Soal Akuntansi OSN Ekonomi dan Pembahasan

USULAN SOAL OSN 2008
BIDANG AKUNTANSI

1. If, during an accounting period, an expense item has been incurred and
consumed but not yet paid for or recorded, then the end-of-period
adjusting entry would involve
a. a liability account and an asset account.
b. an asset or contra asset account and an expense account.
c. a liability account and an expense account.
d. a receivable account and a revenue account.
e. a liability account and a revenue account.
Jawaban : C

2. Leonardo Company received Rp. 6.400.000 on April 1, 2007 for one year's
rent in advance and recorded the transaction with a credit to a nominal
account. The December 31, 2007 adjusting entry is
a. debit Rent Revenue and credit Unearned Rent, Rp.1.600.000
b. debit Rent Revenue and credit Unearned Rent, Rp. 4.800.000
c. debit Unearned Rent and credit Rent Revenue, Rp.
1.600.000.
d. debit Unearned Rent and credit Rent Revenue, Rp. 4,800.000
e. debit Rent Revenue and credit Cash Rp. 4.800.000
Jawaban : A ( 3/12 x Rp. 6.400.000 = Rp.1.600.000

3. At the end of 2007, Duracell Company made four adjusting entries for
the following items:
1. Depreciation expense, Rp. 25.000.000
2. Expired insurance, Rp. 2.200.000 (originally recorded as
prepaid insurance).
3. Interest payable, Rp.6.000.000
4. Rental revenue receivable, Rp. 10.000.000
In the normal situation, to facilitate subsequent entries, the
adjusting entry or entries that may be reversed is (are)
a. Entry No. 2, No. 3, and No. 4.
b. Entry No. 3.
c. Entries No. 4.
d. Entries No. 3 and No. 4.
e. Entries No. 1, No. 2, No.3 and No. 4
Jawaban: D

4. The following information is available concerning the accounts of
Frizzy Company:
Accounts payable, January 1, 2007 Rp. 18.000.000
Cash payments on account during 2007 58.000.000
Purchase discounts taken during 2007 on 2007 purchases
1.200.000
Accounts payable, December 31, 2007 10.000.000
Assuming the company records purchases at the gross amounts,
the total purchases for 2007 would be
a. Rp. 48.800.000
b. Rp. 50,000.000
c. Rp. 51.200.000
d. Rp. 65.200.000
Jawaban C ( 58.000 + 1.200 – 18.000 + 10.000 = 51,200.

Use the following information for questions 5

Dunia.'s trial balance of income statement accounts for the year ended
December 31, 2007 included the following:
(In 000 Rp.) Debit Credit
Sales 140,000
Purchase 50,000
Administrative expenses 25,000
Loss on sale of equipment 9,000
Commissions to salespersons 8,000
Interest revenue 5,000
Freight-out 3,000
Loss due to earthquake damage 12,000
Bad debt expense 3,000
Totals $110,000 $145,000

Other information:

Dunia's income tax rate is 30%. Finished goods inventory: (in 000 Rp.)

January 1, 2007 80,000
December 31, 2007 70,000
On Dunia's multiple-step income statement for 2007,

5. Cost of goods sold is
a. 63.000.000

b. 60.000.000

c. 43.000.000

d. 40.000.000

e. 38.000.000

Jawab: D ( 50,000 + 70,000 – 80,000 = 40,000.

6. Barbie Corp.'s trial balance reflected the following account balances
at December 31, 2007:
Accounts receivable (net) 24.000.000
Trading securities 6.000.000
Accumulated depreciation on equipment and furniture 15.000.000
Cash 11.000.000
Inventory 30.000.000
Equipment 25.000.000
Patent 4.000.000
Prepaid expenses 2.000.000
Land held for future business site 18.000.000

In Barbie's December 31, 2007 balance sheet, the current assets
total is
a. 70.000.000
b. 73.000.000
c. 77.000.000
d. 82.000.000
e. 90.000.000
Jawaban: B ( 24,000 + 6,000 + 11,000 + 30,000 + 2,000 = 73,000.

7. A company receives interest on a Rp. 30.000.000, 8%, 5-year note
receivable each April 1. At December 31, 2006, the following adjusting
entry was made to accrue interest receivable:
Interest Receivable 1.800.000
Interest Revenue 1.800.000

Assuming that the company uses reversing entries, what entry should
be made on April 1, 2007 when the annual interest payment is received?
a. Cash 600.000
Interest Revenue 600.000
b. Cash 1.800.000
c. Cash 2.400.000
Interest Revenue 600.000
d. Cash 2.400.000
e. Cash 2.400.000
Interest Receivable 600.000
Jawab: D

