Professional Documents
Culture Documents
Latihan 16
Latihan 16
Produk A
Produk B
Produk C
Produk D
Produk E
1
Rp1,250.00
Rp1,500.00
Rp1,562.50
Rp1,625.00
Rp1,750.00
2
2,500.00
3,000.00
3,125.00
3,250.00
3,500.00
3
3,750.00
4,500.00
4,687.50
4,875.00
5,250.00
4
5,000.00
6,000.00
6,250.00
6,500.00
7,000.00
5
6,250.00
7,500.00
7,812.50
8,125.00
8,750.00
6
7,500.00
9,000.00
9,375.00
9,750.00
10,500.00
7
8,750.00
10,500.00
10,937.50
11,375.00
12,250.00
8
10,000.00
12,000.00
12,500.00
13,000.00
14,000.00
9
11,250.00
13,500.00
14,062.50
14,625.00
15,750.00
10
12,500.00
15,000.00
15,625.00
16,250.00
17,500.00
11
13,750.00
16,500.00
17,187.50
17,875.00
19,250.00
12
15,000.00
18,000.00
18,750.00
19,500.00
21,000.00
13
16,250.00
19,500.00
20,312.50
21,125.00
22,750.00
14
17,500.00
21,000.00
21,875.00
22,750.00
24,500.00
15
18,750.00
22,500.00
23,437.50
24,375.00
26,250.00
16
20,000.00
24,000.00
25,000.00
26,000.00
28,000.00
17
21,250.00
25,500.00
26,562.50
27,625.00
29,750.00
18
22,500.00
27,000.00
28,125.00
29,250.00
31,500.00
19
23,750.00
28,500.00
29,687.50
30,875.00
33,250.00
20
25,000.00
30,000.00
31,250.00
32,500.00
35,000.00
21
26,250.00
31,500.00
32,812.50
34,125.00
36,750.00
22
27,500.00
33,000.00
34,375.00
35,750.00
38,500.00
23
28,750.00
34,500.00
35,937.50
37,375.00
40,250.00
24
30,000.00
36,000.00
37,500.00
39,000.00
42,000.00
25
31,250.00
37,500.00
39,062.50
40,625.00
43,750.00
UK
Produk F
Produk G
Produk H
Rp1,875.00
Rp2,000.00
Rp2,187.50
3,750.00
4,000.00
4,375.00
5,625.00
6,000.00
6,562.50
7,500.00
8,000.00
8,750.00
9,375.00
10,000.00
10,937.50
11,250.00
12,000.00
13,125.00
13,125.00
14,000.00
15,312.50
15,000.00
16,000.00
17,500.00
16,875.00
18,000.00
19,687.50
18,750.00
20,000.00
21,875.00
20,625.00
22,000.00
24,062.50
22,500.00
24,000.00
26,250.00
24,375.00
26,000.00
28,437.50
26,250.00
28,000.00
30,625.00
28,125.00
30,000.00
32,812.50
30,000.00
32,000.00
35,000.00
31,875.00
34,000.00
37,187.50
33,750.00
36,000.00
39,375.00
35,625.00
38,000.00
41,562.50
37,500.00
40,000.00
43,750.00
39,375.00
42,000.00
45,937.50
41,250.00
44,000.00
48,125.00
43,125.00
46,000.00
50,312.50
45,000.00
48,000.00
52,500.00
46,875.00
50,000.00
54,687.50
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
$4
Aust.$
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
$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
$7
Fr.
2.411155
2.6522705
3.1345015
3.375617
3.6167325
4.0989635
4.340079
4.82231
5.0634255
5.5456565
5.786772
6.0278875
6.5101185
6.9923495
7.4745805
7.715696
7.9568115
HK.$
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
$10
$11
$13
$14
$15
$17
$18
$20
$21
$23
$24
$25
$27
$29
$31
$32
$33
Yen
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
Nama Pelanggan
1 Toko Alamanda
2 Bermuda Komputer
3 UD Cahaya Kita
4 Maya Komputer
5 Eka Furniture
6 Fajar Agency
7 Toko Juwita
8 Utama Elektronic
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
3,700,000
7,800,000
7,200,000
2,800,000
6,500,000
4,500,000
5,000,000
5,750,000
8,000,000
7,500,000
5,200,000
6,400,000
4,700,000
5,750,000
8,000,000
9,500,000
8,500,000
Umur
Piutang
204
184
164
128
122
97
85
72
66
53
41
35
32
28
22
18
14
hari
hari
hari
hari
hari
hari
hari
hari
hari
hari
hari
hari
hari
hari
hari
hari
hari
% Kerugian
Piutang
30%
30%
30%
30%
30%
20%
10%
10%
10%
5%
5%
5%
5%
2%
2%
2%
2%
Total
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
PT Gagak Rimang
Neraca Komprehensif
Per 31 Desember 1999 dan 2000
2000
Kas
55000
Surat Berharga
25000
Piutang Dagang
68000
Persediaan
75000
Jumlah Aktiva Lancar
223000
Tanah
110000
Gedung
750000
Akumulasi Depresiasi Gedung
-140000
Mesin
240000
Akumulasi Depresiasi Mesin
-38000
Jumlah Aktiva Tetap
922000
Total Aktiva
1145000
Utang
Utang
Utang
Utang
Dagang
Gaji dan Upah
Deviden
Pajak Penghasilan
Jumlah Kewajiban Lancar
Utang Hipotek
Utang Obligasi
Jumlah Kewajiban Jangka Panjang
Jumlah Kewajiban
Modal Saham
Agio Saham
Laba ditahan
Jumlah Ekuitas
Total Kewajiban dan Ekuitas
78000
10500
10000
5000
103500
30000
300000
330000
433500
320000
210000
161500
691500
1125000
9000
40000
20000
72000
80000
212000
120000
700000
-120000
205000
-30000
875000
1087000
70000
10000
0
15000
95000
0
300000
300000
395000
300000
192000
200000
692000
1087000
PT Gagak Rimang
Laporan Laba Rugi dan Perubahan Laba ditahan
Untuk Tahun yang Berakhir 11 Desember 2000
Penjualan
Harga Pokok Penjualan
Laba Kotor
Biaya Operasi
Biaya Penjualan dan Administrasi
Biaya Depresiasi gedung
Biaya Depresiasi mesin
Biaya Gaji dan Upah
480000
-200000
280000
100000
20000
8000
50000
178000
102000
8000
110000
20000
90000
200000
290000
128500
161500
Dividen
Laba ditahan 21 Desember 2000
Liquidity ratio
Current ratio
Acid-test ratio
Cash ratio
2.154589372
1.429951691
0.531400966
Activity ratio
Receivables turnover
Inventory turnover
6.857142857
6.193548387
Prolitability ratio
Profit margin on sales
Rate of return on assets
0.1875
0.080645161