Buku-Ajar-Manajemen-Keuangan

Laporan Posisi Keuangan atau Neraca (balance sheet)PT. ABC, 31 Desember 2002 (perhitungan dalam rupiah)Pengguanaan Dana KapitalSumber Dana Kapital(aplication of fund)(sources of fund)Harta Jumlah Hutang dan Modal Jumlah(assets) (amount) (debt & kapital) (amount)RupiahRupiahKas dan setara kas 1.000 Hutang dagang 300(cash and cash eguivalen)(accuont payable)Surat-surat berharga 300 Hutang wesel bayar 200(marketable securities)(note payable)Piutang usaha 700 Hutang pajak 200(accuonts receivable)(tak payable)Persediaan 600 Hutang dividen 300(inventorias)(dividend payable)Uang muka 400 Hut. Jk pnj. Jat. Tempo 400(prepaid expenses)(long term debt due)Total harta lancar 3.000 Hutang biaya 100(total current assets)(accrual expenses)Saham PT. AX 400 Total hutang lancar 1.500(stock of PT. AX)(total current liabilities)Obligasi PT. AX 600 Obligasi bunga 20% 2.500(bond of PT. AX) (bond at 20%)Total hartakeuangan 1.000 Hipotek bunga 18% 3.000(total finansialassets) (mortgage at 18%)Tanah 1.000 Total hutang jk panjang 5.500(land)(total long term debt)Gedung 1.000 Saham Istemewa500(diveden 25%)(building) (prefered stock, divedend 25%)Peralatan 3.000 saham biasa 1.000(eguipments)(common stock)Total harta tetap 5.000 Agio saham 200(Total fixed assets)(capital surplus)Hak patent 200 Laba ditahan 1.300(patent right)(retained earning)Hak pengelolaan alam 300 Total modal sendiri 3.000(exploration right)(Total eguity)Biaya pendirian 500(organization costs)Total harta takberwujud 1.000(total intangible assets)Total harta 10.000 Total klaim 10.000(total assets)(total klaim)* Utang biaya lazim disebut “biaya yang masih harus dibayar”** Jumlah saham biasa yang beredar 100 lembar saham atau nilai nominal persaham Rp 10www.ekasulistiyana.web.id 22