LIST TO DO

The test must be completed within 120 minutes/ 2 hours

1 ACCOUNTING
1 Please categorize the list of below Chart of Account into each category or Chart Of Account's Classificati
Labor salary Gain or Loss on Foreign Exchange
Administration and General salary Current Year Earning
Computer Office Supplies
Cash IDR Account Payable
Bank interest Account Receivable
Interest expense Cleaning Supplies
Raw Material Machinery depreciation
Production supplies Engrave Income
Inventory Raw material Employee's Loan
Other payable Accumulation Machinery's depreciati

Examples
Header Expense
Medical Supplies

Header Other Expense

Tax Art. 25

2 Financial Report component :

A Please divide these Chart of Account into 2 category the first one belongs to Profit & Loss
B Please divide these Chart of Account into 2 category the second one belongs to Balance Sheet

Examples
Profit & Loss Balance Sheet
COA COA
COA COA

3 Please indicate whether debit or credit will increase the amount of these Chart of Account below

Examples
 Chart of Account Debit Credit
Long Term Liability Decrease Increase
Labor salary ? ?
Administration and General salary ? ?
Computer ? ?

2 COSTING
Please write down the answer with Excel fomula, for question in "Costing" sheet
Applicants can either create new Sheets or Tables Below for their answer if needed

Note :
Participants are prohibited from disseminating, duplicating, reproducing and use a part of- or the test
as a whole without a proper written consent from Flow Jewelry Studio.
DO

art Of Account's Classifications

Loss on Foreign Exchange
Year Earning

ery depreciation

ation Machinery's depreciation

ofit & Loss

o Balance Sheet

rt of Account below
- or the test
 LIST TO DO
The test must be completed within 120 minutes/ 2 hours

1 ACCOUNTING
1 Please categorize the list of below Chart of Account into each category or Chart Of Account's Classificati
Labor salary Gain or Loss on Foreign Exchange
Administration and General salary Current Year Earning
Computer Office Supplies
Cash IDR Account Payable
Bank interest Account Receivable
Interest expense Cleaning Supplies
Raw Material Machinery depreciation
Production supplies Engrave Income
Inventory Raw material Employee's Loan
Other payable Accumulation Machinery's depreciati

Examples
Header Expense
Medical Supplies

Header Other Expense

Tax Art. 25

2 Financial Report component :

A Please divide these Chart of Account into 2 category the first one belongs to Profit & Loss
B Please divide these Chart of Account into 2 category the second one belongs to Balance Sheet

Examples
Profit & Loss Balance Sheet
COA COA
COA COA

3 Please indicate whether debit or credit will increase the amount of these Chart of Account below

Examples
Chart of Account Debit Credit
Long Term Liability Decrease Increase
Labor salary ? ?
Administration and General salary ? ?
Computer ? ?
 ANSWER
(1.1), (1.2), (1.3)
art Of Account's Classifications BALANCE SHEET
Loss on Foreign Exchange Asset Liabi
Year Earning Current Asset Liabilities
(Debet) Cash IDR (Credit)
(Debet) Account Receivable (Credit)
(Debet) Employee's Loan
(Debet) Raw Material
ery depreciation (Debet) Inventory Raw material

ation Machinery's depreciation

Fixed Asset Equity

(Debet) Computer (Credit)
(Credit) Accumulation Machinery's depreciation

Profir / Loss
Revenue
(Kredit) Engrave Income

ofit & Loss Other Income

o Balance Sheet (Kredit) Bank interest

Cost
(Debet) Labor salary
(Debet) Administration and General salary

rt of Account below Expenses

(Debet) Office Supplies
(Debet) Cleaning Supplies
(Debet) Production supplies
(Debet) Machinery depreciation

Other Expenses
(Debet) Interest expense
(Debet) Gain or Loss on Foreign Exchange
R

HEET
Liabilities
Liabilities
Account Payable
Other payable

Current Year Earning

oss
 COSTING

Please find the answer with Excel fomula, for below questions !

QUESTIONS ANSWER
1 Write down the percentage of "A" out of the data below ! 1
A 20
B 80
C 40
D 100
E 30

2 Write down the average value of the table below ! 2

A 20
B 80
C 40
D 100
E 30

3 To produce 1 bracelet, we need 20 gr of silver, 23 gr of brass, 2 gr of gold and 30 gr of alloy also 27 pcs diamonds 3
In 1 casting tree, we can put 13 pcs bracelet
Our labor takes 2 hours 13 minutes to finishing this item
Please find the cost in USD using datas from the table below !

Factors Fee UOM

Silver IDR 9,000 gram
Gold IDR 590,000 gram
Brass IDR 1,000 gram
Alloy IDR 5,000 gram
Casting Fee IDR 200,000 tree
Shop Time IDR 53,600 hour
Diamond IDR 7,250,000 carat *1 ct contain 133 pcs diamonds
*UOM = Unit Of Measure

4 Please make a chart based on the number in each month ! 4

Jan 234,000
Feb 345,000
Mar 2,344,000
Apr 123,000
May 999,000

5 Please take a look at the table below and answer the question. 5
Andi yes 23,400 A
Audi no 2,334 B
Andi yes 9,866 C
Anto yes 7,880
Andi no 5,566

A What is total of "yes" ?