8. Sales Special Journal of "Company" has records:
S-1
"Date "Descriptio"Invoice "Ref. "Dr. A/R "Dr.COGS "
" "n "No. " "Cr. Sales "Cr. Inventory "
"2007 " " " " " "
"January "PT ABC "101 " "Rp. "Rp. 8.000.000 "
"23 " " " "10.000.000 " "
" "PT DEF "102 " "Rp. "Rp. 9.5000.000"
"25 " " " "12.500.000 " "
" "PT GHI "103 " "Rp. "Rp. 40.000.000"
"29 " " " "50.000.000 " "
" "Sub Total " " "Rp. "Rp. 47.500.000"
" " " " "72.500.000 " "

The Ledger of Account Receivable will show:
a.
"Date "Description"Ref "Dr "Cr. "Balance "
"Beginning " " " " " "
"Balance " " " " "Rp. 20.00.000"
"January 30 " "S-1 "Rp. " "Rp. 92.500.00"
" " " "72.500.000 " " "

b.
"Balance " " " " "Rp. "
" " " " " "20.00.000 "
"January 23"PT ABC "101 "Rp. " "Rp. "
" " " "10.000.000 " "30.000.000 "
" "PT DEF "102 "Rp. " "Rp. "
"25 " " "12.500.000 " "42.500.000 "
" "PT GHI "103 "Rp. " "Rp. "
"29 " " "50.000.000 " "92.500.000 "

c.
"Balance " " " " "Rp. 20.00.000"
"January 30 " "S-1 " "Rp. "(Rp.52.500.00"
" " " " "72.500.000 ") "

d.
"Date "Descriptio"Ref "Dr "Cr. "Balance "
" "n " " " " "
"Balance " " " " "Rp. 20.00.000"
"January 23"PT ABC "101 " "Rp. "(Rp.30.000.00"
" " " " "10.000.000 "0) "
" "PT DEF "102 " "Rp. "(Rp.42.500.00"
"25 " " " "12.500.000 "0) "
" "PT GHI "103 " "Rp. "(Rp.92.500.00"
"29 " " " "50.000.000 "0) "

e.
"Balance " " " " "Rp. 20.00.000"
"January 30 " "101 "Rp. " "Rp. "
" " " "72.500.000 " "92.500.000 "

Jawaban: A, because it's true, it posts in subtotal amount and ledger ref
by page of journal

9. The net assets of a business are equal to
a. current assets minus current liabilities.
b. total assets plus total liabilities.
c. total assets minus total stockholders' equity.
d. total assets plus current liabilities
e. current assets plus total stockholders' equity.
Jawaban: B

10. The stockholders' equity section is usually divided into what three
parts?
a. Preferred stock, common stock, treasury stock
b. Preferred stock, common stock, retained earnings
c. Capital stock, additional paid-in capital, retained
earnings
d. Capital stock, appropriated retained earnings,
unappropriated retained
earnings
e. Prefered stock, common stock, additional paid-in capital.
Jawaban: C

11. Equity or debt securities held to finance future construction of
additional plants for next three years should be classified on a
balance sheet as
a. current assets.
b. property, plant, and equipment.
c. intangible assets.
d. long-term investments.
e. short-term investments.
Jawaban: D

For question No. 12, 13, and 14
The following trial balance of Rio De Fox Corp. at December 31, 2004 has
been properly adjusted.

Rio De Fox Corp.
Trial Balance
December 31, 2007
(In Rp. 000)
Dr.
Cr.
Cash 875.000
Accounts receivable (net) 2.695.000
Inventory 2.085.000
Property, plant, and equipment (net) 7.366.000
Accounts payable and accrued liabilities 1.501.000
Income taxes payable 654.000
Bonds 85.000
Common stock 2.350.000
Additional paid-in capital 3.680.000
Retained earnings, 1/1/04 3.650.000
Net sales and other revenues 13.360.000
Costs and expenses 11.080.000
Income tax expenses 1.179.000 _____
25.280.000 25.280.000

Other financial data for the year ended December 31, 2007:
Included in accounts receivable is 800.000 due from a customer and payable
in quarterly installments of 100,000. The last payment is due December 29,
2006.

12. The current assets total is
a. 6.455.000.
b. 5.655.000.
c. 5.555.000.
d. 5.255.000.
e. 4.855.000.
Jawaban: D. 875,000 + [2,695,000 – (100,000 × 4)] + 2,085,000 = 5,255,000.

13. The current liabilities total is
a. 1.860.000.
b. 1.915.000.
c. 2.185.000.
d. 2.240.000.
e. 2.155.000.
Jawaban : E. 1,501,000 + 654,000 = 2.155.000.

