Soal OAPM

Akuntansi Kuangan Menengah

1. Oversight of accounting standard-setting is as follows:

a. IASB oversees FASB.
b. IOSCO oversees both the IASB and FASB.
c. SEC oversees both the IASB and FASB.
d. SEC oversees FASB, IOSCO oversees IASB.

2. Which of the following statements is true?

a. The IASB does not include the public interest in its governance.
b. The IASB structure has both advisory and interpretation functions, but no Foundation.
c. The IASB has been in existence longer than the FASB.
d. The IASB structure is quite similar to the FASB's, with a Foundation, Board, Advisory Council, and
Interpretations committee.

3. Which of the following statements about the IASB and FASB conceptual frameworks is not correct?
a. The IASB conceptual framework does not identify the element comprehensive income.
b. The existing IASB and FASB conceptual frameworks are organized in similar ways.
c. The FASB and IASB agree that the objective of financial reporting is to provide useful information to
investors and creditors.
d. IFRS does not allow use of fair value as a measurement basis.

4. Assume that Schindler AG has income before income tax of €250,000. It suffers a loss from
discontinued operations of €100,000. Assuming a 30 percent tax rate, Schindler presents the income
tax on the income statement. In this case, the amount of net income is?
a. €75.000
b. €175,000
c. €105,000.
d. €145,000

5. The objective of financial reporting places most emphasis

on: a.  reporting to capital providers.
b.  reporting on stewardship.
c.  providing specific guidance related to specific needs.
d.  providing information to individuals who are experts in the field.

6. General-purpose financial statements are prepared primarily

for: a.  internal users.
b.  external users.
c.  auditors.
d.  government regulators.
7. Accounting standard-setters use the following process in establishing international
standards: a.  Research, exposure draft, discussion paper, standard.
b.  Discussion paper, research, exposure draft, standard.
c.  Research, preliminary views, discussion paper, standard.
d.  Research, discussion paper, exposure draft, standard.

8. Informasi akuntansi haruslah relevan. berikut ini adalah unsur dari relevan, kecuali:
a.  Predictive value
b.  Free from error
c.  Materiality
d.  Confirmatory value

9. “Informasi diukur dan dilaporkan dengan cara yang sama untuk perusahaan yang berbeda”. Kalimat
tersebut merupakan pengertian dari karakteristik kualitiatif laporan keuangan, yaitu…
a.   Verifiability
b.   Neutrality
c.  
Comparability
d.  Materiality

10. Terdapat dua jenis jurnal penyesuaian, yaitu akrual dan deferral. Jika perusahaan tidak melakukan
penyesuaian deferral yang akan terjadi adalah…
a.   Aset yang dilaporkan terlalu besar
b.  liabilitas yang dilaporkan terlalu kecil
c.  Beban yang dilaporkan terlalu besar
d.  Pendapatan yang dilaporkan terlalu besar

11. Berikut ini pernyataan yang benar mengenai jurnal penyesuaian akrual
adalah… a.  Kas dibayarkan sebelum beban dicatat
b.  Kas diterima sebelum pendapatan
dicatat c.  Pendapatan dicatat sebelum kas
diterima d.  Beban dicatat setelah kas
dibayarkan

12. Employees receive total salaries of ₺10,000 for a five-day work week, or ₺2,000 per day. Prepare the
adjusting entry on Oct. 31 to record accrual for salaries. (Assume payday is October 26 and October 31
is Wednesday)
a.   Salaries and Wages Payable ₺10,000
Salaries and Wages Expense
₺10,000 b.  Salaries and
Wages Expense ₺6,000
Salaries and Wages Payable ₺6,000
c.  Salaries and Wages Expense ₺10,000
Salaries and Wages Receivable ₺10,000
 d.  Salaries and Wages Expense ₺10,000
Salaries and Wages Payable ₺10,000

13. Assume that at the end of the reporting period, the perpetual inventory account reported an inventory
balance of $4,000. However, a physical count indicates inventory of $3,800 is actually on hand. The
entry to record the necessary write-down is as follows.
a.  Inventory Over and Short $ 200
Inventory $ 200
b.  Inventory $ 200
Inventory Over and Short $ 200
c.  Inventory Over and Short $3.800
Inventory $3.800
d.  Inventory $ 3.800
Inventory Over and Short $3.800

14. Pada tanggal 30 April 2021, persediaan perusahaan Seulgi terbakar. Penjualan dan pembelian untuk
bulan tersebut masing-masing sebesar Rp 1.400.000.000 dan Rp 980.000.000. Persediaan awal (1
April 2021) adalah Rp 170.000.000. Pada periode-periode sebelumnya, rata-rata tingkat laba bruto
Perusahaan Seulgi adalah 40% dari harga jual. Taksiran harga perolehan persediaan yang terbakar
adalah...
a.  Rp 310.000.000
b.  Rp 840.000.000
c.  Rp 130.000.000
d.  Rp 480.000.000

