Escolar Documentos
Profissional Documentos
Cultura Documentos
a. fixed or variable
b. fixed, mixed or variable
c. product or period
d. standard or actual
e. perpetual or periodic
3. The Plan of organization & the procedures and record that are concerned with the
safeguarding (pengelolaan) of assets and reliability of firm statement known
a. Internal accounting control
b. Information system
c. Preventive control
d. Detection control
e. Control procedure
9. Beli mesin harga perolehan 774juta, UE = 10 tahun, Nilai Residu = 6juta. Metode
Saldo Menurun ganda. Jurnalnya..
Rumus saldo menurun ganda:
(2x100%/Umur Ekonomis x Harga Perolehan-Akumulasi Penyusutan)
Akm peny mesin .. 153.6
Rugi Kebakaran.. (nilai buku (harga perolehan - akm peny))
Mesin.. (harga perolehan)
12. Budget type that spesifically allows for varying level of activity..
a. master budget
b. static budget
c. flexible budget
d. Profit budget
e. operational budget
13. Which of following documents should normally be included in a voucher package?
a. vendor invoice
b. purchase order
c. remittance list
d. a and b
e. a, b, c
14. TABK dapat digunakan dalam pelaksanaan berbagai prosedur audit berikut :
a. Pengujian rincian transaksi dan saldo
b. prosedur review laporan
c. test of control atas pengendalian umum SIK
d. pengujian pengendalian atas aplikasi SIK
e. Mengakses file
Liabilitas
Utang Usaha 30 45
Utang gaji 3 8
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