50 p2 3-manajemen keuangan 1_ financial statement & ratio analysis (9 sep 2019)
1. MANAJEMEN KEUANGAN 1
(P2,P3: Financial Statement and Ratio Analysis)
Prof. Dr. H. Aminullah Assagaf, SE., MS., MM., M.Ak
Email : assagaf29@yahoo.com
Hp : 628113543409
Jakarta, September 2019
2. REFERENCE
Principles of Managerial Finance
13th edition, Pearson, Addison Wesley Publishing Company. 2012
by : Gitman, Lawrence J. and Zutter, Chad J.
15. Manajemen Keuangan 1
1. Ch. 1, 2 = P1…The role of managerial finance & The financial market
invironment
2. Ch. 3 = P2, P3 …Financial statement and ratio analysis
3. Ch. 4 = P4, P5… Cash flow and financial planning
4. Ch. 8 = P6 …Risk and return
Review, UTS = P7, P8
1. Ch. 5 = P9, P10 …Time value of money
2. Ch. 15 = P11, P12 …Working capital and current assets management
3. Ch. 16 = P13 …Current liabilities management
Review, UAS = P14, P15
16. SAP – Manajemen Keuangan 1
Pertemuanke Topi k Tugas
1 1. THE ROLE OF MANAGERIAL FINANCE
2. Finance and Business
3. Goal of the Firm
4. Managerial Finance Function
5. Governance and Agency
6. THE FINANCIAL MARKET ENVIRONMENT
7. Financial Institutions and Markets
8. The Financial Crisis
9. Regulation of Financial Institutions
10. Business Taxes
2 1. FINANCIAL STATEMENTS AND RATIO ANALYSIS
2. The Stockholders' Report
3. Using Financial Ratios
4. Liquidity Ratios
5. Activity Ratios
17. Pertemuanke Topik Tugas
3 1. FINANCIAL STATEMENTS AND RATIO ANALYSIS
2. Debt Ratios
3. Profitability Ratios
4. Market Ratios
5. A Complete Ratio Analysis
4 1. CASH FLOW AND FINANCIAL MANAGEMENT
2. Analyzing the Firm's Cash Flow
3. The Financial Planning Process
4. Cash Planning : Cash Budgets
5 1. CASH FLOW AND FINANCIAL MANAGEMENT
2. Profit Planning : Pro Forma Statements
3. Preparing The Pro Forma Income Statement
4. Preparing The Pro Forma Balance Sheet
5. Evaluating of pro Forma Statements
18. Pertemuanke Topik Tugas
6 1. RISK & RETURN
2. Risk & Return Fundamentals
3. Risk of a Single Asset
4. Risk of a Portfolio
5. Risk & Return: the Capital Asset Pricing Model (CAPM)
7 1. Review
8 1. Mid-Term Examination
9 1. TIME VALUE OF MONEY
2. The Role of Time Value in Finance
3. Single Amounts
4. Annuities
10 1. TIME VALUE OF MONEY
2. Mixed Streams
3. Compounding interest more frequently than annually
4. Special Applications of Time Value
19. Manajemen Keuangan 1
1. Ch. 1, 2 = P1…The role of managerial finance & The financial market
invironment
2. Ch. 3 = P2, P3 …Financial statement and ratio analysis
3. Ch. 4 = P4, P5… Cash flow and financial planning
4. Ch. 8 = P6 …Risk and return
Review, UTS = P7, P8
1. Ch. 5 = P9, P10 …Time value of money
2. Ch. 15 = P11, P12 …Working capital and current assets management
3. Ch. 16 = P13 …Current liabilities management
Review, UAS = P14, P15
56. DUPONT SYSTEM
Net Proft = 221
Total assets = 3.597
Total liabilities = 1.643 Total equity = 1.954
Total saham biasa= 1.754
Total liabilities & equity= TA = 3.597
ROA= Net prift / TA= 6,1
Lev= TA/ Equity = 2,06
Net proft margin = Net prift / Sales = 7,2
TA turnover = Sales/ TA = 85
ROE= Net prift / Equity= 12,6
57.
