SOAL 1 Berikut ini adalah Statement of Financial Position dan Statement
of Profit (Loss) and Other Comprehensive
MESCO CORP
Statement of Other Comprehensive Income
December 31, Year 3 and Year 2
Tahun 2 Tahun 3
Net Sales 41,204,510 41,802,073
Cost of Goods Sold (19,984,776) (20,709,800)
Gross Profit 21,219,734 21,092,273
-) Marketing & Sell Exp 9,504,976 9,456,014
-) Administrative Expense 3,875,371 3,917,171
Operating Income 7,839,387 7,719,088
Interest Income 3,579 15,776
EBIT 7,842,966 7,734,864
Interest Expense 127,682 108,642
EBT 7,715,284 7,626,222
Income Tax Expense 2,367,099 3,076,319
Net Income 5,348,185 4,549,903
Other Comprehensive Income:
Related tax on other comprehensive (34,223) (92,250)
Total Comprehensive Income 5,313,962 4,457,653
TAX 3.25%
MESCO CORP
Statement of Other Comprehensive Income
December 31, Year 3 and Year 2
Tahun 2 Tahun 3
ASSET
Goodwill 61,925 61,925
Other non current asset 89,882 74,424
Fixed asset 10,422,133 10,627,387
Total Non Current Asset 10,573,940 10,763,736
Account Receivable 4,715,554 4,983,471
Advances and other debtors (marketable securities) 139,271 119,935
Inventories 2,393,540 2,658,073
Prepaid taxes 3,707 47,063
Prepaid expense 109,578 164,820
Cash and cash equivalent 404,784 351,667
Total Current Asset 7,766,434 8,325,029
TOTAL ASSETS 18,340,374 19,088,765
LIABILITIES & EQUITY
EQUITY
Share capital (common shareholder Equity) 76,300 76,300
Additional paid in capital 96,000 96,000
Retained Earnings 6,870,570 9,950,808
TOTAL EQUITY 7,042,870 10,123,108
LIABILITIES
Deffered tax liability 344,965 398,047
Longterm obligation 855,756 412,004
Total Non Current Liabilities 1,200,721 810,051
Bank loan 3,450,000 460,000
Account payable 4,527,110 4,527,600
Other Payable 1,675,111 2,111,540
taxes payable 444,562 1,011,466
Total Current Liabilities 10,096,783 8,155,606
TOTAL LIABILITIES & EQUITY 18,340,374 19,088,765
DIMINTA:
RATIO Tahun 2 Tahun 3
SOAL 2 Berikut ini adalah Statement of Financial Position dan Statement of Profit (Loss) and Other Comprehensive
memberi pinjaman hanya pada salah satu dri mereka. Informasi ringkas dari laporan keuangan kedua
perusahaan adalah sebagai berikut: Anabatic Envy
Technologies Technologies
STATEMENT OF FINANCIAL POSITION
ASSET
Fixed asset 284,000 303,400
Prepaid expense 4,000 5,950
Inventories 83,440 131,500
Trade Receivable 8,100 6,200
Account Receivable 36,400 56,400
Cash and cash equivalent 18,500 33,000
TOTAL ASSETS 434,440 536,450
LIABILITIES & EQUITY
Common Stock ($5/share) 175,000 205,000
Retained Earnings 119,300 139,150
Notes Payable 79,800 100,000
Account payable 60,340 92,300
TOTAL LIABILITIES & EQUITY 434,440 536,450
Anabatic Envy
Technologies Technologies
STATEMENT OF COMPREHENSIVE INCOME
Net Sales 660,000 780,200
Cost of Good Sold 485,100 532,500
Interest Expense 6,900 11,000
Tax 12,800 19,300
Net Income 155,200 217,400
Income/Share 1.94 2.56
Anabatic Envy
Technologies Technologies
SALDO 01/01
Trade Receivable 0 0
Account Receivable 28,800 53,200
Inventories 54,600 106,400
Total Asset 388,000 372,500
Common Stock ($5/share) 175,000 205,000
Retained Earnings 94,300 90,600
TAX 15%
ther Comprehensive
uangan kedua
Anabatic
RATIO Envy Technologies
Technologies
Liquidity Ratio
Current Ratio
Quick Ratio
Collection Period
Days to Sale Inventory
Profitability Ratio
Net Profit Margin
Gross Profit Margin
Activity Ratio
Inventory Turnover
Total Asset Turnover
Account Receivable Turnover
Invesment Ratio
ROA
ROE
Market Ratio
Price Earnings Ratio
Dividend Yield
Noted
Outstanding 35,000 41,000
EPS Rp 1.94 Rp 2.56 NI/Outstanding
Harga saham/lbr Rp 25.00
Dividen Tunai/lbr Rp 1.50
NI/Outstanding
