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1.

Comparative financial statements of Toko Belinyu are presented below :


Income Statements of December 31
2014
2013
Rp.1.818.500.000
Rp.1.750.500.000
Rp.1.011.500.000
Rp.996.000.000
Rp.807.000.000
Rp.754.500.000
admin.
Rp.516.000.000
Rp.479.000.000

Net sales
COGS
Gross profit
Selling
&
Expense
Operating income
Rp.291.000.000
Interest expense
Rp.18.000.000
Income before tax
Rp.273.000.000
Income tax expense
Rp.81.000.000
Net income
Rp.192.000.000
Financial Statements Position December 31

Rp.275.000.000
Rp.14.000.000
Rp.261.500.000
Rp.77.000.000
Rp.184.500.000

Assets
2014
2013
Plant assets (net)
Rp. 600.300.000
Rp. 520.300.000
Current assets
Inventory
Rp.123.000.000
Rp.115.500.000
A/R (net)
Rp.117.800.000
Rp.102.800.000
Short-tem investments
Rp.69.000.000
Rp. 50.000.000
Cash
Rp.60.100.000
Rp.64.200.000
Total current assets
Rp.369.900.000
Rp.332.500.000
Total assets
Rp.970.200.000
Rp.852.800.000
Equity and Liabilities
Ordinary capitalRp.280.000.000
Rp.300.000.000
R/E
Rp.286.700.000
Rp.165.400.000
Total equity
Rp.566.700.000
Rp.465.400.000
Current liabilities
A/P
Rp.160.000.000
Rp.145.400.000
Income taxes payable
Rp.43.500.000
Rp.42.000.000
Total current liabilities
Rp.203.500.000
Rp.187.400.000
Total liabilities
Rp.403.500.000
Rp.387.400.000
Total equity and liabilities
Rp.970.200.000
Rp.852.800.000
Assume all sales were on account and there are 57.000 shares of ordinary capital
in 2014, compute:
- Horizontal analysis for Financial Statement position
- Common size analysisi for I/S year 2014
-Return on ordinary capital; - Current ratio
-Debt to total asset: - Inventory turnover
2. Bopak Costello Co. bought an equipment that had purchased price Rp.
450.000.000.Assume imported tax and value added tax Rp 5.000.000 and
Rp 45.000.000 in a row. Determine depreciation expense each year using
double decliningmethod if the machine has 5 year lifes and Rp
50.000.000 of salvage value.
3. A bond has 10 years of maturity, 8% of coupon, Rp. 1.000.000.000 of
principal. If bond yield 10% per annum and semiannually payments,
determine bond fair price and make schedule of ammortization using
market effective rate!!!

4. Comparative financial statement of PT. Regal Legit as following:


Assets
Plant assets
Acc-depreciation
Investments
Inventories
A/R
Cash

2010
Rp.315.000.000
(Rp.44.500.000)
Rp.79.500.000
Rp.126.900.000
Rp.60.800.000
Rp.102.700.000

2009
Rp.205.000.000
(Rp.40.000.000)
Rp.107.000.000
Rp.102.650.000
Rp.37.000.000
Rp.33.400.000

Equity and Liabilities


Ordinary capital
Rp.250.000.000
Rp.200.000.000
R/E
Rp.172.600.000
Rp.107.940.000
Bonds payable
Rp.145.000.000
Rp.70.000.000
A/P
Rp.57.700.000
Rp.48.280.000
Accrued
expensex
Rp.15.100.000
Rp.18.830.000
payable
Arrange statement of Cash Flow using indirect method if:
- Net income on December 31, 2010 was Rp. 112.660.000
- Depreciation expense Rp.30.500.000
- Purchased new plant assets Rp.146.000.000
- Investments were sold at cost
- Gain from plant asset sold Rp.5.000.000
- Cash dividend was paid Rp. 48.000.000
5. PT.