Latihan 16

PT SEJAHTERA
DAFTAR HARGA PRODUK
Kamis 1 Juni 2010
Unit Produk A
Produk B
Produk C
Produk D
Produk E
Produk F
Produk G
Produk H
1 Rp1,250.00 Rp1,500.00 Rp1,562.50 Rp1,625.00 Rp1,750.00 Rp1,875.00 Rp2,000.00 Rp2,187.50
2
2,500.00
3,000.00
3,125.00
3,250.00
3,500.00
3,750.00
4,000.00
4,375.00
3
3,750.00
4,500.00
4,687.50
4,875.00
5,250.00
5,625.00
6,000.00
6,562.50
4
5,000.00
6,000.00
6,250.00
6,500.00
7,000.00
7,500.00
8,000.00
8,750.00
5
6,250.00
7,500.00
7,812.50
8,125.00
8,750.00
9,375.00
10,000.00
10,937.50
6
7,500.00
9,000.00
9,375.00
9,750.00
10,500.00
11,250.00
12,000.00
13,125.00
7
8,750.00
10,500.00
10,937.50
11,375.00
12,250.00
13,125.00
14,000.00
15,312.50
8
10,000.00
12,000.00
12,500.00
13,000.00
14,000.00
15,000.00
16,000.00
17,500.00
9
11,250.00
13,500.00
14,062.50
14,625.00
15,750.00
16,875.00
18,000.00
19,687.50
10
12,500.00
15,000.00
15,625.00
16,250.00
17,500.00
18,750.00
20,000.00
21,875.00
11
13,750.00
16,500.00
17,187.50
17,875.00
19,250.00
20,625.00
22,000.00
24,062.50
12
15,000.00
18,000.00
18,750.00
19,500.00
21,000.00
22,500.00
24,000.00
26,250.00
13
16,250.00
19,500.00
20,312.50
21,125.00
22,750.00
24,375.00
26,000.00
28,437.50
14
17,500.00
21,000.00
21,875.00
22,750.00
24,500.00
26,250.00
28,000.00
30,625.00
15
18,750.00
22,500.00
23,437.50
24,375.00
26,250.00
28,125.00
30,000.00
32,812.50
16
20,000.00
24,000.00
25,000.00
26,000.00
28,000.00
30,000.00
32,000.00
35,000.00
17
21,250.00
25,500.00
26,562.50
27,625.00
29,750.00
31,875.00
34,000.00
37,187.50
18
22,500.00
27,000.00
28,125.00
29,250.00
31,500.00
33,750.00
36,000.00
39,375.00
19
23,750.00
28,500.00
29,687.50
30,875.00
33,250.00
35,625.00
38,000.00
41,562.50
20
25,000.00
30,000.00
31,250.00
32,500.00
35,000.00
37,500.00
40,000.00
43,750.00
21
26,250.00
31,500.00
32,812.50
34,125.00
36,750.00
39,375.00
42,000.00
45,937.50
22
27,500.00
33,000.00
34,375.00
35,750.00
38,500.00
41,250.00
44,000.00
48,125.00
23
28,750.00
34,500.00
35,937.50
37,375.00
40,250.00
43,125.00
46,000.00
50,312.50
24
30,000.00
36,000.00
37,500.00
39,000.00
42,000.00
45,000.00
48,000.00
52,500.00

Page 31

Latihan 16

25

31,250.00

37,500.00

39,062.50

40,625.00

43,750.00

46,875.00

50,000.00

54,687.50

Page 31

Latihan 16

RUPIAH DALAM KURS VALUTA ASING

Kamis, 17 Juni 1999
Rupiah

US$
Rp10,000.00
Rp11,000.00
Rp13,000.00
Rp14,000.00
Rp15,000.00
Rp17,000.00
Rp18,000.00
Rp20,000.00
Rp21,000.00
Rp23,000.00
Rp24,000.00
Rp25,000.00
Rp27,000.00
Rp29,000.00
Rp31,000.00
Rp32,000.00
Rp33,000.00

Pound
$1
$1
$2
$2
$2
$2
$2
$3
$3
$3
$3
$3
$3
$4
$4
$4
$4

0.801171
0.8812881
1.0415223
1.1216394
1.2017565
1.3619907
1.4421078
1.602342
1.6824591
1.8426933
1.9228104
2.0029275
2.1631617
2.3233959
2.4836301
2.5637472
2.6438643

Aust.$

Sin.$
$2
$2
$3
$3
$3
$3
$3
$4
$4
$4
$5
$5
$5
$6
$6
$6
$6

DM
$2
$2
$3
$3
$3
$4
$4
$4
$5
$5
$5
$5
$6
$6
$7
$7
$7

Fr.
2.411155
2.6522705
3.1345015
3.375617
3.6167325
4.0989635
4.340079
4.82231
5.0634255
5.5456565
5.786772
6.0278875
6.5101185
6.9923495
7.4745805
7.715696
7.9568115

8.08682
8.895502
10.512866
11.321548
12.13023
13.747594
14.556276
16.17364
16.982322
18.599686
19.408368
20.21705
21.834414
23.451778
25.069142
25.877824
26.686506

Page 32

Latihan 16

HK.$

Yen
$10
$11
$13
$14
$15
$17
$18
$20
$21
$23
$24
$25
$27
$29
$31
$32
$33

152.6718
167.93898
198.47334
213.74052
229.0077
259.54206
274.80924
305.3436
320.61078
351.14514
366.41232
381.6795
412.21386
442.74822
473.28258
488.54976
503.81694

Page 32

Latihan 16

Perhitungan Cadangan Kerugian Piutang

12/31/2000
No.

