BUSINESS COLLEGE AND POLYTECHNIC

LP3I KAMPUS KARAWANG

UTS SEMESTER GANJIL TAHUN 2018 / 2019 Student Name :

PROGRAM : Office Management
MATA KULIAH : Manajemen Keuangan Student ID Number :

SEMESTER/SKS : 4 / 4
WAKTU : 120 MENIT Overall Score :
SIFAT UJIAN : TUTUP BUKU
DOSEN : Irwan Rutlan A., Ir., MM.

PETUNJUK UMUM :
① Berdoalah terlebih dahulu sebelum mengerjakan soal.
② Kerjakan soal yang menurut Anda di anggap mudah terlebih dahulu.
③ Tanyakan segala sesuatu yang belum jelas kepada pengawas atau dosen yang ditugaskan.
④ Percaya kepada kemampuan diri Anda sendiri.
⑤ Tidak diperkenankan meminjam peralatan praktek dari teman Anda.
⑥ Dilarang bekerja sama dalam bentuk apapun dengan teman Anda.

Jakarta, 24 April 2019

(Irwan Rutlan A., Ir., MM.)

Accounting Lecturer

Statement of Financial Position Statement of Comprehensive Income

Per Dec. 31, 2014 & 2015 Per Dec. 31, 2014 & 2015
Assets Dec. 31, 15 Dec. 31, 16 Dec. 31, 15 Dec. 31, 16
Current Assets
Cash & Cash Equivalent IDR 1,500 IDR 1,600 Net Credit Sales IDR 210,000 IDR 190,000
Accounts Receivable 13,500 12,500 Cost of Goods Sold IDR (126,000) IDR (114,000)
Merchandise Inventory 70,000 75,000 Gross Income IDR 84,000 IDR 76,000
Total Non Current Assets IDR 85,000 IDR 89,100

Liquidity Ratios :
Inventories Turnover : Days in Inventories :
Dec. 31, 16 = IDR = Dec. 31, 16 = =
IDR IDR

Dec. 31, 15 = IDR = Dec. 31, 15 = IDR =

IDR IDR
Net increase (decrease) = Net increase (decrease) =

Conclution:

UTS Financial Management Page 1

Cases 3 (Inventories Management) :
As a Financial Manager, you attempt to compute the most economical of purchasing stock, meeting with Warehouse,
Marketing Department, Financial Controller & Purchasing are already finished and the conclution are :
Total Purchase of Stock 9,000 unit
Price per Stock IDR 110 Average lead time 20 days
Carrying Cost 12% Average delays of stock receipt 9 days
Ordering Cost IDR 140 a year 360 days
Safety Stock : unit x days = unit
days
Reorder Point : unit x days + unit = unit
days
EOQ : 2x x = unit or unit = x
x unit
or days = days
x

Cases 4 (Time Value of Money) :

C. Redfield Co. needs IDR 3,000 in 4 years. What amount must he invest today if his investment earns
11% compounded annually? What amount must he invest if his investment earns 11% annual interest
compounded annually?
Future Value = IDR x 1 = IDR
( 1+ ) ^
C. Redfield Co. Invest IDR 6,000 today in a fund that earns 10% compounded annually. To what amount
will the investment grow in 6 years? To what amount would the investment grow in 6 years
if the fund earns 10% annual interest compounded annually?
Future Value = IDR x ( 1+ ) ^ = IDR

UTS Financial Management Page 2

Cases 2 (Cash Budget) :
Chief Finance Officer/CFO PT. AAA has decide special cash budget, as follows:
a. Sales budget for First semester in 2018 are:
January Rp 110,000 April Rp 190,000
February Rp 120,000 May Rp 230,000
March Rp 150,000 June Rp 180,000
For that sales budget, CFO has has decide that 60% from sales budget must be cash sales &
40% are credit sales, according to Accounts Receivable policy, credit customer should pay
30% down payment & the rest must be settled in the next month
This are November 2017 dan December 2017 Customer debt:
Nov : Rp 80,000 Dec : Rp 90,000
c. Total amount of Cash in 31 December 2017 are : Rp 6,000
b. The other Cash inflow from January up to June 2018 are expected:
January Rp 19,000 April Rp 15,000
February Rp 12,000 May Rp 10,000
March Rp 15,000 June Rp 16,000
e. Income Tax Payable, will be paid in March & May 2019 are Rp 31,000
d. This are Cash Purchase planning:
January Rp 70,000 February Rp 80,000
March Rp 95,000 April Rp 120,000
May Rp 95,000 June Rp 90,000
f. CFO already predicted the other cash payment in January Rp 96,000 February Rp 120,000
Maret Rp 40,000 April Rp 85,000 June Rp 53,000
Problem :
According to thar Financial Data, you can prepare January up to june 2018 Cash Budget (if there is
insufficient fund, company can borrow it from bank or the other financial institution, with 14% p.a. interest
should be paid in the next month)
PT. AAA
Cash Budged per Jan 2018 - Jun 2018
Dec 2013 January February March April May June
Cash Inflows:
- Cash Sales
- Down Payment
- Accounts Receivable 170,000
- Other Cash Inflows
Total Cash in Flows :
Cash Outflow
- Cash Purchase
- Others Cash Payment
- Paid Tax
- Paid Interest
Total Cash out Flows :
Surplus (Deficit)
Cash in Beginning
Cash Ending
Loan from Third Party
Paid Loan
Accum. Third Party Loan

UTS Financial Management Page 3

Cash Ending 6,000

UTS Financial Management Page 4

 BUSINESS COLLEGE AND POLYTECHNIC
LP3I KAMPUS KARAWANG

UTS SEMESTER GANJIL TAHUN 2018 / 2019 Student Name :

PROGRAM : Office Management
MATA KULIAH : Manajemen Keuangan Student ID Number :

SEMESTER/SKS : 4 / 4
WAKTU : 120 MENIT Overall Score :
SIFAT UJIAN : TUTUP BUKU
DOSEN : Irwan Rutlan A., Ir., MM.

