[Company Name] LAPORAN POSISI KEUANGAN

Date:

Assets 2xxx 2xxx

Current Assets
Cash 20,000 35,000
Accounts receivable 25,000 35,000
Inventory 17,000 19,000
Prepaid expenses 5,000 9,000
Short-term investments - -
Total current assets 67,000 98,000
Fixed (Long-Term) Assets
Long-term investments 50,000 87,000
Property, plant, and equipment 95,000 120,000
(Less accumulated depreciation) (40,000) (50,000)
Intangible assets 25,000 37,500
Total fixed assets 130,000 194,500
Other Assets
Deferred income tax
Patent or Other 27,500 27,500
Total Other Assets 27,500 27,500

Total Assets 224,500 320,000

[42]

Liabilities and Owner's Equity

Current Liabilities
Accounts payable 20,000 15,000
Short-term loans 25,000 45,000
Income taxes payable 5,000 7,500
Salaries and wages payable 7,500 10,000
Unearned revenue - -
Current portion of long-term debt
Total current liabilities 57,500 77,500
Long-Term Liabilities
Long-term debt 75,000 80,000
Deferred income tax
Other 49,500 60,000
Total long-term liabilities 124,500 140,000
Owner's Equity
Owner's investment 30,000 42,500
Retained earnings 25,000 35,000
Other 15,000 25,000
Total owner's equity 70,000 102,500

Total Liabilities and Owner's Equity 252,000 320,000

{42}

Common Financial Ratios

Debt Ratio (Total Liabilities / Total Assets) 0.81 0.68
Current Ratio (Current Assets / Current Liabilities) 1.17 1.26
Working Capital (Current Assets - Current Liabilities) 9,500 20,500
Assets-to-Equity Ratio (Total Assets / Owner's Equity) 3.21 3.12
Debt-to-Equity Ratio (Total Liabilities / Owner's Equity) 2.60 2.12
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