MULTI A SDN BHD

PROJECTED CASH FLOW

FOR THE YEAR ENDED 31 DECEMBER
2020
RM
JAN FEB MAR APR MAY
CASH INFLOW
Opening Balance 29,500 14,580 103,960 91,700
Capital-1 20,000
Capital-2 20,000
Capital-3 20,000
Capital-4 20,000
Capital-Investors 100,000
Loan from Bank
Cash Sales 12,100 13,200 13,000 14,500
Credit sales collection 0 0 0 0 5,000

TOTAL CASH INFLOW 80,000 41,600 127,780 116,960 111,200

CASH OUTFLOW
Cash Purchase 10,000 14,520 11,320 12,760 -
Credit Purchase paid 0 0 0 0 10,000

Salary 8,000 8,000 8,000 8,000 8,000

Rental 3,000 3,000 3,000 3,000 3,000
Utilities 1,000 1,000 1,000 1,000 1,000
Advertisement 200 200 200 200 200
Transportation cost 300 300 300 300 300
Loan- Interest
Loan-Principle

Hire Purchase creditor-Deposits

Hire Purchase creditor-Installment
Fixture and Fittings 20,000
Office equipment 8,000

TOTAL CASH OUTFLOW 50,500 27,020 23,820 25,260 22,500

NET CASH INFLOW/(OUTFLOW) 29,500 (14,920) 89,380 (12,260) (3,000)

OPENING BALANCE 0 29,500 14,580 103,960 91,700
CLOSING BALANCE 29,500 14,580 103,960 91,700 88,700

LOAN FROM BANK : RM 50,000 MOTOR VEHICLE - LORRY (HIRE PURCHASE)

Borrowing years : 3 years (3 x12) =36
CASH PRICE : RM 80,000
LOAN PRINCIPLE : RM 50,000/36 YEARS: 5 years
: RM 1,389 DEPOSIT: RM 8,000
INTEREST: 10%
LOAN INTEREST : RM 1,389 x 5%
: RM 69

DEPRECIATION MOTOR VEHICLE -LORRY DEPRECIATION FIXTURE & FITTINGS

RATE : 7% RATE : 5%
RM 80,000 x 7% RM 20,000 x 5%
= RM 5,600 = RM 1,000

RM
Cash price 80,000
Less: Deposit /Down payments -8,000
72,000
Add: Total hire purchase interest (72,000*10%*5) 36,000
Total Installment include interest 108,000

Hire purchase interest per month = 600

Instalment per month = 1800

Motor Vehicle
2022 RM RM
Hire Purchase Creditor 80,000 Balance c/d 80,000
2023
Balance b/d 80,000 Balance c/d 80,000
2024
Balance b/d 80,000 Balance c/d 80,000

Hire Purchase Creditor

2022 RM 2022 RM
Aug Bank – Deposit 8,000 Motor vehicle 80,000
Sep Bank – Instalment 1,800 Hire Purchase Interest 2,400
Oct Bank – Instalment 1,800
Nov Bank – Instalment 1,800
Dec Bank – Instalment 1,800
Balance c/d 67,200
82,400 82,400
2023 Balance b/d 67,200
Bank - Instalment 21,600 Hire Purchase Interest 7,200
Balance c/d 52,800
 74,400 74,400
2024 Balance b/d 52,800
Bank - Instalment 21,600 Hire Purchase Interest 7,200
Balance c/d 38,400
60,000 60,000

Hire purchase Interest

2022 RM RM
Hire Purchase Creditor 2,400 Profit & Loss 2,400
2023
Hire Purchase Creditor 7,200 Profit & Loss 7,200
2024
Hire Purchase Creditor 7,200 Profit & Loss 7,200
 2020 150%
RM 2020 2021
JUN JUL AUG SEP OCT NOV DEC TOTAL TOTAL

88,700 133,572 131,354 122,306 123,308 126,510 132,752 137,354

20,000
20,000
20,000
20,000
100,000
50,000 50,000
15,780 16,790 17,990 18,760 19,460 19,950 20,000 181,530 272,295
6,500 8,950 11,500 13,000 14,000 15,500 17,560 92,010 138,015

