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Anggaran Penjualan Januari Februari Maret Penjualan (Unit) 10,500 11,000 11,500 Harga Jual 90,000 90,000 90,000 Penjualan 945,000,000 990,000,000 ### Anggaran Produksi Januari Februari Maret Penjualan 10,500 11,000 11,500 Pers. Akhir Brg Jadi 4,400 4,600 4,800 Jumlah 14,900 15,600 16,300 Pers. Awal Brg Jadi 4,200 4,400 4,600 Produksi 10,700 11,200 11,700 Anggaran Pemakaian & Pembelian Bhn Baku Januari Februari Maret Produksi 10,700 11,200 11,700 SUR 6 6 6 Jmlh Pemakaian 64,200 67,200 70,200 Pers. Akhir Bhn Baku 26,880 28,080 29,280 Jmlh hrs tersedia 91,080 95,280 99,480 Pers. Awal Bhn Baku 25,680 26,880 28,080 Jmlh Pembelian 65,400 68,400 71,400 Harga Beli 4,000 4,000 4,000 Pembelian 261,600,000 273,600,000 285,600,000 Skedul Penerimaan Piutang Dagang Januari Februari Maret November 85,500,000 Desember 360,000,000 90,000,000 Januari 472,500,000 378,000,000 94,500,000 Februari 495,000,000 396,000,000 Maret 517,500,000 Jumlah 918,000,000 963,000,000 ### Skedul Pembayaran Hutang Dagang Januari Februari Maret Desember 124,800,000 Januari 130,800,000 130,800,000 Februari 136,800,000 136,800,000 Maret 142,800,000 Jumlah 255,600,000 267,600,000 279,600,000 Proyeksi HPP Januari Februari Maret Biaya Bahan Baku 256,800,000 268,800,000 280,800,000 BTKL 64,200,000 67,200,000 70,200,000 BOP Variabel 107,000,000 112,000,000 117,000,000

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Jwbn soal kuisAnggaran PenjualanJanuariFebruariMaretTriwulan 1AprilDes '04Nov '04Penjualan (Unit)10,50011,00011,50033,00012,00010,0009,500Harga Jual90,00090,00090,00090,00090,00090,00090,000Penjualan945,000,000
Toshiba: Toshiba:Selisihnya 45.000.000Klo biar gampang buat ngitung penjualan bln desember tinggal 945-45=900990,000,0001,035,000,0002,970,000,0001,080,000,000900,000,000
Toshiba: Toshiba:Selisihnya sama 45.000.000855,000,000Anggaran ProduksiJanuariFebruariMaretTriwulan 1Penjualan10,50011,00011,50033,000Pers. Akhir Brg Jadi4,4004,6004,8004,800Jumlah14,90015,60016,30037,800Pers. Awal Brg Jadi4,2004,4004,6004,200Produksi10,70011,20011,70033,600Anggaran Pemakaian & Pembelian Bhn BakuJanuariFebruariMaretTriwulan 1Produksi10,70011,20011,70033,600SUR6666Jmlh Pemakaian64,20067,20070,200201,600Pers. Akhir Bhn Baku26,88028,08029,28029,280Jmlh hrs tersedia91,08095,28099,480230,880Pers. Awal Bhn Baku25,68026,88028,08025,680Jmlh Pembelian65,40068,40071,400205,200Harga Beli4,0004,0004,0004,00012,000,000Pembelian261,600,000273,600,000285,600,000820,800,000249,600,000Skedul Penerimaan Piutang DagangJanuariFebruariMaretTriwulan 1November85,500,00085,500,000Desember360,000,00090,000,000450,000,000Januari472,500,000378,000,00094,500,000945,000,000Februari495,000,000396,000,000891,000,000Maret517,500,000517,500,000Jumlah918,000,000963,000,0001,008,000,0002,889,000,000Skedul Pembayaran Hutang DagangJanuariFebruariMaretTriwulan 1Desember124,800,000124,800,000Januari130,800,000130,800,000261,600,000Februari136,800,000136,800,000273,600,000Maret142,800,000142,800,000Jumlah255,600,000267,600,000279,600,000802,800,000Proyeksi HPPJanuariFebruariMaretTriwulan 1Biaya Bahan Baku256,800,000268,800,000280,800,000806,400,000BTKL64,200,00067,200,00070,200,000201,600,000BOP Variabel107,000,000112,000,000117,000,000336,000,000BOP Tetap144,000,000144,000,000144,000,000432,000,000Biaya Penyusutan
