaneous Expense 75.000
Totals 26.500.000 26.500.000
Determine the net income (loss) for the period :
a. Net income Rp 3.550.000,00

b. Net income Rp 870.000,00
c. Net income Rp 26.500.000,00
d. Net loss Rp 870.000,00
e. Net loss Rp 3.550.000,00
19. The statement of Owner’s equity begins with the beginning balance followed by….
a. Plus net income (loss) less withdrawals
b. Plus net income (loss) plus investments
c. Plus investments less withdrawals
d. Plus investment plus net income (loss) less withdrawals
e. Plus investments plus net income (loss)
20. Unrecorded earned revenue, for which no cash has been received, requires an adjusting entry at
the end of the accounting period. The adjusting entry is recorded by debiting the appropriate
asset and by crediting the
appropriate revenue
account…

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a. Accruing unpaid expenses

b. Adjusting entries for depreciation expenses
c. Operating activities
d. Accruing uncollected revenue
21. An error that involves interchanging, or Switching around, digits during the recording of a
number...
a. Liabilities
b. Assets
c. Equity
d. Transposition
e. Error and omission
22. A company purchased a equipment on January 1 for $5,400. This register has a useful life of 10
years and a salvage value of $400. What would be the depreciation expense for the second-year
of its useful life using the double-declining-balance method?
a. $ 500
b. $ 800
c. $ 864
d. $1,000
e. $1,080
23. A company began the accounting period with $50,000 in owner’s capital, ended with $75,000 in
owner’s capital, and the owner withdrew $30,000 during the period for personal use. What was
the company’s net income or loss for the period?
a. $55,000 net income
b. $30,000 net loss
c. $5,000 net loss
d. $5,000 net income
e. none of the above
24. A measure of profitability is the...
a. current ratio
b. debt to total assets ratio
c. return on assets ratio
d. working capital
25. The difference between the balance of a plant asset account and the related accumulated
depreciation account is termed
a. market value
b. contra asset
c. book value
d. liability
26. Aman Jaya Car Repair Shop started the year with total assets of $60,000 and total liabilities of
$40,000. During the year the business recorded $100,000 in car repair revenues, $55,000 in
expenses, and dividends of $10,000. The net income reported by Aman Jaya Car Repair Shop for
the year was...
a. $35,000

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b. $45,000
c. $20,000
d. $90,000
27. Accruals occur when cash flows…
a. Occur before expense recognition.
b. Occur after revenue or expense recognition.
c. Are uncertain.
d. May be substituted for goods or services.
28. An example of a contra account is…
a. Depreciation expense
b. Accounts receivable
c. Sales revenue.
d. Accumulated depreciation.
e. None of above
29. The purpose of closing entries is to transfer…
a. Accounts receivable to retained earnings when an account is fully paid.
b. Balances in temporary accounts to a permanent account.
c. Inventory to cost of goods sold when merchandise is sold.
d. Assets and liabilities when operations are discontinued.
e. None of above
30. Which of the following would not be used as an adjusting entry?
a. Prepaid Rent
Rent expense
b. Cash
Unearned revenue
c. Interest expense
Interest payable
d. Bad debt expense
Allowance for doubtful accounts
e. None of above
31. The adjusting entry required when amounts previously recorded as unearned revenues are
earned includes…
a. A debit to a liability.
b. A debit to an asset.
c. A credit to a liability.
d. A credit to an asset.
e. None of above
32. Pelatihan OSN Store purchased a two-year fire and extended coverage insurance policy on August
PT ABCDEFG
1, 2003, and charged the $4,200 premium to Insurance expense. At its December 31, 2003, year
end, Pelatihan OSN Store would record which of the following adjusting entries?
PT ABCDEFG
a. Insurance expense 875
Prepaid insurance 875
b. Prepaid insurance 875
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Insurance expense 875

c. Insurance expense 875
Prepaid insurance 3,325
Insurance payable 4,200
d. Prepaid insurance 3,325
Insurance expense 3,325
e. None of above
33. The employees of Neat Clothes work Monday through Friday. Every other Friday the company
issues payroll checks totaling $32,000. The current pay period ends on Friday, July 3. Neat
Clothes is now preparing quarterly financial statements for the three months ended June 30.
What is the adjusting entry to record accrued salaries at the end of June?
a. Salaries expense 22,400
Prepaid salaries 9,600
Salaries payable32,000
b. Salaries expense 6,400
Salaries payable 6,400
c. Prepaid salaries 9,600
d. Salaries expense 22,400
e. None of above
34. On September 1, 2003, Time Magazine sold 600 one-year subscriptions for $81 each. The total
amount received was credited to Unearned subscriptions revenue. What would be the required
adjusting entry at December 31, 2003?
a. Unearned subscriptions revenue 48,600
Subscriptions revenue 16,200
Prepaid subscriptions 32,400
b. Unearned subscriptions revenue 16,200
c. Unearned subscriptions revenue 16,200
Subscriptions payable 16,200
d. Unearned subscriptions revenue 32,400
e. None of above
35. Fink Insurance collected premiums of $18,000,000 from its customers during the current year.
The adjusted balance in the Unearned premiums account increased from $6 million to $8 million
dollars during the year. What was Fink's revenues from earned insurance premiums for the
current year?
a. $10,000,000.
b. $16,000,000.
c. $18,000,000.
d. $20,000,000.