15. On October 1, Taegun Company Borrowed $75,000 from the Shore Bank by signing a 12-month, zero-
interest-bearing $81,000 note. Prepare journal entries for the transactions.
a.  Cash $75,000
Notes Payable $75,000
b.  Cash $84,000
Notes Payable $84,000
c.  Cash $81,000
Notes Payable $81,000
d.  Cash $76,000
Notes Payable $76,000

16. Netflix sold 12,000 semiannual subscriptions on September 1, 2020, for €18 each. Prepare Netflix
December 31, 2020, annual adjusting entry.
a.  Unearned Revenue € 90,000
Subscription Revenue € 90,000
b.  Cash €216,000
Unearned Revenue €216,000
c.  Unearned Revenue €144,000
Subscription Revenue €144,000
d.  Unearned Revenue € 72,000
Subscription Revenue € 72,000
17. Menerima uang sewa untuk penyewaan 4 unit mesin fotocopy kepada PT Angkasa Jaya selama
setahun ke depan. Nilai kontrak sewa senilai Rp 60.000.000 per unit (belum termasuk PPN) serta uang
jaminan yang akan dikembalikan saat akhir masa sewa senilai 5% dari total nilai kontrak. Penyewaan ini
dipungut PPh pasal 23. Jurnal yang tepat untuk transaksi tersebut adalah…
a.  Cash Rp 67.800.000
Prepaid Income Tax Article 23 Rp 1.200.000
Unearned Rent Revenue Rp 60.000.000
VAT-Out Rp 6.000.000
Customer Deposit Rp 3.000.000
b.  Cash Rp 64.560.000
Prepaid Income Tax Article 23 Rp 1.140.000
Unearned Rent Revenue Rp 57.000.000
VAT-Out Rp 5.700.000
Customer Deposit Rp 3.000.000
c.  Cash Rp 271.200.000
Prepaid Income Tax Article 23 Rp 4.8000.000
Unearned Rent Revenue Rp 240.000.000
VAT-Out Rp 24.000.000
Customer Deposit Rp 12.000.000
d.  Cash Rp 258.240.000
Prepaid Income Tax Article 23 Rp 4.560.000
Unearned Rent Revenue Rp 228.000.000
VAT-Out Rp 22.800.000
Customer Deposit Rp 12.000.000

18. Pada 26 April 2020 PT Karya Anyar menerima uang muka Rp 44.000.000 dari PT Meuraksa untuk
pesanan barang yang akan diselesaikan/diserahkan pada tanggal 8 bulan berikutnya. Harga jual barang
senilai Rp 440.000.000 (termasuk PPN). PPN mulai dipungut saat menerima uang muka dan berikutnya
saat pelunasan. Jurnal yang tepat untuk transaksi tersebut adalah…
a.  Cash Rp 440.000.000
Unearned Rent Revenue Rp 400.000.000
VAT-Out Rp 40.000.000
b.  Cash Rp 484.000.000
Unearned Rent Revenue Rp 440.000.000
VAT-Out Rp 44.000.000
 c.  Cash Rp 44.000.000
Unearned Rent Revenue Rp40.000.000
VAT-Out Rp4.000.000
d.  Cash Rp 48.400.000
Unearned Rent Revenue Rp 44.000.000
VAT-Out Rp 4.400.000

19. Yeaji Sports operates profitably in a factory that it has leased and on which it pays monthly rentals. Yeaji
decides to relocate its operations to another facility. The expected costs to satisfy this onerous contract
are ₩ 200,000,000.However, the lease on the old facility continues for the next three years. However,
Yeaji can cancel the lease by paying a penalty of ₩ 175,000,000. In this case, Yeaji should record the
liability as follows.
a.   Loss on Lease Contract ₩ 200,000,000
Lease Contract Liability ₩ 200.000,000
b.  Loss on Lease Contract ₩ 175,000,000
Lease Contract Liability ₩ 175.000,000
c.  Loss on Lease Contract ₩ 25,000,000
Lease Contract Liability ₩ 25.000,000
d.  Loss on Lease Contract ₩ 375,000,000
Lease Contract Liability ₩ 375.000,000

20. Yulje Company issued 100,000 shares of ₩ 100 par value ordinary shares at a price of ₩ 1,000 per
share. In addition, it has retained earnings of ₩ 30,000,000.
On January 20, 2019, Yulje acquires 10,000 of its shares at ₩ 1,100 per share. Pacific records the
reacquisition as follows.
a.   Treasury Shares ₩ 10,000,000
Cash ₩ 10.000,000
b.   Treasury Shares ₩ 11,000,000
Premium Treasury Share ₩ 1,000,000
Cash ₩ 10.000,000
c.   Treasury Shares ₩ 10,000,000
Premium Treasury Share ₩ 1,000,000
Cash ₩ 11.000,000
d.   Treasury Shares ₩ 11,000,000
Cash₩ 11.000,000