HimaAksi FE UM 2017

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HimaAksi FE UM 2017

SOAL BABAK PENYISIHAN SMK

1. Three basic activities in Accounting is…
a. Identifying, recording and communicating
b. Identifying, recording and reporting
c. Identifying, reporting and communicating
d. Identifying, classificating and communicating
e. Clasificating, recording and communicating

2. Accounting records the transactions that can be expressed in monetary terms. This assumption
is called…
a. Economic entity
b. Going concern
c. Historical cost
d. Monetary unit
e. Periodicity

3. The implication of the materiality principle is that a company should prepare…

a. Income statement
b. Retained earning statement
c. Statement of financial position
d. Statement of cash flow
e. Notes to financial statement

4. A career in accounting that uses accounting and auditing concepts, and investigative skills
into theft and fraud is called…
a. Public accounting
b. Government
c. Private accounting
d. Auditing
e. Forensic accounting

5. IFRS is considered to be more...

a. Principles-based and less rules-based than GAAP
b. Rules-based and less principles-based than GAAP
c. Principles-based and more rules-based than GAAP
d. Detailed than GAAP
e. None of the above

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6. On 1 March, PT. Zee bought vehicles cost $1,250 on credit from PT. Zahra. This transaction
will be recorded by PT. Zahra as…
a. Accounts Payable $1,520
Vehicles $1,520
b. Accounts Receivable $1,250
Vehicles $1,250
c. Vehicles $1,250
Accounts payable $1,250
d. Accounts Receivable $1,520
Vehicles $1,520
e. Vehicles $1,520
Accounts Payable $1,520

7. On 27 March, Syahila paid the office rent $790 for March. This transaction impacted the
accounting equation…
a. Decrease asset and increase equity
b. Increase asset and decrease equity
c. Decrease asset and decrease cash
d. Decrease asset and decrease equity
e. Increase expense and decrease cash

8. Barokah Company is a car showroom company. On 17 February 2016 this company bought
13 cars from Mr. Salman for Rp. 157,000,000 each. Cash payment was made for 11 cars and
the remaining was on account. This transaction was recorded as…
a. Vehicle Rp. 2,041,000,000
Cash Rp. 1,727,000,000
Accounts payable Rp. 314,000,000
b. Vehicle Rp. 2,410,000,000
Cash Rp. 2,410,000,000
c. Merchandise inventory Rp. 2,410,000,000
Cash Rp. 2,410,000,000
d. Merchandise inventory Rp. 1,727,000,000
Accounts payable Rp. 1,727,000,000
e. Merchandise inventory Rp. 2,041,000,000
Cash Rp. 1,727,000,000
Accounts payable Rp. 314,000,000

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9. The transactions at PT HimaAksi on November 2015 were as follow:

3 Nov : Bought office supply for Rp. 22,420,000 from Pesda ATK, paid Rp. 2,150,000
and the remaining will be paid later (2/10, n/30).
10 Nov : Paid the amount outstanding of Rp. 9,000,000 to Pesda ATK
15 Nov : The remaining of Pesda ATK’s payable is paid.
Based on the transactions above, the cash balance that must be paid on 10 November is…
a. Rp. 9,000,000
b. Rp. 9,180,000
c. Rp. 8,820,000
d. Rp. 20,270,000
e. Rp. 20,900,000

10. Pada tanggal 13 Maret 2016 PT Feum menerima pesanan seragam sekolah sebanyak 100
buah. Pada tanggal 14 Maret 2016 PT Feum membeli benang sebanyak 15 gulung @
Rp.37.500. Jurnal transaksi pada tanggal 14 Maret 2016 adalah…
a. Persediaan bahan baku Rp. 370.500
Kas Rp. 370.500
b. Persediaan bahan penolong Rp. 526.500
Kas Rp. 526.500
c. Pembelian Rp. 370.500
Kas Rp. 370.500
d. Persediaan bahan penolong Rp. 562.500
Kas Rp. 562.500
e. Persediaan barang dagang Rp. 526.500
Kas Rp. 526.500

11. Data mengenai bahan baku tepung terigu pada PT. Hima Sentosa selama dua minggu
pertama Agustus 2016, adalah sebagai berikut :
1 Agustus, persediaan awal 9.560 kg @ Rp. 1.500
7 Agustus, pembelian 8.440 kg @ Rp. 2.100
12 Agustus, masuk proses produksi 12.000 kg
Biaya bahan baku yang harus dicatat apabila menggunakan Average Cost Method adalah…
a. Rp. 21.735.690
b. Rp. 20.750.000
c. Rp. 21.300.900
d. Rp. 21.375.960
e. Rp. 20.357.690

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12. Below are the data produced by PT Roftaren on July:

Finished goods Rp. 46,000,000
Raw material Rp. 79,000,000
Direct labour Rp. 38,000,000
Factory Overhead (FOH) rates Rp. 135,000,000
Actual FOH Rp. 129,500,000
Various account in credit Rp. 56,400,000
From the data above, the entry to record the different between FOH rates and Actual FOH
is…
a. Actual FOH Rp. 135,000,000
Factory Overhead (FOH) rates Rp. 129,500,000
Income Summary Rp. 5,500,000
b. Factory Overhead (FOH) rates Rp. 135,000,000
Actual FOH Rp. 192,500,000
Income Summary Rp. 5,500,000
c. Actual FOH Rp. 192,500,000
Income Summary Rp. 5,500,000
Factory Overhead (FOH) rates Rp. 135,000,000
d. Actual FOH Rp. 129,500,000
Various account in credit Rp. 56,400,000
Income Summary Rp. 73,100,000
e. Factory Overhead (FOH) rates Rp. 135,000,000
Actual FOH Rp. 129,500,000
Income Summary Rp. 5,500,000

