Postingan

Menampilkan postingan dari Juni, 2021

Soal Olimpiade Akuntansi Perguruan Tinggi

  Soal Olimpiade Universitas Trilogi 2021 First Main Round 1. The correct order of presentation in a classified statement of financial position for the following current assets is... a. Cash, notes receivable, accounts receivable, inventories, prepaid insurance. b. Cash, inventories, accounts receivable, notes receivable, prepaid insurance. c. Prepaid Insurance, inventories, notes receivable, accounts receivable, cash. d. Notes receivable, inventories, cash, accounts receivable, prepaid insurance. e. Accounts receivable, cash, prepaid insurance, notes receivable, inventories. Keterangan :  Pada komponen aset lancar ( current assets ), akun-akun diurutkan berdasarkan tingkat likuiditasnya. 2. Under PSAK 48 the approach to impairment of assets, an entity can test the impairment of assets for a minimum period of time... a. Twice in a year. b. Once a year. c. Once every 2 months a year. d. Once every 3 months a year. e, Once 1 month 2 times. Keterangan : Berdasarkan PSAK 48, Pendekatan pen