TUGAS SOFTSKILL
Nama :
Alfiah Umul Hasanah
NPM :
40210529
Kelas :
3DA03
PT. MANDOM INDONESIA Tbk
LAPORAN POSISI KEUANGAN (STATEMENTS OF FINANCIAL
POSITION)
DECEMBER 31, 2012
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31 Desember 2012(Rp)
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ASET
ASET LANCAR:
Kas dan setara kas
Investasi
Piutang usaha
Pihak
berelasi
Pihak
ketiga
Piutang lain-lain
Persediaan-bersih
Uang muka
Biaya dibayar dimuka
Pajak dibayar dimuka
Jumlah Aset
Lancar
ASET TIDAK
LANCAR
Piutang
lain-lain
Biaya
dibayar dimuka
Aset
pajak tangguhan – bersih
Aset
tetap - setelah dikurangi akumulasi penyusutan
sebesar Rp 483.711.637.777 pada 31 Desember 2012 dan
Rp 428.365.887.908 pada
31 Desember 2011
Klaim
pengembalian pajak
Perangkat
lunak komputer
Beban
tangguhan - hak atas tanah
Uang
jaminan
Jumlah Aset Tidak
Lancar
JUMLAH ASET
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134.940.399.040
74.622.954.448
282.897.104.990
6.310.347.967
1.104.059.482
260.765.704.853
934.443.010
7.040.485.461
-
768.615.499.251
1.252.204.921
1.323.778.514
26.046.889.083
440.132.920.673
10.371.928.589
9.225.943.026
-
4.603.788.404
492.957.453.210
1.261.572.952.461
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ASSETS
CURRENT ASSETS:
Cash
and cash equivalents
Investments
Trade
accounts receivable
Related
parties
Third
parties
Other
accounts receivable
Inventories
– net
Advances
Prepaid
expenses
Prepaid
taxes
Total Current
Assets
NONCURRENT
ASSETS
Other
accounts receivable
Prepaid
expenses
Deferred
tax assets – net
Property,
plant and equipment - net of
accumulateddepreciation of Rp483,711,637,777 at December
31, 2012and Rp 428,365,887,908
at
December 31, 2011
Claim
for tax refund
Computer
software
Deferred
charges for landrights
Guarantee
deposits
Total
Noncurrent Assets
TOTAL ASSETS
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LIABILITAS DAN
EKUITAS
LIABILITASJANGKAPENDEK
Utang
usaha pada pihak ketiga
Utang
lain-lain pada pihak ketiga
Utang
pajak
Biaya
yang masih harus dibayarPihak ketiga
Pihak
berelasi
Jaminan
pelanggan
Jumlah
Liabilitas Jangka Pendek
LIABILITAS
JANGKA PANJANG
Liabilitas imbalan kerja
EKUITAS
Modal saham - nilai nominal Rp500
per saham
Modal dasar - 804.266.668 saham
Modal ditempatkan dan disetor –
201.066.667 saham
Tambahan modal disetor
Revaluasi investasi efek tersedia
untuk dijual
Saldo laba
Ditentukan penggunaannya
Tidak ditentukan penggunaannya
Jumlah Ekuitas
JUMLAH LIABILITAS DAN EKUITAS
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18.497.356.163
4.429.124.220
22.940.952.991
45.344.718.539
6.108.695.665
2.156.499.448
99.477.347.026
65.274.029.521
100.533.333.500
188.531.610.794
1.604.644.500
20.106.666.700
 786.045.320.420
1.096.821.575.914
1.261.572.952.461
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LIABILITIES
AND EQUITY
CURRENT LIABILITIES
Trade
accounts payable tothird parties
Other
accounts payable to third
parties
Taxes
payable
Accrued
expensesThird parties
Related
parties
Customer
deposits
Total Current
Liabilities
NONCURRENT
LIABILITY
Employee benefits obligation
EQUITY
Capital stock - Rp 500 par value
per share
Authorized - 804,266,668shares
Subscribed and paid up –
201,066,667 shares
Additional paid-in capital
Available-for-sale
investment revaluation
Retained earnings
Appropriated
Unappropriated
Total Equity
TOTAL LIABILITIES AND EQUITY
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PERHITUNGAN RASIO LIKUIDITAS PT. MANDOM INDONESIA
Tbk
1. Current Ratio = Aktiva Lancar
Hutang Lancar
= 768.615.499.251
99.477.347.026
= 7,726537973
= 7,73
2. Cash Ratio (Ratio of immediate solvency)
Cash Ratio = (Kas + Efek)
Utang Lancar
=(134.940.399.040 + 74.622.954.448)
99.477.347.026
= 2,106643972 = 2,11
3.
Quick (acid test) Ratio
Quick Ratio=(Kas + Efek + Piutang)
Hutang Lancar
99.477.347.026
= 5,025012034 = 5,03
4.
Working capital to total assets ratio
= (Aktiva Lancar – Utang Lancar) /
Jumlah aktiva
= (768.615.499.251 - 99.477.347.026) / 1.261.572.952.461
= 0,5303998876 = 0,53
