tugas keuangan

 NAMA

: ANGGUN DIAH DIAH SAFITRI

 NPM

: 17201029048

KELAS

:C

Soal 1 : Tahun lalu Robotics Co. memperoleh laba operasi (EBIT) sebesar $5 juta, beban penyusutan adalah $1 juta, sedangkan tarif pajak perusahaan adalah 40%. Perusahaan memiliki total modal sebesar $25 juta, dan estimasi biaya modal setelah pajak adalah 10%. Asumsikan  bahwa pos non kas perusahaan perus ahaan hanyalah biaya bia ya penyusutan. 1)  berapakah laba bersih perusahaan p erusahaan pada tahun berjalan b erjalan EBIT $5 jt Interest $1 jt EBT $ 4 jt Tax 40% $ 1,6 jt EAT $ 2,4 jt 2)  berapakah arus kas bersih bersi h perusahaan  NCF (Net Cash Flow) = EAT + Dep = $2,4 jt + $1 jt = $3,4 jt 3)  berapakah arus kasoperasi kasope rasi perusahaan? OCF (Operating (Operating Cash Flow) = net operating after tax (NOPAT) + dep = ($5jt x 0,6) + $1jt = $3 jt + $1 jt = $4 jt 4)  berapakah nilai tambah ekonomis ek onomis (EVA) WACC = (Cost of debt X (1-tax) + cost of equity = (0 x (1-40%) + 10% = 70% Capital Charge = $25jt x 70% = $17,5 jt EVA = NOPAT –  Capital  Capital charges = 3 jt –  17,5  17,5 jt = -14,5 jt

Soal 2 : Following assets and liabilities for CECIL at law of july 1 2013 are : cash $1.000, AR $3.200, Supplies $850, land $10.000, AP $1530. Office space and office equipment are currently being rented. Business transaction during july are summarized as follows : a)  b) c) d) e)

received cash from clients for service $3.928  paid creditors on account $1.055 received cash from cecil as an additional investment $3.700  paid office rent for the month $1.200 charged clients for legal service on account $2.025

instructions : 1) determine the amount of owner’s equity as of july 1, 2013 2)  prepare an income statement for july, a statement of owner’s equity for july, and a  balance sheet as of july 31, 2013  jawab : diketahui : cash : $1.000 AR : $3.200 Supplies : $85 Laud : $10.000 A/P : $1.530 Transaction : 1) received cash : $3.982 2) paid cash : $1.055 3) received cash : 3.700 4) paid rent : $1.300 5) change service : $2.025 Ditanya : 1) equity per 1 july 2013 2) I/S, equity & B/S per 31 july 2013

Jawab : 1) equity = asset –  payable = (1.000 + 3.200 +850 + 10.000) –  1.530 = $13.520 2) transaction a) cash = 1.000 + 3.928 = 4.928 Income = 3.928  b) cash = 4.928 –  1.055 = 3.873 A/P = 1.530 –  1.055 = 475 c) cash = 3.873 + 3.700 = 7.573 Equity = 3.700 d) cash = 7.573 extense = 1.200 e) A/R = 3.200 + 2.005 = 5.225 Income = 3.298 + 2.025 = 5.953