KEMENTERIAN PENDIDIKAN DAN KEBUDAYAAN

POLITEKNIK NEGERI JAKARTA

JURUSAN AKUNTANSI
Jalan Prof. Dr. G. A. Siwabessy, Kampus UI, Depok 16425
Telepon (021) 7270036, Hunting, Fax (021) 7270034
Laman: http://www.pnj.ac.id e-pos: humas@pnj.ac.id

MIDTERM EXAM PAPER ACADEMIC YEAR 2020/2021

Subject : Business English Time : 85 minutes
Semester : AKT 1A Test : Closed book
Day/Date : Friday, 13 November 2020 Lecturer : Hastuti. R

Instruction : Please answer all of test questions in folio paper by handwriting

I. Match the definitions/expression on the right column with the words on the left column 30%

ANSWER
1. Liability 1. ........... A. Something of value to an organization
2. Credit 2. ........... B. The basic record in double-entry bookkeeping
3. Journal 3. ........... C. Owner’s equity
4. Post 4. ........... D. The left-hand column
5. Footing 5. ........... E. The right-hand column
6. Account 6. ........... F. The test balance of the accounts
7. Asset 7. ........... G. A book of original entries
8. Trial balance 8. ........... H. The books that lists all of the accounts
9. Proprietorship 9. ............ I. That which is owed by an organization
10. Debit 10. .......... J. To transfer entries from the journal to the ledger
11. Ledger 11. .......... K. Totaling or adding columns
12. Capital 12. ……… L. a written authorization from a buyer to acquire goods or
services.
13. Single entry 13. ……… M. the term for the goods available for sale and raw materials
used to produce goods available for sale.
14. Purchase order 14. ……… N. a system of bookkeeping in which each transaction is
entered in one account only
15. Inventory 15. ……… O. money and possessions, especially a large amount of
money used for producing more wealth or for starting a
new business.

II. Indicate if the sentences are correct (C) or incorrect (I). Please give a reason to
every incorrect sentence. 20%

ex: My best friend always helpful with problems (I) (R): there is no a verb.

1. There hundreds of accounts. (…….)

R: …………………………

2. Fell soon after he bought them. (……)

R: ……………………………………

3. He hoped that a change of policy . (……)

R: ……………………………………..

4. Our return on capital now well below the minimum set by Head office. (…….)
R: ………………………………………..
5. Last year they made a profit substantial. (……)
R: ………………………………………
6. They had a balance healthy sheet. (……)
R: …………………………………..

7. What is one of the purposes of the Balance Sheet? (……)

R: …………………………………….

8. Raw materials should be reduced to 42 per cent of sales. (……)

R: …………………………………..

9. Money owed to the bank is expressed as a liability. (…….)

R: ………………………………….

10. Shareholders won’t put extra money into the company if it doesn’t perform well. (…..)
R: ………………………………….

III. Read this extract from a job application for.

I am interested in this job because I am currently looking for an opportunity to use the skill I learnt in
my college. I have recently completed a 16-week part-time accounting course (AAT Level 2 Certificate).
The course covered book-keeping, recording income and receipts and basic costing. We use a wide
range of computer packages, and I picked up the accounting skills easily. I was able to work alone with
very little extra help. I passed the course with merit. I believe my success was due to my thorough work,
my numeracy skills and my attention to detail. During the course. I had experience of working to
deadlines and working under pressure. Although this was sometimes stressful. I always completed my
work on time.
Unfortunately, the course did not include a work placement, so I have not practiced my skills in a
business setting, and I am now looking for an opportunity to do so. I am particularly looking for a job in a
small company such as yours, as I believe I will be able to interact with a wider range of people, and as a
result, learn more skills, I would like to progress within a company and gain more responsibilities over
the years.
Although I don’t have work experience in finance, I have experience in working in an office
environment. Before starting the accounting course, I worked for 6 months in a recruitment office as a
receptionist. My duties involved meeting and greeting clients and visitors, taking phone calls, audio and
copy typing and checking stock. I also had to keep the petty cash and mail records. Through this work, I
developed my verbal and written communication skills. I had to speak confidently to strangers and
deliver clear messages. I enjoyed working in a team environment. I believe the office appreciated my
friendly manner and efficient work.
Answer these questions 30%
1. What certificate has the candidate taken from the course?
2. Does the candidate have a university degree in accounting?
3. Where has the candidate ever worked before?
4. From where has the candidate got the skills of accounting?
5. What experience did the candidate get from the course?
6. Does the candidate have work experience in finance?
7. For how long has the candidate worked before?
8. What duties did the candidate do at his previous job?
9. What did the candidate develop in his previous job?
10. Does the candidate apply for new job in small company or big company?
11. For how many weeks has the candidate completed AAT level 2 certificate?
12. Did the candidate like working in a team? if yes, quote the sentence that said it.
13. What are the candidate’s soft skill?
14. What did the candidate study in the course?
15. What is the candidate’s expectation if he works?
 IV. Sentence Rearrangement. Put the words in order to make good sentences. Start
from bold word 20%
ex: do/jobs/security/Why/salaried/accounting/offer?
Why do salaried accounting jobs offer security?
1. are/when/do/rejected/What/you/should/you?
2. was/crisis/financial/The/bad/recent/very.
3. of/sales/a/the/increase/They/3%/in/estimate/next/by/end/year.
4. competitive/a/are/business/highly/We.
5. their/should/employees/be/Companies/owned/by.
6. conference/hold/sales/Mumbai/normally/We/our/ normally.
7. deals/usually/Our/with/Sales/important/Director/customers.
8. mobile-phone/are/We/Europe/of/largest/the/retails/in/one.
9. Susan/things/most/running/two/enjoyed/the/when/has/a company/What?
10. product/What/groups/mentions/that/six/the/she/are?

Verifikasi/ Validasi
Ketua Program Studi D4 Akuntansi
Keuangan Verifikasi/ Validasi
Koordinator Mata Kuliah

( Herbirowo Nugroho, SE, M.Si )

Hastuti Redyanita, SS