Documente Academic
Documente Profesional
Documente Cultură
Multiple Choice:
1. Pada tanggal 1 Agustus 2015 perusahaan membayar Prepaid Insurance sebesar Rp 120 juta
untuk periode setahun yang dimulai pada 1 Agustus 2015. Bagaimanakah jurnal penyesuaian
pada 31 Desember 2015?
A. Prepaid Insurance.......120 juta
Cash ....... 120 juta
B. Insurance Expense ..... 50 juta
Prepaid Insurance ...... 50 juta
C. Insurance Expense ..... 70 juta
Prepaid Insurance ...... 70 juta
D. Tidak dijurnal
2. When prices are increasing which inventory method will produce the highest cost of goods
sold?
A. FIFO
B. LIFO
C. Weighted average cost
D. Cost of goods sold will not change
3. Gross profit rate is equal to.
A. Net sales divided by gross profit.
B. Gross sales divided by gross profit.
C. Gross profit divided by net sales.
D. Gross profit divided by gross sales.
4. In the statement of cash flows, the purchase of supplies is classified as:
A. Operating activities.
B. Financing activities.
C. Investing activities.
D. None of the above.
5. Which of the following does not decrease the cash flow from operating activities?
A. The prepayment of an expense.
B. The purchase of operating equipment.
C. The payment of interest.
D. All three decrease cash from operating activities.
6. Which of the following is an investing activity?
A. Purchase of equipment.
B. Payment of interest.
C. Issuing ordinary shares.
D. Issuing long-term debt.
7. Which of the following indicates a cash receipt?
A. A decrease in accrued expenses, such as wages payable.
B. A decrease in accounts receivable.
C. An increase in inventory.
D. A decrease in accounts payable.
8. The excess of current assets over current liabilities is called:
A. Current ratio
B. Working capital
C. Debt ratio
D. Quick ratio
9. All of the following ratios are considered measures of profitability except:
A. Earnings per share
B. Gross profit rate
C. Price earnings ratio
D. Return on assets
10. The measures most often used in evaluating solvency--the current ratio, quick ratio, and
amount of working capital are developed from amounts appearing in the:
A. Balance sheet.
B. Income statement.
C. Statement of changes in equity.
D. Statement of cash flows.
Jurnal Penyesuaian:
(a) Supplies Expense Rp 16 juta sebelum disesuaikan. Supplies yang masih ada (on hand) sebesar Rp
9 juta.
(b) Beban penyusutan equipment sebesar Rp 186 juta per tahun.
(c) Terdapat Revenue yang masih akan diterima sebesar Rp 120 juta pada akhir 2015.
(d) Beban gaji yang masih harus dibayar pada 31 Desember 2015 sebesar Rp 38 juta.
Instructions
Jika menggunakan AVERAGE, hitunglah COGS,Ending Inventory dan Gross Profit.
Hitunglah:
a. Gross profit rate
b. Operating Profit
c. Return on Assets
d. Retun on Equity