Toshiba: Toshiba:Menurutku ditambah biaya penyusutan12,000,00012,000,00012,000,00036,000,000Jmlh Biaya Produksi584,000,000604,000,000624,000,0001,812,000,000Pers. Awal Brg Jadi218,400,000228,800,000239,200,000218,400,000Jmlh Tersedia802,400,000832,800,000863,200,0002,030,400,000Pers. Akhir Brg Jadi228,800,000239,200,000249,600,000249,600,000HPP573,600,000593,600,000613,600,0001,780,800,000Proyeksi Laba/RugiJanuariFebruariMaretTriwulan 1Penjualan945,000,000990,000,0001,035,000,0002,970,000,000HPP573,600,000593,600,000613,600,0001,780,800,000Laba Kotor371,400,000396,400,000421,400,0001,189,200,000Biaya Operasi :Biaya Asuransi3,000,0003,000,0003,000,0009,000,000Biaya Penjualan94,500,00099,000,000103,500,000297,000,000Biaya Kantor50,000,00050,000,00050,000,000150,000,000Biaya Lain"30,000,00030,000,00030,000,00090,000,000Biaya Gaji75,000,00075,000,00075,000,000225,000,000Biaya Penyusutan3,000,0003,000,0003,000,0009,000,000Total Biaya Operasi255,500,000260,000,000264,500,000780,000,000Laba Operasi115,900,000136,400,000156,900,000409,200,000Biaya Bunga(11,260,000)(11,260,000)(9,121,200)(31,641,200)Laba Bersih104,640,000125,140,000147,778,800377,558,800Anggaran KasJanuariFebruariMaretTriwulan 1Transaksi OperasiPenerimaan :Penerimaan Piutang918,000,000963,000,0001,008,000,0002,889,000,000Pengeluaran :Pembayaran Hutang255,600,000267,600,000279,600,000802,800,000BTKL64,200,00067,200,00070,200,000201,600,000BOP Variabel107,000,000112,000,000117,000,000336,000,000BOP Tetap144,000,000144,000,000144,000,000432,000,000Biaya Penjualan94,500,00099,000,000103,500,000297,000,000Biaya Kantor50,000,00050,000,00050,000,000150,000,000Biaya Lain"30,000,00030,000,00030,000,00090,000,000Biaya Gaji75,000,00075,000,00075,000,000225,000,000Jumlah Pengeluaran820,300,000844,800,000869,300,0002,534,400,000Surplus (Defisit)97,700,000118,200,000138,700,000354,600,000Transaksi InvestasiPembelian Aktiva Tetap(300,000,000)(300,000,000)10,260,000Transaksi KeuanganPinjaman Bank Baru213,000,000213,000,000(181,400,000)Biaya Bunga(11,260,000)(11,260,000)(9,121,200)(31,641,200)563,000,000Cicilan Pokok Pinjaman(106,940,000)(129,578,800)(236,518,800)456,060,000Arus Kas Bersih(560,000)00(560,000)Saldo Kas Awal20,900,00020,340,00020,340,00020,900,000(560,000)Saldo Kas Akhir20,340,00020,340,00020,340,00020,340,000Proyeksi Neraca 31 Maret 200531 Desember31 MaretKas 20,900,00020,340,00020,720,000Piutang Dagang535,500,000616,500,000616,500,000Persediaan :Bahan Baku102,720,000117,120,000Barang Jadi218,400,000249,600,000Asuransi dibayar dimuka18,000,0009,000,000Jumlah Aktiva Lancar895,520,0001,012,560,000Aktiva