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A.

Data dan Pemecahan Kasus


a. Data :
1. Neraca

Tahun
Nama Akun
2000 2001 2002 2003 2004
Kas dan Sekuritas $155,000.00 $309,099.00 $75,948.00 $28,826.00 $18,425.00
Piutang Usaha $10,000.00 $12,000.00 $20,000.00 $77,653.00 $90,078.00
Persediaan $250,000.00 $270,000.00 $500,000.00 $520,000.00 $560,000.00
Total Aktiva
Lancar $415,000.00 $591,099.00 $595,948.00 $626,479.00 $668,503.00
Tanah, bangunan,
pabrik, dan
peralatan $250,000.00 $250,000.00 $500,000.00 $500,000.00 $500,000.00
Akumulasi dan
depresiasi $(25,000.00) $(50,000.00) $(100,000.00) $(150,000.00) $(200,000.00)
Total Aktiva
Tetap $225,000.00 $200,000.00 $400,000.00 $350,000.00 $300,000.00
Total Aktiva $640,000.00 $791,099.00 $995,948.00 $976,479.00 $968,503.00
Tahun
Nama Akun
2000 2001 2002 2003 2004
Pinjaman bank jangkapendek $50,000.00 $145,000.00 $140,000.00 $148,000.00 $148,000.00
Utang usaha $10,000.00 $10,509.00 $19,998.00 $15,995.00 $16,795.00
Akrual $5,000.00 $5,100.00 $7,331.00 $9,301.00 $11,626.00
Kewajiban Lancar $65,000.00 $160,609.00 $167,329.00 $173,296.00 $176,421.00
Pinjaman bank jangka panjang $63,366.00 $98,000.00 $196,000.00 $190,000.00 $183,000.00
Hipotek $175,000.00 $173,000.00 $271,000.00 $268,000.00 $264,000.00
Utang Jangka Panjang $238,366.00 $271,000.00 $467,000.00 $458,000.00 $447,000.00
Total Kewajiban $303,366.00 $431,609.00 $634,329.00 $631,296.00 $623,421.00
Saham Biasa (100.000
Lembar) $320,000.00 $320,000.00 $320,000.00 $320,000.00 $320,000.00
Laba Ditahan $16,634.00 $39,493.00 $41,619.00 $25,184.00 $25,082.00
Total Ekuitas $336,634.00 $359,493.00 $361,619.00 $345,184.00 $345,082.00
Total Kewajiban dan Ekuitas $640,000.00 $ 791,102.00 $995,948.00 $976,480.00 $968,503.00
2. Laba Rugi
Nama Akun 2000 2001 2002 2003 2004

Penjualan Bersih $600,000.00 $655,000.00 $780,000.00 $873,600.00 $1,013,376.00


HPP $480,000.00 $537,100.00 $655,200.00 $742,560.00 $861,370.00
Laba Kotor $120,000.00 $117,900.00 $124,800.00 $131,040.00 $152,006.00
Beban Adm dan
Penjualan $30,000.00 $15,345.00 $16,881.00 $43,680.00 $40,535.00
Depresiasi $25,000.00 $25,000.00 $50,000.00 $50,000.00 $50,000.00
Beban Rupa-Rupa $2,027.00 $3,557.00 $5,725.00 $17,472.00 $15,201.00
Total Beban Operasi $57,027.00 $43,902.00 $72,606.00 $111,152.00 $105,736.00
EBIT $62,973.00 $73,998.00 $52,194.00 $19,888.00 $46,270.00
Bunga Jangkap Pendek $15,000.00 $15,950.00 $14,000.00 $13,320.00 $13,320.00
Bunga Jangka Panjang $8,000.00 $7,840.00 $15,680.00 $15,200.00 $14,640.00
Bunga Hipotek $12,250.00 $12,110.00 $18,970.00 $18,760.00 $18,480.00
Total Bunga $35,250.00 $35,900.00 $48,650.00 $47,280.00 $46,440.00
EBT $27,723.00 $38,098.00 $3,544.00 $(27,392.00) $(170.00)
Pajak $11,089.00 $15,239.00 $1,418.00 $10,957.00 $68.00
EAT $16,634.00 $22,859.00 $2,126.00 $(38,349.00) $(238.00)