13. PT. Harfam on 31 December 2016 had a Rp. 72,000,000 mortgage payable. The interest was
15% per annum, paid on every 1/5 and 1/11. The mortgage instalment of Rp. 8,000,000 was
paid on every 1/5. The journal entry must be made by PT. Harfam on 1 May 2017 is…
a. Mortgage payable Rp. 8,000,000
Cash Rp. 8,000,000
b. Mortgage payable (must be paid) Rp. 8,000,000
Interest expense Rp. 5,400,000
Cash Rp. 13,400,000
c. Mortgage payable Rp. 13,400,000
Cash Rp. 13,400,000
d. Mortgage payable Rp. 8,000,000
Interest expense Rp. 5,400,000
Cash Rp. 13,400,000

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e. Mortgage payable Rp. 8,000,000

Interest expense Rp. 3,600,000
Interest payable Rp. 1,800,000
Cash Rp. 9,800,000

14. Hazzy Industry had a production data on March 2017 as follow:

Unit of production 350.000
Raw material/units Rp. 5,500
Direct labor cost/ units Rp. 4,000
Factory overhead rate Rp. 1,250
Actual factory overhead Rp. 473,500,000
From data above, journal entry to record Overhead Cost is…
a. Work in Process Rp. 473,500,000
Estimated Factory Overhead Rp. 473,500,000
b. Work in Process Rp. 473,500,000
Actual factory overhead Rp. 473,500,000
c. Work in process Rp. 437,500,000
Accounts in credit Rp. 437,500,000
d. Actual factory overhead Rp. 473,500,000
Accounts in credit Rp. 473,500,000
e. Work in process Rp. 437,500,000
Estimated factory overhead Rp. 437,500,000

15. The accounts receivable balance of UD Malia as per 30 November 2008 was Rp. 1,000,000.
The journal recapitulation on December 2008 showed that Sales Journal was Rp. 2,500,000;
Cash Receipt Journal was Rp. 3,400,000, with the following details:
 Sales discount Rp. 100,000
 Cash sales Rp. 750,000
 Account receivables receipts Rp. 2,750,000
On 31 December 2008 the balance of account receivable subsidiary ledger was Rp. 700,000.
The difference between balances on general ledger and subsidiary ledger is…
a. Overstated Rp. 50,000
b. Understated Rp. 50,000
c. Overstated Rp. 100,000
d. Understated Rp. 100,000
e. Overstated Rp. 150,000

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16. PT. Zamalya bought an inventory from PT. Harma Rp. 3,910,000, with n/30 FOB
Destination Point. The freight cost was Rp. 150,000. Based on the periodic system, the
following answers are correct, except…
a. PT. Harma record on debit, Account Receivable as amount Rp. 3,910,000
b. UD. Zamalya record on debit, Purchase as amount Rp. 3,910,000
c. PT. Harma record on credit, Sales as amount Rp. 4,060,000
d. UD. Zamalya record on credit, Account Payable as amount Rp. 3,910,000
e. PT. Harma record on debit, Freight cost as amount Rp. 150,000

17. On 2 May 2016, PD. Izaza sold an inventory to Ibra Store Rp. 7,120,000, with n/30 FOB
Destination Point, and the freight cost was Rp. 245,000. The transactions record below is
correct, except…
a. PD. Izaza record accounts receivable Rp. 7,120,000 (Dr)
b. PD. Izaza record sales Rp. 7,120,000 (Cr)
c. PD. Izaza record freight cost Rp. 7,120,000 (Dr)
d. Ibra Store record purchase Rp. 7,120,000 (Dr)
e. Ibra Store record accounts payable Rp. 7,120,000 (Cr)

18. PT Elfachru issued an invoice of Rp. 11,000,000 (10% PPN included). This transaction was
recorded as…
a. Accounts receivable (Dr) Rp. 12,000,000, VAT out (Cr) Rp. 1,000,000, sales (Cr) Rp.
11,000,000
b. Accounts receivable (Dr) Rp. 11,000,000, VAT in (Cr) Rp. 1,000,000, sales (Cr) Rp.
10,000,000
c. Accounts receivable (Dr) Rp. 11,000,000, VAT out (Cr) Rp.1,000,000, sales (Cr) Rp.
10,000,000
d. Accounts receivable (Dr) Rp. 11,000,000 and sales (Cr) Rp. 11,000,000
e. Sales (Dr) Rp. 10,000,000, VAT in (Dr) Rp. 1,000,000, accounts receivable (Cr) Rp.
11,000,000

19. Tanggal 20 Juni 2016 diterima promes dari debitur senilai Rp. 6.000.000 dengan jangka
waktu 90 hari. Promes tersebut didiskontokan ke bank dengan tingkat diskonto 24%. Jika
bank menghitung hari diskonto 45 hari, jurnal untuk mencatat pendiskontoan tersebut
adalah….
a. Kas Rp. 5.820.000
Beban bunga Rp. 180.000
Wesel tagih didiskontokan Rp. 6.000.000
b. Kas Rp. 6.000.000
Piutang Rp. 5.820.000
Pendapatan bunga Rp. 180.000

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c. Kas Rp. 6.000.000

Piutang Rp. 5.820.000
Utang bunga Rp. 180.000
d. Kas Rp. 5.820.000
Wesel tagih didiskontokan Rp. 5.820.000
e. Kas Rp. 6.000.000
Wesel tagih didiskontokan Rp. 5.820.000
Pendapatan bunga Rp. 180.000

20. Electricity expense Rp. 250,000 was paid on 31 December. This transaction must be
recorded on the general ledger as follows:
Account name: Electricity expense
Description Ref Dr Cr Balance
a. Pay electricity for December J.1 - Rp. 250,000 Rp. 250,000
b. Pay electricity for December J.1 Rp. 250,000 - Rp. 250,000
c. Pay electricity for December J.1 Rp. 250,000 Rp. 250,000 Rp. 250,000
d. Pay electricity for December J.1 - Rp. 250,000 -
e. Pay electricity for December J.1 Rp. 250,000 - -

