DIll Akuntansi AP

KELOMPOK I
Kelas 4 G-

1 .
Akshanda Abimanyu Dampar I

.
2 Audrey Zahni Eka Putri 3

. Laili Nur Adiani

3 &

. Richa Dewi
Y
Fortuna 16

. Sylvia Risha Putri 18

5
 2016
00 600
Ratio-Current
Assetsities
.
a Current =
.

of e
89 700 .

b Acid test Ratio

.
=
Current Assets -
Inventory =
00 600 . -
59 150 .

0 , 23
=

Current Liabilities 89
. 700

Accounts Receivable
.
c Average Collection Period =

Annual Credit Sales

20 BOO
I
.

= 18 98 ,

400 000 . : 365

COGS 240
d .
Inventory turn
Over =
I
. 000
=
4 057
,

Inventory 59
. 150

c
. Debt Ratio =
total Liabilities 119 535
.

0, 613
I =

Total Assets 195 .

000

f . Times Interest Earned operating Income I

42 500 .

= 4 67 ,

Interest Expense 9 094

.

.
9 Operating profit Margin =
Net Operating Income I
42 500
.

=
0 , 106
sales 400 000 .

h Total Asset Turnover 400 000

Sales
. =
-
.

=
2 , 05

Assets 195 000.

Total Fixed Asset Turnover sales 400 000

i

. =
=
.

=
3, 5

Net Plant & 114 400

Equipment .
 Net Operating Income
Operating Return Assets 42 500
.

0 , 217
j on .
=
I =

total Assets 195 000

.

Incomeuity
K Return Equity
03 ener
.
on =
=