Part A.

Reading Comprehension
Direction:
You are provided some paragraphs below. Read them carefully and find the correct answer for each
question related to the paragraphs given! The answer can be implicitly or explicitly stated in the
paragraphs.

Text 1
Ever since humans have inhabited the earth, they have made use of various forms of communication.
Generally, this expression of thoughts and feelings has been in the form of oral speech. When there is a
language barrier, communication is accomplished through sign language in which motions stand for
letters, words, and ideas. Tourists, the deaf, and the mute have had to resort to this form of expression.
Many of these symbols of whole words are very picturesque and exact and can be used internationally;
spelling, however, cannot.

Body language transmits ideas or thoughts by certain actions, either intentionally or unintentionally. A
wink can be a way of flirting or indicating that the party is only joking. A nod signifies approval, while
shaking the head indicates a negative reaction.

Other forms of nonlinguistic language can be found in Braille (a system of raised dots read with the
fingertips), signal flags, Morse code, and smoke signals. Road maps and picture signs also guide, warm,
and instruct people.

While verbalization is the most common form of language, other system and techniques also express
human thoughts and feelings.

1. Which of the following best summarizes this passage?

(A) When language is a barrier, people will find other forms of communication.
(B) Everybody uses only one form of communication
(C) Nonlinguistic language is invaluable to foreigners
(D) Although other forms of communication exist, verbalization is the fastest

2. Which of the following statement is not true?

(A) There are many forms of communication in existence today
(B) Verbalization is the most common form of communication
(C) The deaf and mute use an oral form of communication
(D) Ideas and thoughts can be transmitted by body language

3. Which form other than oral speech would be most commonly used among blind people?
(A) picture signs
(B) Braille
(C) body language
(D) signal flags

4. How many different forms of communication are mentioned here?

(A) 5
(B) 7
(C) 9
(D) 11

5. Sign language is said to be very picturesque and exact and can be used internationally except
for…….
(A) spelling
(B) ideas
(C) whole words
(D) expressions
TEXT 2
To put it simply, accounting is about keeping track of the money. Accounting is how businesses monitor
income, expenses, and assets over a given period of time. Accounting often is referred to as "the
language of business" because of its role in maintaining and processing all relevant financial
information that an entity or company requires for its managing and reporting purposes. Accounting is a
field of specialization critical to the functioning of all types of organizations.

Accounting is also a body of principles and convention, as well as an established general process for
capturing financial information related to an organization’s resources. Accounting is a service function
that provides information of value to all operating units and to other service functions, such as the
headquarters offices of a large corporation.

Accountants learn about accounting and engage in a wide variety of activities besides the basic
bookkeeping of preparing financial statements and recording business transactions. Accountants also
compute costs and efficiency gains from new technologies, participate in strategies for mergers and
acquisitions, quality management, develop and use information systems to track financial performance,
tax strategy, and health care benefits management. Good accountants are vital to a company’s
success.

6. What is accounting in basic meaning according to the paragraph?

(A) Accounting is how business monitors activities in a company.
(B) Accounting is a body of principles and conventions.
(C) Accounting is the simple term for keeping the trace of the money.
(D) Accounting is about handling money.

7. Which of the following statement is true?

(A) Accounting monitors incomes, expenses, and assets over a period of time.
(B) Accounting is only about keeping track of expenditure a company makes.
(C) Accountants needs to responsible only for the preparing of financial statement.
(D) The success of the company really relies on a good accountant.

8. Accountant actually does the following things, except …….

(A) Preparing financial statements
(B) Recording business transactions
(C) Handling the tax strategies
(D) Determine the company’s managerial decisions

9. Among types of companies below, which one is the most suitable place for an accountant to be
posted?
(A) Bank
(B) Financing Company
(C) Multinational Company
(D) All of the above

10. The word “conventions” in paragraph 2 has the closest meaning to:
(A) rules
(B) ideas
(C) conferences
(D) gatherings

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TEXT 3
Public accountants perform a broad range of accounting, auditing, tax, and consulting activities for their
clients, which may be corporations, governments, nonprofit organizations, or individuals. For example,
some public accountants when learning about accounting concentrate on tax matters, such as advising
companies about the tax advantages and disadvantages of certain business decisions and preparing
individual income tax returns. Others offer advice in areas such as compensation or employee health
care benefits, the design of accounting and data-processing systems, and the selection of controls to
safeguard assets. Still others audit clients’ financial statements and inform investors and authorities
that the statements have been correctly prepared and reported. Public accountants, many of whom are
Certified Public Accountants (CPAs), generally have their own businesses or work for public accounting
firms.

