-> JIKA DPR "0"

2000A % of Sales
Asset :
Current Asset 3 25%
Fixed Asset 6 50%
Total Asset 9

Liability & Equity :

Account Payable 3 25%
Accrued Expense n.a
Notes Payable n.a
Long Term Debt 2 n.a
Total Liabilities 5
Common Stock 1 n.a
Paid in Capital 1.8 n.a
Retained Earning 1.2
Total Equity 4
Total Liabilities & Equity 9
DFN
Balance

*Ket :

- Retained Earning = Ending Net Income ( jika Deviden "0")

= 2,0

- Retained Earning 2000B = Retained Earning 2000A + Reatained Earning (ending)

= 1,2 +2,0
= 3,2
- DFN negatif bisa untuk mengurangi utang dan bisa menarik saham beredar
 2000B

3.75
7.5
11.25

3.75 =3,75-0,3 =3,45

0
0
2
5.75
1 = 1-0,2 =0,8
1.8
3.2
6
11.75
-0.5
11.25
-> JIKA DPR "40%"
2000A % of Sales
Asset :
Current Asset 3 25%
Fixed Asset 6 50%
Total Asset 9

Liability & Equity :

Account Payable 3 25%
Accrued Expense n.a
Notes Payable n.a
Long Term Debt 2 n.a
Total Liabilities 5
Common Stock 1 n.a
Paid in Capital 1.8 n.a
Retained Earning 1.2
Total Equity 4
Total Liabilities & Equity 9
DFN
Balance
*Ket :

- DPR = 40%

- Deviden payment = DPR * Net Income

= 40% * 2,0 (Ending net income)
0.8

- Retained Earning = Retained Earning (awal) + (Net Income - Deviden Payment)

= 2 - 0,8
= 1,2

- Retained Earning 2000B = Retained Earning 2000A + Retained Earning (ending)

= 1,2 + 1,2
= 2,4

- DFN positif bisa untuk menambah utang dan common stock

 2000B

3.75
7.5
11.25

3.75 =3,75+0,2 =3,95

0
0
2
5.75
1 = 1+0,1 =1,1
1.8
2.4
5.2
10.95
0.3
11.25
-> JIKA DPR "0" , Masih ada Capacity yang menganggur
2000A % of Sales
Asset :
Current Asset 3 25%
Fixed Asset 6 n.a
Total Asset 9

Liability & Equity :

Account Payable 3 25%
Accrued Expense n.a
Notes Payable n.a
Long Term Debt 2 n.a
Total Liabilities 5
Common Stock 1 n.a
Paid in Capital 1.8 n.a
Retained Earning 1.2
Total Equity 4
Total Liabilities & Equity 9
DFN
Balance

*Ket :

- Retained Earning = Ending Net Income ( jika Deviden "0")

= 2,0

- Retained Earning 2000B = Retained Earning 2000A + Reatained Earning (ending)

= 1,2 +2,0
= 3,2

- DFN negatif bisa untuk mengurangi utang dan bisa menarik saham beredar
 2000B

3.75
6
9.75

3.75 =3,75-1 =2,75

0
0
2
5.75
1 = 1-1 =0,8
1.8
3.2
6
11.75
-2
9.75
-> JIKA DPR "40%" , Masih ada Capacity yang menganggur
2000A % of Sales
Asset :
Current Asset 3 25%
Fixed Asset 6 n.a
Total Asset 9

Liability & Equity :

Account Payable 3 25%
Accrued Expense n.a
Notes Payable n.a
Long Term Debt 2 n.a
Total Liabilities 5
Common Stock 1 n.a
Paid in Capital 1.8 n.a
Retained Earning 1.2
Total Equity 4
Total Liabilities & Equity 9
DFN
Balance
*Ket :

- DPR = 40%

- Deviden payment = DPR * Net Income

= 40% * 2,0 (Ending net income)
0.8

- Retained Earning = Retained Earning (awal) + (Net Income - Deviden Payment)

= 2 - 0,8
= 1,2

- Retained Earning 2000B = Retained Earning 2000A + Retained Earning (ending)

= 1,2 + 1,2
= 2,4

- DFN negatif bisa untuk mengurangi utang dan bisa menarik saham beredar
 2000B

3.75
6
9.75

3.75 =3,75-1 =2,75

0
0
2
5.75
1 = 1-0,2 =0,8
1.8
2.4
5.2
10.95
-1.2
9.75