21. In 31 December 2011 unadjusted trial balance, Goodness Company reported office
equipment of $120,000. An adjusting entry was required to adjust $15,000 of depreciation
expense for the office equipment. After the adjustment, the following amount should be
reported:
a. A debit of $105,000 for office equipment in the balance column
b. A credit of $15,000 for Depreciation expense- office equipment in the income statement
c. A debit of $ 120,000 for office equipment in the balance sheet column
d. A debit of $15,000 for accumulated depreciation- office equipment in the balance sheet
column
e. A credit of $105,000 for Depreciation expense- office equipment in the income statement

22. During December 2011, the amount of VAT out PT. Uem is Rp. 3,000,000 and VAT in PT.
Uem is Rp. 2,000,000. Which of the following statement is correct?
a. PT Uem has VAT Receivable as amount Rp. 1,000,000
b. PT Uem has VAT Payable as amount Rp. 1,000,000
c. PT Uem has VAT Receivable as amount Rp. 2,000,000
d. PTUem has VAT Payable as amount Rp. 3,000,000
e. PT Uem has VAT Receivable as amount Rp. 5,000,000

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23. Pada akhir periode sebelum membuat neraca lajur, terlebih dahulu harus disusun jurnal
penyesuaian. Hal ini dikarenakan…
a. Adanya konsep kas basis dalam akuntansi
b. Adanya konsep bahwa tidak harus ada beban dalam menghasilkan pendapatan
c. Adanya konsep bahwa pengakuan pendapatan tidak harus pada periode yang berjalan
d. Adanya konsep akrual basis dan penandingan yang wajar
e. Adanya konsep bahwa pengakuan beban tidak harus pada periode yang berjalan

24. On 1 July 2013, PT OneSoul borrowed Rp. 50,000,000 from a bank with a building costed
Rp. 90,000,000 as the mortgage. This was a 4-years loan and the installment was made on
every 1 July. The 10% interest rate was calculated from remaining balance. The adjusting
entry on 31 Dec 2014 is…
a. Interest expense Rp. 1,875,000
Interest payable Rp. 1,875,000
b. Interest expense Rp. 2,000,000
Interest payable Rp. 2,000,000
c. Interest expense Rp. 2,500,000
Interest payable Rp. 2,500,000
d. Interest expense Rp. 1,875,000
Mortgage payable Rp. 1,875,000
e. Interest expense Rp. 2,500,000
Mortgage payable Rp. 2,500,000

25. If the supplies account before the adjustment was Rp. 2,250,000 and the supplies available at
that date was Rp. 950,000, the adjusting entry is …
a. Supplies Rp. 950,000
Supplies expense Rp. 950,000
b. Supplies Rp. 2,250,000
Supplies expense Rp. 2,250,000
c. Supplies expense Rp. 1,300,000
Supplies Rp. 1,300,000
d. Supplies expense Rp. 900,000
Supplies Rp. 900,000
e. Supplies expense Rp. 2,230,000
Supplies Rp. 2,230,000

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26. Below is the partial trial balance of PT Sadewa on 31 March 2012:

PT SADEWA
PARTIAL TRIAL BALANCE
31 March 2012

Account Name Debit Credit

Prepaid Insurance Rp. 7,800,000
Office Supplies Rp. 3,900,000
Office Equipment Rp. 26,000,000
Accum. Dep. Office Equipment Rp. 8,000,000
Unearned Revenue Rp. 10,540,000

Half of the Unearned Revenue was generated in March, the adjustment entry is…
a. Unearned service revenue Rp. 5,720,000
Services revenue Rp. 5,720,000
b. Cash Rp. 5,270,000
Services revenue Rp. 5,270,000
c. Services revenue Rp. 5,720,000
Unearned service revenue Rp. 5,720,000
d. Cash Rp. 5,270,000
Unearned revenue Rp. 5,270,000
e. Unearned service revenue Rp. 5,270,000
Service revenue Rp. 5,270,000

27. Based on data in question 26, the prepaid insurance was paid for two years, effective as per 1
March 2012. The adjustment entry that should be made by PT SADEWA on 30 March is…
a. Prepaid Insurance Rp. 3,900,000
Insurance Expense Rp. 3,900,000
b. Insurance Expense Rp. 3,900,000
Prepaid Insurance Rp. 3,900,000
c. Insurance Expense Rp. 325,000
Prepaid Insurance Rp. 325,000
d. Prepaid Insurance Rp. 325,000
Insurance Expense Rp. 325,000
e. Insurance Expense Rp. 352,000
Cash Rp. 352,000

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28. Cash was received Rp. 5,125,000 from customer on 10 March 2015. This was recorded as
cash (Dr) Rp. 5,125,000 and Service Revenue (Cr) Rp. 5,125,000. This error was realized on
the 20 March when the consumer paid the remaining bills. The correction entry is…
a. Service Revenue Rp. 5,215,000
Accounts Receivable Rp. 5,215,000
b. Accounts Receivable Rp. 5,215,000
Service Revenue Rp. 5,215,000
c. Cash Rp. 5,125,000
Accounts Receivable Rp. 5,125,000
d. Cash Rp. 5,125,000
Service Revenue Rp. 5,125,000
e. Service Revenue Rp. 5,125,000
Accounts Receivable Rp. 5,125,000

29. Which of the following statement about worksheet is incorrect?

a. The worksheet is essentially a working tool of the accountant
b. The worksheet is distributed to management and other interested parties
c. The worksheet cannot be used as a basis for posting to ledger account
d. Financial statement can be prepared directly from the worksheet before journalizing and
posting adjusting entries
e. All of the answers are correct

30. PT. Fortuna has the following data:

Opening balance raw material Rp. 6,500,000
Closing balance raw material Rp. 3,000,000
Purchase Rp. 11,750,000
Purchase Return Rp. 542,000
Freight In Rp. 700,000
The usage of raw material is…
a. Rp. 11,300,000
b. Rp. 15,408,000
c. Rp. 12,700,000
d. Rp. 18,400,000
e. Rp. 12,900,000

31. An adjustment for Unearned Service Revenue …

a. Reduce liabilities and increase revenues
b. Reduce Revenue with assets account
c. Add asset and increase revenue
d. Reduce income and increase asset
e. All of answers are false

