kunci alk bab 1 sampai bab 5 (1)

8/18/2019 Kunci Alk Bab 1 Sampai Bab 5 (1)

1/7

Problem 1-5 (45 minutes)

MESCO COMPANYBalance Sheet

ecember !1" Year 5 Assets

Current Assets#Cash$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ % 1&"'5&Accounts receiable$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 4"&&&*nentories$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ +"'5&,otal current assets$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ %14'"5&&

Noncurrent assets$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ '+&"&&&,otal assets$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ %4''"5&&

Liabilities and Stockholders' Equity Current liabilities$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ % ''"5&&Noncurrent liabilities$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ '"&&&

,otal liabilities$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ % +4"5&&

Stockholders' Equity Common stoc$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ %15&"&&&A..itional /ai.-in ca/ital$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ &"&&&0etaine. earnins$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 1'+"&&&,otal stochol.ers2 e3uit$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ %!!+"&&&,otal liabilities an. e3uit$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ %4''"5&&

Su//ortin com/utations#Note 1# Com/ute net income or Year 5

Sales $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ %6'&"&&&Cost o oo.s sol.$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 6&"&&& (758 o sales)9ross /roit $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ %'!&"&&& ('58 o sales)O/eratin e:/enses$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 1+&"&&&*ncome beore ta:es$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ % 5&"&&&,a:es e:/ense$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ '&"&&& (ta: at 4&8 rate)Net income$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ % !&"&&&

Note '# Com/ute Stochol.ers2 E3uitCommon stoc (%15 /ar : 1&"&&& sh$)$$$$$$$$$$$$$$$$$$$$$$$$ %15&"&&&A..itional /ai.-in ca/ital (%'1-%15) : 1&"&&& sh$$$$$$ $$ &"&&& %'1&"&&&

0etaine. earnins" ec$ !1" Year 4$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 6+"&&&Net income$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ !&"&&&0etaine. earnins" ec$ !1" Year 5$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 1'+"&&&,otal$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ %!!+"&&&


2/7

Problem 1-5;continue.

Note !# ,otal e3uit %!!+"&&& ÷ 4

,otal .ebt % +4"5&&

Note 4# Cost o oo.s sol. < *nentor = +%6&"&&& < *nentor = + *nentor = %+"'5&

0eceiables < (Cre.it sales÷!&) = 1+ .as

0eceiables < (%6'&"&&&÷!&) = 1+ .as

0eceiables = %4"&&&

Note 5# ,otal assets = ,otal e3uit > ,otal liabilities= %!!+"&&& > %+4"5&&= %4''"5&&

Current assets = ,otal assets - Noncurrent assets= %4''"5&& - %'+&"&&&= %14'"5&&

Cash = %14'"5&& - %4"&&& - %+"'5&= %1&"'5&

Note # Aci.-test ratio = (Cash > Accounts receiable) < Current liabilities = '$5 Current liabilities = (%1&"'5& > %4"&&&)


3/7

Problem 1- (45 minutes)

?O@@ COMPANYBalance Sheet

ecember !1" Year '

ASSE,S *AB**,*ES AN E*,Y

Current assets# Current liabilities$$$$$$$$$$$$$$$$$$$$$$$ %1&&"&&& Cash$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ % 75"&&& Noncurrent liabilities$$$$$$$$$$$$$$$$ 15&"&&& Accounts receiable$$$$$$$$$$$ 75"&&& ,otal liabilities$$$$$$$$$$$$$$$$$$$$$$$$$$$ %'5&"&&& *nentor$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 5&"&&&Noncurrent assets$$$$$$$$$$$$$$$ %!&&"&&& ,otal e3uit$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ %'5&"&&&,otal assets$$$$$$$$$$$$$$$$$$$$$$$$$$ %5&&"&&& ,otal iabilities an. E3uit$$$$$$$ %5&&"&&&

Su//ortin com/utations#Note 1# Com/ute net income or Year '

Sales$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ %1"&&&"&&&Cost o oo.s sol. $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 5&&"&&& (5&8 o sales)9ross /roit$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ % 5&&"&&& (5&8 o sales)

E:/enses$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 45&"&&& (ien)Net income$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ % 5&"&&&

