Quiz about Accounting Fair Galaksi 2023

Question 1

Pada tanggal 7 September 2021, PT Galaksi melakukan pembayaran untuk transaksi asuransi langsung untuk masa waktu 2 tahun sebesar Rp 48.000.000,00. Transaksi dicatat sebagai beban asuransi, bagaimanakah jurnal penyesuaiannya pada 31 Desember 2022?

Accepted Answer

Asuransi Dibayar Dimuka (d) Rp.16.000.000

Beban Asuransi (k) Rp.16.000.000

Answer

Beban Asuransi (d) Rp.16.000.000

Asuransi Dibayar Dimuka (k) Rp.16.000.000

Answer

Asuransi Dibayar Dimuka (d) Rp.40.000.000

Beban Asuransi (k) Rp.40.000.000

Answer

Beban Asuransi (d) Rp.40.000.000

Asuransi Dibayar Dimuka (k) Rp.40.000.000

Answer

Beban Asuransi (d) Rp.24.000.000

Asuransi Dibayar Dimuka (k) Rp.24.000.000

Question 2

Performing services on account will have the following effects on the components of the basic accounting equation:

Accepted Answer

Increase assets and increase equity.

Answer

Increase assets and decrease equity.

Answer

Increase assets and increase liabilities.

Answer

Increase liabilities and increase equity.

Answer

Decrease assets and decrease liabilities.

Question 3

Which of the following statements is false?

Accepted Answer

An income statement presents the revenues, expenses, assets, and liabilities for a specific period of time.

Answer

A statement of cash flows summarizes information about the cash inflows (receipts) and outflows (payments) for a specific period of time.

Answer

A statement of financial position reports the assets, liabilities, and equity at a specific date.

Answer

A retained earnings statement summarizes the changes in retained earnings for a specific period of time.

Answer

A statement of changes equity reports beginning equity, net or loss income, dividend, and ending balance of equity.

Question 4

The Rowles Company estimates that it will need 18,000 Material Y units next year at a cost of $7.50 per unit. The estimated carrying cost is 20% of average inventory invesment, and the cost to place an order is calculated to be $15.Determine the amount of EOQ!

Accepted Answer

600 units

Answer

500 units

Answer

550 units

Answer

650 units

Answer

700 units

Question 5

Sebuah framework akuntansi untuk memodelkan resources, event dan agents yang penting dalam suatu organisasi dan membuat garis hubungan/ keterkaitan diantara ketiganya ialah pengertian dari...

Accepted Answer

Model Data RAE

Answer

E-Bussiness

Answer

Black Code

Answer

Intrabussiness

Answer

Data RAE

Question 6

Which of the following is the primary activity in the value chain?

Accepted Answer

Post - Sales - Service

Answer

Purchasing

Answer

Accounting

Answer

Human resource management

Answer

Auditing

Question 7

A firm, its suppliers, and its customers collectively form which of the following?

Accepted Answer

Supply Chain

Answer

AIS

Answer

Value Chain

Answer

ERP System

Answer

Comparative value

Question 8

In the value chain concept, upgrading IT is considered what kind of activity?

Accepted Answer

Support activity

Answer

Primary activity

Answer

Service activity

Answer

Secondary activity

Answer

Structured activity

Question 9

Evolution of information system models are...

Accepted Answer

Manual Data, REA model, Database model

Answer

Modern model, REA model, Database model

Answer

Technology Data, Database model, Manual Data

Answer

Technology Data, REA model, Database model

Answer

Manual Data, REA model, Technology model

Question 10

A financial information provides feedback on previous evaluations. That matter:

Accepted Answer

Confirmatory value

Answer

Predictive value

Answer

Comparative value

Answer

Historical value

Answer

Confirmation value

Question 11

Which external parties really need accounting information, except...

Accepted Answer

Employee

Answer

Investors

Answer

Lender

Answer

Supplier

Answer

Government

Question 12

A conceptual framework is necessary for which of the following reasons?

Accepted Answer

All of these answer choices are correct

Answer

It allows the profession to quickly solve new and emerging issues.

