Nama : Fitri Risma Utami

NIM :
Tugas 2

NERACA

Cash
Accounts Receivable
Marketable Securities
Inventories
Prepaids
  Total Current Assets
Property, Plant, and Equipment, net
  Total Assets

Current Liabilities
Bonds Payable
Common Equity
  Total Liabilities & Equity

LABA (RUGI)

Sales
  Cost of Goods Sold
Gross Profit
SG&A
Interest Expense
  Net Income

Analisis Rasio Keuangan

Rasio Likuiditas (Liquidity Ratio)
Current Ratio Current Assets : Current Liabilities
Quick Ratio (Current Assets - Inventory) : Current Liabilities
Cash Ratio Cash or Cash Equivalents : Current Liabilities
Cash Turnover Ratio Net Sales : Net Equity
Inventory to Net Working Capital Inventory : (Current Assets – Current Liabilities)
Rasio Solvabilitas (Leverage Ratio)
Debt to Asset Ratio Total Debt : Total Assets
Debt to Equity Ratio Total Debt : Equity
Rasio Aktivitas (Activity Ratio)
Inventory Turn over Sales : Inventory
Days of Inventory Jumlah hari dalam 1 tahun : ITO
Working Capital Turnover Net Sales : Current Assets
Fixed Assets Turnover Sales : Total Fixed Assets
Total Assets Turnover Sales : Total Assets
Rasio Profitabilitas (Profitability Ratio)
Net Profit Margin Earning After Tax : Sales
Return on Investment (ROI) Earning After Tax : Total Assets
Return on Equity (ROE) Earning After Tax : Equity
ERACA

 Tahun X1  Tahun X2
14,950 17,250
56,925 23,000
23,000 11,500
126,500 103,500
863 2,013
222,238 157,263
246,388 245,238
468,625 402,500

69,000 46,000
115,000 115,000
284,625 241,500
468,625 402,500

A (RUGI)

 Tahun X1  Tahun X2
471,500 452,525
230,000 208,438
241,500 244,088
126,500 123,625
11,500 7,188
103,500 113,275

 Tahun X1  Tahun X2

3.2 3.4
1.4 1.2
0.2 0.4
1.7 1.9
0.8 0.9

0.4 0.4
0.6 0.7

3.7 4.4
97.9 83.5
2.1 2.9
1.9 1.8
1.0 1.1

0.2 0.3
0.2 0.3
0.4 0.5