SEKOLAH TINGGI ILMU EKONOMI TRIDHARMA
Jl. R. A. A Marta Negara No. 60 Turangga Ph. (022) 73513585 Bandung
UJIAN TENGAH SEMESTER (UTS) GANJIL TAHUN AKADEMIK 2021/2022
Mata Kuliah : Analisis Laporan Keuangan
Hari : Selasa
Tanggal : 9 November 2021
Waktu : 18.30 – 24.00 WIB
Kelas : SAS20
Dosen : Drs. Joseph Munthe, M.Si., Ak., CPA., CA., CPI.,ACPA.
Perhatikan !
✓ Kerjakan dalam Bahasa Inggris atau Bahasa Indonesia ! Jawaban Tulis Tangan !
✓ Jawaban dan Kartu Peserta UTS di scan/foto digabung dalam bentuk pdf !
✓ File Jawaban dan Kartu Peserta UTS dikirim melalui
https://drive.google.com/drive/folders/1rLjY-ZLS2PzsHPxEE-Bg2knP84Kl-S95?usp=sharing
BUAT FOLDER MASING MASING dengan format “nim_nama”.
Pada folder tersebut juga, dikirimkan tugas power point masing-masing cahpter (5 chapter)
dalam Bahasa Inggris dan Bahasa Indonesia
✓
TEORI
1. Describe the differences between credit analysis and equity analysis? How do these impact
the financial statement information that important for each type of analysis?
2. Explain historical cost and fair value models of accounting. What explains the move
toward fair value accounting?
3. Define income! Distinguish income from cash flow? and explain how accountants measure
income!
4. Explain major forms of financing and their characteristics?
5. Describe the criteria for classifying leases by a lessee?
6. Companies typically apply the lower-of-cost-or-market (LCM) method for inventory
valuation. (a) Define cost as it applies to inventory valuation (b) Define market as it applies
to inventory valuation.
7. What is a hedge transaction? Give an example of a cash flow hedge and an example of a
fair value hedge?
CASE
1. On January 1, Year 1, a company issues $100 of eight-year bonds with a year-end interest
(coupon) payment of 8% per annum. On January 1, Year 6, we are asked to compute the
value ofthis bond when the yield to maturity on these bonds is 6% per annum.
2. Mixon Company’s years-end balance sheet show the following:
2006 2005 2004
$ $ $
Cash 30.800 35.625 36.800
Account receivable 88.500 62.500 49.200
Merchandise inventory 111.500 82.500 53.000
Prepaid expense 9.700 9.375 4.000
Plant assets 277.500 255.000 229.500
Total assets 518.000 445.000 372.500
Account payable 128.900 75.250 49.250
Long-term notes payable secured 97.500 102.500 82.500
by morrtages on plant assets
Common stock, $10 par value 162.500 162.500 162.500
Retained earnings 129.100 104.750 78.250
Total liabilities and equity 518.000 445.000 372.500
Required:
Compare the year-end short-term liquidity position of this company at the end 2006, 2005,
and 2004 by computing the:
a. Current ratio
b. Acid-test ratio
Coment on the ratio result
3. ABC Corp. is a retailer dealing in a single product. Beginning inventory at January 1 of this
year is zero, operating expenses for this same year are $5,000, and there are 2,000 common
shares outstanding. The following purchases are made this year:
Units Per unit Cost
$ $
January 100 10 1.000
March 300 11 3.300
June 600 12 7.200
October 300 14 4.200
December 500 15 7.500
Total 1800 23.200
Ending inventory at December 31 is 800 units. End-of-year assets, excluding inventories,
amount to $75,000, of which $50,000 of the $75,000 are current. Current liabilities amount
to $25,000, and long-term liabilities equal $10,000
Determine net income for this year under each of the following inventory methods.
Assume a sales price of $25 per unit and ignore income taxes.
(1) FIFO
(2) LIFO
(3) Average cost
