Latihan Proforma Laporan Keuangan

P4-20

Abru Industries akan menyusun proforma laporan keuangan tahun 2020, untuk itu digunakan
laporan keuangan tahun 2019 dan informasi keuangan lainnya :

Abru Industries
Income Statement
For year ended December 31
2019 2020
Sales revenue $3,200,000 $2,700,000
Cost of goods sold 2,400,000 2,025,000
Gross profits 800,000 675,000
Operating expenses 400,000 337,500
Operating profits 400,000 337,500
Interest expenses 20,000 20,000
Net profits before taxes 380,000 317,500
Taxes, 30% 114,000 95,250
Net profits after taxes 266,000 222,250
Cash dividends 60,000 110,000
To retained earnings 206,000 112,250
Informasi yang tersedia untuk proyeksi keuangan tahun 2020:
a) Estimasi penjualan sebesar $2,700,000
b) Beban bunga tahun 2020 tidak berubah
c) Perusahaan akan membayar dividen sebesar $110,000

Abru Industries
Financial Position Statement
On December 31, 2020
Assets Liabilities and Equity
Cash 191,602 Accounts payable $ 320,625
Marketable securities 75,000 Taxes payable 62,665
Accounts receivable 540,000 Other current liabilities 22,000
Inventory 345,938 Total current liabilities 405,290
Total current assets 1,152,540 Long-term debt 750,000
Net fixed assets 1.530,000 Total liabilities 1.155,290
Common stock 600,000
Retained earnings 927,250
Total equity 1,527,250
Total assets 2,682,540 Total liabilities and equity 2,682,540

d) Perusahaan mengharapkan saldo kas minimum sebesar $25,000

e) Marketable securities, Other current liabilities, Long-term debt dan common stock akan tetap
(tidak berubah)
f) Accounts receivable sebesar 20% dari penjualan ($2,700,000)
g) Inventory dan accounts payable akan berubah secara langsung sesuai dengan perubahan
penjualan
h) Tahun 2020 perusahaan akan berinvestasi dalam peralatan produksi senilai $120,000 dan
depresiasi tahun tersebut sebesar $40,000
i) Tarif pajak akan tetap sebesar 30%

Abru Industries
Financial Position Statement
On December 31, 2019
Assets Liabilities and Equity
Cash $ 127,000 Accounts payable $ 380,000
Marketable securities 75,000 Taxes payable 75,000
Accounts receivable 580,000 Other current liabilities 22,000
Inventory 410,000 Total current liabilities 477,000
Total current assets 1,192,000 Long-term debt 750,000
Net fixed assets 1.450,000 Total liabilities 1.227,000
Common stock 600,000
Retained earnings 815,000
Total equity 1,415,000
Total assets 2,642,000 Total liabilities and equity 2,642,000