Answer

It enables standard setter to issue more useful and consistent pronouncement over time

Answer

It increases financial statement users understanding in financial reporting.

Answer

It helps standard setter to issue consistent pronouncement over time

Question 13

Property, plant and equipment includes :

Accepted Answer

None of these answer choices classified as property, plant and equipment

Answer

Deposits on machinery not received

Answer

Idle equipment awaiting sale

Answer

Office supplies that have a life less than 1 year

Answer

Land held for possible use as a future plant site

Question 14

Safari Corporation purchase Ship Resort and the on which it is located with the plan to tear down the resort and build a new luxury hotel on the site. Safari Corporation salvaged fixtures and wood flooring from Ship Resort prior to demolishing the building. The proceed from the sale of the salvaged materials should be

Accepted Answer

Recorded as a reduction of the cost of the land

Answer

Recognized as revenue in the period of sale

Answer

Recognized as a gain in the year the hotel torn down

Answer

Recorded as a reduction of the cost of new hotel

Answer

Recognized as a loss in the year the hotel torn down

Question 15

Pada tanggal 1 Januari 2022, Cinema21 memperoleh daftar pelanggan seharga Rp3.000.000.000. Cinema21 memperkirakan bahwa daftar pelanggan ini akan menghasilkan nilai setidaknya selama 5 tahun. Pada akhir tahun ke-4, Cinema21 berencana menjual daftar pelanggan ke perusahaan lain seharga Rp550.000.000. Pada laporan laba rugi Cinema21 untuk periode yang berakhir pada tanggal 31 Desember 2022, berapa beban amortisasi yang akan dilaporkan?

Accepted Answer

Rp. 612.500.000

Answer

Rp. 600.000.000

Answer

Rp. 710.000.000

Answer

Rp. 667.500.000

Answer

Rp. 733.333.333

Question 16

Yang termasuk objek pajak final adalah...

Accepted Answer

Bunga deposito dan tabungan

Answer

Sewa dan penghasilan lain sehubungan dengan penggunaan harta

Answer

Jasa Periklanan

Answer

Royalti

Answer

Keuntungan selisih karena kurs mata uang asing

Question 17

Itachi menyimpan uang di Bank Konoha dalam bentuk deposito sebesar Rp100.000.000 dengan tingkat bunga 12% per tahun. Atas deposito tersebut, Itachi menerima bunga setiap bulan sebesar Rp1.000.000. Berapa besaran pajak yang harus dibayarkan atas bunga deposito Itachi?

Accepted Answer

Rp. 2.400.000

Answer

Rp. 2.000.000

Answer

Rp. 500.000

Answer

Rp. 100.000

Answer

Rp. 1.200.000

Question 18

Ketentuan perpajakan memberlakukan penghapusan langsung piutang yang nyata-nyata tidak tertagih dan tidak memperkenankan adanya pembentukan cadangan penghapusan piutang tak tertagih. Dalam UU PPh No 36 Tahun 2008 pasal 6 ayat (1) huruf h menyebutkan syarat penghapusan piutang yang nyata-nyata tak tertagih.

1) Belum dibebankan sebagai biaya dalam laporan laba rugi komersial

2) WP harus menyerahkan daftar piutang yang tidak dapat tertagih kepada Dirjen Pajak

3) Adanya perjanjian tertulis mengenai penghapusan piutang/pembebasan utang antara kreditur dan debitur yang bersangkutan

4) Syarat penghapusan tidak berlaku untuk penghapusan piutang tak tertagih debitur besar

5) Syarat penghapusan tidak berlaku untuk penghapusan piutang tak tertagih debitur kecil

Dari pernyataan persyaratan diatas, manakah pernyataan benar yang termasuk pada syarat penghapusan piutang yang nyata-nyata tak tertagih yang dimaksud dalam UU PPh No 36 Tahun 2008?