Tetap :Nilai Perolehan1,600,000,0001,900,000,000Akum. Penyusutan(250,000,000)(295,000,000)Nilai Buku1,350,000,0001,605,000,000Total Aktiva2,245,520,0002,617,560,000Hutang Dagang117,600,000135,600,000Hutang Bank350,000,000326,481,200322,000,000Jumlah 467,600,000462,081,200Modal :Modal Saham1,500,000,0001,500,000,000Laba Ditahan277,920,000277,920,000Laba Triwulan 10377,558,800382,420,000Jumlah Modal1,777,920,0002,155,478,800Total Hutang dan Modal2,245,520,0002,617,560,0000

PT COOL & FREEZEAnggaran PenjualanJanuariFebruariMaretTriwulan IPenjualan6,8007,2007,60021,600Harga Jual120120120120Penjualan816,000864,000912,0002,592,00048,000720,000768,000Anggaran ProduksiJanuariFebruariMaretTriwulan IPenjualan6,8007,2007,60021,600Pers. Akhir Brg Jadi2,8803,0403,2003,200Jumlah9,68010,24010,80024,800Pers. Awal Brg Jadi2,7202,8803,0402,720Produksi6,9607,3607,76022,080Anggaran Pembelian BahanJanuariFebruariMaretTriwulan IProduksi6,9607,3607,76022,080SUR5555Jumlah Pemakaian34,80036,80038,800110,400Pers. Akhir Bahan Baku18,40019,40020,40020,400Jmlh Hrs Tersedia53,20056,20059,200130,800Pers. Awal Bhn Baku17,40018,40019,40017,400Jumlah Pembelian35,80037,80039,800113,400Anggaran Biaya BahanJanuariFebruariMaretTriwulan IJumlah Pembelian35,80037,80039,800113,400Harga Bahan Baku6666Biaya Bahan214,800226,800238,800680,40012,000202,800Skedul Penerimaan Piutang DagangJanuariFebruariMaretTriwulan IPenjualan November144,000144,000Penjualan Desember230,400153,600384,000Penjualan Januari408,000244,800163,200816,000Penjualan Februari432,000259,200691,200Penjualan Maret456,000456,000Jumlah782,400830,400878,4002,491,200Skedul Pembayaran Hutang DagangJanuariFebruariMaretTriwulan IPembelian Desember81,12081,120Pembelian Januari128,88085,920214,800Pembelian Februari136,08090,720226,800Pembelian Maret143,280143,280Jumlah210,000222,000234,000666,000Anggaran Biaya TKLJanuariFebruariMaretTriwulan IProduksi6,9607,3607,76022,080SUR3333Jumlah Jam20,88022,08023,28066,240Tarif3333Biaya TKL62,64066,24069,840198,720Anggaran BOPJanuariFebruariMaretTriwulan IProduksi6,9607,3607,76022,080BOP Variabel3333Jumlah BOP Variabel20,88022,08023,28066,240Tarif4444BOP Variabel83,52088,32093,120264,960BOP Tetap120,000120,000120,000360,000Biaya OP203,520208,320213,120624,960Proyeksi HPPJanuariFebruariMaretTriwulan IBiaya Pembelian Bhn Baku208,800220,800232,800662,400Biaya TKL62,64066,24069,840198,720BOP203,520208,320213,120624,960Jumlah Biaya Produksi474,960495,360515,7601,486,080Persediaan Awal Brg Jadi179,520190,080200,640179,520Jumlah Tersedia654,480685,440716,4001,665,600Persediaan Akhir Brg Jadi190,080200,640211,200211,200HPP464,400484,800505,2001,454,400Proyeksi Laba/RugiJanuariFebruariMaretTriwulan IPenjualan816,000864,000912,0002,592,000HPP464,400484,800505,2001,454,400Laba Kotor351,600379,200406,8001,137,600Biaya Operasi :Biaya Penjualan81,60086,40091,200259,200Biaya Gaji150,000150,000150,000450,000Biaya Kantor60,00060,00060,000180,000Biaya Asuransi3,0003,0003,0009,000Biaya