Inter.

financial

1. what causes the value of the rupiah to weaken(memperlemah) in International Finance?

a. greater exports and lower imports
b. lower exports and greater imports
c. the same level of exports as imports
d. export import activities have no effect on the value of the rupiah

2. Which of the following includes (termasuk)International in the World, except?

a. Tax c. Investments
b. Ekspor and Impor d. Foreign Exchange

3. What is meant by barter?

a. Exchange(penukaran) of goods without money
b. Currency exchange with other countries’ currencies
c. Provide a flow of funds and expect profit
d. Send goods to other countries

4. what is the positive impact of infrastructure development(perkembangan) on international

finance?
a. encourage(mendorong) investors to enter the country
b. increase barter activity
c. resulting in declining import exports
d. can increase tax revenue

5. what is the positive impact on international financial with the construction of international
ports?
a. can increase(menaikkan) tax revenue(pendapatan) from import activities that occur
b. reduce port tax revenues
c. reduce the tourism sector
d. reduce investor interest in investing

6. what are the benefits(manfaat) of the construction of the samarinda-balikpapan toll road on
international finance?
a. Reducing import export and encourage investors
b. Increase export impor, increase state revenues and encourage investors
c. Lowering asking for tourist to visit
d. Decreasing value of the rupiah

7. What is meant by Foreign Trade?

a. Invest in the company in the hope of gaining profits
b. Tax Collection by Providing tax amnesty
c. Exchange goods and service
d. Trade which includes Export and Import activities on Goods or Trade in Services
that exceed(melampaui) national borders.

8. What are the benefits of having Indonesian workers working abroad?

a. Reduce state Tax
b. Increase exports and imports
c. Increase the country’s foreign exchange
d. Encourage investment

9. What is meant by tariff?

a. A tax on imported goods or exports between sovereign countries
b. Capital participation to obtain capital
 c. Approval so that barter runs well
d. Tax collection

10. What is meant by currency?

a. payment(pembayaran) instruments for economic transactions that are spoken by
the state
b. selling goods overseas
c. the value of goods and services
d. Purchasing goods from abroad

Bookeping

1. Formula of the basic accounting is…

a. Assets = Liabilities(kewajiban) + Owner’s Equity (modal)(or capital)
b. Owner’s Equity (or capital) = Assets – Liabilities
c. All answer are correct
d. All answers are wrong

2. The procedure of bookkeeping is, except ?

a. Transaction.
b. Journal.
c. General ledger.
d. Variable cost.

3. An entry on the Right-hand side or column of an account is called………...

a. Decrease.
b. Increase.
c. Credit.
d. Debit.

4. To which account in the balance sheet is the net income or net loss transferred on the end
of the accounting period…..
a. Cash.
b. Account receivable.
c. Inventory.
d. Account payable.

5. Which of the following documents authorizes the purchase transaction?

a. Credit memo from supplier.
b. Invoice or bill from supplier.
c. Purchase order.
d. Purchase requisition.

6. The following include asset accounts, except ….

a. Building
b. Equipment(perlengkapan)
c. Cash
d. Prive

7. The two basic system of bookeping are …

a. Double - entry and single - entry.
b. Historical cost principle and revenue recognition principle.
c. Accrual basis and cash basis.
d. Income and expenses.
 8. What is the meaning of assets?
a. Anything of value that a business or organization owns.
b. A cost that occurs as part of a company's operating activities during a specified
accounting period.
c. A liability for an amount owed to a creditor, usually for the purchase of goods or
service.
d. Money that people have to pay to the government.

9. An entry on the left-hand side or column of an account is called………...

e. Credit.
f. Increase.
g. Decrease.
h. Debit.

10. In the adjusting journal, the document used is.....

a. Confirm balance.
b. Credit notes.
c. Receipt.
d. Proof of the memorial.

forex

1. A comparison between the value of the currency of a country with other countries is the sense of?
a. Foreign currency
b. Depreciation
c. Exchange rate
d. Appreciation
2. The deciding factor that affects the movement of exchange rates, i.e.
a. Fundamental factor
b. Market factors
c. Market sentiment
d. All right
3. Included in the system of exchange rates are determined by the government of Indonesia is?
a. fixed exchange rate system.
b. Managed floating exchange rate system
c. Freely floating exchange rate system
d. All the answer is right
4. A comparison of the value of a country's currency against the other currency called?
a. Inflation
b. Foreign Exchange
c. Exchange rate
d. Export
5. Foreign exchange in form securities/money giral as in the form of a money order, check, travelers,
cheque, international money order and others?
a. Physical foreign currency
b. Foreign exchange non physical
c. Governing exchange rate tool
d. International exchange
6. What is the name of the foreign currency in the form of notes and money as in the form of bank
paper money, banknotes or coins of countries?
a. physical foreign currency
b. foreign exchange non physical
 c. governing exchange rate Tool
d. International Exchange
7. The currency rates are determined by market forces without any intervention by the Government
included in the system ...
a. Fixed Exchange Rate System
b. Freely Floating Exchange Rate System
c. Managed Floating Exchange Rate System
d. Pegged Exchange Rate System
8. Is the currency issued as a legal payment instrument in another country, called ?
a. foreign exchange
b. Exchange rate
c. Export
d. Inflation
9. Foreign exchange rates determined by market forces, called ...
a. Permanent Exchange rate system
b. Released exchange rate system
c. Float controlled
d. Exchange rate system
10. Who is the parties that need information about the change of foreign exchange ?
a. Bank Central
b. Individuals
c. Brokers
d. All the answer is right