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32. A company pays weekly salary $285/person per day on every Friday (1 week = 7 days). The
last salaries were paid on 26 December 2009. This company has 10 employees, and they
work 5 days a week. The reversing entries on 1 January 2010 is…
a. Debit Salaries Expense $8.550; credit salaries payable $8.550
b. Debit Salaries Payable $8.550; credit salaries expense $8.550
c. Debit Salaries Expense $5.700; credit salaries payable $5.700
d. Debit Salaries Payable $5.700; credit salaries expense $5.700
e. None of the answers above is true

33. The main purpose of a trial balance is...

a. To determine the cash flow statements
b. To determine the changes in capital
c. To inform total debt to the creditor
d. To prove that the balance of credit and debit are the same
e. To determine the amount of assets, liabilities and equity

34. The trial balance of PT Rasis had the following accounts: cash $7,500, revenue $95,000,
salaries payable $3,000, salaries expense $18,000, rent expense $12,000, share capital
ordinary $35,000, dividends $21,000, and equipment $74,500. In preparing the trial balance,
the total in the debit column is...
a. $67,500
b. $142,000
c. $133,000
d. $154,000
e. $124,000

35. The impact of an error whereby a company does not record an adjustment for accrued
interest at the end of period is...
a. Net income is overstated
b. Liability is understated
c. Expense is understated
d. Only a and b are correct
e. Only a, b and c are correct

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36. Below is the list of accounts of UD.Rizkya:

Cash Rp. 9,950,000
Prepaid rent Rp. 2,000,000
Supplies Rp. 150,000
Machine Rp. 3,500,000
Account payable Rp. 2,150,000
Owner’s capital Rp. 23,560,000
Owner’s drawing Rp. 1,375,000
Sales Rp. 11,375,000
Sales discount Rp. 150,000
Sales return Rp. 200,000
Purchase Rp. 7.300,000
Purchase discount Rp. 250,000
Purchase return Rp. 400,000
Freight in Rp. 300,000
Salaries expense Rp. 150,000
Other expense Rp. 450,000
Beginning inventory Rp. 2,750,000
Ending inventory Rp. 3,750,000
Based on data above, the Cost of Good Sold is…
a. Rp. 5,950,000
b. Rp. 3,750,000
c. Rp. 4,225,000
d. Rp. 4,825,000
e. Rp. 6,200,000

37. Based on the question number 36, how much are the addition to the capital balance at the
end of the period?
a. Rp. 2,650,000
b. Rp. 2,850,000
c. Rp. 3,100,000
d. Rp. 4,225,000
e. Rp. 4,825,000

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38. The following information is from a manufacturing company on January 2015:

 Support material Rp. 12,300,000
 Direct material Rp. 34,120,000
 Foreman’s wages Rp. 4,750,000
 Direct wages Rp. 21,874,000
 Depreciation of machine Rp. 457,100
 Insurance plant Rp. 348,000
 Electricity expense for Plant Rp. 172,000
The indirect production cost is…
a. Rp. 11,631,000
b. Rp. 13,277,100
c. Rp. 52,147,100
d. Rp. 18,027,100
e. Rp. 63,103,100

39. The predetermined overhead rate is 45% from the direct labour cost. During the month, Rp.
3,500,000 factory labour cost are incurred, of which Rp. 2,000,000 is direct labor cost and
the remaining is the indirect labor cost. If the actual overhead incurred is Rp. 4,000,000, the
amount of factory overhead debited to work in process should be...
a. Rp. 675,000
b. Rp. 900,000
c. Rp. 1,575,000
d. Rp. 1,800,000
e. Rp. 1,900,000

40. Trial balance of UD Fathoni per 31 December 2016:

Owner’s Capital Rp. 20,000,000
Owner’s drawing Rp. 500,000
Sales Rp. 7,000,000
Cost of good sold Rp. 2,500,000
Operating expense Rp. 1,250,000
The ending capital of UD. Fathoni is…
a. Rp. 22,000,000
b. Rp. 22,750,000
c. Rp. 24,000,000
d. Rp. 24,500,000
e. Rp. 27,000,000

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41. Jonas Blue, Inc., began the year with $430,000 total assets and $210,000 liabilities. During
the year, the revenue earned was $520,000 and while expenses was $230,000. The owner
also invested an additional $120,000 in the business and withdrawl $98,700. How much is
the firm’s equity at the end of the year?
a. $430,500
b. $453,800
c. $500,100
d. $531,300
e. $672,300

42. The statement of cash flows reports…

a. Credit purchases during the period
b. Net Income at the end of the period
c. Credit sales during the period
d. All assets on a given date
e. An effect of a company’s cash from business activity during the period

43. The following information from PT ROFTARREN:

Beginning raw material Rp. 7,500,000
Beginning work in process Rp. 5,000,000
Beginning finished goods Rp. 12,000,000
Direct labour Rp. 2,000,000
Indirect labour Rp. 1,500,000
Factory overhead Rp. 2,500,000
Purchase raw material Rp. 6,500,000
Freigh-in Rp. 700,000
Sales Rp. 20,000,000
Freight-out Rp. 1,000,000
Ending raw material Rp. 4,500,000
Ending work in process Rp. 3,500,000
Ending finished goods Rp. 13,000,000
The production cost is…
a. Rp. 19,700,000
b. Rp. 16,200,000
c. Rp. 14,700,000
d. Rp. 10,200,000
e. Rp. 7,200,000

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44. Based on No.43, the cost of good sold and gross profit are…
a. Rp. 19,700,000 and Rp. 5,300,000
b. Rp. 17,900,000 and Rp. 4,300,000
c. Rp. 17,700,000 and Rp. 5,800,000
d. Rp. 15,200,000 and Rp. 4,800,000
e. Rp. 15,200,000 and Rp. 5,800,000