Lain-lain15,00015,00015,00045,000Biaya Penyusutan1,0001,0001,0003,000Jumlah Biaya Operasi310,600315,400320,200946,200Laba Operasi41,00063,80086,600191,400Biaya Bunga(18,290)(18,290)(18,116)(54,696)Laba Bersih22,71045,51068,484136,704Anggaran KasJanuariFebruariMaretTriwulan ITransaksi OperasiPenerimaan :Piutang dagang782,400830,400878,4002,491,200Pengeluaran :Hutang Dagang210,000222,000234,000666,000Biaya TKL62,64066,24069,840198,720BOP199,520204,320209,120612,960Biaya Penjualan81,60086,40091,200259,200Biaya Gaji150,000150,000150,000450,000Biaya Kantor60,00060,00060,000180,000Biaya Lain-lain15,00015,00015,00045,000Jumlah Pengeluaran778,760803,960829,1602,411,880Surplus (Defisit)3,64026,44049,24079,320Transaksi InvestasiPembelian Aktiva Tetap(500,000)(500,000)Transaksi KeuanganPinjaman Baru514,500514,500(485,610)400,000Biaya Bunga(18,290)(18,290)(18,116)(54,696)914,500Cicilan Pokok Pinjaman(8,700)(31,124)(39,824)Arus Kas Bersih(150)(550)0(700)Saldo Kas Awal10,75010,60010,05010,750Saldo Kas Akhir10,60010,05010,05010,050Proyeksi Neraca 31 Maret 200531 Desember31 MaretKas 10,75010,050Piutang Dagang528,000628,800Persediaan :Bahan Baku104,400122,400Barang Jadi179,520211,200Asuransi dibayar dimuka18,0009,000Jumlah Aktiva Lancar840,670981,450Aktiva Tetap :Nilai Perolehan1,500,0002,000,000Akum. Penyusutan(350,000)(365,000)Nilai Buku1,150,0001,635,000Total Aktiva1,990,6702,616,450Hutang Dagang120,000134,400Hutang Bank400,000874,676Jumlah 520,0001,009,076Modal :Modal Saham1,200,0001,200,000Laba Ditahan270,670270,670Laba Triwulan 10136,704Jumlah Modal1,470,6701,607,374Total Hutang dan Modal1,990,6702,616,450

UAS 5 Jan 2012Anggaran PenjualanJanuariFebruariMaretTriwulan IAprilPenjualan (unit)24,00024,40024,80073,20025,200Harga Jual / unit35,00035,00035,00035,00035,000Penjualan (Rp)840,000,000854,000,000868,000,0002,562,000,000882,000,000Anggaran ProduksiJanuariFebruariMaretTriwulan IAprilPenjualan (unit)24,00024,40024,80073,20025,200Persediaan Akhir Barang Jadi (unit)6,1006,2006,3006,300-Jumlah Tersedia30,10030,60031,10079,500Persediaan Awal Barang Jadi (unit)6006,1006,200600Produksi29,50024,50024,90078,900Anggaran Biaya Bahan BakuJanuariFebruariMaretTriwulan IProduksi29,50024,50024,90078,900SUR4444Jumlah pemakaian118,00098,00099,600315,600Harga Pemakaian Bahan Baku1,2501,2501,2501,250Pembelian147,500,000122,500,000124,500,000394,500,000

Anggaran Biaya Tenaga Kerja LangsungJanuariFebruariMaretTriwulan IProduksi29,50024,50024,90078,900SUR4444Jumlah Pemakaian118,00098,00099,600315,600Tarif TKL1,5001,5001,5001,500Biaya TKL177,000,000147,000,000149,400,000473,400,000

Anggaran Biaya OverheadJanuariFebruariMaretTriwulan IProduksi29,50024,50024,90078,900BOP Variabel4444Jumlah118,00098,00099,600315,600Tarif BOP Variabel750750750750BOP Variabel88,500,00073,500,00074,700,000236,700,000BOP Tetap25,000,00025,000,00025,000,00075,000,000Total Biaya Overhead113,500,00098,500,00099,700,000311,700,000

