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1. Below is the function of income statement,expect ...

A. To know the permonance and analyze the company’s rentability
B. To know and to compare the company’s progression from year to year
C. To know of how much the company’s assets at the end of accounting period
D. To know the company’s net profit
E. To know the company’s net loss
2. The components of financial statement :
i. Current assets
ii. Athers asset
iii. Revenue ammount
iv. Initial equity
v. The ammount of operational expenses
vi. Addtional equity stock holder
vii. The ammount of liability
viii. Net profit/loss balance
The components that are included in the income statement are ...
A. i,ii, and iii
B. iii,v,and viii
C. ii,iv,and vi
D. v,vi,vii
E. iv,vii,and viii
3. financial statement which provides information about a company’s financial position at a certain
period is ...
A. financial statement
B. income statement
C. adjusted trial balance
D. statement of retained earning
E. balance sheet
4. tekniKU MOTORCYCLE repair shop has the following data :
service revenue from repair shop Rp 34.000.000,-
micellenous revenue Rp 23.000.000,-
operatioas expense Rp 17.900.000,-
micellenous expenses Rp 4.500.000,-
income tax Rp 1.200.000,-
the ammount of the company’s profit or loss before tax is ...
A. Rp 39.100.000,-
B. 37.900.000,-
C. Rp 34.600.000,-
D. Rp 33.400.000,-
E. Rp 16.100.000,-
5. The following are the elements which infulence the statement of retained earning,expect ...
A. Net profit
B. Owner’s investment
C. Bank loan
D. Net loss
E. Withdrawaal
6. At the end of period,miss mawar’s salon cantik has the data as follows :
Servise revenue from salon Rp 34.000.000,-
 Servise revenue from custome rental Rp 15.000.000,-
Operating expense Rp 12.500.000,-
Miscellaneous expense Rp 3.000.000,-
If miss mawar’s stock holder equity at the beginning of period was Rp 80.000.000,- miss mawar’s
prive was Rp 5.400.000,- the ammount of miss mawar mawar’s stock holder equity at the end of the
accounting period ...
A. Rp 115.000.000,-
B. Rp 112.000.000,-
C. Rp 109.600.000,-
D. Rp 108.100.000,-
E. Rp 106.600.000,-
7. The information which is obtained from balance sheet statement is about ...
A. Revenues and expenses obtained during the accounting period
B. Assets,liabilities and stock holder eduity during one accounting period
C. Assets and liabilities at a certain time
D. Requined earning during one accounting period
E. Assets,liabilities,and stock holder equity at a certain time
8. A servise busineess has the data at ythe end of december 2008,namely cash Rp 7.500.000,- account
receivable Rp 8.500.000,- supplies Rp 4.000.000,- equpment Rp 15.000.000,- account payable Rp
25.000.000,- and stock holder equity Rp 10.000.000,-
The ammount of current asset is ...
A. Rp 20.000.000,-
B. Rp 16.000.000,-
C. Rp 12.500.000,-
D. Rp 11.500.000,-
E. Rp 7.500.000,-
9. Account balance of Armada taxi was Rp 2.500.000,- accumulated depreciation was Rp 250.000.000,-
.At the end of current period,the assets of armada taxi was depreciated 1% from the historical
price.The ammount of Armada Taxi’s book value end the current period is ...
A. Rp 2.775.000.0000,-
B. Rp 2.250.000.000,-
C. Rp 2.225.000.000,-
D. Rp 275.000.000,-
E. Rp 225.000.000,-
10. Rent revenue account in the trial balance of December 3,2008 ws Rp 12.000.000,- which was a
revenue from the building rent for one year.The rent was received on september 1,2008.After making
the adjusment jounal,he reversing journal was ...
A. Rent received in advance rent Rp 4.000.000,-
Rent revenue Rp 4.000.000,-
B. Deffered rent Rp 8.000.000,-
Rent servise Rp 8.000.000,-
C. Rent revenue Rp 8.000.000,-
Deffered rent Rp 8.000.000,-
D. Rent revenue Rp 8.000.000,-
Deffered rent Rp 8.000.000,-
E. Rent revenue Rp 12.000.000,-
Deffered rent Rp 12.000.000,-

11. The following are the components in the financial statements is ...
 a. Report profit/loss, report the change of capital, the journal adjustment
b. Report of the profit/loss journal, adjustment, journal cover
c. Report profit/loss/,change of equity reports, balance sheets, cash flow
d. Report of the profit/loss, report the change of capital, journal cover
e. Jurnal cover, adjusment, balance sheets
12. The following Accounts that included the profit/loss statement is ...
a. Insurance
b. Income received in advance
c. The initial capital
d. Capital the end
e. Income and expense
13. Patent Rights and goodwill in balance sheets including ....
a. current assets
b. Capital
c. Securities
d. fixed assets
e. Long term assets
14. Here are the balance accounting equation of PT. SHANTYCR7 per 31 December 2012. PT is
engaged in workshop.

Revenue Service workshop 21 million USD.

The burden of salary Rp. 5 million

The burden of Rp 3 million.

Load fixtures Rp 1 million.

Interest income of Rp 2 million.

Based on the above report, then return on the company's business is the ...

a. Usd 10.5 million.

b. 12.5 million USD.
c. Usd 22 million.
d. 21 million USD.
e. 20 million USD
15. Following that includes a in outside expense is ...
a. salary expense
b. rent expense
c. Load gear
d. interest expenses
e. insurance expense

16. Salon "Shantycr7" year 2012 on its books has the data:
 Privé Rp 1 million.
Operating income of Rp 4.5 million.
The initial capital of Rp 12.5 million.
The salon is the ultimate capital ...
a. Usd 17 million.
b. 4.5 million USD.
c. 9 million USD.
d. Rp. 18 million
e. 17,5 million
17. Included in the balance sheet are forms ....
a. Skontro and single step
b. Skontro and multiple step
c. Single step and multiple step
d. Skontro and stafel
e. Skontro and direct
18. The order or profit/loss report formats can be made in the form of a. ..
a. Skontro and single step
b. Skontro and multiple step
c. Single step and multiple step
d. Skontro and stafel
e. Multiple and indirect
19. The following Account is not included in the profit/loss report is ...
a. interest income
b. rent expense
c. salary expense
d. depreciation
e. Interest expense
20. Dividend is an account in the report ...
a. balance sheet
b. profit/loss
c. Changes in capital
d. Changes in capital and balance sheet
e. Cash flow