Problem 8-26
1. Marge Atkins and Pete Granger have described the use of what is sometimes
called budgetary slack.
a. Explain why Atkins and Granger behave in this manner and describe the
benefits they expect to
b. Explain how the use of budgetary slack can adversely affect Atkins and
Granger
2. A cash budget. Show the budget by month and in total. Determine any
borrowing that would be needed to maintain the minimum cash balance of
$50,000.
Keterangan April Mei Juni
Kas awal $74.000 $50.000 $50.000
Koleksi dari pelanggan $436.000 $695.000 $865.000
Total Kas Tersedia $510.000 $745.000 $915.000
(Pembayaran Kas)
Pembelian Bahan Baku $258.000 $318.000 $244.000
Iklan $200.000 $200.000 $200.000
Sewa $18.000 $18.000 $18.000
Gaji $106.000 $106.000 $106.000
Utilitas $7.000 $7.000 $7.000
Komisi $26.000 $40.000 $20.000
Pembelian Peralatan $0 $16.000 $40.000
Pembayaran Dividen $15.000 $0 $0
(Total Pembayaran Kas) $630.000 $705.000 $635.000
Sisa Kas setelah Pembayaran ($120.000) $40.000 $280.000
Biaya
Peminjaman $170.000 $10.000 $0
Pembayaran Kembali $0 $0 ($180.000)
Bunga $0 $0 ($5.400)
Total Biaya $170.000 $0 $185.400
Kas akhir $50.000 $50.000 $94.600
3. A budgeted income statement for the three-month period ending June 30. Use
the contribution approach.
Earrings Unlimited
Laporan Laba Rugi
Dianggarkan Untuk Tiga Bulan yang Berakhir 30 Juni
Penjualan $2.150.000
Beban Variabel
Biaya Penjualan Barang $860.000
Komisi penjualan $86.000 $946.000
Margin kontribusi $1.204.000
Biaya Tetap
Periklanan $600.000
Sewa $54.000
Gaji $318.000
Utilitas $21.000
Asuransi $9.000
Depresiasi $42.000 $1.044.000
Pendapatan Operasional Bersih $160.000
Beban bunga $5.400
Earrings Unlimited
Neraca Anggaran
30 Juni
Aset
Kas $94.600
Penjualan (Penjualan Mei + Penjualan Juni) $800.000
Persediaan $12.000
Asuransi dibayar di muka $12.000
Pabrik dan peralatan $964.000
Total Aset $1.882.600
Hutang $84.000
Dividend $15.000
Saham Biasa $800.000
Laba Ditahan $719.700
Total Kewajiban dan Ekuitas Pemegang Saham $1.642.700