7/24/2019 Accounting Quiz_Wiegand Case (Art)

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Biaya Pemain (52 Weeks X 450,000) 23,400,000

Gaji Pelatih 1,000,000

Gaji Pengurus 2,500,000Menang an!ang "a#an (5 X 200,000) 1,000,000

Menang an!ang $en!iri (10 X 100,000) 1,000,000

Penyusutan $ta!i%n 4,000,000

$&%ns%rshi& 'eenue (12,000,000)

Biaya Pemeliharaan $ta!i%n 1,000,000

Math *ee (3+ Pertan!ingan X 500,000) (1,000,000)

"istrik, -ir !an "ain."ain /00,000

Penerimaan iket arga erusan (1,000,000)

etak Buku (3 X 25,315 X 1 Pertan!ingan) 1,442,55

%tal et *ie! %sts 3,42,55

BP Pen%nt%n Per%rangan 131,432

BP Pen%nt%n Per%rangan Per Pertan!ingan /,16

euntungan $e7elum Pajak 15,000,000

arget Pen%nt%n Per%rangan /31,432

arget Pen%nt%n Per Pertan!ingan 33,233825

i!ak 7isa tera&ai karena mele7ihi ka&asitas sta!i%n8

ara &aling mu!ah a!alah ari tam7ahan s&%ns%r &aling ti!akse7esar 9 /,000,000

7/24/2019 Accounting Quiz_Wiegand Case (Art)

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Pembuktian

Penjualan Perse%rangan (1+,0 X 30) 3,42,55

Penerimaan $&%ns%rshi& 12,000,000Penerimaan Math *ee 1,000,000

Penerimaan iket arga erusan 1,000,000

%tal Penerimaan 35,42,55

Biaya :aria7el .

%ntri7uti%n Margin 35,42,55

Biaya eta&

Biaya Pemain (52 Weeks X 450,000) 23,400,000

Gaji Pelatih 1,000,000Gaji Pengurus 2,500,000

;rang Menang an!ang "a#an (5 X 200,000) 1,000,000

;rang Menang an!ang $en!iri (10 X 100,000) 1,000,000

Penyusutan $ta!i%n 4,000,000

Biaya Pemeliharaan $ta!i%n 1,000,000

;rang "istrik, -ir !an "ain."ain /00,000

;rang etak Buku (3 X 25,315 X 1 Pertan!ingan) 1,442,55

%tal Biaya eta& 35,42,55

et Pr%

7/24/2019 Accounting Quiz_Wiegand Case (Art)

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Pr%&erty -ut%m%7ile

=nsurane =nsurane

$ales 4,200,000 12,000,000

"ess :aria7le &enses 3,+30,000 ,/00,000

%ntri7uti%n Margin 360,000 2,400,000"ess >iret *ie! &enses 400,000 500,000

$egment Margin (30,000) 1,00,000

"ess %mm%n *ie! %sts 100,000 200,000

;&erating =n%me ("%ss) (130,000) 1,600,000

Pr%&erty -ut%m%7ile

=nsurane =nsurane

$ales . 10,5/0,000"ess :aria7le &enses . +,44+,000

%ntri7uti%n Margin . 2,112,000

"ess >iret *ie! &enses . 500,000

$egment Margin . 1,/12,000

"ess %mm%n *ie! %sts . 300,000

;&erating =n%me ("%ss) . 1,312,000

Pr%&erty -ut%m%7ile

=nsurane =nsurane

$ales 4,/20,000 12,/0,000

"ess :aria7le &enses 4,213,000 10,3/+,000

%ntri7uti%n Margin 406,000 2,52,000

"ess >iret *ie! &enses . 500,000

$egment Margin 406,000 2,02,000

"ess %mm%n *ie! %sts 250,000 500,000

;&erating =n%me ("%ss) 156,000 1,52,000

7/24/2019 Accounting Quiz_Wiegand Case (Art)

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%tal

1/,200,000

13,430,000

2,660,00000,000

1,+60,000

300,000

1,560,000

%tal

10,5/0,000+,44+,000

2,112,000

500,000

1,/12,000

300,000

1,312,000

%tal

16,5+0,000

14,5+1,000

2,,000

500,000

2,4,000

650,000

1,64,000

7/24/2019 Accounting Quiz_Wiegand Case (Art)

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Make

>iret Material 1,++3,000

>iret "a7%r 420,000

:aria7le ;ehrea! /,250*ie! ;erhea! 45,500

Pay ;utsi!e $u&&lier

%tal %sts 2,444,650

7/24/2019 Accounting Quiz_Wiegand Case (Art)

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Buy

.

.

.32,550

2,240,000

2,262,550