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1. Informasi berikut diperoleh dari akun Marokow Inc., pada tanggal 31 Desember 2012.

Informasi ini disajikan dalam urutan acak.

Common stock, no par value,10,000 $ 3,180


shares authorized 5,724 shares issued
Retained earnings 129,950
Deferred income tax liability (long term) 24,000
Long-term debt 99,870
Accounts payable 35,000
Buildings 75,000
Machinery and equipment 300,000
Land 11,000
Accumulated depreciation 200,000
Cash 3,000
Receivables, less allowance of $3,000 58,000
Accrued income taxes 3,000
Inventory 54,000
Other accrued expenses 8,000
Current portion of long-term debt 7,000
Prepaid expenses 2,000
Other assets (long term) 7,000

Diminta:
Siapkan neraca diklasifikasikan dalam laporan. Untuk aset, gunakan klasifikasi current assets,
plant and equipment dan other assets. Untuk liabilitas, gunakan klasifikasi current liabilities
dan long-term liabilities.

Jawaban:

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[Marokow Inc] Balance Sheet
Date: 31 Desember 2012

Assets 2012
Current Assets
Cash 3,000
Accounts receivable 55,000
Inventory 54,000
Prepaid expenses 2,000
Short-term investments -
Total current assets $ 114,000
Fixed (Long-Term) Assets
Long-term investments -
Property, plant, and equipment 386,000
(Less accumulated depreciation) (200,000)
Intangible assets -
Total fixed assets $ 186,000
Other Assets
Deferred income tax 3,000
Other 7,000
Total Other Assets $ 10,000

Total Assets $ 310,000

Liabilities and Owner's Equity


Current Liabilities
Accounts payable 35,000
Short-term loans -
Income taxes payable 3,000
Accrued expenses (salaries and wages) 8,000
Unearned revenue -
Current portion of long-term debt 7,000
Total current liabilities $ 53,000
Long-Term Liabilities
Long-term debt 99,870
Deferred income tax 24,000
Other -
Total long-term liabilities $ 123,870
Owner's Equity
Owner's investment -
Retained earnings 129,950
Common Stock 3,180
Other -
Total owner's equity $ 133,130

Total Liabilities and Owner's Equity $ 310,000

Common Financial Ratios


Debt Ratio (Total Liabilities / Total Assets) 0.57
Current Ratio (Current Assets / Current Liabilities) 2.15
Working Capital (Current Assets - Current Liabilities) 61,000
Assets-to-Equity Ratio (Total Assets / Owner's Equity) 2.33
Debt-to-Equity Ratio (Total Liabilities / Owner's Equity) 1.33

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