Management accountants—also called cost, managerial, industrial, corporate, or private accountants—

record and analyze the financial information of the companies for which they work. Among their other
responsibilities are budgeting, performance evaluation, cost management, and asset management.
Usually, management accountants are part of executive teams who have an in depth understanding of
accounting and are involved in strategic planning or the development of new products. They analyze
and interpret the financial information that corporate executives need in order to make sound business
decisions. They also prepare financial reports for other groups, including stockholders, creditors,
regulatory agencies, and tax authorities.

Government accountants and auditors work in the public sector, maintaining and examining the records
of government agencies and auditing private businesses and individuals whose activities are subject to
government regulations or taxation. Accountants employed by Federal, State, and local governments
guarantee that revenues are received and expenditures are made in accordance with laws and
regulations. Those employed by the Federal Government may work as Internal Revenue Service agents
or in financial management, financial institution examination, or budget analysis and administration.

11. What should be the best theme for the above paragraph?
(A) Accountant Responsibilities in A Company
(B) The Essence of Accounting for A Government
(C) Several Classifications of Accountants
(D) Although other forms of communication exist, verbalization is the fastest

12. Which of the following statement is not true?

(A) Public accountants can do the advising companies about the tax advantages and disadvantages
of certain business decisions
(B) Cost accountants generally have their own businesses or work for public accounting firms.
(C) Government auditors focus their business in the public sector.
(D) Cost accountants analyze and interpret the financial information that corporate executives need
in order to make sound business decisions.

13. The responsibilities of cost accountants include the followings, except ……..
(A) budgeting
(B) asset management
(C) tax regulation issues
(D) performance evaluation

14. The word “interpret” in paragraph 2 has the closest meaning to …….
(A) construe
(B) delineate
(C) construct
(D) arrange

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TEXT 4
When you are looking to become a bookkeeper from your home, you will need to look at all of the
options that are out there and determine what it is you will want to be in as far as how it is you will work
your business. There are many different options and specialties you will need to look at when you are
looking to become a bookkeeper.

One of the primary things you will need to determine is the taxes that you will need to deal with when
you are building your business as a bookkeeper. The first thing you will need to do is to find the perfect
market with which to work your business. Yes, you will be working from your home, but you will need to
find out what type of businesses you will want to be. You will need to look at what type of fiscal year you
will be dealing with as well as trying to determine what you will use as your accounting style. It can be
accrual or cash accounting. You can use either or both depending on your clients preferences. Another
option to consider is if you will do work for other geographical regions or will you want to keep hours that
will be within your own region.

15. To what education background does the passage most likely be useful?
(A) Accounting school graduates
(B) High school graduates
(C) Corporate managers
(D) Public officers

16. The word “market” in the 2nd paragraph means …….

(A) transaction place
(B) department store
(C) warehouse
(D) consumer

17. Which of the following statement is true?

(A) Bookkeeping should be done by disregarding differences in fiscal year
(B) Being a bookkeeper doesn’t mean that one must master both accrual and cash accounting
(C) Bookkeepers are only dealing with taxes
(D) Bookkeeping is a job that can be done from home

18. In the first sentence of the second paragraph, “one of the primary things” implies that
(A) It is the most important thing
(B) It is among the most important things
(C) It is an important thing
(D) It is primary least important

19. The word “client” is mentioned multiple times. What does it refer to?
(A) Auditors of companies
(B) State and federal tax officers
(C) Bookkeeping service users
(D) Common people

20. The term “accrual” and “cash” found in the text is a type of …….
(A) Bookkeepers
(B) Companies
(C) Clients
(D) Accounting

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TEXT 5
Accounting is thousands of years old; the earliest accounting records, which date back more than 7,000
years, were found in the Middle East. The people of that time relied on primitive accounting methods to
record the growth of crops and herds. Accounting evolved, improving over the years and advancing as
business advanced.

