Nama : JOHAN AJI PUTRA

Nim : 041487717
Matkul : Tugas Akhir Program
SEMESTER 7
TUGAS WAJIB 2

No. 1
Aktivitas Operasi
Laba Bersih 40.000.000
Beban Penyusutan 4.000.000
Peningkatan Utang 7.000.000
Peningkatan Piutang (10.000.000)
Penurunan Utang (20.000.000)
Kas Diterima Dari Aktivitas Operasi 21.000.000

No. 2
PT ABC
Rekonsiliasi Bank

Saldo laporan bank 790.000

Kas ditangan 578.000
Cek beredar (387.210)
Saldo yang benar 980.790

Saldo kas 1.117.670

Kesalahan pencatatan cek 6.000
Wesel tagih 166.100
Kesalahan pencatatan 104.760
Biaya bank (5.000)
Wesel tak tertagih (304.400)
Protest fee 700
Beban bank akibat cek kosong (90.640)
Selisih pencatatan (14.400)
Saldo yang benar 980.790
Jurnal Koreksi :
1. Koreksi atas kesalahan pencatatan penerimaan cek
Kas 6.000
Pendapatan 6.000
2. Mencatat biaya bank
Biaya administrasi bank 5.000
Kas 5.000
3. Mencatat beban wesel tak tertagih
Piutang Usaha 304.400
Kas 304.400
4. Mencatat cek kosong
Piutang 90.640
Kas 90.640
5. Mencatat pelunasan wesel tagih
Kas 166.100
Biaya administrasi bank 1.000
Wesel tagih 160.000
Pendapatan bunga 7.200
6. Koreksi kesalahan pencatatan
Biaya pemeliharaan mesin 14.400
Kas 14.400
7. Koreksi kesalahan pencatatan
Kas 104.760
Biaya angkut pembelian 104.760

No. 3
A) Rasio Likuiditas
1. Current rasio = Aktiva lancar/Utang lancar
2019 = 31.403.445/ 24.686.862
= 1,27
2020 = 38.418.238/ 27.975.875
= 1,37

2. Quick rasio = Aktiva lancar – persediaan/ Utang lancar

2019 = 21.744.740/ 24.686.862
= 0,88
2020 = 27.267.806/ 27.975.875
= 0,97
 3. Cash rasio = Kas – Bank /Utang lancar
2019 = 13.745.118/ 24.686.862
= 0,56
2020 = 17.336.960/ 27.975.875
= 0,62

4. Cash turn over = Penjualan/Modal bersih

2019 = 13.745.118/ 6.716.583
= 11,40
2020 = 81.731.469/ 81.731.469
= 7,83

5. Inventory to net working capital = Persediaan/Aset lancar – Utang lancar

2019 = 9.658.705/ 6.716.583
= 1,44
2020 = 11.150.432/ 10.442.363
= 7,83

B) Rasio Aktivitas
1. Inventory turn over = Penjualan/Sediaan
2019 = 76.592.955/ 9.658.705
= 7,93
2020 = 81.731.469/ 11.150.432
= 7,33

2. Working capital turn over = Penjualan bersih/Modal kerja

2019 = 76.592.955/ 6.716.583
= 11,40
2020 = 81.731.469/ 10.442.363
= 7,83

3. Fixed assets turn over = Penjualan/Total Aktiva

2019 = 76.592.955/ 64.795.114
= 1,18
2020 = 81.731.469/ 124.718.278
= 0,66

4. Total assets turn over = Penjualan/Total Aktiva

2019 = 76.592.955/ 96.198.559
 = 0,80
2020 = 81.731.469/ 163.136.51
= 0,50

C) Rasio Utang
1. Debt to assets rasio = Total hutang/Total Aset
2019 = 41.996.071/ 96.198.559
= 0,44
2020 = 83.998.472/ 163.136.516
= 0,51

2. Debt to equity rasio = Total hutang/Total Equitas

2019 = 41.996.071/ 54.202.488
= 0,77
2020 = 83.998.472/ 79.138.044
= 1.06

3. Long term debt to equity rasio = Total utang jangka panjang/Total Equitas
2019 = 17.309.209/ 54.202.488
= 0,32
2020 = 56.022.597/ 79.138.044
= 0,71