PETUNJUK UMUM :
① Berdoalah terlebih dahulu sebelum mengerjakan soal.
② Kerjakan soal yang menurut Anda di anggap mudah terlebih dahulu.
③ Tanyakan segala sesuatu yang belum jelas kepada pengawas atau dosen yang ditugaskan.
④ Percaya kepada kemampuan diri Anda sendiri.
⑤ Tidak diperkenankan meminjam peralatan praktek dari teman Anda.
⑥ Dilarang bekerja sama dalam bentuk apapun dengan teman Anda.

Jakarta, 24 April 2019

(Irwan Rutlan A., Ir., MM.)

Accounting Lecturer

Statement of Financial Position Statement of Comprehensive Income

Per Dec. 31, 2014 & 2015 Per Dec. 31, 2014 & 2015
Assets Dec. 31, 15 Dec. 31, 16 Dec. 31, 15 Dec. 31, 16
Current Assets
Cash & Cash Equivalent IDR 1,500 IDR 1,600 Net Credit Sales IDR 210,000 IDR 190,000
Accounts Receivable 13,500 12,500 Cost of Goods Sold IDR (126,000) IDR (114,000)
Merchandise Inventory 70,000 75,000 Gross Income IDR 84,000 IDR 76,000
Total Non Current Assets IDR 85,000 IDR 89,100

Liquidity Ratios :
Accounts Receivable Turnover : Average Collection Period :
Dec. 31, 16 = IDR = Dec. 31, 16 = =
IDR IDR

Dec. 31, 15 = IDR = Dec. 31, 15 = IDR =

IDR IDR
Net increase (decrease) = Net increase (decrease) =

Conclution:

UTS Financial Management Page 5

Cases 3 (Inventories Management) :
As a Financial Manager, you attempt to compute the most economical of purchasing stock, meeting with Warehouse,
Marketing Department, Financial Controller & Purchasing are already finished and the conclution are :
Total Purchase of Stock 8,000 unit
Average lead time 15 days Price per Stock IDR 110
Average delays of stock receipt 10 days Carrying Cost 11%
a year 360 days Ordering Cost IDR 140
Safety Stock : unit x days = unit
days
Reorder Point : unit x days + unit = unit
days
EOQ : 2x x = unit or unit = x
x unit
or days = days
x

Cases 4 (Time Value of Money) :

C. Redfield Co. needs IDR 3,000 in 4 years. What amount must he invest today if his investment earns
11% compounded annually? What amount must he invest if his investment earns 11% annual interest
compounded annually?
Future Value = IDR x 1 = IDR
( 1+ ) ^
C. Redfield Co. Invest IDR 6,000 today in a fund that earns 10% compounded annually. To what amount
will the investment grow in 6 years? To what amount would the investment grow in 6 years
if the fund earns 10% annual interest compounded annually?
Future Value = IDR x ( 1+ ) ^ = IDR

UTS Financial Management Page 6

Cases 2 (Cash Budget) :
Chief Finance Officer/CFO PT. AAA has decide special cash budget, as follows:
a. Sales budget for First semester in 2018 are:
January Rp 110,000 February Rp 120,000
March Rp 150,000 April Rp 190,000
May Rp 230,000 June Rp 180,000
For that sales budget, CFO has has decide that 50% from sales budget must be cash sales &
50% are credit sales, according to Accounts Receivable policy, credit customer should pay
20% down payment & the rest must be settled in the next month
This are November 2017 dan December 2017 Customer debt:
Nov : Rp 80,000 Dec : Rp 90,000
c. Total amount of Cash in 31 December 2017 are : Rp 6,000
b. The other Cash inflow from January up to June 2018 are expected:
January Rp 19,000 February Rp 12,000
March Rp 15,000 April Rp 15,000
May Rp 10,000 June Rp 16,000
e. Income Tax Payable, will be paid in March & May 2019 are Rp 31,000
d. This are Cash Purchase planning:
January Rp 70,000 February Rp 80,000
March Rp 95,000 April Rp 120,000
May Rp 95,000 June Rp 90,000
f. CFO already predicted the other cash payment in January Rp 96,000 February Rp 120,000
Maret Rp 40,000 April Rp 85,000 June Rp 53,000
Problem :
According to thar Financial Data, you can prepare January up to june 2018 Cash Budget (if there is
insufficient fund, company can borrow it from bank or the other financial institution, with 14% p.a. interest
should be paid in the next month)
PT. AAA
Cash Budged per Jan 2018 - Jun 2018
Dec 2013 January February March April May June
Cash Inflows:
- Cash Sales
- Down Payment
- Accounts Receivable 170,000
- Other Cash Inflows
Total Cash in Flows :
Cash Outflow
- Cash Purchase
- Others Cash Payment
- Paid Tax
- Paid Interest
Total Cash out Flows :
Surplus (Deficit)
Cash in Beginning
Cash Ending
Loan from Third Party
Paid Loan
Accum. Third Party Loan

UTS Financial Management Page 7

Cash Ending 6,000

UTS Financial Management Page 8