UJIAN TENGAH SEMESTER

UNIVERSITAS MUSLIM INDONESIA

FAKULTAS EKONOMI DAN BISNIS

Prodi : Akuntansi
Mata Kuliah : English for Accounting
Semester : Semester Genap T.A. 2021/2022
Waktu : 90 menit

Name : Nuur Izzati Kharisma

NIM : 02320220030

Read and answer the Questions Carefully!

1. Write a brief definition of the jobs below:

a. Trainee accountants
b. Internal auditors
c. Back-office manager
: Trainee accountants is Accountants who are studying for
professional examinations
: Employees of a company who are responsible to inspect
its accounts
: Person in charge of the staff responsible for giving
administrative support to the finance department

2. What do the following abbreviations means?

a. GAAP (Generally Accepted Accounting Princples)
b. IAS (International Accounting Standards)
c. IASC(International Accounting Standards Committee)
d. IFRS (International Financial Reporting Standards)

3. Why is creative accounting considered a good thing for some people? Explain your own
opinion!
 Answers:
because with creative accounting they can manipulate their financial reports so that it
looks like a big profit, so they can attract investors, or make the profit small so they don't
pay big taxes

4. Below are the types of financial statement. Explain what they are used for:
a. Balance sheet = to view a company's financial position, broken down into asset
liabilities, and equity
b. Annual report = a comprehensive report detailing a company's activities throughout the
preceding year

c. Statements of cash flows = a financial statement that summarizes the amount of cash
flowing into and out of a company.
5. Write the best way to say these numbers and equations:
a. 1,098,750 : one million, ninety eight thousand, seven hundred and fifty
b. 1976 : nineteen seventy six
c. 2a + 6b = c : two a plus six b is c
d. a – b /c : a minus b divided by c

Have a good work!