160,980 159,312 160,844 154,066 156,768 161,960 170,312 503,540 547,664

13,450 - 16,580 - 14,500 - 17,200 110,330 165,495

0 14,000 0 15,000 0 13,450 0 52,450 78,675
0 0
8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000 144,000
3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000 54,000
1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000 18,000
200 200 200 200 200 200 200 2,400 3,600
300 300 300 300 300 300 300 3,600 5,400
69 69 69 69 69 69 69 483 828
1,389 1,389 1,389 1,389 1,389 1,389 1,389 9,723 16,668

8,000 0
1,800 1,800 1,800 1,800 7,200 21,600
20,000
8,000

27,408 27,958 38,538 30,758 30,258 29,208 32,958 358,186 508,266

44,872 (2,218) (9,048) 1,002 3,202 6,242 4,602 137,354 (97,956)

88,700 133,572 131,354 122,306 123,308 126,510 132,752 0 137,354
133,572 131,354 122,306 123,308 126,510 132,752 137,354 137,354 39,398

RE PURCHASE)
DEPRECIATION OFFICE EQUIPMENT
RATE : 8%
RM 8,000 x 8%
= RM 640
220%
2022
TOTAL

39,398

599,049
303,633

942,080

364,089
173,085
0
316,800
118,800
39,600
7,920
11,880
828
16,668

0
21,600

1,071,270

(168,588)
39,398
(129,190)
 AR JAN FEB MAR APR MAY JUN JUL AUG
OPENING BALANCE 5,000 6,500 8,950 11,500
CREDIT SALES 5,000 6,500 8,950 11,500 13,000
COLLECTION 0 0 0 5,000 6,500 8,950 11,500
CLOSING BALANCE 0 0 0 5,000 6,500 8,950 11,500 13,000

AP JAN FEB MAR APR MAY JUN JUL AUG

OPENING BALANCE 10,000 0 14,000 0
CREDIT PURCHASE 10,000 14,000 15,000
PAYMENT 0 0 0 10,000 0 14,000 0
BALANCE 0 0 0 10,000 0 14,000 0 15,000
 150% 220%
2020 2021 2022
SEP OCT NOV DEC TOTAL TOTAL TOTAL
13,000 14,000 15,500 17,560 18,450 46,125
14,000 15,500 17,560 18,450 110,460 165,690 364,518
13,000 14,000 15,500 17,560 92,010 138,015 303,633
14,000 15,500 17,560 18,450 18,450 46,125 107,010

150% 220%
2020 2021 2022
SEP OCT NOV DEC TOTAL TOTAL TOTAL
15,000 0 13,450 0 16,850 42,125
13,450 16,850 69,300 103,950 228,690
15,000 0 13,450 0 52,450 78,675 173,085
0 13,450 0 16,850 16,850 42,125 97,730
MULTI A SDN BHD

2020 2021
DR CR DR CR
Capital:
1 20,000 20,000
2 20,000 20,000
3 20,000 20,000
4 20,000 20,000
Investor 100,000 100,000
Loan - Bank 40,277 23,609
Cash Sales 181,530 272,295
Credit Sales 110,460 165,690
Account Payable 16,850 42,125
Credit Purchases 69,300 103,950
Account Receivable 18,450 46,125
Cash Purchases 110,330 165,495
Salaries - Labour 96,000 144,000
Rental 36,000 54,000
Utilities 12,000 18,000
Advertisement 2,400 3,600
Transportation 3,600 5,400
Loan Interest 483 828

Fixtures & Fittings 20,000 20,000

Office Equipment 8,000 8,000
Motor Vehicle 80,000 80,000
Hire Purchase Creditor 67,200 52,800
Hire purchase Interest 2,400 7,200
Bank 137,354 39,398
Inventory 0 48,272
Depreciation:
Motor Vehicle 5,600 5,600
Fixtures & Fittings 1,000 1,000
Office Equipment 640 640
Accumulated depreciation:
Motor Vehicle 5,600 11,200
Fixtures & Fittings 1,000 2,000
Office Equipment 640 1,280
Net Profit / Loss 509

TOTAL 603,557 603,557 751,508 751,508

Additional information:
1) Depreciation on Lorry is 7% using Straight line method
2) Depreciation on Office equipment is 8% using Straight line method
3) Depreciation on Fixture & Fittings is 5% using Straight line method
Y2 Y3
1) Depreciation MV-LORRY 7% -SLM
Depreciation = RM 80,000 x 7% = RM 5,600 Depreciation = RM 80,000 x 7% = RM 5
Accumulated Depreciation = 5,600 + 5,600 = 11,200 Accumulated Depreciation = 5,600 + 5

