1. Chapter Fifteen Accounting and Financial Statements Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin

6. Profesi Akuntansi Akuntan yang bekerja pada perusahaan bisnis atau organisasi nirlaba disebut sebagai akuntan swasta . Akuntan dan stafnya yang memberikan jasa akuntansi berdasarkan honor disebut sebagai akuntan publik .

10. Persamaan Akuntansi Aset = Kewajiban + Ekuitas Pemilik Sumber yang dimiliki oleh perusahaan Hak kreditor yang mencerminkan utang perusahaan Hak pemilik perusahaan

13. a. Chris Clark membuka rekening bank atas nama NetSolutions dan menyetorkan dana sebesar $25.000 ke rekening tersebut. a Modal Chris Clark 25.000 Investasi oleh Chris Clark Kas 25.000 a. A set Ekuitas Pemilik = =

14. b. NetSolutions membeli tanah senilai $20.000. Modal Chris Clark 25.000 Kas + Tanah 25.000 Sal. . A set Ekuitas Pemilik = = b . – 20.000 +20.000 S al. . 5.000 20.000 25.000

16. Equivalent Terms in Accounting 15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved

24. Profitability Ratios 15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved Profit margin = Net income Sales Return on assets = Net income Assets Return on equity = Net income Equity

25. Asset Utilization Ratios 15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved Receivables turnover = Sales Receivables Inventory turnover = Sales Inventory Total asset turnover = Sales Total assets

26. Liquidity Ratios 15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved Current ratio = Current assets Current liabilities Quick ratio = Current assets - inventory Current liabilities

27. Debt Utilization Ratios 15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved Debt to total assets = Total debt Total assets Times interest earned = Income before interest & taxes Interest expense

28. Per Share Data 15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved Earnings per share = Net income Number of shares outstanding Dividends per share = Total dividends paid Number of shares outstanding