Modul 5 dan Modul 6

Amortize of prepaid expense recorded in current year and already calculated consistently with amount from previous period, what management assertionts?

• Complteness

• Right and Obligations

• Accuracy and Cut Off

• Classification and Disclosure

The component of prepaid expense consist, except?

• Prepaid Rent

• Prepaid insurance

• Prepaid advertising

• Investments

Whats component of prepaid tax, Except?

• Prepaid Tax 22

• Prepadi Tax 23

• Prepaid tax 17

• Prepaid Tax 25

PT A rent a building for 3 years from April 2018 - March 2021 with amount Rp432.000.000. Whats amortize will recognized for 2018?

• Rp 98.000.000

• Rp 108.000.000

• Rp 88.000.000

• Rp 128.000.000

PT A buy insurance coverage for Vehicle for 1 years from July 2018 - June 2019 with amount Rp60.000.000. Whats amortize will recognized for 2018?

• Rp 35.000.000

• Rp 25.000.000

• Rp 30.000.000

• Rp 45.000.000

The valuation of Investment based on applicable accounting standard, What assertion management?

• Existence

• Completeness

• Accuracy

• Valuation

Investments in share with ownership 0-<20% will using?

• Equity Method

• Cost Method

• Consolidated

• Acquisition cost Method

Investments in share with ownership 20%-50% will using?

• Equity Method

• Cost Method

• Consolidated

• Acquisition Cost

Investments in share with ownership More than 50% will using?

• Equity Method

• Cost Method

• Consolidated

• Acquisition Cost

If PT A have ownership in PT B as 15%, what journal for record profit or loss PT B? (PT B have profit Rp 100.000.000)

• Rp15.000.000

• Rp20.000.000

• no record a journal

• Rp.10.000.000