PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE

Project Implementation Cost Sources of Finance

Requirements Cost Loan Hire-Purchase
Fixed Assets
PERABOT DAN KELENGKAPAN 7,256 5,000
Mesin & peralatan 4,200 4,000
Papan tanda 1,200

Working Capital 1 months

Administrative 9,230 4,000
Marketing
Operations
Pre-Operations & Other Expenditure
Contingencies 10%

TOTAL 0 0 0
 -
OF FINANCE
Sources of Finance
Own Contribution
Cash Existing F. Assets
2,256
200
1,200

5,320

0 0
 ADMINISTRATIVE BUDGET

Particulars F.Assets Monthly Exp. Others Total

Fixed Assets
Land & Building - -
Office Equipment 7,256 7,256
Motorcycle - -
Computer & Printer - -
0 - -
Working Capital
Salary/EPF/SOCSO 14,505 14,505
Employee Provident Fund - -
Utility Bill 300 300
Telephone Bill 200 200
Stationeries 50 50
0 - -
0 - -
Pre-Operations & Other Expenditure
Other Expenditure 800 800
Deposit (rent, utilities, etc.) 2,000 - 2,000
Business Registration & Licences 310 310
Insurance & Road Tax for Motor Vehicle - -
Other Pre-Operations Expenditure - -
Total 7,256 17,055 1,110 25,421
 MARKETING BUDGET

Particulars F.Assets Monthly Exp. Others Total

Fixed Assets
Signboard 1,200 1,200
Van (Roadshow) -
0 - -
0 - -
Working Capital
Salary - -
Employee Provident Fund - -
Telephone Bill - -
Stationeries - -
Magazine - -
Internet
flyers 1,500 1,500
Pre-Operations & Other Expenditure
Other Expenditure -
Deposit (rent, utilities, etc.) -
Business Registration & Licences
Insurance & Road Tax for Motor Vehicle - -
Other Pre-Operations Expenditure - -
Total 1,200 - - 2,700
 OPERATIONS BUDGET

Particulars F.Assets Monthly Exp. Others Total

Fixed Assets
Machine & Tools 4200 4,200
Lorry 0 -
0 -
0 -
Working Capital
Raw Materials & Packaging 41,340 41,340
Carriage Inward & Duty - -
Salaries, EPF & SOCSO 14,300
Utilities 300 300
0 - -
0 - -
0 - -
Pre-Operations & Other Expenditure
Other Expenditure 100 - 100
Deposit (rent, utilities, etc.) -
Business Registration & Licences - -
Insurance & Road Tax for Motor Vehicle - -
Other Pre-Operations Expenditure - -
Total 4,200 56,040 - 45,940
 SMART BUILD ENTERPRISE
UNJURAN ALIRAN TUNAI BAGI TEMPOH JAN-DIS 2014
Pre JAN.14 FEB.14 MAC.14 APR.14 MEI.14 JUN.14 JUL.14 OGO.14 SEP.14 OCT.14 NOV.14 DIS.14 Jumlah
(RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM)
TUNAI MASUK
Jualan Tunai 145,728 89,438 89,438 89,438 89,438 89,438 89,438 89,438 89,438 90,000 90,000 94,500 94,500 1,230,233
Penerimaan Dari Penghutang - - -
Modal Pemilik 50,000 - - - - - - - - - - 50,000
Pinjaman - - - - - 50,000 - - - - - - 50,000
JUMLAH TUNAI MASUK 195,728 89,438 89,438 89,438 89,438 89,438 139,438 89,438 89,438 90,000 90,000 94,500 94,500 1,330,233

TUNAI KELUAR

Kos Jualan & Kos Langsung

Belian Stok 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 537,420

Gaji Langsung Pekerja 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 44,200
Elektrik & Air 300 300 300 300 300 300 300 300 300 300 300 300 300 3,900
Jumlah 45,040 45,040 45,040 45,040 45,040 45,040 45,040 45,040 45,040 45,040 45,040 45,040 45,040 585,520

Aktiviti Pemasaran
- Pengiklanan 2,700 1,500 1,500 1,500 1,500 8,700
- Promosi - - - - - - - - - - - - - -
Jumlah 2,700 - - 1,500 - - 1,500 - - 1,500 - - 1,500 8,700