58.
59. Tugas: Laporan Keuangan dan Analisis Rasio
• Download Laporan keuangan perusahan yang listed di Bursa efek
Indonesia, melalui: https://www.idx.co.id
• Laporan keuanga 2 tahun berturut, misalnya tahun 2017 dan 2018
• Hitung ratio keuangan untuk periode 2 tahun tersebut dan jelaskan
maknanya.
• https://www.idx.co.id
o Klik: Anggota Bursa dan partisipan
o Laporan keuangan perusahaan tercatat
o Kode/nama pweusahaan
o Tahun
o Periode
o Cari….
o Download…save atau open…dst
60. PROBLEMS
P3–1
Reviewing basic financial statements The income statement for the year ended December 31, 2012,
the balance sheets for December 31, 2012 and 2011, and the statement of retained earnings for the
year ended December 31, 2012, for Technica, Inc., are given below and on the following page. Briefly
discuss the form and informational content of each of these statements.
61.
62. P3–2
Financial statement account identification Mark each of the accounts listed in the following table
as follows:
a. In column (1), indicate in which statement—income statement (IS) or balance sheet (BS)—the
account belongs.
b. In column (2), indicate whether the account is a current asset (CA), current liability (CL),
expense (E), fixed asset (FA), long-term debt (LTD), revenue (R), or stockholders’ equity (SE).
63.
64. P3–3
Income statement preparation On December 31, 2012, Cathy Chen, a selfemployed certified public
accountant (CPA), completed her first full year in business. During the year, she billed $360,000 for her
accounting services. She had two employees, a bookkeeper and a clerical assistant. In addition to her
monthly salary of $8,000, Ms. Chen paid annual salaries of $48,000 and $36,000 to the bookkeeper and
the clerical assistant, respectively. Employment taxes and benefit costs For Ms. Chen and her employees
totaled $34,600 for the year. Expenses for office supplies, including postage, totaled $10,400 for the year.
In addition, Ms. Chen spent$17,000 during the year on tax-deductible travel and entertainment
associated with client visits and new business development. Lease payments for the office space Rented
(a tax-deductible expense) were $2,700 per month.Depreciation expense on the office furniture and
fixtures was $15,600 for the year. During the year, Ms. Chen paid interest of $15,000 on the $120,000
borrowed to start the business. She paid an average tax rate of 30% during 2012.
a. Prepare an income statement for Cathy Chen, CPA, for the year ended December 31, 2012.
b. Evaluate her 2012 financial performance.
65. P3–4
Income statement preparation Adam and Arin Adams have collected their personal income and
expense information and have asked you to put together an income and expense statement for the
year ended December 31, 2012. The following information is received from the Adams family.
a. Create a personal income and expense statement for the period ended December 31, 2012. It
should be similar to a corporate income statement.
b. Did the Adams family have a cash surplus or cash deficit?
c. If the result is a surplus, how can the Adams family use that surplus?
P3–5
Calculation of EPS and retained earnings Philagem, Inc., ended 2012 with a net profit before taxes of
$218,000. The company is subject to a 40% tax rate and must pay $32,000 in preferred stock
dividends before distributing any earnings on the 85,000 shares of common stock currently
outstanding.
a. Calculate Philagem’s 2012 earnings per share (EPS).
b. If the firm paid common stock dividends of $0.80 per share, how many dollars would go to
retained earnings?
66. P3–6
Balance sheet preparation Use the appropriate items from the following list to prepare in good
form Owen Davis Company’s balance sheet at December 31, 2012.
67. P3–7
Balance sheet preparation Adam and Arin Adams have collected their personal asset and liability
information and have asked you to put together a balance sheet as of December 31, 2012. The following
information is received from the Adams family.
a. Create a personal balance sheet as of December 31, 2012. It should be similar to a corporate balance
sheet.
b. What must the total assets of the Adams family be equal to by December 31, 2012?
c. What was their net working capital (NWC) for the year? (Hint: NWC is the difference between total liquid
assets and total current liabilities.)