45. Below is the list of accounts of CV. Bintang Perkasa:

Electricity expense Rp. 4,000,000
Salaries expense Rp. 3,600,000
Advertising expense Rp. 2,500,000
Insurance expense Rp. 6,420,000
Service revenue Rp. 25,900,000
Owner’s capital Rp. 5,000,000
Owner’s drawing Rp. 3,000,000
Based on the data above, the correct closing journal for profit/loss is…
a. Income summary Rp. 16,520,000
Electricity expense Rp. 4,000,000
Salaries expense Rp. 3,600,000
Advertising expense Rp. 2,500,000
Insurance expense Rp. 6,420,000
b. Owner’s capital Rp. 3,000,000
Drawings Rp. 3,000,000
c. Income summary Rp. 6,380,000
Owner’s capital Rp. 6,380,000
d. Service Revenue Rp. 25,900,000
Income summary Rp. 25,900,000
e. Income summary Rp. 9,380,000
Owner’s capital Rp. 9,380,000
46. If the ending inventory is understated, the gross profit and cost of good sold are…
a. Overstated, overstated
b. Overstated, understated
c. Understated, understated
d. Understated, overstated
e. All of the answers are false

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47. If the ending inventory and gross profit are overstated by Rp. 2,135,000 and Rp. 25,145,000
respectively, the correct addition/reduction to gross profit is…
a. Rp. 23,100,000
b. Rp. 27,280,000
c. Rp. 23,010,000
d. Rp. 25,145,000
e. Rp. 27,820,000

48. On 31 December 2011, the capital and drawings accounts were Rp. 54,250,000 and Rp.
1,500,000 respectively. The amount of capital after the closing journal is…
a. Rp. 54,250,000
b. Rp. 55,750,000
c. Rp. 1,500,000
d. Rp. 52,750,000
e. Rp. 50,000,000

49. On 31 August 2016, a $15,000 notes receivable was received from a customer. The interest
was 6% and accrued for 6 months. The financial statement should report…
a. Nothing, because the cash have not received yet
b. Balance sheet will report the note receivable of $15,000 and interest receivable of $900
c. Balance sheet will report the note receivable of $15,000 and interest receivable of $450
d. Income statement will report a note receivable of $15,000
e. Balance sheet will report the note receivable of $15,000 and interest payable of $900

50. PT. Antariksa bought 10.000 shares from PT. Galaksi for Rp. 10,000 each. At 108% of face
value, provision and other as amount Rp. 1,250,000. The acquisition cost for the share is…
a. Rp. 10,000
b. Rp. 12,500
c. Rp. 10,800
d. Rp. 10,925
e. Rp. 12,800

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51. The owner’s equity statement …

a. Presents the revenues and expenses and net profit or loss that produced during a given
period
b. Reports assets, liabilities, and owner’s equity on a given date
c. Summarizes all the information about the cash inflows and outflows for the period
d. Summarizes the changes that take place in owner’s equity during a given period of time
e. All are incorrect

52. Laporan Laba rugi atas dasar akrual melaporkan pendapatan senilai Rp. 200.000 tetapi
piutang usaha naik Rp. 40.000 sehingga kas yang berhasil ditagih sebesar Rp. 160.000.
Beban operasi senilai Rp. 120.000 tetapi utang usaha naik Rp. 10.000 sehingga beban
operasi tunai menjadi Rp.110.000 dan utang pajak tahun lalu dibayar senilai Rp. 4000. Kas
bersih yang diterima dari aktivitas operasi pada laporan arus kas metode langsung adalah…
a. Rp. 38.000
b. Rp. 46.000
c. Rp. 21.000
d. Rp. 40.000
e. Rp. 25.000

53. The journal to reverse the balance of nominal account to capital account is …
a. Reversing Journal
b. General journal
c. Special journal
d. Closing Journal
e. Adjustment Journal

54. PT Amerta determined a 60% mark-up from the of cost. The operating expense was 30% of
sales. If the annual normal sales were Rp. 12,600,000, the cost of goods sold and operating
income would be …
a. Rp. 4,095,000; Rp. 7,875,000
b. Rp. 4,095,000; Rp. 3,780,000
c. Rp. 7,875,000; Rp. 7,875,000
d. Rp. 7,875,000; Rp. 4,095,000
e. Rp. 7,875,000; Rp. 3,780,000

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55. Gross earning consists of these items, except…

a. Wages or salaries
b. Overtime payments
c. Bonuses
d. Postretirement benefits
e. None the answer above is true

56. A document to report a bank reconciliation is...

a. Invoice
b. Bank Statement
c. Receipt
d. Debit memorandum
e. Credit memorandum

57. A company organized petty cash funds with an imprest fund system. The beginning balance
of petty cash was Rp. 1,000,000. During the first week of June 2015, the use of petty cash
was follows:
 Office supplies purchases Rp. 300,000
 Wages and salaries expense Rp. 150,000
 Electricity, water & telephone expense Rp. 125,000
The ending balance of petty cash is...
a. Rp. 700,000
b. Rp. 550,000
c. Rp. 425,000
d. Rp. 1,000,000
e. Rp. 575,000

58. On 31 December, the accountant found petty cash over for Rp. 24,500 and the owner did not
know the cash disbursement. The journal entry if use fluctuation method is…
a. Income Summary Rp. 24,500
Cash Over and Short Rp. 24,500
b. Cash Over and Short Rp. 24,500
Income Summary Rp. 24,500
c. Petty Cash Rp. 24,500
Cash Over and Short Rp. 24,500
d. Cash Over and Short Rp. 24,500
Petty Cash Rp. 24,500
e. Petty Cash Rp. 24,500
Income Summary Rp. 24,500

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59. On 31 December 2012, PT Oppa had a cash balance of Rp. 115,700,000. Meanwhile, in the
bank statement, the cash balance was Rp. 113,970,000. The differences were caused by :
1) A check received from customer Rp. 1,500,000 was refused by bank because there
was no fund.
2) Rp. 230,000 bank charge had not been recorded

The correct cash balance of PT Oppa is...

a. Rp. 111,970,000
b. Rp. 112,240,000
c. Rp. 113,430,000
d. Rp. 113,970,000
e. Rp. 117,970,000