14. The final retained earnings balance is
a. 4.751.000.
b. 4.836.000.
c. 5.076.000.
d. 5,174,000.
e. 5.250.000.
Jawaban: A. 3,650,000 + 13,360,000 – 11,080,000 – 1,179,000= 4.751.000.
Berikut ini adalah data persediaan perusahaan "Amanda":
"Tanggal "Pembelian "Harga/unit "Penjualan "Harga/unit "
" "(unit) " "(unit) " "
"12 Jan "100 "2.000 " " "
"20 Jan "150 "2.200 " " "
"25 Jan " " "120 "3.000 "
"28 Jan "100 "2.250 " " "
"30 Jan " " "75 "3.200 "

15. Tentukan besarnya persediaan akhir dengan metode LIFO (Last In First
Out- Yang terakhir masuk akan pertama keluar) dan perusahaan menggunakan
metode pencatatan persediaan perpetual:
a. 460.425
b. 346.000
c. 322.250
d. 321.000
e. 287.500
Jawaban: C

"Tanggal"Pembelian"Harga/uni"Penjualan"Harga/uni" COGS " Saldo "
" "(unit) "t "(unit) "t " "Inventory "
"12-Jan "100 "2000 " " " " "
" " " " " " "200,000 "
"20-Jan "150 "2200 " " " " 530,000 "
"25-Jan " " "120 "3000 " " "
" " " " " "264,000 "266,000 "
"28-Jan "100 "2250 " " " " "
" " " " " " "491,000 "
"30-Jan " " "75 "3200 " " "
" " " " " "168,750 "322,250 "
" " " " "Total " " "
" " " " "COGS "432,750 " "

16. Terkait dengan soal diatas, tentukanlah harga pokok penjualan untuk
bulan Januari .
a. Rp. 467.500
b. Rp. 434.000
c. Rp. 432.750
d. Rp. 425.250
e. Rp. 409.000
Jawaban: C

17. Jika perusahaan A melakukan transaksi penjualan kepada perusahaan B
senilai Rp. 200.000.000 secara kredit 2/10, n/30, dengan syarat FOB
Shipping point pada tanggal 30 Desember 2007. Barang tiba di perusahaan B
pada tanggal 2 Januari 2008. Bagaimanakah jurnal yang dibuat oleh
Perusahaan A?
a. Dr. Piutang Rp. 200.000.000
Cr. Penjualan Rp. 200.000.000
b. Dr. Kas Rp. 200.000.000
c. Dr. Piutang Rp. 196.000.000
Dr. Diskon Rp. 4.000.000
d. Dr. Kas Rp. 196.000.000
e. Tidak perlu jurnal.
Jawab: A , karena FOB Shipping point pengakuan pendapatan tidak perlu
menunggu sampai barang tiba ditempat, sedangkan debet pada piutang karena
memang tidak tunai.

18. Jika perusahaan A melakukan transaksi penjualan kepada perusahaan B
senilai Rp. 200.000.000 secara kredit 2/10, n/30, dengan syarat FOB
destination point pada tanggal 30 Desember 2007. Barang tiba di
perusahaan B pada tanggal 2 Januari 2008. Bagaimanakah jurnal yang dibuat
oleh Perusahaan A?
a. Dr. Piutang Rp. 200.000.000
b. Dr. Kas Rp. 200.000.000
c. Dr. Piutang Rp. 196.000.000
d. Dr. Kas Rp. 196.000.000
e. Tidak perlu jurnal.
Jawab: E, karena FOB Destination point pengakuan pendapatan harus
menunggu sampai barang tiba ditempat, sehingga tidak ada pencatatan yang
dilakukan

19. Jika perusahaan Amir mencatat persediaannya dengan metode perpetual dan
harus membayar ongkos angkut pembelian sebesar Rp. 1.500.000 tunai, maka
jurnal yang harus dibuat perusahaan Amir adalah:
a. Dr. Ongkos Angkut Pembelian Rp.1.500.000
Cr. Kas Rp. 1.500.000
b. Dr. Ongkos Angkut Pembelian Rp.1.500.000
Cr. Utang Rp. 1.500.000
c. Dr. Pembelian Rp.1.500.000
Cr. Kas Rp. 1.500.000
d. Dr. Persediaan Rp.1.500.000
Cr. Kas Rp. 1.500.000
e. Dr. Pembelian Rp.1.500.000
Cr. Utang Rp. 1.500.000
Jawaban; D, karena dengan metode perpetual seluruh hal yang mempengaruhi
pembelian akan dicatat sebagai bagian dari harga perolehan persediaan.

20. Jika perusahaan Amir mencatat persediaannya dengan metode perpetual dan
harus membayar ongkos angkut penjualan sebesar Rp. 1.500.000 tunai, maka
jurnal yang harus dibuat perusahaan Amir adalah:
a. Dr. Ongkos Angkut Penjualan Rp.1.500.000
Cr. Kas Rp. 1.500.000
b. Dr. Ongkos Angkut Penjualan Rp.1.500.000
Cr. Utang Rp. 1.500.000
c. Dr. Penjualan Rp.1.500.000
Cr. Kas Rp. 1.500.000
d. Dr. Diskon Penjualan Rp.1.500.000
Cr. Kas Rp. 1.500.000
e. Dr. Penjualan Rp.1.500.000
Cr. Utang Rp. 1.500.000
Jawaban; C , karena ongkos angkut penjualan adalah bagian dari kegiatan
usaha penjualan maka akan dijurnal sebagai ongkos angkut penjualan yang
nantinya akan dikelompokkan sebagai selling expense, dan kredit kas
karena tunai.