Accepted Answer

(ii), (iii), (v)

Answer

(i), (ii), (iii)

Answer

(i), (iii), (iv)

Answer

(i), (iii), (v)

Answer

(ii), (iii), (iv)

Question 19

Tarif amortisasi diatur dalam UU PPh No 36 Tahun 2008 Pasal 11A ayat (2). Berapakah tarif amortisasi untuk aset tak berwujud kelompok 3 yang menggunakan metode saldo menurun?

Accepted Answer

12,5%

Answer

6,25%

Answer

10%

Answer

50%

Answer

25%

Question 20

Rudi Santoso menyimpan uang di Bank Manja dalam bentuk deposito sebesar Rp150.000.000 dengan tingkat bunga 11% per tahun. Atas deposito tersebut, Aditya menerima bunga setiap bulan sebesar Rp1.375.000. Berapa besaran pajak yang harus dibayarkan atas bunga deposito Rudi Santoso?

Accepted Answer

Rp. 3.300.000

Answer

Rp. 2.000.000

Answer

Rp. 1.125.000

Answer

Rp. 2.425.000

Answer

Rp. 2.400.000

Question 21

PT Raya menggunakan jasa akuntan dari KAP Roni, Rino dan rekan. Atas penggunaan jasa tersebut PT Raya membayar fee sebesar Rp 32.000.000 (belum termasuk PPN) pada tanggal 8 Juli 2021. Jurnal yang tepat atas transaksi tersebut untuk PT Raya adalah..

Accepted Answer

Option A is correct

Answer

B.

Answer

C.

Answer

D.

Answer

E.

Question 22

Companies can choose the fair value option at any time they are holding a financial instrument.

Accepted Answer

False

Answer

True

Question 23

The first step of the five step revenue recognition model is to identify the contract with customers

Accepted Answer

True

Answer

False

Question 24

To record an environmental liability, the cost associated with the liability is not included in the carrying amount of the related long-lived asset

Accepted Answer

False

Answer

True

Question 25

Terdapat suami bekerja dan istri bekerja dengan tanggungan 2 orang anak, maka PTKP wanita tersebut menjadi Tidak kawin tanpa tanggungan atau TK 0

Accepted Answer

True

Answer

False

Question 26

Menurut akuntansi dan perpajakan, tanah yang berstatus Hak Milik, Hak Guna Bangunan (HGB), Hak Guna Usaha (HGU), dan Hak Pakai untuk pertama kalinya yang nilainya berkurang dalam pemakaian tidak disusutkan.

Accepted Answer

False

Answer

True

Question 27

Pada penyusutan kelompok harta berwujud bangunan permanen, tarif penyusutan menggunakan metode garis lurus adalah 5%

Accepted Answer

True

Answer

False

Question 28

A trial balance will not balance if a correct journal entry is posted twice.

Accepted Answer

False

Answer

True

Question 29

A trial balance proves the journalized transactions are correct.

Accepted Answer

False

Answer

True

Question 30

Posting: transfers ledger transaction data to the journal.

Accepted Answer

False

Answer

True

Question 31

Theoretically, in an ideal JIT system the EOQ is one, each time more output is needed, one more part or unit is produced. Is this statements true?

Accepted Answer

True

Answer

False

Question 32

When the economy is experiencing inflation, the LIFO method is recommended to be used among other inventory methods

Accepted Answer

True

Answer

False

Question 33

In the cost accounting related to production volume, there are 3 general terms of costs are known, that are variable cost, fixed cost, and semi-variable cost. If "service of the cost department, service of the payroll department, service of the personnel department, and inspection" are classified as fixed costs, are the following statements true?

Accepted Answer

False

Answer

True

Question 34

Memory Management, is one of the main components of the operating system as a place to manage the input output that occurs and is often referred to as a device manager which provides driver devices so that the devices used are more efficient.

Accepted Answer

False

Answer

True

Question 35

Company-wide objectives merupakan salah satu tindakan yang diambil manajemen dalam rangka pengendalian intern.

Accepted Answer

False

Answer

True

Question 36

Usefulness, Reliability, Customers Service, dan Flexibility, including the characteristics of information that is useful for Decision making.

Accepted Answer

True

Answer

False

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