Proyeksi Harga Pokok PenjualanJanuariFebruariMaretTriwulan IBiaya Bahan Baku147,500,000122,500,000124,500,000394,500,000Biaya TKL177,000,000147,000,000149,400,000473,400,000Biaya Overhead113,500,00098,500,00099,700,000311,700,000Total Biaya Produksi438,000,000368,000,000373,600,0001,179,600,000Persediaan Awal Barang Jadi9,000,00091,500,00093,000,0009,000,000Jumlah Tersedia447,000,000459,500,000466,600,0001,188,600,000Persediaan Akhir Barang Jadi91,500,00093,000,00094,500,00094,500,000Harga Pokok Penjualan355,500,000366,500,000372,100,0001,094,100,000

Proyeksi Laba / RugiJanuariFebruariMaretTriwulan IPenjualan840,000,000854,000,000868,000,0002,562,000,000Harga Pokok Produksi355,500,000366,500,000372,100,0001,094,100,000Laba Kotor484,500,000487,500,000495,900,0001,467,900,000Beban Pemasaran Variabel60,000,00061,000,00062,000,000183,000,000Beban Pemasaran Tetap100,000,000100,000,000100,000,000300,000,000Beban Umum / Administrasi150,000,000150,000,000150,000,000450,000,000Total Beban Operasi310,000,000311,000,000312,000,000933,000,000Beban Bunga25,000,00025,000,00019,600,00069,600,000Laba Bersih149,500,000151,500,000164,300,000465,300,000

Sheet1Anggaran PenjualanJanuariFebruariMaretTriwulan 1Penjualan9,0009,50010,00028,500Harga Jual100,000100,000100,000100,000Penjualan900,000,000950,000,0001,000,000,0002,850,000,000Anggaran ProduksiJanuariFebruariMaretTriwulan 1Penjualan9,0009,50010,00028,500Pers. Akhir Brg Jadi3,8004,0004,2004,200Jumlah12,80013,50014,20032,700Pers. Awal Brg Jadi3,6003,8004,0003,600Produksi9,2009,70010,20029,100Anggaran Pemakaian dan Pembelian Bhn BakuJanuariFebruariMaretTriwulan 1Produksi9,2009,70010,20029,100SUR4444Jmlh Pemakaian36,80038,80040,800116,400Pers. Akhir Bhn Baku15,52016,32017,12017,120Jmlh Hrs Tersedia52,32055,12057,920133,520Pers. Awal Bhn Baku14,72015,52016,32014,720Pembelian37,60039,60041,600118,800Harga Bhn Baku7,0007,0007,0007,000Pembelian263,200,000277,200,000291,200,000831,600,000249,200,00014,000,000Skedul Penerimaan PiutangJanuariFebruariMaretTriwulan 1Penjualan November160,000,000160,000,000Penjualan Desember255,000,000170,000,000425,000,000Penjualan Januari450,000,000270,000,000180,000,000900,000,000Penjualan Februari475,000,000285,000,000760,000,000Penjualan Maret500,000,000500,000,000Jmlh Penerimaan Piutang865,000,000915,000,000965,000,0002,745,000,000Skedul Pembayaran Hutang DagangJanuariFebruariMaretTriwulan 1Pembelian Desember99,680,00099,680,000Pembelian Januari157,920,000105,280,000263,200,000Pembelian Februari166,320,000110,880,000277,200,000Pembelian Maret174,720,000174,720,000Jmlh Hutang Dagang257,600,000271,600,000285,600,000814,800,000Proyeksi HPPJanuariFebruariMaretTriwulan 1Biaya Bahan Baku257,600,000271,600,000285,600,000814,800,000Biaya TKL55,200,00058,200,00061,200,000174,600,000BOP Variabel82,800,00087,300,00091,800,000261,900,000BOP Tetap200,000,000200,000,000200,000,000600,000,000Jmlh Biaya Produksi595,600,000617,100,000638,600,0001,851,300,000Pers. Awal Brg Jadi198,000,000209,000,000220,000,000198,000,000Jmlh