Raymond N. Johnson
Portland State University
Chapter Overview
Ikhtisar Aktiva tetap bersih dan bagaimana aktiva itu dibiayai untuk industri tertentu
Hotel AT bersih sebagai % dari total aktiva Hutang operasi sbg % dari total aktiva Pembiayaan dengan hutang sbg % daritotal aktiva Ekuitas sbg % dari total aktiva 75% Sekolah 57% Pengecer makanan 42% Pabrikan perabot RT 36% Komputer elektronik 16%
25%
23%
36%
47%
56%
65%
19%
33%
23%
10%
10%
58%
31%
30%
34%
100% Penjulanan terhadap aktiva tetap bersih Penjualan terhadap total aktiva 0,8
100% 1,3
100% 1,6
100% 3,7
100% 17,3
0,6
0,8
0,7
1,4
2,8
Financing Cycle
Financing Cycle
Inherent Risk
Analytical Procedures
Study Break
4. This cycle involves activities such as acquiring debt, issuing bonds, and issuing common stock.
A. B. C. D. Investing Cycle Financing Cycle Cash Disbursements Cycle Cash Receipts Cycle
B. Financing Cycle
Study Break
5. This financing function involves making payments to the proper payees in according with board of director or management authorizations.
A. B. C. D. Authorizing bonds Authorizing capital stock Paying bond interest and cash dividends Recording financing transactions
Study Break
6. All of the following are tests of details of balances for the financing cycle, except:
A. B. C. D. Confirmation of accounts payable Confirmation of long-term debt Review authorization and contracts Recalculate interest expense
Analytical Procedures