1. M = 1/3 (utang+modal) 9. 15.900.

000 = modal awal + laba/rugi –

M = 1/3(60 jt+M) prive
M = 20jt + 1/3M 15.900.000 = modal awal + 6.450.000
2/3M = 20 jt – 700.000
M = 30 jt Modal awal = 15.900.000 – 5.750.000
Modal awal = 10.150.000
2. (P-P1)/(P2-P1) = (Q-Q1)/(Q2-Q1)
(P-5)/(7-5) = (Q-6)/(10-6) 10. Jurnal seharusnya
(P-5)/2 = (Q-6)/4 Beban listrik 265 jt
4(P-5) = 2(Q-6) Kas 265 jt
4P-20 = 2Q-12
4P-2Q = 8 Jurnal yg salah
-2Q = 8-4P Beban air 247 jt
Q = 8-4P/-2 Kas 247 jt
Q = -4+2P
Jurnal koreksi
Harga keseimbangan Beban listrik 265 jt
Qd = Qs Beban air 247 jt
-P+11 = -4+2P Kas 18 jt
15 = 3P
P=5

3. Equity = 55 jt+ 30jt – 5 jt = 80 jt

4. Persediaan akhir = (20 unitxRp.

14.000) + (450 unit x Rp. 13.500) =
6.355.000

5. 15% x 72.660 = 10.899  11.700-

10.899 = 801 (credit)

6. MV = PT
104 X 100 = 102P
P = 10400/102
P = 101,96
P = 102

7. FOB Destination Point  biaya

pengiriman ditanggung penjual
FOB Shipping Point  biaya
pengiriman ditanggung pembeli

8. Aktiva = utang + modal

37 jt = utang + 28,6 jt
Utang = 8,4 jt