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Soal Olim Eko Tk Prov 2009 - ASOSIASI GURU EKONOMI ...

Soal Olim Eko Tk Prov 2009 - ASOSIASI GURU EKONOMI ...

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49. Mr Biryu is the owner of Amura and he wants to calculate Amura’s net income. During<br />

2008, Mr Biryu has the following data:<br />

1) Sales Revenue 10.000.000<br />

2) Unearned Revenue 2.000.000<br />

3) Account Receivables 1.500.000<br />

4) Operating Expenses 5.000.000<br />

5) Administration Expense 1.000.000<br />

6) Tax Expense 500.000<br />

7) Accrued Expense 500.000<br />

8) Loss on Sale of Equipment 500.000<br />

9) Discount on Sales Revenue 500.000<br />

Net Income for Amura for current year is… .<br />

A. Rp. 6.000.000,00<br />

B. Rp. 5.500.000,00<br />

C. Rp. 4.500.000,00<br />

D. Rp. 2.500.000,00<br />

E. Rp. 2.000.000,00<br />

50. Worksheet is used for … .<br />

A. to know what account needs adjustment<br />

B. to summarize all transaction on this period<br />

C. to help in preparing financial statement<br />

D. to close the entriest<br />

E. to check the balance<br />

15

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