B What is total of "Andi and yes"?
C What it total average of "Andi and yes"?

6 Company "X" made the payment for the following Invoice 6

Invoice
Supplier " Y "
DD/MM/YYYY
Size (mm) Length (m) Total Amount
Chain A 45 $ 130.00
Chain B 120 $ 275.00
Chain C 90 $ 320.00
Freight IDR 2,784,190
E-commerce fee 5%
Other details payment
Duties 10%
Formal clearance fee IDR150,000
Vat Charges 1.00%
*All $ Currency are using American USD

The Exchange Rate were :

$ 1.00 = IDR14,233

A. What is the total Landing Cost of 10 cm Chain " A "

B. What is the total Landing Cost of 45 cm Chain " B"

Note :
Participants are prohibited from disseminating, duplicating, reproducing and use a part of- or the test
as a whole without a proper written consent from Flow Jewelry Studio.
 COSTING

Please find the answer with Excel fomula, for below questions !
QUESTIONS ANSWER
1 Write down the percentage of "A" out of the data below ! 1 7.41%
A 20 Formula
B 80 %A = A
C 40 Total A-E
D 100
E 30

2 Write down the average value of the table below ! 2 54

A 20 Formula
B 80 Average = Total A-E
C 40 Banyaknya klasifikasi Tanggal 7/13/2021
D 100 Kurs Jual 14,558.43
E 30 Kurs Beli 14,413.57
Kurs Tengah BI 14,486.00
Metrial Needed IDR Kurs Tengah BI In USD
3 To produce 1 bracelet, we need 20 gr of silver, 23 gr of brass, 2 gr of gold and 30 gr of alloy also 27 pcs diamonds 3) 1 Bracelet : 20 Silver IDR 180,000 IDR 14,486 USD 12.4
In 1 casting tree, we can put 13 pcs bracelet 23 Brass IDR 23,000 IDR 14,486 USD 1.6
Our labor takes 2 hours 13 minutes to finishing this item 2 gold IDR 1,180,000 IDR 14,486 USD 81.5
Please find the cost in USD using datas from the table below ! 30 Alllow IDR 150,000 IDR 14,486 USD 10.4
27 diamond IDR 1,471,805 IDR 14,486 USD 101.6
Factors Fee UOM 1 Bracelet IDR 3,004,805 IDR 14,486 USD 207.4
Silver IDR 9,000 gram 13 Bracelet IDR 39,062,459 IDR 14,486 USD 2,696.6
Gold IDR 590,000 gram 1 Cs Tree IDR 200,000 IDR 14,486 USD 13.8
Brass IDR 1,000 gram 13 Bracelet + 1 Cst Tree IDR 39,262,459 IDR 14,486 USD 2,710.4
Alloy IDR 5,000 gram
Casting Fee IDR 200,000 tree
Shop Time IDR 53,600 hour
Diamond IDR 7,250,000 carat *1 ct contain 133 pcs diamonds IDR 54,511
*UOM = Unit Of Measure Chart Title
2,500,000

4 Please make a chart based on the number in each month ! 4 2,000,000

1,500,000
Jan 234,000
1,000,000
Feb 345,000
Mar 2,344,000 500,000
Apr 123,000 -
May Jan Feb Mar Apr May
999,000

5 Please take a look at the table below and answer the question. 5
Andi yes 23,400 A What is total of "yes" ? 41,146
Audi no 2,334 B What is total of "Andi and yes"? 33,266
Andi yes 9,866 C What it total average of "Andi and yes"? 16,633
Anto yes 7,880
Andi no 5,566

A What is total of "yes" ?

B What is total of "Andi and yes"?
C What it total average of "Andi and yes"?

6 Company "X" made the payment for the following Invoice 6 A. What is the total Landing Cost of 10 cm Chain " A "

Invoice A / cm = $ 0.03
Supplier " Y "
DD/MM/YYYY Product A Size Price per Size
Size (mm) Length (m) Total Amount Size (mm) Length (Cm) Total Amount In USD 10 $ 0.29
Chain A 45 $ 130.00 Chain A 4,500 $ 130.00 In IDR 10 IDR 4,111.76
Chain B 120 $ 275.00 Chain B 12,000 $ 275.00
Chain C 90 $ 320.00 Chain C 9,000 $ 320.00
Freight IDR 2,784,190
E-commerce fee 5% B. What is the total Landing Cost of 45 cm Chain " B"
Other details payment
Duties 10% B / cm = $ 0.02
Formal clearance fee IDR150,000
Vat Charges 1.00% Product A Size Price per Size
*All $ Currency are using American USD In USD 45 $ 1.03
In IDR 45 IDR 14,677.78
The Exchange Rate were :
$ 1.00 = IDR14,233

A. What is the total Landing Cost of 10 cm Chain " A "

B. What is the total Landing Cost of 45 cm Chain " B"

Note :
Participants are prohibited from disseminating, duplicating, reproducing and use a part of- or the test
as a whole without a proper written consent from Flow Jewelry Studio.