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