Soal Akuntansi OSN Ekonomi dan Pembahasan DOC

Title	Soal Akuntansi OSN Ekonomi dan Pembahasan
Author	Sintia Farach Dhiba
Pages	1
File Size	132 KB
File Type	DOC
Total Downloads	12
Total Views	119

Summary

Description

USULAN SOAL OSN 2008 BIDANG AKUNTANSI 1. If, during an accounting period, an expense item has been incurred and consumed but not yet paid for or recorded, then the end-of-period adjusting entry would involve a. a liability account and an asset account. b. an asset or contra asset account and an expense account. c. a liability account and an expense account. d. a receivable account and a revenue account. e. a liability account and a revenue account. Jawaban : C 2. Leonardo Company received Rp. 6.400.000 on April 1, 2007 for one year's rent in advance and recorded the transaction with a credit to a nominal account. The December 31, 2007 adjusting entry is a. debit Rent Revenue and credit Unearned Rent, Rp.1.600.000 b. debit Rent Revenue and credit Unearned Rent, Rp. 4.800.000 c. debit Unearned Rent and credit Rent Revenue, Rp. 1.600.000. d. debit Unearned Rent and credit Rent Revenue, Rp. 4,800.000 e. debit Rent Revenue and credit Cash Rp. 4.800.000 Jawaban : A 3/12 x Rp. 6.400.000 = Rp.1.600.000 3. At the end of 2007, Duracell Company made four adjusting entries for the following items: 1. Depreciation expense, Rp. 25.000.000 2. Expired insurance, Rp. 2.200.000 (originally recorded as prepaid insurance). 3. Interest payable, Rp.6.000.000 4. Rental revenue receivable, Rp. 10.000.000 In the normal situation, to facilitate subsequent entries, the adjusting entry or entries that may be reversed is (are) a. Entry No. 2, No. 3, and No. 4. b. Entry No. 3. c. Entries No. 4. d. Entries No. 3 and No. 4. e. Entries No. 1, No. 2, No.3 and No. 4 Jawaban: D 4. The following information is available concerning the accounts of Frizzy Company: Accounts payable, January 1, 2007 Rp. 18.000.000 Cash payments on account during 2007 58.000.000 Purchase discounts taken during 2007 on 2007 purchases 1.200.000 Accounts payable, December 31, 2007 10.000.000 Assuming the company records purchases at the gross amounts, the total purchases for 2007 would be a. Rp. 48.800.000 b. Rp. 50,000.000...