60. On 30 April, the bank reconciliation of Selena Company showed three outstanding cheques:
no. 254 - $650; no. 255 - $820; and no. 257 - $410. The bank statement and cash payments
journal on May showed the following:
Bank Statement Cash Payments Journal
Checks Paid Checks Issued
Date Check No. Amount Date Check No. Amount
5/4 254 650 5/2 258 159
5/2 257 410 5/5 259 275
5/17 258 159 5/10 260 890
5/12 259 275 5/15 261 500
5/20 261 500 5/22 262 750
5/29 263 480 5/24 263 480
5/30 262 750 5/29 264 560

The amount of the outstanding cheques at 31 May was…

a. $1,060
b. $1,450
c. $1,880
d. $2,270
e. $3,330

61. Accounts receivable should be presented in the balance sheet at...

a. The amount of account receivable in general ledger
b. Based on account receivable card
c. Net realizable value
d. The amount of allowance for doubful account in general ledger
e. Based on account payable card

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62. On 1 January 2012 PT Rasis waived the account receivable of PT Oppa Rp. 10,000,000
because the company got bankrupt. If PT Rasis uses a direct write-off method, the journal
entry is…
a. Account Receivable Rp. 10,000,000
Bad Debt Expense Rp. 10,000,000
b. Bad Debt Expense Rp. 10,000,000
Account Receivable Rp. 10,000,000
c. Allowance for Doubfull Account Rp. 10,000,000
Account Receivable Rp. 10,000,000
d. Account Receivable Rp. 10,000,000
Allowance for Doubfull Account Rp. 10,000,000
e. Allowance for Doubfull Account Rp. 10,000,000
Bad Debt Expense Rp. 10,000,000

63. Kesya Company lent money to PT Alka $10,000 on 1 April and accept a five-month note.
The interest was 9%. At the maturity date, Kesya Company recorded the collection as…
a. Cash $10,000
Note Receivable $10,000
b. Notes Payable $10,000
Cash $10,000
c. Note Payable $10,000
Interest Expense $ 375
Cash $10,375
d. Cash $10,375
Notes Receivable $10,000
Interest Revenue $ 375
e. Cash $10,000
Interest Expense $ 375
Notes Receivable $10,375

64. Which of the following bonds would not be included in types of bonds?
a. Uncollateral bonds
b. Unsecured bonds
c. Secured bonds
d. Convertible bonds
e. Callable bonds

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65. PT Alsan borrowed Rp. 60,000,000 from a bank. The principal and interest would be paid
within 5 years for Rp. 75,000,000. The annual interest rate is…
a. 9%
b. 8%
c. 7%
d. 6%
e. 5%

66. In a perpetual inventory system, a return of defective merchandise is recorded by

crediting…
a. Cash
b. Purchase
c. Account Payable
d. Purchase Returns and Allowance
e. Inventory

67. On 31 December 2015, as a result of a stock opname, Stamfort Company found the
inventory worth $180,000. This amount did not take into consideration the following facts:
Rogers Consignment store currently had goods worth $35,000 on its sales floor that belong
to Stamfort but are being sold on consignment by Rogers. The selling price of these goods is
$50,000. Stamfort purchased $13,000 of goods that were shipped on 27 December, FOB
Destination Point, that will be received by Stamfort on 3 January. Determine the correct
amount of inventory that Stamfort should report…
a. $230,000
b. $215,000
c. $228,000
d. $193,000
e. $180,000

68. 3/15 n/30, means...

1. Creditor will get a 3% direct discount from the invoice price
2. Creditors will get a 15% discount if the payment is made less than 3 days after the
invoice date
3. The payment must be made at the end of the month at least
4. Creditors will get a 3% discount if the payment is made less than 15 days after the
invoice date
The correct statement is…
a. 1,2,3 d. 1,2
b. 2,4 e. 4
c. 1,3,4

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69. PT Alka needs to record $3,000 returned goods (the cost was $1,700). Assume the goods are
not defective, the journal entry is…
a. Sales returns and allowances $3,000
Accounts Payable $3,000
Inventory $1,700
Cost of goods sold $1,700
b. Accounts receivable $3,000
Sales returns and allowances $3,000
Inventory $1,700
Cost of goods sold $1,700
c. Sales returns and allowances $3,000
Accounts Receivable $3,000
d. Sales returns and allowances $1,700
Accounts Receivable $1,700
Inventory $3,000
Cost of goods sold $3,000
e. Sales returns and allowances $3,000
Accounts Receivable $3,000
Inventory $1,700
Cost of goods sold $1,700
70. PT Alsan recorded Rp. 49,500,000 cost of good sold. If the beginning and ending inventory
was Rp. 3.450.000 and Rp. 5,500,000 respectively, the inventory turnover of PT Alsan is…
a. 21
b. 12
c. 33,6336
d. 11
e. Rp. 4,500,000
71. On 1 January 2016, Iron Mountain Corporation purchased a new machine for $50,000. The
machine is estimated to have a 10-year life with a $2,000 residual value. If the straight line
method was used, the journal entry on 31 December 2016 is…
a. Depreciation expense $5,000
Accumulated depreciation $5,000
b. Depreciation expense $4,800
Accumulated depreciation $4,800
c. Depreciation expense $5,000
Machine $5,000
d. Depreciation expense $4,800
Machine $4,800
e. Depreciation expense $10,000
Accumulated depreciation $10,000

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72. PT Alka purchased a truck Rp. 350,000,000 on cash. Other costs included in this purchase
were tax on purchase Rp. 15,000,000, motor vehicle license Rp. 25,000,000 and an
insurance policy of Rp. 120,000,000. The cost of the truck is…
a. Rp. 510,000,000
b. Rp. 390,000,000
c. Rp. 365,000,000
d. Rp. 495,000,000
e. Rp. 375,000,000

73. Dibawah ini yang tidak termasuk dalam harga perolehan tanah adalah…
a. Harga beli
b. Biaya notaris
c. Biaya penghancuran gedung
d. Biaya pemasangan paving dan pagar
e. Biaya pemerataan lahan