Field of accounting

1. Which financial statement displays the revenues and expenses of a company for a period of time?
a. Income Statement
b. Balance Sheet
c. Cash Flow Statement
d. Statement Of Stockholders Equity

2. What is the main purpose of financial accounting?

a. Organize Financial Information
b. Provide Useful, Financial Information To Outsiders
c. Keep Track Of Company Expenses
d. Minimize Company Taxes

3. What is meant by the controller?

a. A Graphic Layout That Illustration The Rank
b. The Cheif Financial Officer Of An Organization
c. A Branch Of Accounting That Deals With The Analysis Of A Certain Accounting Value.
d. The Acual Receipt An Expenditure of Cash By An Organization

4. What does cost accounting?

a. The Cheif Financial Officer Of An Organization
b. A Graphic Layout That Illustration The Rank
c. The Acual Receipt An Expenditure of Cash By An Organization
d. A Branch Of Accounting That Deals With The Analysis Of A Certain Accounting Value.

5. The accrual basis of accounting records revenues when they are:

a. Contracted
b. Readily Available For Use
c. Collected
d. Earned
6. Account included in the asset, except:
a. Profit & Loss
b. Cash
c. Petty Cash
d. Inventory

7. Asset accounts have what type of balance?

a. Debit
b. Credit
c. Contra
d. All Of The Above

What does the word fiscal refers to?

a. Another Term For Financial In The Words This Term Refers To Matters Of Money.
b. A Review Of An Organizations Financial Records By An Accountants
c. Certificate Public Accountants
d. The Chief Financial Offer Of An Organization

8. What is cash flow?

a. The Systematic Recording Of Financial Information
b. Another Term For Financial; In Other Words, This Refers To Matters Of Money
c. The Actual Receipt And Expenditure Of Cash By An Organization
d. Anything Of Value Or Use To An Organization.

9. The extra value (Such as a company's reputation and other intangibles) of a business not reflected
in its financial statements. The meaning of ...
a. Assets
b. Goodwill
c. Auditing
d. Managements

10. The accounting profession can be divided into three major categories; specifically, the practice of
public accounting, private accounting, and governmental accounting. A somewhat unique and
important service of public accountants is ...
a. Financial Accounting
b. Managerial Accounting
c. Auditing
d. Cost Accounting

11. The primary private sector agency that oversees external financial reporting standards is ...
a. Financial Accounting Standards Board
b. Federal Bereau Of Investigation
c. General Accounting Office
d. Internal Revenue Service

12. Which of the following equations properly represents a derivation of the fundamental accounting
equation?
a. Assets + Liabilities = Owner’s Equity
b. Assets = Owners Equity
c. Cash = Assets
d. Assets – Liabilities = Owner’s Equity
Wilson Company owns land that cost $100,000. If a “quick sale” of the land was necessary to
generate cash, the company feels it would receive only $80,000. The company continues to report the
asset on the balance sheet at $100,000. Which of the following concepts justifies this?
a. The Historical-cost principle
b. The Value Is Tied To Objective And Verifiable Past Transactions
c. Neither Of The Above
d. Both “a” And “b”

13. Retained earnings will change over time because of several factors. Which of the following
factors would explain an increase in retained earnings?
a. Net Loss
b. Net Income
c. Dividends
d. Investments By Stockholders

14. A person who performs an audit is ...

a. A Manager
b. An Auditor
c. A Businessman
d. A Accountants

15. If the debt at the debit position indicates ...

a. Reduced Debt
b. Increasing Debt
c. Debt Sharing
d. All Of The Above

16. The obligation that is the burden of the company is called ...
a. Capital
b. Debt
c. Assets
d. Accounts Receivable

17. The purpose of accounting is to be able to prepare financial statements correctly, these financial
statements consist of ...
a. General Ledger, Income Statement
b. Income Statement, Statement Of Changes In Capital
c. Balance, Income Statement, And Statement Of Changes In Capital
d. All Of The Above Are Wrong

18. Following this the normal debit balance is ...

a. Assets, Equity, Liabilities
b. Liabilities, Equity, Income
c. Expenses, Prive, Assets
d. Assets, Expenses, Prive
II. Match A colum with B colum (20 Point)