Today, accounting is called "the language of business" because it is the vehicle for reporting financial
information about a business entity to many different groups of people. Accounting that concentrates
on reporting to people inside the business entity is called management accounting and is used to
provide information to employees, managers, owner-managers and auditors. Management accounting
is concerned primarily with providing a basis for making management or operating decisions.
Accounting that provides information to people outside the business entity is called financial accounting
and provides information to present and potential shareholders, creditors such as banks or vendors,
financial analysts, economists, and government agencies. Because these users have different needs,
the presentation of financial accounts is very structured and subject to many more rules than
management accounting. The body of rules that governs financial accounting is called Generally
Accepted Accounting Principles, or GAAP.

21. Primitively, accounting methods are used for recording the “growth” of crops and herds. It means
(A) The weight of each animals were accounted for in ancient Middle East
(B) The number of animals in the herds are recorded by the ancient people
(C) Ancient people don’t trade their crops
(D) People grew rice in Middle East

22. According to the text, management accounting most likely is a …….

(A) A type of accountant
(B) Accounting with internal purposes
(C) People involve in a company
(D) Employees, owners-managers and auditors

23. Financial and management accounting is differentiated mainly by …….

(A) Its method
(B) Its users
(C) Its structures
(D) Its principles

24. In the last sentence of the text, the word “governs” can be replaced by …….
(A) Regulates
(B) Initiates
(C) Writes
(D) Codifies

25. The most suitable title for the text is …….

(A) Accounting
(B) The history of accounting
(C) Users of financial reports
(D) Middle East Government

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Part B. Grammar
Direction:
Choose the correct answer from each question provided below!

26. They would have easily beaten their opponent in that match if they ……. during the game.
(A) Kept their concentrations
(B) Had kept their concentrations
(C) Didn’t keep their concentrations
(D) Hadn’t kept their concentrations

27. There was an earthquake in my hometown last month. It was just a small one, but I could feel the
ground …….
(A) shaking
(B) shaken
(C) to shake
(D) to be shaken

28. Living alone can be difficult; ……., many single people prefer living with their family.
(A) however
(B) moreover
(C) otherwise
(D) therefore

29. Digitalis is a drug ……. from the seed and leaves of plant with the same and a used a cardiac
stimulant.
(A) that prepares
(B) which prepares
(C) that is prepared
(D) which is prepared

30. When she was asked ……. of the museum she quickly replied that it had taugh her a great deal
about the history of Kraton Jogja
(A) what did she think
(B) what she thought
(C) what had she thought
(D) what she has thought

31. John Smith, ……. of economic crimes, tax evasion and fraud, is being accused of attempted murder
now.
(A) of that he was accused
(B) that was accused
(C) whom he was accused
(D) who was accused

32. ……. getting the highest result in the class, John still had problems with the teacher.
(A) Despite of
(B) In spite of
(C) Even though
(D) Nonetheless

33. George Washington once said that ……. have virtue enough to withstand the highest bidder.

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 (A) few men
(B) the few men
(C) few are the men
(D) the men are few

34. ……. appeared to be coming from the science lab next door.
(A) The pungent unpleasant odor of burning plastic
(B) The unpleasant pungent odor of burning plastic
(C) The pungent unpleasant odor of plastic burning
(D) The unpleasant odor pungent of burning plastic

35. It ……. to me whether we meet them or not.

(A) makes no difference
(B) makes not a difference
(C) is indifferent
(D) is not a difference

36. Only after they had completed the analysis to that degree ……. how to apply technology to the
needs of our enterprise.
(A) did they ask to begin
(B) did they begin to ask
(C) they did begin to ask
(D) to ask did they begin

37. In general, ……. have a professional obligation to protect confidential sources of information.
(A) which journalists
(B) journalists
(C) journalists, they
(D) journalists that

38. ……. in history caused as much shock and grief worldwide as the 2004 tsunami disaster in Asia.
(A) None natural disaster
(B) That natural disaster
(C) No natural disaster
(D) The natural disaster

39. Before Johnson & Smith reached great heights in the business world, ……. encountered many great
difficulties in promoting their theories and methods.
(A) they
(B) who
(C) which
(D) and

40. ……. air is composed of about 78 percent nitrogen and only about 21 percent oxygen, is a little
known fact on the streets.
(A) How that
(B) That
(C) When
(D) However