21. Perusahaan membeli peralatan secara tunai dengan harga perolehan Rp.
25.000.000, biaya ongkos angkut Rp. 5.000.000, biaya set-up Rp. 2.500.000
serta biaya perawatan selama 1 tahun pertama kepemilikan Rp. 2.500.000.
Jurnal yang dibuat perusahaan untuk pembelian tersebut adalah:
a. Dr. Peralatan Rp.35.000.000
Cr. Kas Rp. 35.000.000
b. Dr. Peralatan Rp.32.500.000
Dr. Biaya Perawatan Dibayar dimuka Rp. 2.500.000
Cr. Kas Rp. 35.000.000
c. Dr. Peralatan Rp.30.000.000
Dr. Biaya set up peralatan Rp. 2.500.000
Cr. Kas Rp. 35.000.000
d. Dr. Peralatan Rp.25.000.000
Dr. Biaya Ongkos angkut Rp. 5.000.000
Cr. Kas Rp. 35.000.000
e. Dr. Peralatan Rp.25.000.000
Dr. Biaya Ongkos angkut Rp. 5.000.000
Cr. Piutang Rp. 35.000.000
Jawab: B, karena peralatan dicatat sejumlah harga perolehan sampai dengan
peralatan tersebut siap digunakan. Sedangkan biaya perawatan bukan
termasuk harga perolehan.

22. Ayat jurnal penutup persediaan bagi perusahaan yang menggunakan metode
pencatatan periodik adalah:
a. Dr. Ikhtisar Laba Rugi xxx
Cr. Pembelian xxx
b. Dr. Ikhtisar Laba Rugi xxx
Cr. Persediaan Awal xxx
c. Dr. Ikhtisar Laba Rugi xxx
Dr. Persediaan Akhir xxx
Cr. Pembelian xxxx
Cr. Persediaan Awal xxxx
d. Dr. Ikhtisar Laba Rugi xxx
Dr. Harga Pokok Penjualan xxx
Cr. Pembelian xxxx
Dr. Persediaan Awal xxx
e. Dr. Ikhtisar Laba Rugi xxx
Cr. Harga Pokok Penjualan xxx
Cr. Pembelian xxxx
Jawaban: D. karena memunculkan persediaan akhir dan COGS, menutup
persediaan awal dan pembelian.

23. Jika perusahaan memiliki tagihan sewa kepada pihak ketiga atas
pembayaran sewa ruang yang dilakukan sejak tanggal 1 November 2007
sebesar Rp. 12.000.000/tahun, maka ayat jurnal penyesuaian pada 31
Desember 2007 adalah:
a. Dr. Pendapatan Sewa Dimuka Rp. 2.000.000
Cr. Piutang Sewa Rp.
2.000.000
b. Dr. Piutang Sewa Rp. 2.000.000
Cr. Pendapatan Sewa Dimuka Rp. 2.000.000
c. Dr. Piutang Sewa Rp. 2.000.000
Cr. Pendapatan Sewa Rp.
2.000.000
d. Dr. Pendapatan Sewa Rp. 2.000.000
Cr. Piutang Sewa Rp.
2.000.000
e. Dr. Pendapatan Sewa Dimuka Rp. 2.000.000

Cr. Pendapatan Sewa Rp.
2.000.000
Jawab: C, mengakui adanya piutang pada pihak ketiga dan adanya
pendapatan.

24. Perusahaan Santoso merupakan perusahaan bus antar kota antar propinsi.
Seluruh bus yang ia miliki memiliki harga perolehan Rp. 3 milyar, dengan
biaya depresiasi sebesar Rp. 600.000.000. Biaya depresiasi untuk
perusahaan jasa pada laporan keuangan akan disajikan sebagai:
a. Harga pokok penjualan karena kegiatan utama perusahaan tersebut
adalah jasa angkutan.
b. Beban pemasaran.
c. Beban administrasi
d. Beban operasional
e. Tidak ada jawaban yang benar.
Jawaban : D. diperusahaan jasa tidak ada harga pokok penjualan.

25. Pendapatan diterima dimuka akan disajikan di neraca sebagai bagian
dari:
a. aset lancar
b. kewajiban lancar
c. aset tetap
d. aset tidak tetap
e. kewajiban jangka panjang
Jawaban: B.

Soal Akuntansi OSN Ekonomi dan Pembahasan

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