NO A B

1 Spot trading Floating rate

2 Par value Borrowing vehicle of a government

3 Multi financing Quick delivery

4 Rate of exchange The delivery of payment

5 Swap Gold or Dollars

6 Settlement Purchase and sales transaction of foreign

exchange
7 Treasury bill Currency

8 Forward contract Mediator that connects with the world money

market
9 Broker The currency of foreign countries

10 Foreign exchange Agreement between a buyer and a seller

III. Fill in the blank with an appropriate answer with to be (is, am, are), verb, or adjective.

1. A foreign exchange trader must make quick decisions based on rapid mathematical
calculations.
2. All currencies are quotable either in terms of the value of one unit of currency.
3. Each rate quotation is the reciprocal of the other.
4. Trading may also accour for settlement on delivery at any future date.
5. The foreign exchange trader also buys and sells for future delivery.
6. This service is usually offered to accommodate tourists.
7. Every nation restricts resident on the use of its currency outside the country.
8. The trader must also be certain that he has a sufficient balance in his due from accounts
to make delivery on sales and maturing futures contracts.
9. Rate fluctuate constantly during a trading day.
10. Small decimal changes in the exchange rate are important.
11. Matching
 1. World bank ( C) A. Import

2. Exsport (A) B. Exchange rate

3. Currency. (B) C. International financial

4. Tariff. (E) D. Liabilities

5. Stock. (G) E. a tax on imported

6. Trade debt. (D) F. Pasiva

7. Foreign trade. (O) G. Asset

8. Unemployment (M) H. Purchase price

9. Income. (N) I. Currency

10. Dollars. (I) J. Loss

11. Selling Price. (H) K. Profit

12. Aktiva. (F) L. Long term Investment

13. High cost (J) M. Criminality

14. High income. (K) N. Expense

15. Vehicle. (L) O. Capital market

I. Match Column
NO A B
1 Account Payable Liabilities
2 Accrual Cash
3 Final Period Adjusting Entry
4 Journal Record
5 Capital Owner
6 Posting Book – Entyr
7 Bookkeeping Financial Accounting
8 Accounting Data Accounting Input
9 Financial Statments Accounting
10 Accounting Cycle Process Data

I. Fill in the blank with an appropriate answer with to be (am, is are),verb, or adjective.
1. Singel entry is any bookkeeping system __that______ does not include the complete
results of each transaction.
2. Journal is a book in which transaction ___are_____ recorded.
3. A general ledger account ___is_____ an account or record used to sort and store balance
sheet and income statement transactions
4. A trial balance is a bookkeeping or accounting report ___that_____ lists the balances in
each of an organizations general ledger accounts.
 5. A bookkeeper ____is____ responsible for processing the paperwork for a company's
business transactions.
6. One of the best ways to learn what it takes to become a bookkeeper ___is_____ to study
accounting software and get a feel for how it works.
7. Bookkeeping __is______ an activity in the from of recording financial transaction.
8. The bookkeeping themselves must be accurate, good in math, and meticulous
___that_____ is they must be very careful to record each detail in it's proper place.
9. The basic principle of double-entry bookkeeping __is______, ___that_____ every
transaction has a twofold effect.
10. The investment in an organization or business by __it______,____is____ Owner or
owners.

The word with the right description

ANSWER :

1. Accounting a. Certificate or License for Accountant (3)

2. Management Accountants b. The planning and direction of the operating
policies for an organizations (5)
3. Certified Public Accountant (CPA) c. Anything of value or use to an organizations
(4)
4. Asset d. Handle the financial records of a business
(8)
5. Managerial Accounting e. The activities of Accountants that recording
all financial activities (6)
6. Financial Accountants f. Consist largely of auditing and tax services
(10)
7. Nonprofit Organizations g. Internal Accountants that relate to
presentation of financial statement (2)
8. Private Accountants h. Usually benefit from provisions in the tax
laws (7)
9 Cost Accounting i. Counting at manufactured company (9)
10. Public Accounting j. The activity of recording, classifying,
summarizing, and interpreting (1)

Sentences with appropiate to be, verb, adjective!

1. There are several uses of management accounting to control an activity from a company
2. The accounting function tends to infrom the activities carried out and the cost in curred by a
work with.
3. If there is a change in technologi, management accountants must learn about these changes and
existing skills.
4. Financial accountant is an accounting field that has activities to recording all financial accounting
transactions.
5. Managements accountants are very important for the continuity for decision making.
6. The business owner have to manage their financial to make the company still survive.
7. Without information, the management accountants will find the trick to solve problem is
difficult.
8. Facilitate decision making related to the resolution of operasional problems faced by the
company.
9. A management accounting career develops a long the growth of the company.
10. A review of an organizations financial records by an accountants.