41. In that particular department of the company, production ……. day and night.
(A) going often keeps
(B) keeps often going
(C) keeps going often
(D) often keeps going
42. They are rich enough to own ……..
(A) not a helicopter only, but a yacht as well

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 (B) not only a helicopter, but a yacht as well
(C) only a helicopter, but a yacht as well
(D) as well as a helicopter, not only a yacht

43. Photography changed dramatically ……. introduced instant pictures.

(A) when Polaroid
(B) Polaroid
(C) when was
(D) it when Polaroid

44. ……. sharks, whales and dolphins are warm blooded mammals.
(A) Unlike
(B) Not likeness to
(C) Alike
(D) Dislike

45. The USS Constitution, the oldest ship still in active service in the U.S. Navy, ……. in 1797.
(A) when it launched
(B) that was launched
(C) launching
(D) was launched

46. ……. the end of the whaling industry came hard times for seaports like New Bedford and Nantucket.
(A) Was it
(B) This
(C) Moreover
(D) With

47. One purpose ……. to make up for money spent in the French and Indian War.
(A) of the Stamp Act which was
(B) the Stamp Act
(C) of the Stamp Act was
(D) of the Stamp Act

48. Strangely enough, the Bunker Hill monument ……. on Breed's Hill where the actual battle took
place.
(A) is located
(B) has situated
(C) to situate
(D) locating

49. With the publishing of Thoreau's On Walden Pond ……. of the wonder of Nature.
(A) his appreciation
(B) came a new appreciation
(C) appreciated
(D) the author appreciated

50. Samuel Adams argued that to live in a truly free and noble state the people permitted to vote .......
even to the point of including women.
(A) would be larger
(B) should be increased
(C) should larger
(D) is
Part C. Vocabulary
Direction:
Choose the correct one or find the best synonym for each question!

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51. ……. is a process where accounts receivable are sorted out by age (typically current, 30 to 60 days
old, 60 to 120 days old, and so on.) Aging permits collection efforts to focus on accounts that are
long overdue.
(A) Amortize
(B) Aging
(C) Accrual
(D) Accounting

52. A careful review of financial records to verify their accuracy refers to the terms of .......
(A) Auditing
(B) Budgeting
(C) Capitalizing
(D) Reviewing

53. The amount of actual cash generated by business operations, which usually differs from profits
shown is also well known as .......
(A) debit
(B) credit
(C) cash flow
(D) amortization

54. What we call ....... is a portion of the after-tax profits paid out to the owners of a business as a
return on their investment.
(A) equity
(B) expenditure
(C) share
(D) dividend

55. In a company ....... is the sum of all financial records of salaries for an employee, wages, bonuses
and deductions.
(A) financial statement
(B) budgeting
(C) payroll
(D) ledger

56. The year 2001 witnessed a series of financial information frauds involving Enron Corporation,
auditing firm Arthur Andersen, the telecommunications company WorldCom, Qwest and Sunbeam,
among other well-known corporations.
(A) deceptions
(B) hoaxes
(C) processes
(D) influences

57. Initially, owner equity is affected by capital contributions such as the issuance of stock..
(A) publishing
(B) production
(C) offering
(D) distribution

58. Restrictive endorsement is an endorsement restricting further transfer of a check’s ownership.

(A) support
(B) spirit
(C) statement
(D) courage

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59. Profits which is not distributed to shareholders as dividends, the accumulation of a company's
profits less any dividends paid out is also known as retained earnings.
(A) preserved
(B) utilized
(C) optimized
(D) amortized

60. When a transaction occurs, the total assets of the business may change, but the equation will
remain in balance.
(A) loiter
(B) take
(C) melt
(D) put

61. Sunk Cost is defined as money already spent and gone, which will not be recovered no matter what
course of action is taken.
(A) saved
(B) placed
(C) affected
(D) improved

62. While the general journal is organized as a chronological record of transactions, the ……. is
organized by account.
(A) goodwill
(B) checking-account
(C) ledger
(D) balance sheet

63. Accounting reveals profit or loss for a given period, and the value and nature of a firm's assets,
…….. and owners' equity.
(A) liabilities
(B) expenditures
(C) movements
(D) supplies