74. On 1 July 2016, Kesya Company sold an equipment for $26,000 cash. The equipment was
bought on 1 July 2012 for $90,000 and expected to be used for 5 years without residual
value. If the company used sum of the year depreciation method, the journal entry to record
depreciation expense for the first 6 month of 2016 is…
a. Depreciation Expense $10,000
Accumulated Depreciation $10,000
b. Depreciation Expense $8,000
Accumulated Depreciation $8,000
c. Depreciation Expense $6,000
Accumulated Depreciation $6,000
d. Depreciation Expense $4,000
Accumulated Depreciation $4,000
e. Depreciation Expense $2,000
Accumulated Depreciation $2,000

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75. According the transaction No. 74 the journal to record the sale of the equipment on 1 July
2016 is…
a. Cash $26,000
Accumulated depreciation $84,000
Equipment $90,000
Gain on disposal $20,000
b. Cash $26,000
Accumulated depreciation $60,000
Loss on disposal $4,000
Equipment $90,000
c. Cash $26,000
Accumulated depreciation $78,000
Equipment $90,000
Gain on disposal $14,000
d. Accounts receivable $26,000
Accumulated depreciation $84,000
Equipment $90,000
Gain on disposal $20,000
e. Cash $26,000
Accumulated depreciation $66,000
Equipment $90,000
Gain on disposal $2,000

Questions 76-85 are related to MYOB

76. When the “tax exclusive” is checked, …

a. The amounts contained in the unit price is the price before taxes and not cut discounts
b. The amounts contained in the unit price is the price before tax
c. The amounts contained in the unit price is the price before tax but the tax has been
deducted
d. The amounts contained in the unit price is the price that includes taxes and discounts have
been deducted
e. The amounts contained in the unit price is the price before taxes and not cut discounts

77. The following items are found in the card file, except…
a. Card list
b. Activity log
c. Card log
d. Print mailing labels
e. Create personalized letters

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78. The bookkeeper can view the journal that have been made in the…
a. Reports
b. Find transaction
c. Transaction journal
d. To do list
e. Activities List

79. The layout that must be selected when a company want to sell something from the item list
is called…
a. Service
b. Item
c. Professional
d. Time billing
e. Miscellaneous

80. The procedure to check company's accounting period is…

a. Setup – easy setup assistant – customise – company information – current financial year
b. Setup – account – company data auditor – current financial year
c. Command centre –easy setup assistant – customise – company information – current
financial year end
d. Setup – account – customise – company information – current financial year
e. Command centre – account – company data auditor – current financial year end

81. The statement “I would like to build my own accounts list once I begin using MYOB”
means...
a. Bookkeeper will prepare his account list in MYOB program
b. Bookkeeper will use the prebuilt account list in MYOB program
c. Bookkeeper wants to import accounts data which is already made in different forms.
d. Bookkeeper wants to use the prebuilt accounts in MYOB, and choose the type of the
company which have been provided by MYOB.
e. Bookkeeper wants to make his account list.

82. If the company want to change the company information, the procedure is...
a. list – company information
b. command center – company information
c. setup – company information
d. setup – balance – customer balance
e. command center – balance – company information

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83. One of the displayed menu command centre is Account. Account provides the following
features…
a. Transaction journal, customer, receive money
b. Vendor, company data auditor, send to account
c. Account list, record journal entry, transfer money
d. Employee, account list, transfer money
e. Personal, record journal entry, account list

84. The month in which you choose to begin entering transaction is…
a. Last month of financial year
b. Current financial year
c. Current financial year end
d. Conversion month
e. Beginning month of financial year

85. If an “Inactive Account” was checked, …

a. An account will be deleted
b. An account used just for a while
c. An account will be used again
d. An account is not use at the time
e. An account is not use anymore

86. The following is the object of the income tax article 23, except…
a. Dividends
b. Interest
c. Royalties
d. Rent from building
e. Gifts, awards and bonuses

87. PT Utama memiliki pinjaman kepada PT Indo sebesar Rp. 92.000.000 dengan bunga 15%.
Saat PT Utama hendak membayarkan bunga pinjaman kepada PT Indo, PPh pasal 23 yang
dipotong oleh PT Utama adalah…
a. Rp. 13.800.000
b. Rp. 1.380.000
c. Rp. 2.070.000
d. Rp. 690.000
e. Rp. 276.000

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88. Dessy mendapatkan sebuah sepeda motor yang merupakan hadiah dari undian kuis yang
diadakan sebuah stasiun TV swasta. Sepeda motor tersebut senilai Rp. 16.500.000. Pajak
yang harus dibayar atas hadiah tersebut adalah…
a. Rp. 4.125.000
b. Rp. 1.650.000
c. Rp. 2.475.000
d. Rp. 3.300.000
e. Rp. 4.152.000

89. Fahri Gunawan merupakan musisi dari luar negeri yang mengikuti perlombaan musik di
Indonesia dan berhasil mendapatkan hadiah uang sebesar Rp. 350.000.000. Maka atas
hadiah tersebut dikenai potongan Pajak Penghasilan sebesar…
a. Rp. 87.500.000
b. Rp. 70.000.000
c. Rp. 52.500.000
d. Rp. 35.000.000
e. Rp. 17.500.000

90. Berikut ini yang bukan merupakan kewajiban wajib pajak menurut UU No. 28 Tahun 2007
adalah...
a. Membetulkan Surat Pemberitahuan yang telah disampaikan dengan menyampaikan
pernyataan tertulis, dengan syarat Direktur Jenderal Pajak belum melakukan tindakan
pemeriksaan.
b. Mendaftarkan diri pada kantor Direktorat Jenderal Pajak yang wilayah kerjanya
meliputi tempat tinggal atau tempat kedudukan Wajib Pajak dan kepadanya diberikan
NPWP, apabila telah memnuhi persyaratan subjektif dan objektif.
c. Menyampaikan Surat Pemberitahuan dalam Bahasa Indonesia dengan menggunakan
satuan mata uang selain rupiah yang diizinkan, yang pelaksanaannya diatur dengan atau
berdasarkan Peraturan Menteri Keuangan.
d. Menyampaikan surat pemberitahuan dengan dua bahasa yaitu bahasa Indonesia dan
bahasa inggris sesuai ketentuan
e. Menyampaikan surat pemberitahuan dengan tepat waktu dan mendaftarkan diri pada
direktorat jenderal pajak pusat untuk wajib pajak yang berpenghasilan besar

