TUGAS/QUIZ PERT.

KE 4
HITUNG RASIO-RASIO KEUANGAN
DENGAN MENGGUNAKAN DATA
ILUSTRASI DI BAWAH INI :
 Ilustrasi Laporan Keuangan Perusahaan

Sebagai contoh untuk menghitung ratio-ratio finansial akan

digunakan laporan rugi laba dan neraca perusahaan
“BERKAH” untuk tahun 20X0 dan 20X1 disajikan pada
tabel 1 dan 2. Dimana perhitungan ratio hanya untuk tahun
20X1.
Informasi lain tentang laporan keuangan perusahaan
“BERKAH” adalah sbb :
• Penjualan kredit sebesar 95% dan sisanya 5% secara
tunai
• Pembelian kredit pada tahun 20X0 adalah sebesar
Rp.963.000 dan pada tahun 20X1 sebesar Rp.
1.233.500.
 TABEL 1

LAPORAN RUGI LABA PERUSAHAAN "BERKAH"

TAHUN 20X0 DAN 20X1
31 Desember
20X0 20X1
Sales 2.600.000 3.075.000
Cost of goods sold 1.934.110 2.326.925
Gross profit 665.890 748.075
Operating expenses :
- Selling expense 108.090 100.500
- General and administrative expense 190.020 190.005
- Lease expense 63.880 69.000
Total operating expense 361.990 359.505
Operting profit 303.900 388.570
Interest expense 58.850 62.340
Earning before taxes 245.050 326.230
Taxes 29% 71.065 94.607
Earning after taxes 173.986 231.623
Preferred stock devidend 10.000 10.000
Earning available for common stockholders 163.986 221.623
Common stock devidend 97.595 101.133
Retained Earning 66.391 120.490
 TABEL 2
NERACA PERUSAHAAN "BERKAH" TAHUN 20X0 DAN 20X1
31 Desember
Assets 20X0 20X1
Current Assets
Cash 287.720 362.970
Marketable securities 50.765 68.160
Account receivable 383.860 502.700
Inventories 280.855 288.885
Total current assets 1.003.200 1.222.715
Fixed Assets
Land Building 1.902.960 2.071.600
Machinery and equipment 1.692.260 1.743.225
Furniture and fixtures 286.210 316.190
Vehicles 314.290 274.700
Other 126.980 140.360
Total fixed assets 4.322.700 4.546.075
Less : Accumulated depreciation 2.056.250 2.172.000
Total net fixed assets 2.266.450 2.374.075
Total Assets 3.269.650 3.596.790
Liabilities and stockholders' equity
Current liabilities
Account payable 270.160 381.890
Notes payable & current pertion of long term debt 58.000 79.380
Accruals 153.780 159.480
Total current liabilities 481.940 620.750
Long term debt*) 966.860 1.022.450
Total liabilities 1.448.800 1.643.200
Stockholder equity :
Preferred stock cumulative 5%, Rp 1.000 par, 200 shares
authorized and issued 200.000 200.000
Common stock Rp 250 par, 10.000 shares authorized;
shares issued and outstanding in 20X1 = 765,
in 20X0 = 762 190.500 191.250
Paid in capital in excess on common stock 417.500 429.000
Retained earning 1.012.850 1.133.340
Total stockholder's equity 1.820.850 1.953.590
Total liabilities and stockholder's equity 3.269.650 3.596.790
*) jumlah angsuran pinjaman jangka panjang ditetapkan sebesar Rp.71.000 per tahun