64. A company that focuses in a business that buys and sells merchandise to retail merchandising
businesses is called .......
(A) producer
(B) distributor
(C) wholesaler
(D) retailer

65. A state of business which 2 or more persons combine assets is also called .......
(A) friendship
(B) partnership
(C) trust
(D) company

66. A company's basic wealth or often called ........ is defined the account used to summarize the
owner’s equity in a business.
(A) capital
(B) equity
(C) balance
(D) petty cash

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67. The activity of transferring information from a journal entry to a ledger account is widely known as
.......
(A) balancing
(B) recording
(C) posting
(D) noting

68. In general ……. establishes budget and actual cost of operations, processes, departments or
product and the analysis of variances, profitability or social use of funds.
(A) management accounting
(B) governmental accounting
(C) tax accounting
(D) cost accounting

69. ...... such as employee wages or subcontractor fees paid out or promised, are not recognized as
expenses (cost of goods sold), but as assets (deferred expenses), until the actual products are
sold.
(A) accrued expenses
(B) deferred expenses
(C) prepaid expenses
(D) financing expenses

70. The ……. is usually prepared by a bookkeeper or accountant who has used daybooks to record
financial transactions and then post them to the nominal ledgers and personal ledger accounts.
(A) final balance
(B) trial balance
(C) account balance
(D) financial statement

Part D. Error Analysis

Direction:
Choose one among the underline words/phrases as the mistake of the sentence!

71. It was quite difficult for American Indians to do the negotiate for a peace treaty or declare war in
A B
their native language, so they used a universally understood form of signs language.
C D

72. The family next door had just moving from Arizona before they left again for a vacation.
A B C D

73. My mom rarely misses the Cinta Fitri show at RCTI, no matter what the circumstances are.
A B C D

74. We are suppose to read all of chapter seven and answer the questions for tomorrow’s class.
A B C D

75. The election process took about two months of period to be finished to pop out the result of
A B C
the riddle about who is going to lead this big nation.
D

76. Daniel’s gaining weight is probably caused by his persistent on giving up smoking a year ago.
A B C D

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77. They told us why the house is told to be haunted and since when did the creepy legend started.
A B C D

78. The President of United States and his wife, as well as other respected guest, are having their
A B
visit to Yogyakarta to see the latest condition of the city due to the severe earthquake.
C D

79. The boys are about to leave and having their days off to the camping site, trying to live in the wild.
A B C D

80. Unless she hands the materials in to the Director on time, she won’t get him to be disappointed.
A B C D

81. The students have a difficulty in understanding the materials, so they politely ask the lecturer if he
A B
could repeat again what he has just said before.
C D

82. Realizing that the exam is near, Angga decided to avoid to go out too often with his buddies.
A B C D

83. I was driving home lately when I was seeing a guy lying on the road, so I stopped and helped him.
A B C D

84. His outstanding achievement includes the researches he has conducted and the results he gets.
A B C D

85. The old castle, standing firmly on the island shore, has frequently visited by foreign tourists.
A B C D

86. I am able to swim very well when I was seven, but now I find myself couldn’t do it at all.
A B C D

87. Why do you prefer having an apple than eating a watermelon as a dessert?
A B C D

88. We have flown for six hours and we are having another six hours later.
A B C D

89. The more you practiced your English, the better fluency you will get in your pronunciation.
A B C D

90. He’s just too busy to work on his project that he often forgets how to get along with his daughter.
A B C D

91. Getting enough rest and doing regular exercises will help you to stay fit going through the days.
A B C D

92. I am trying hard to persuade my sister to drive me to school but I just can’t make her to do it.
A B C D

93. The building is a 15 stories tall sky scrapper built in the late 90s to be the landmark of this city.
A B C D

94. We sometimes miss the neighborhood when we grew up and had our old time together.

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 A B C D

95. If I had set my alarm clock, I wouldn’t have been late for today’s course and get humiliated.
A B C D

96. The entire victims wished that they will be having their new houses by the end of this year.
A B C D

97. Could you please let me know when shall we submit our assignment?
A B C D

98. Donny does not mind to do some extra work, but he surely doesn’t like to be criticized.
A B C D

99. Have you considered to move to an apartment closer to your office at a more reasonable price?
A B C D

100. English is absolutely not as difficult as you thought if only you always try practicing it.
A B C D

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