91. Ajaran formil tentang timbulnya utang pajak melahirkan sistem pemungutan pajak…
a. Official Assessment System
b. Self Assessment System
c. Semi Self Assessment System
d. Withholding System
e. Jawaban B dan C benar

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92. PT RASIS dalam tahun 2008 dan 2011 menderita kerugian fiskal sebesar Rp. 2.000.000.000
dan Rp. 900.000.000. Berikut ini adalah laba/rugi fiskal PT RASIS :
2009 Laba Fiskal Rp. 400.000.000

2010 Laba Fiskal Rp. 500.000.000

2011 Rugi Fiskal Rp. 900.000.000

2012 Rugi Fiskal NIHIL

2013 Laba Fiskal Rp. 900.000.000

2014 Rugi Fiskal Rp. 100.000.000

2015 Laba Fiskal Rp. 900.000.000

2016 Laba Fiskal NIHIL

2017 Laba Fiskal Rp. 100.000.000

Sisa rugi fiskal untuk tahun 2012 adalah...

a. Rp. 400.000.000
b. Rp. 1.000.000.000
c. Rp. 100.000.000
d. Rp. 700.000.000
e. Rp. 300.000.000

93. Bigger Co. bergerak dibidang perdagangan. Bigger Co. mengirimkan tagihan ke Pemda atas
pengadaan barang sebesar Rp. 100.000.000. Atas pengadaan barang tersebut dipungut PPh
22. Harga pokok atas barang tersebut adalah Rp. 80.000.000. Jurnal untuk transaksi di atas
adalah...
a. Piutang dagang Rp. 98.500.000
Pajak dibayar dimuka PPh 22 Rp. 2.500.000
Penjualan Rp. 110.000.000
HPP Rp. 80.000.000
Persediaan Rp. 80.000.000
b. Piutang dagang Rp. 98.500.000
Pajak dibayar dimuka PPh 22 Rp. 1.500.000
Penjualan Rp. 100.000.000
HPP Rp. 80.000.000
Persediaan Rp. 80.000.000

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c. Piutang dagang Rp. 98.500.000

Pajak PPh 22 Rp. 1.500.000
Penjualan Rp. 100.000.000
HPP Rp. 80.000.000
Persediaan Rp. 80.000.000
d. Piutang dagang Rp. 98.500.000
Pajak dibayar dimuka PPh 22 Rp. 1.500.000
kas Rp. 100.000.000
HPP Rp. 80.000.000
Persediaan Rp. 80.000.000
e. Piutang dagang Rp. 98.500.000
pendapatan pajak 22 Rp. 1.500.000
Penjualan Rp. 100.000.000
HPP Rp. 80.000.000
Persediaan Rp. 80.000.000

94. Raga Angkasa memberikan jasa perbaikan mesin kepada PT Mettalia dengan fee sebesar
Rp. 9.500.000. Pajak yang harus dibayar oleh Raga jika ia tidak mempunyai NPWP adalah...
a. Rp. 285.000
b. Rp. 237.500
c. Rp. 258.000
d. Rp. 570.000
e. Rp. 4.750.000

95. Pada tahun 2017 PT Sina memperoleh penghasilan netto sebagai berikut :
1. Di negara A, memperoleh penghasilan (laba) Rp. 2.000.000.000 dengan tarif pajak
sebesar 35%
2. Di negara B, menderita kerugian sebesar Rp. 500.000.000
3. Penghasilan usaha di Indonesia sebesar Rp. 3.000.000.000
Maksimum kredit pajak yang dapat dikreditkan di negara A adalah...
a. Rp. 750.000.000
b. Rp. 500.000.000
c. Rp. 833.333.333
d. Rp. 555.555.555
e. Rp. 1.250.000.000

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96. Masyarakat seakan mempertanggungkan keselamatan dan keamanan jiwanya pada negara.
Dengan adanya kepentingan dari masyarakat itu sendiri, maka masyarakat harus membayar
“premi” pada negara. Dasar pemungutan pajak ini dikemukakan oleh…
a. Teori asuransi
b. Teori daya beli
c. Teori kepentingan
d. Teori daya pikul
e. Teori bakti

97. Dasar hukum pengenaan PPN dan PPnBM adalah…

a. UU No. 36 tahun 2008
b. UU No.42 tahun 2009
c. UU No.13 tahun 1985
d. UU No.28 tahun 2009
e. UU No.19 tahun 2000

98. Cara untuk menghitung besarnya PBB Terutang berikut yang benar adalah…
a. Tarif x NJKP x NJOP x NJOPTKP
b. Tarif x NJKP x (NJOP + NJOPTKP)
c. Tarif x NJOP x (NJKP - NJOPTKP)
d. Tarif (NJOP + NJOPTKP) x NJKP
e. Tarif x NJKP x (NJOP - NJOPTKP)

99. PT Hima mengimpor barang jenis Y sebanyak 1.000 unit dengan harga per unit Rp. 150.000.
Jika tarif bea masuk atas impor barang tersebut 20%, maka besarnya bea masuk yang
dibayar adalah sebesar Rp. 30.000.000. Tarif diatas dinamakan tarif…
a. Tarif tetap
b. Tarif progresif
c. Tarif advalorem
d. Tarif spesifik
e. Tarif efektif

100. Pak Agil merupakan seorang Warga Negara Indonesia (WNI) yang mulai bekerja di salah
satu perusahaan di Indonesia pada 1 Sepetember 2017. Pak Agil berstatus menikah dan
memiliki 2 orang anak. Dengan peraturan terbaru, besar PTKP untuk Pak Agil adalah…
a. Rp. 72.000.000
b. Rp. 67.500.000
c. Rp. 63.000.000
d. Rp. 45.000.000
e. Rp. 42.000.000

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