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Case Pt Anugrah

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Submitted By jiamei93
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Neraca PT.ANUGERAH per 31 Desember 2010 adalah sebagai berikut:

| |PT.ANUGERAH | | | |
| |NERACA 31.12.2010 (dalam ribuan) | | | |
|Aktiva Lancar | | | |Hutang Lancar |

-Gaji dan Upah |Rp. |53.000 |,- |Rp. |55.000 |,- |Rp. |55.000 |,- |Rp. |55.000 |,- | |-Biaya Listrik |Rp. |8.000 |,- |Rp. |7.500 |,- |Rp. |8.000 |,- |Rp. |7.500 |,- | |-Biaya Telepon dan Air |Rp. |9.000 |,- |Rp. |8.750 |,- |Rp. |8.750 |,- |Rp. |9.000 |,- | |-Biaya Pemasaran |Rp. |22.000 |,- |Rp. |20.500 |,- |Rp. |21.000 |,- |Rp. |21.000 |,- | |-Biaya Pemeliharaan |Rp. |11.000 |,- |Rp. |10.500 |,- |Rp. |11.000 |,- |Rp. |11.500 |,- | |-Biaya Assuransi |Rp. |6.500 |,- |Rp. |6.500 |,- |Rp. |6.500 |,- |Rp. |6.500 |,- | |-Biaya Lain-lain |Rp. |17.000 |,- |Rp. |16.000 |,- |Rp. |16.500 |,- |Rp. |16.500 |,- | |Jumlah |Rp. |126.500 |,- |Rp. |124.750 |,- |Rp. |126.750 |,- |Rp. |127.000 |,- | |

Bila terjadi deficit, karena jumlah penerimaan kas operasional lebih rendah dari jumlah pengeluaran kas operasional (anggaran kas operasional), maka akan diatasi dengan kredit bank, yang bunganya sebesar 1%/bulan. Kredit bank ditetapkan dengan memperhitungkan kas minimal maupun kas awal dan pengambilan dilakukan pada saat terjadinya deficit. Angsuran/pelunasan kredit bank dilakukan pada saat terjadinya surplus, yang besarnya ditetapkan dengan memperhitungkan kas minimal.(kas minimal ditetapkan sebesarRp.6.000.000,-) . Pajak atas laba usaha utamanya sebesar 20%, yang akan dibayar pada bulan Pebruari 2012. Sementara kas deviden ditetapkan sebesar 50% dari laba bersih setelah pajak, yang rencananya akan dibagi pada bulan Januari 2012.

Diminta:
1. Susunlah Anggaran Piutang Dagang PT.ANUGERAH th.2011 (triwulanan)
2. Susunlah Anggaran Hutang Dagang PT.ANUGERAH th.2011 (triwulanan)
3. Susunlah Anggaran Kas PT.ANUGERAH th.2011 (triwulanan)
4. Susunlah Proyeksi Laporan Keuangan PT.ANUGERAH th.2011 (triwulanan)

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