Nama Pelanggan

1 Toko Alamanda
2 Bermuda Komputer
3 UD Cahaya Kita
4 Maya Komputer
5 Elsa Furniture
6 Fajar Agency
7 Toko Juwita
8 Utama Electronic
9 Ninda Komputer
10 Wijaya Komputer
11 Toko Mutaram
12 Jaya Komputer
13 Swadaya Komputer
14 Aninda Komputer
15 UD Sejahtera
16 PT Makmur
17 Toko Bahtera

Jumlah Piutang Tanggal Penjualan Umur Piutang % kerugian Piutang

3,700,000
### 204
7,800,000 Friday, June 30, 2000 184
7,200,000
### 164
2,800,000
### 128
6,500,000
### 122
4,500,000
### 97
5,000,000
### 85
5,750,000
### 72
8,000,000
### 66
7,500,000
### 53
5,200,000
### 41
6,400,000
### 35
4,700,000
### 32
5,750,000
### 28
8,000,000
### 22
9,500,000
### 18
8,500,000
### 14

hari
hari
hari
hari
hari
hari
hari
hari
hari
hari
hari
hari
hari
hari
hari
hari
hari

30%
30%
30%
30%
30%
20%
10%
10%
10%
5%
5%
5%
5%
2%
2%
2%
2%
Total

Page 33

Latihan 16

ng
Cad. Kerugian Piutang
Rp1,110,000
2,340,000
2,160,000
840,000
1,950,000
900,000
500,000
575,000
800,000
375,000
260,000
320,000
235,000
115,000
160,000
190,000
170,000
Rp13,000,000

Page 33

Latihan 16

PT Gagak Rimang
Neraca Komprehensif
Per 31 Desember 1999 dan 2000
Kas
Surat Berharga
Piutang Dagang
Persediaan
Jumlah Aktiva Lancar
Tanah
Gedung
Akumulasi Depresiasi Gedung
Mesin
Akumulasi Depresiasi Mesin
Jumlah Aktiva Tetap
Total Aktiva
Utang
Utang
Utang
Utang

Dagang
Gaji dan Upah
Deviden
Pajak Penghasilan
Jumlah Kewajiban Lancar
Utang Hipotek
Utang Obligasi
Jumlah Kewajiban Jangka Panjan
Jumlah Kewajiban
Modal Saham
Agio Saham
Laba ditahan
Jumlah Ekuitas
Total Kewajiban dan Ekuitas

2000
55000
25000
68000
75000
223000

110000
750000
-140000
240000
-38000
922000
1145000

78000
10500
10000
5000
103500
30000
300000
330000
433500

320000
210000
161500
691500
1125000

Page 35

Latihan 16

ng
nsif
dan 2000

PT Gagak Rimang
Laporan Laba Rugi dan Perubahan Laba dita
Untuk Tahun yang Berakhir 11 Desember 2
9000
40000
20000
72000
80000
212000

120000
700000
-120000
205000
-30000
875000
1087000

70000
10000
0
15000
95000
0
300000

Penjualan
Harga Pokok Penjualan
Laba Kotor
Biaya Operasi :
Biaya Penjualan dan Administrasi
Biaya Depresiasi gedung
Biaya Depresiasi mesin
Biaya Gaji dan Upah
Jumlah Biaya Operasi
Laba Operasi
Pendapatan dari biaya di luar operasi :
Laba Penjualan Tanah
Laba Sebelum Pajak ( earnings before Tax )
Pajak Penghasilan
Laba bersih ( earnings after tax )
Laba ditahan 1 Januari 2000
Dividen
Laba ditahan 21 Desember 2000

300000
395000

300000
192000
200000
692000
1087000

Liquidity ratio
Current ratio
Acid-test ratio
Cash ratio
Activity ratio
Receivables turnover
Inventory turnover
Prolitability ratio
Profit margin on sales
Rate of return on assets

Page 35

Latihan 16

PT Gagak Rimang
Rugi dan Perubahan Laba ditahan
yang Berakhir 11 Desember 2000
480,000
(200,000)
280,000
100,000
20,000
8,000
50,000
178,000
102,000
8,000
110,000
20,000
90,000
200,000
290,000
128,500
161,500

2.154589
1.429952
0.531401

6.857143
6.193548

0.1875
0.080645

Page 35