Tersedia793,600,000826,100,000858,600,0002,049,300,000Pers. Akhir Brg Jadi209,000,000220,000,000231,000,000231,000,000HPP584,600,000606,100,000627,600,0001,818,300,000Proyeksi Laba/RugiJanuariFebruariMaretTriwulan 1Penjualan900,000,000950,000,0001,000,000,0002,850,000,000HPP584,600,000606,100,000627,600,0001,818,300,000Laba Kotor315,400,000343,900,000372,400,0001,031,700,000Biaya Operasi :Biaya Asuransi5,000,0005,000,0005,000,00015,000,000Biaya Penjualan90,000,00095,000,000100,000,000285,000,000Biaya Kantor50,000,00050,000,00050,000,000150,000,000Biaya Lain-lain25,000,00025,000,00025,000,00075,000,000Biaya Gaji80,000,00080,000,00080,000,000240,000,000Biaya Penyusutan6,000,0006,000,0006,000,00018,000,000Total Biaya Operasi256,000,000261,000,000266,000,000783,000,000Laba Operasi59,400,00082,900,000106,400,000248,700,000Biaya Bunga(11,451,000)(11,451,000)(10,442,020)(33,344,020)Laba Bersih47,949,00071,449,00095,957,980215,355,980Anggaran KasJanuariFebruariMaretTriwulan 1Transaksi OperasiPenerimaan:Piutang Dagang865,000,000915,000,000965,000,0002,745,000,000Pengeluaran:Pembayaran Hutang257,600,000271,600,000285,600,000814,800,000BTKL55,200,00058,200,00061,200,000174,600,000BOP Variabel82,800,00087,300,00091,800,000261,900,000BOP Tetap186,000,000186,000,000186,000,000558,000,000Biaya Penjualan90,000,00095,000,000100,000,000285,000,000Biaya Kantor50,000,00050,000,00050,000,000150,000,000Biaya Lain-lain25,000,00025,000,00025,000,00075,000,000Biaya Gaji80,000,00080,000,00080,000,000240,000,000Jumlah Pengeluaran826,600,000853,100,000879,600,0002,559,300,000Surplus (Defisit)38,400,00061,900,00085,400,000185,700,000Transaksi InvestasiPembelian Aktiva Tetap(300,000,000)(300,000,000)(235,820,000)Transaksi Keuangan272,550,000572,550,000Pinjaman Bank Baru272,550,000272,550,000447,143,020Biaya Bunga(11,451,000)(11,451,000)(10,442,020)(33,344,020)Cicilan Pokok Pinjaman(50,449,000)(74,957,980)(125,406,980)Arus Kas Bersih(501,000)00(501,000)Saldo Kas Awal25,780,00025,279,00025,279,00025,780,000Saldo Kas Akhir25,279,00025,279,00025,279,00025,279,000Neraca31 Desember31 MaretKas25,780,00025,279,00025,900,000Piutang Dagang585,000,000690,000,000690,000,000Persediaan:119,840,000Bahan Baku103,040,000119,840,000231,000,000Barang Jadi198,000,000231,000,00015,000,000Asuransi dibayar dimuka30,000,00015,000,0001,081,740,000Jumlah Aktiva Lancar941,820,0001,081,119,000Aktiva Tetap:1,900,000,000Nilai Perolehan1,600,000,0001,900,000,000(310,000,000)Akum. Penyusutan(250,000,000)(310,000,000)1,590,000,000Nilai Buku1,350,000,0001,590,000,0002,671,740,000Total Aktiva2,291,820,0002,671,119,000116,480,000Hutang Dagang99,680,000116,480,000239,000,000Hutang Bank300,000,000447,143,020355,480,000Jumlah 399,680,000563,623,020Modal:1,500,000,000Modal Saham1,500,000,0001,500,000,000392,140,000Laba Ditahan392,140,000392,140,000424,120,000Laba Triwulan I0215,355,9802,316,260,000Jumlah Modal1,892,140,0002,107,495,9802,671,740,000Total Hutang + Modal2,291,820,0002,671,119,0000