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e. None of above
36. Warran, Inc. neglects to make the required adjusting entry for wages at the end of the
accounting period. Which of the following statements reflect the impact of this oversight? a.
Salary Expense for the year is overstated.
b. Liabilities at the end of the year are understated.
c. Assets at the end of the year are understated.
d. Owner's equity at the end of the year is understated
e. None of above
37. Scott's Lawn Service borrowed $10,000 from 3rd National Bank on November 1, 2001. The loan
is for a term of three years and carries a 10% rate of interest. Interest is due at the maturity of
the loan. To properly accrue interest expense in 2001, Scott should:
a. Do nothing as the loan is not due until November 2004.
b. Recognize Interest Expense for 2 of the loan's 36-month term.
c. Recognize Interest Expense for 12 of the loan's 36-month term.
d. Recognize Interest Expense for 10 of the loan's 36-month term.
e. None of above
38. Sandra's Styling Salon, a Sole Proprietorship, pays weekly salaries of $5,000 each Friday for a five
day week ending on that day. The accrual required for a fiscal period ending on Thursday is: a.
Debit Salaries Payable, $4,000; credit Cash, $4,000
b. Debit Salary Expense, $4,000; credit Drawing, $4,000
c. Debit Salary Expense, $4,000; credit Salaries Payable, $4,000
d. Debit Drawing, $4,000; credit Cash, $4,000
e. None of above
39. Rental Services, Inc. reviews its records at the end of December 2001 in anticipation of the end of
its calendar year. This process reveals that:
∙ 2,000 of Accounts Receivable outstanding at the beginning of December has been collected
and recorded.
∙ The December utility bill has not yet been paid. A phone call to the provider reveals that the
invoice will total $1,200 and will be mailed on January 4, 2002.
∙ Billing of $25,000 has been issued for the month.
∙ Services of $5,000 to Construction Experts were completed on December 30, 2001, but billing
will not be rendered until January 3, 2002.
If Rental Services takes no action on any of the above items:
a. Expenses for 2001 will be overstated by $1,200.

b. Expenses for 2001 will be understated by $5,000.
c. Expenses for 2002 will be overstated by $1,200.
d. Expenses for 2002 will be understated by $5,000.
e. None of above
40. A sole-proprietorship has earned revenues of $4,500. Expenses for the month equal $2,000. The
owner withdrew $500 for personal expenses. The beginning balance in the Capital account was
$10,000. After closing the balances in the Capital and Drawings accounts are: a. $12,000; $0
b. $12,500; $500
c. $10,000; $3,000
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Head Office : Perumahan Sawangan Permai Blok A3 No.10, Sawangan, Depok
16511 http://pelatihan-osn.com
d. $13,000; $0
@pelatihan_osn

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Bidang Studi : Ekonomi

Accounts payable 18,000

Program Latihan dan Tes Jarak Jauh 2017 - 2018

a. Insurance expense Rp91.200.000

On the journal page 3, the following transaction was found:

Fees Earned 750.000.000

Accounts Receivable 800.000 Insurance Expense 300.000

Investment 1.000.000 Land 2.000.000

Cash 1.600.000 Wages Expense 400.000

Withdrawals 200.000 Owner’s equity 1.800.000

Program Latihan dan Tes Jarak Jauh 2017 - 2018

The total of all assets is:

Accounts Receivable 2.300.000

Prepaid Expenses 750.000

Accumulated depreciation 1.200.000

Accounts Payable 1.700.000

Notes payable 5.000.000

MD, withdrawals 870.000

Fees Earned 6.600.000

Wages Expense 1.450.000

Rent Expense 900.000

Utility Expense 475.000

Depreciation Expense 150.000

Miscellaneous Expense 75.000

Totals 26.500.000 26.500.000

Determine the net income (loss) for the period :

a. Net income Rp 3.550.000,00

Program Latihan dan Tes Jarak Jauh 2017 - 2018

a. Accruing unpaid expenses

Program Latihan dan Tes Jarak Jauh 2017 - 2018

Insurance expense 875

Program Latihan dan Tes Jarak Jauh 2017 - 2018

a. Expenses for 2001 will be overstated by $1,200.

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