Note '# 0eturn on en.-o-ear e3uit = '&8 Net income < En.-o-ear e3uit= '&8 5&"&&& < E3uit = &$'& E3uit = %'5&"&&&

Note !# ,otal .ebt to total e3uit = 1 ,otal .ebt < %'5&"&&& = 1 ,otal .ebt = %'5&"&&&

Note 4# Accounts receiable turnoer = Sales < Aerae accounts receiable

En.in accounts receiable = %75"&&&

Note 5# asD sales in inentor = (*nentor : !&) < Cost o oo.s sol.! = (*nentor : !&) < %5&&"&&&

En.in inentor = %5&"&&&

1 = ' 5&"&&&%(

1"&&&"&&&%


4/7

Problem 1-;continue.

Note # ,otal assets = ,otal liabilities > ,otal e3uit= %'5&"&&& > %'5&"&&&= %5&&"&&&

Current assets = ,otal assets - Noncurrent assets= %5&&"&&& - %!&&"&&&= %'&&"&&&

Current ratio = Current assets ÷ Current liabilities

' = %'&&"&&& ÷

Current liabilities = %1&&"&&&

Noncurrent liabilities= ,otal liabilities - Current liabilities= %'5&"&&& - %1&&"&&&= %15&"&&&

Note 7# Cash = Current assets - Accounts receiable - *nentor= %'&&"&&& - %75"&&& - %5&"&&&= %75"&&&


5/7

Problem 1-7 (7& minutes)

a$

FO,EG COMPANYBalance Sheet

ecember !1" Year AssetsCurrent Assets

Cash$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ %!"6&&Account receiable$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ '"&&*nentories$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 1"+'&Pre/ai. e:/enses$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 1"4!&,otal current assets$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ % 6"75&

Plant an. e3ui/ment" net$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ "&&&,otal assets$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ %15"75&

Liabilities and Stockholders' Equity Current liabilities$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ %"5&&Bon. /aable$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ "5&&Stochol.ersD e3uit$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ '"75&,otal liabilities an. e3uit$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ %15"75&

Su//ortin com/utations#Note 1#Net income


6/7


Note 4#Horin ca/ital = Sales ÷ Sales to en.-o-ear Iorin ca/ital

= %1!"&&& ÷ 4 = %!"'5&

Note# Current assets = Current liabilities > Horin ca/italCurrent assets = Current liabilities > %!"'5&Current liabilities = Current assets - %!"'5&

,hen# Current ratio = Current assets÷

Current liabilities

1$5 = Current assets÷

(Current assets - %!"'5&) Current assets *nterest e:/ense) < *nterest e:/ense5 (*nterest e:/ense) = %1"!&& > *nterest e:/ense

4 (*nterest e:/ense) = %1"!&&*nterest e:/ense = %!'5

Par alue o bon.s /aable = *nterest e:/ense < *nterest rate on bon.s= %!'5 < &$&5= %"5&&

Note +#Sharehol.ers2 e3uit = ,otal assets - Current liabilities - Bon.s /aable= %15"75& - %"5&& - %"5&& = %'"75&

Note 6#Par alue o /reerre. stoc = ii.en. on /reerre. ÷ ii.en. rate

= %4& ÷ &$&+= %5&&

Note 1 EPS = (Net income-Preerre. .ii.en.) < Common shares outstan.in%!$75 = (%1"!&& - %4&) < Common shares outstan.in%!$75 : Common shares outstan.in = %1"'&Common shares outstan.in = !!

Par alue o common stoc = !! : %5 = %1"+&


7/7


Note 11# 0etaine. earnins = Stochol.ers2 e3uit -Common stoc - Preerre. stoc= %'"75& - %1"+& - %5&&

= %57&

b$ ii.en.s /ai. on common stoc#

0etaine. earnins" Jan$ 1" Year $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ % !5&Net income or Year $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 1"!&& %1"5&ii.en.s /ai. on /reerre.$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 4&ii.en.s /ai. on common K /lu$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 0etaine. earnins" ec$ !1" Year $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ % 57&

ii.en.s /ai. on common stoc = %1"&4&

kunci alk bab 1 sampai bab 5 (1)

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