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Tugas.

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Silahkan kerjakan pertanyaan berikut, gunakan modul terlampir dan BMP untuk
menjawab pertanyaan tersebut, selamat belajar

Tugas harap di upload dalam format perhitungan file excel

Soal

Dari data berikut, perhitungkanlah : 

Rasio Likuiditas, Solvabilitas, Rentabilitas dan Aktivitas

   tahun X1  tahun X2
NERACA    
                                 
Cash                                   17,250
14,950
                                 
Accounts Receivable                                   23,000
56,925
                                 
Marketable Securities                                   11,500
23,000
                               
Inventories                                 103,500
126,500
                                      
Prepaids                                     2,013
863
                               
  Total Current Assets                                 157,263
222,238
Property, Plant, and Equipment,                                
                                245,238
net 246,388
                               
  Total Assets                                 402,500
468,625
     
                                 
Current Liabilities                                   46,000
69,000
                               
Bonds Payable                                 115,000
115,000
                               
Common Equity                                 241,500
284,625
                               
  Total Liabilities & Equity                                 402,500
468,625
LABA (RUGI)    
                               
Sales                                 452,525
471,500
                               
  Cost of Goods Sold                                 208,438
230,000
                               
Gross Profit                                 244,088
241,500
                               
SG&A                                 123,625
126,500
                                 
Interest Expense                                     7,188
11,500
                               
  Net Income                                 113,275
103,500

Jawaban :

Rasio Likuiditas

1. Current Ratio

Rumus : Current Ratio = Aktiva lancar / utang lancar x


100%

Tahun X 1

Current Ratio = 888.950 / 276.000 x 100%

= 3,2 kali

Tahun X2

Current Ratio = 629.050 / 184.000 x 100%

= 3,4 kali

2. Quick Ratio

Tahun X1

Quick ratio = (aktiva lancar – persediaan) / utang lancar

= (888.950 - 506.000) / 276.000

= 1,38

Tahun X2

Quick ratio = (aktiva lancar – persediaan) / utang lancar

= (629.050 - 414.000 / 184.000


= 1,168

3. Cash Ratio

Tahun X1

Cash ratio = (kas + surat berharga) / utang lancar

= (59.800 + 92.000 ) / 276.000

= 0,55

Tahun X2

Cash ratio = (kas + surat berharga) / utang lancar

= (69.000 + 46.000) / 184.000

= 0,625

Rasio Solvabilitas

1. Total Debt to Total Assets Ratio

Tahun X1

Total Utang = (Current Liabilities + Bonds Payable)

= 276.000 + 460.000

= 736.000

Debt Ratio = Total Utang / Total Aktiva x 100%

= 736.000 / 1.874.500 x 100%

= 0,39

Tahun X2

Total Utang = Current Liabilities + Bonds Payable

= 184.000 + 460.000
= 644.000

Debt Ratio = Total Utang / Total Aktiva x 100%

= 644.000/ 1.610.000

= 0,4

2. Debt to Equity Ratio

Tahun X1

Debt to Equity Ratio = Total Utang / Modal x 100%

= 736.000 / 1.138.500 x 100%

= 0,64

Tahun X2

Debt to Equity Ratio = Total Utang / Modal x 100%

= 644.000 / 966.000 x 100%

= 0,66

Rasio Rentabilitas

1. Profit Margin

Tahun X1

Profit Margin = Laba bersih / Penjualan x 100%

= 414.000 / 1.886.000 x 100%

= 0,21

Tahun X2

Profit Margin = Laba bersih / Penjualan x 100%

= 453.100 / 1.810.100 x 100%


= 0,25