TUGAS TUTORIAL KE-2

PROGRAM STUDI AKUNTANSI

Nama Mata Kuliah : Analisis lnformasi Keuangan

Kode Mata Kuliah : EKSI4204
Prodi/Semester : Akuntansi/6
Nama Mahasiswa : Irianti Nol Berta Detta
NIM : 043823356

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1 Perhatikan data pada tabel dibawah ini. Modul 4
100
KB 1

tahun 2019 tahun 2020

NERACA
Cash 14,950 17,250
Accounts Receivable 56,925 23,000
Marketable Securities 23,000 11,500
Inventories 126,500 103,500

Prepaids 863 2,013

Total Current Assets 222,238 157,263

Property, Plant, and Equipment, net 246,388 245,238
Total Assets 468,625 402,500

Current Liabilities 69,000 46,000

Bonds Payable 115,000 115,000

Common Equity 284,625 241,500

Total Liabilities & Equity 468,625 402,500
LABA (RUGI)
Sales 471,500 452,525
Cost of Goods Sold 230,000 208,438
Gross Profit 241,500 244,088

SG&A 126,500 123,625

Interest Expense 11,500 7,188

Net Income 103,500 113,275

Diminta : Hitunglah rasio Likuiditas (Current ratio, Quick ratio, Cash ratio), Solvabilitas
(Debt to Asset Ratio, Debt to Equity Ratio, Long Term Debt to Equity Ratio (LTDtER)).
Jawaban:

Diminta: Hitunglah rasio Likuiditas (Current ratio, Quick ratio, Cash ratio), Solvabilitas
(Debt to Asset Ratio, Debt to Equity Ratio, Long Term Debt to Equity Ratio (LTDtER)).

a. Rasio Likuiditas:
1. Current Ratio:
Current Ratio = Current Assets / Current Liabilities
= 157,263 / 69,000
= 2.27
2. Quick Ratio:
Quick Ratio = (Current Assets - Inventories) / Current Liabilities
= (157,263 - 103,500) / 69,000
= 0.93
3. Cash Ratio:
Cash Ratio = Cash / Current Liabilities
= 17,250 / 69,000
= 0.25
b. Rasio Solvabilitas:
1. Debt to Asset Ratio:
Debt to Asset Ratio = Total Liabilities / Total Assets
= 234,000 / 402,500
= 0.58
2. Debt to Equity Ratio:
Debt to Equity Ratio = Total Liabilities / Total Equity
= 234,000 / 284,625
= 0.82
3. Long Term Debt to Equity Ratio (LTDtER):
LTDtER = Long Term Debt / Total Equity
= 115,000 / 284,625
= 0.40