Professional Documents
Culture Documents
426 - 393 - 370 - Manajemen Keuangan - Reguler 2021
426 - 393 - 370 - Manajemen Keuangan - Reguler 2021
426 - 393 - 370 - Manajemen Keuangan - Reguler 2021
Capaian Pembelajaran Mata Kuliah (CPMK) 1. Mahasiswa mampu memanfaatkan informasi laporan
keuangan untuk menghitung dan menganalisis free cash flow
2. Mahasiswa mampu menganalisis dan membandingkan
kinerja keuangan perusahaan
3. Mahasiswa mampu menyusun proyeksi neraca dan laporan
laba rugi
Pokok Bahasan/Sub Pokok Bahasan 1. Laporan Keuangan dan Free Cash Flow
2. Analisis Laporan Keuangan
3. Perencanaan Keuangan dan Proyeksi
1. After we study together how the company's financial management process is carried out, in this
case, you are asked to help the company calculate financial ratios and explain how to answer
the problem using your own company.
2. Ace Manufacturing, Inc., is preparing pro forma financial statements for 2022. The firm utilized
the percent of sales method to estimate costs for the next year. Sales in 2021 were $2 milion
and are expected to increase to $2.4 million 2022. The firm has a 40 percent tax rate.
a. Given the 2021 income statement in table, estimate net profit and retained earning for 2022
b. If $200.000 of the cost of good sold and $ 40.000 of selling expense are fixed costs; and the
interest expense and dividends are not expected to change, what is the dollar effect on net
income and retained earning? What is the significance of this effect?
Income Statement
Ace Manufacturing, Inc
For the Year Ended December 31, 2021
Sales $2.000.000
Less: Cost of goods sold 1.200.000
Gross Profit $ 800.000
Less : Selling Expense 200.000
General and adm expense 60.000
Less : Depreciation 40.000
Operating profit $ 500.000
Less : Interest 80.000
Earnings before taxes $ 420.000
Less : taxes (40%) 168.000
Net profit after taxes $ 252.000
Common stock dividends S 100.000
3. Complete the balance sheet for General Aviation, Inc. Based on the following financial data
Balance Sheet
General Aviation, Inc
Desember 31, 2020
Assets
Cash $ 8.005
Marketable securities -
Account Receivable -
Inventories -
Total current assets -
Gross Fixed assets -
Less : Accumulated depreciation $ 50.000
Net Fixed Assets -
Total Assets -
-Selamat Mengerjakan-
426_393_370