Buatlah Neraca dan Laba Rugi untuk PT.

ABC menggunakan data berikut :

Penyelesaian :
Debt ratio 1/2 Debt Ratio =
acid test ratio 1 1/3 1/2 =
asset turnover 4x Debt Ratio =
average collection periode 27 hari
gross profit margin 44,643% Total Aset Turnover =
inventory turnover 12,4 x 4=
total asset 28 juta 112.000.000 =
operating expense 16,4 juta
interest exppense 6,72 juta Gross Profit Margin =
tax 40% 44,643% =
long term debt 6,5 juta 50.000.160 =
retained earning 4 juta
1 tahun 360 hari
Gross Profit =
Buatlah Laporan Laba Rugi dan Neraca

Inventory turnover =
12,4 =
Average inventory =

Acid test ratio =

1 1/3
10,000,000
14,999,987.10

average collection periode

8,
nyelesaian :
Total Hutang / Total Aset INCOME STATEMENT
Debt ratio / 28.000.0000 Sales
14000000 COGS
GP
tal Aset Turnover = Sales / Total Aktiva Operating Expense
4 = Sales / 28.000.000 Operating Profit
112.000.000 = Sales Interest
EBT
oss Profit Margin = Sales - COGS / Sales Tax
44,643% = 112.000.000 - COGS / 112.000.000 EAT
50.000.160 = 112.000.000 - COGS
COGS = 61,999,840

Gross Profit = Sales - COGS

112.000.000 - 61.999.840
50000160

ventory turnover = COGS / Average inventory BALANCE SH

12,4 = 61.999.840 / average inventory cash
erage inventory = 4,999,987.10 Account receivable
Inventory
id test ratio = (aset lancar - persediaan) / kewajiban Total Current asset
1 1/3 (aset lancar - 4.999.987,10) / 7.500.000
10,000,000 aset lancar - 4.999.987,10 Fix Asset
14,999,987.10 aset lancar
Total Aktiva
erage collection periode = account receivable / (sales / 360)
27 account receivable / (112.000.000 / 360)
27 account receivable / (311.111,11)
8,400,000 account receivable
COME STATEMENT
112,000,000
-61,999,840
50,000,160
-16,400,000
33,600,160
-6,720,000
26,880,160
10,752,064
16,128,096

BALANCE SHEET
1,600,000.03 Current Liability 7,500,000
8,400,000 long term debt 6,500,000
4,999,987.10
14,999,987.10 Total Liability 14,000,000

13,000,012.90 common stock 10,000,000

retained earning 4,000,000
28,000,000 Total Passiva 28,000,000