KEUSAHAWANAN

BPK 20802

CASHFLOW

EXERCISE EXAMPLE

Q1 Ziqri started a business, MZM Enterprise on January 2018 with a capital of RM50,000 in
cash .The business sells prepacked dried sea products such as dried anchovies, prawns and
squids which are sold direct to business and individual customers and also through online
Listed below is the transaction that have occurred from January to March 2018.

 In early January, the business rented a premise paying a deposit of RM2400 and
RM800 rent in advance for January. For the following month, monthly rent is to be
paid in cash on the 27th of each month.
 2 workers were recruited in January.. The monthly salary per worker is RM600 per
month. One of the worker will only work for two months until February
 In February, the business received a grant of RM15000 from SME Corp under the
TUBE Programme.
 A second hand truck used for business transportation was purchased for RM30,000
in cash using a bank loan of RM60,000 received in January. Installment repayment
for the bank loan per month is at RM900 and will be paid at the end of each month,
starting from February.
 Depreciation for the van is RM1000 per month.
 Total credit sales for each month are :
o January RM18,000
o February RM 20,000
o March RM 27,000

 Credit sales are collected at the end of each month. However, RM 2,000 of credit
sales in February was collected in March and RM 6,000 in March have not been
collected yet from customers.
 Purchases of raw materials were on credit. In January and February are RM8,000 for
each month but whilst in March, the purchases increases up to RM3,000 more than
the previous month. Settlement to the suppliers was paid in full the following month
after purchase.
 Utilities expenses is RM 350 per month but electricity bill of RM 120 for utilities
used have not been paid yet in March.

REQUIRED :
 a) Prepare the cashflow for the month of January to March for MZM Enterprise as
per the following format .

MZM ENTERPRISE
CASHFLOW FOR JANUARY TO
MARCH 2018

JANUAR FEBRUAR
Y Y MARCH
OPENING BALANCE
 

CASH INFLOW
  CAPITAL
  SME CORP GRANT
  LOAN
  CASH SALES
ADD
: TOTAL CASH INFLOW
   
 
CASH OUTFLOW
  VAN
  PURCHASES
  SALARY
  UTILITIES EXPENSES
  RENT
  DEPOSIT
  LOAN REPAYMENT
LESS
: TOTAL CASH OUTFLOW
   
   
CLOSING BALANCE

Opening balance + Total Cash Inflow – Total Cash Outflow = Closing Balance