Tugas Manajemen Keuangan Lanjutan - 2019

 Dari Laporan Keuangan yang disajikan (terlampir di bawah) hitunglah :         

   ·   Cash Rasio

   ·   Net Working Capital
·   Long Term Debt To Equity
·   Long Term Debt To Assets
·   Return On Equity
·   Return n Assets
·   Working Capital Turnover
·   Cash Turnover

QIEN'S CORPORATION
BALANCE SHEET
DESCRIPTION	31ST DEC 2017	31ST DEC 2018
ASSETS
CURRENT ASSETS
Cash	22,500	18,000
Account Receivable	15,000	17,250
Inventory	10,500	36,000
Supplies	7,500	14,250
Prepaid Expenses	12,000	11,250
Total Current Assets	67,500	96,750
FIXED ASSETS
Land	60,000	60,000
Building	172,500	172,500
Machine	220,500	220,500
Equipment	82,500	126,703
Accumulation Depr	(120,000)	(132,900)
Total Current Assets	415,500	446,803
OTHER ASSETS	5,160	1,500
TOTAL ASSETS	488,160	545,053
LIABILITIES
CURRENT LIABILITIES
Note Payable	12,750	-
Current Portion of Long Term Debt	750	-
Account Payable	7,500	15,600
Estimated Incme Tax Liability	750	7,500
Accured Expense	1,950	5,700
Customer Advance Payments	300	1,800
Total Current Liabilities	24,000	30,600
LONG TERM DEBT
Long Term Debt	180,000	172,500
Other Liabilities	42,000	64,500
TOTAL LONG TERM DEBT	222,000	237,000
TOTAL LIABILITIES	246,000	267,600
SHAREHOLDER EQUITY
Owne's Equity
Common Stock	120,000	135,000
Preffered Stock	45,000	45,000
Retained Earning	77,160	97,453
TOTAL SHAREHOLDER EQUITY	242,160	277,453
TOTAL LIABILITIE AND SHAREHOLDER	488,160	545,053
	-	-
QIEN'S CORPORATION
INCOME STATEMENT
DESCRIPTION	31ST DEC 2017	31ST DEC 2018
REVENUE
Net Sales	600,000	525,000
Other Income	17,250	9,683
Total Revenue	617,250	534,683
EXPENSES
Cost Of Good Sold	360,000	301,875
General Expense	34,200	37,200
Administrative Expense	18,000	22,125
Marketing Expense	19,500	20,250
Interest Expense	21,750	17,100
Total Cost And Expense	453,450	398,550
Net Income Before Tax	163,800	136,133
Income Tax	49,140	40,840
Net Income	114,660	95,293