Scribd Logo
Upload

Welcome to Scribd!

  • Latihan Cash Budget

    Uploaded by

    devina utami
    10 views3 pages

    Original Title

    latihan cash budget

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    10 views3 pages

    Latihan Cash Budget

    Uploaded by

    devina utami

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 3

    Keterangan Desember Januari Februari Maret April

    Cash collection
    Unit penjualan 200 500 400 300 150
    Sales 200,000,000 500,000,000 400,000,000 300,000,000 150,000,000
    Sales kredit 60% (1 bln) 120,000,000 300,000,000 240,000,000 180,000,000
    Sales cash 40% 80,000,000 200,000,000 160,000,000 120,000,000 60,000,000
    Cash collection 320,000,000 460,000,000 360,000,000 240,000,000

    Cash Disbursment
    Unit pembelian 500 400 300 150
    Nilai pembelian 300,000,000 240,000,000 180,000,000 90,000,000
    Pembelian cash 50% 150,000,000 120,000,000 90,000,000 45,000,000
    Discount cash 5% - 7,500,000 - 6,000,000 - 4,500,000 - 2,250,000
    Pembelian kredit 1bln 50% 150,000,000 120,000,000 90,000,000

    Biaya domain 10,000,000


    Biaya gaji 5,000,000 5,000,000 5,000,000
    Biaya operasional 10,000,000 10,000,000 10,000,000
    Pembelian komputer 20,000,000
    Biaya asuransi 8,000,000
    Total cash disbursment 279,000,000 250,500,000 155,750,000

    CASH BUDGET
    Cash collection 460,000,000 360,000,000 240,000,000
    Cash disbursment 279,000,000 250,500,000 155,750,000
    Cash Inflow 181,000,000 109,500,000 84,250,000
    Beginning cash balance 25,000,000 206,000,000 315,500,000
    Net cash inflow 181,000,000 109,500,000 84,250,000
    Ending cash balance 25,000,000 206,000,000 315,500,000 399,750,000
    Minimum cash balance - 20,000,000 - 20,000,000 - 20,000,000
    Surplus/Defisit 186,000,000 295,500,000 379,750,000

    SHORT TERM FINANCIAL PLANNING


    Beginning cash balance 25,000,000 20,000,000 20,000,000
    Net cash inflow 181,000,000 109,500,000 84,250,000
    New short term debt/borrowing
    Interest expense 150,000
    Short term debt repaid 5,000,000
    New short term investment 180,850,000 113,117,000 90,129,340
    Interest income 3,617,000 5,879,340
    Short term investmet sold
    Ending cash balance 20,000,000 20,000,000 20,000,000
    Minimum cash balance 20,000,000 20,000,000 20,000,000
    Cummulative surplus/defisit - -
    Beginning Short term debt 5,000,000 -
    Ending short term debt 5,000,000 - -
    Beginning short term investment - 180,850,000 293,967,000
    Ending short term investment 180,850,000 293,967,000 384,096,340

    Misal
    Misal
    20,000,000
    - 400,000,000 11,778,267
    8,221,733 11,778,267
    8,221,733

    7,681,927
    384,096,340
    20,000,000
    20,000,000

    -
    8,221,733
    384,096,340
    -

    You might also like