2) Depreciation Office equipment 8% -SLM

Depreciation = RM 8,000 x 8% = RM 640 Depreciation = RM 8,000 x 8% = RM 64
Accumulated Depreciation = 640+640 = 1,280 Accumulated Depreciation = 640+640+

3) Depreciation Fixture & Fittings 5% -SLM

Depreciation = RM 20,000 x 5% = RM 1,000 Depreciation = RM 20,000 x 5% = RM 1
Accumulated Depreciation = 1,000+1,000 = 2,000 Accumulated Depreciation = 1,000+1,0
 2022
DR CR

20,000
20,000
20,000
20,000
100,000
10,277
599,049
364,518
97,730
228,690
107,010
364,089
316,800
118,800
39,600
7,920
11,880
828

20,000
8,000
80,000
38,400
7,200
-129,190
123,336

5,600
1,000
640

16,800
3,000
1,920
509

1,312,203 1,312,203
preciation = RM 80,000 x 7% = RM 5,600
cumulated Depreciation = 5,600 + 5,600+5,600 = 16,800

preciation = RM 8,000 x 8% = RM 640

cumulated Depreciation = 640+640+640 = 1,920

preciation = RM 20,000 x 5% = RM 1,000

cumulated Depreciation = 1,000+1,000+1,000= 3,000
 Multi A SDN BHD
Statement of Profit and Loss for the year ended 31 December
2020 2021
Sales 291,990 437,985

(-) COST OF SALES

opening iventory 0 48,272
Purchases 179,630 269,445
(-) Closing inventory -48,272 -123,336
COST OF SALES 131,358 194,381
GROSS PROFIT 160,632 243,604

(-) OPERATING EXPENSES

Salary 96,000 144,000
Rental 36,000 54,000
Utilities 12,000 18,000
Advertisement 2,400 3,600
Transportation cost 3,600 5,400
Interest on loan 483 828
Hire Purchase interest 2,400 7,200
Depreciation
Motor Vehicle 5,600 5,600
Fixtures & Fittings 1,000 1,000
Office Equipment 640 640

TOTAL EXPENSES 160,123 240,268

NET PROFIT/ LOSS 509 3,336

ecember
2022
963,567

123,336
592,779
-300,000
416,115
547,452

316,800
118,800
39,600
7,920
11,880
828
7,200

5,600
1,000
640

510,268

37,184
 Multi A SDN BHD
Statement of Financial Position as at 31 December
2021 2022 2023
NON-CURRENT ASSETS
Motor Vehicle -Lorry 80,000 80,000 80,000
(-) Accumulated depreciation -5,600 -11,200 -16,800
NBV 74,400 68,800 63,200
Fixture & Fittings 20,000 20,000 20,000
(-) Accumulated depreciation -1,000 -2,000 -3,000
NBV 19,000 18,000 17,000
Office equipment 8,000 8,000 8,000
(-) Accumulated depreciation -640 -1,280 -1,920
NBV 7,360 6,720 6,080

TOTAL NON-CURRENT ASSETS 100,760 93,520 86,280

CURRENT ASSETS
Closing Inventory 48,272 123,336 300,000
Account Receivables 18,450 46,125 107,010
Cash & Bank 137,354 39,398 -129,190

TOTAL CURRENT ASSETS 204,076 208,859 277,820

TOTAL ASSETS 304,836 302,379 364,100

FINANCED BY:
EQUITY
Capital 1 20,000 20,000 20,000
Capital 2 20,000 20,000 20,000
Capital 3 20,000 20,000 20,000
Capital 4 20,000 20,000 20,000
Capital - Investors 100,000 100,000 100,000
TOTAL EQUITY 180,000 180,000 180,000
(+)/(-) NET PROFIT/ NET LOSS 509 3,336 37,184
180,509 183,336 217,184

NON-CURRENT LIABILITIES
Loan from Bank 40,277 23,609 10,277

CURRENT LIABILITIES
Account payable 16,850 42,125 97,730
Hire Purchase creditors 67,200 52,800 38,400

TOTAL EQUITY & LIABILITIES 304,836 301,870 363,591

-509