NAMA : ANGGUN 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 hanyalah biaya penyusutan.

1) berapakah laba bersih perusahaan pada tahun berjalan

EBIT $5 jt
Interest $1 jt
EBT $ 4 jt
Tax 40% $ 1,6 jt
EAT $ 2,4 jt

2) berapakah arus kas bersih perusahaan

NCF (Net Cash Flow) = EAT + Dep
= $2,4 jt + $1 jt
= $3,4 jt

3) berapakah arus kasoperasi perusahaan?

OCF (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 (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 charges
= 3 jt 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) received cash from clients for service $3.928

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

instructions :

1) determine the amount of owners equity as of july 1, 2013

2) prepare an income statement for july, a statement of owners 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