Aktiviti Operasi & Pentadbiran

- Percetakan & Alatulis 200 - - - - - - - - - - - - 200
- Sewa Premis 2,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 14,000
- Gaji Pengurus 13,535 13,535 13,535 13,535 13,535 13,535 13,535 13,535 13,535 13,535 13,535 13,535 13,535 175,955
- KWSP 1,521 1,521 1,521 1,521 1,521 1,521 1,521 1,521 1,521 1,521 1,521 1,521 1,521 19,773
- PERKESO 234 234 234 234 234 234 234 234 234 234 234 234 234 2,184
- Caj Telefon 200 200 200 200 200 200 200 200 200 200 200 200 200 2,600
- Pengangkutan 200 200 200 200 200 200 200 200 200 200 200 200 200 -
- Yuran Perakaunan - - - - - - - - - - - - - -
- Kontinjensi 100 100 100 100 100 500
Jumlah 17,990 16,690 16,690 16,790 16,690 16,690 16,790 16,690 16,790 16,690 16,690 16,790 16,690 215,212

Aktiviti Kewangan
- Faedah / Caj Keuntungan - 333 333 333 333 333 333 333 333 333 333 333 333 4,000
- Bayaran Pokok Pembiayaan - 833 833 833 833 833 833 833 833 833 833 833 833 10,000
Jumlah - 1,167 1,167 1,166 1,166 1,166 1,166 1,166 1,166 1,166 1,166 1,166 1,166 14,000

Kos Perlaksanaan Projek

Peralatan kerja 4,200 - - - - - - - - - - - - 4,200
Peralatan Dalaman - - - - - - - - - - - - - -
Ubahsuai & Dekorasi - - - - - - - - - - - - - -
Deposit Sewa Premis 2,000 2,000
Yuran Guaman - - - - - - - - - - - - - -
Jumlah 6,200 - - - - - - - - - - - - -

Pembayaran Cukai - - - - - - - - - - - - - -
Pembayaran Zakat - - - - - - - - - - - - - -

JUMLAH TUNAI KELUAR 71,930 62,897 62,897 64,496 62,896 62,896 64,496 62,896 62,996 64,396 62,896 62,996 64,396 823,432
LEBIHAN/(KURANGAN) TUNAI - 26,541 26,541 24,942 26,542 26,542 74,942 26,542 26,442 25,604 27,104 31,504 30,104 373,348
TUNAI BAWA KE HADAPAN - - 26,541 53,082 78,024 104,566 131,108 206,049 232,591 259,034 284,637 311,741 343,245 -
TUNAI HANTAR KE HADAPAN - 26,541 53,082 78,024 104,566 131,108 206,049 232,591 259,034 284,637 311,741 343,245 373,348 373,348
 SMART BUILD ENTERPRISE
PROFARMA UNTUNG RUGI
Pra JAN.14 FEB.14 MAC.15 APR.14 MEI.14 JUN.14 JUL.14 OGS.14 SEP.14 OKT.14 NOV.14 DIS.14 Jumlah
(RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM)
JUALAN 50,000 89,438 89,438 89,438 89,438 89,438 89,438 89,438 89,438 90,000 90,000 94,500 94,500 1,184,000

TOLAK KOS JUALAN

Kos Bahan
Stok Awal 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 537,420
(+) Belian 2,900 - - - - - - - - - - - - 2,900
(-) Stok Akhir - - - - - - - - - - - - - -
JUMLAH KOS JUALAN - 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 41,340 540,320

KOS LANGSUNG
Gaji Pekerja Langsung 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 44,200
Elektrik & Air 300 300 300 300 300 300 300 300 300 300 300 300 300 3,900

UNTUNG KASAR 50,000 44,398 44,398 44,398 44,398 44,398 44,398 44,398 44,398 44,960 44,960 49,460 49,460 595,580
Marjin Untung Kasar 50% 0% 50% 50% 50% 0% 0% 0% 0% 0% 0% 0% 50%
0%
TOLAK PERBELANJAAN
Belanja Pemasaran
- Pengiklanan 1,500 - 1,500 - 1,500 - 1,500 - 1,500 7,500
- Perasmian & Promosi - - - - - - - - - - - - - -
Jumlah Belanja Pemasaran 1,500 - - 1,500 - - 1,500 - - 1,500 - - 1,500 7,500

Belanja Operasi & Pentadbiran

- Percetakan & Alatulis 200 - - - - - - - - - - - - 200
- Sewa Premis 2,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 14,000
- Gaji Pengurus 13,535 13,535 13,535 13,535 13,535 13,535 13,535 13,535 13,535 13,535 13,535 13,535 13,535 175,955
- KWSP 1,521 1,521 1,521 1,521 1,521 1,521 1,521 1,521 1,521 1,521 1,521 1,521 1,521 19,773
- PERKESO 234 234 234 234 234 234 234 234 234 234 234 234 234 3,042
- Caj Telefon 200 200 200 200 200 200 200 200 200 200 200 200 200 2,600
- Perjalanan dan Pengangkutan 200 200 200 200 200 200 200 200 200 200 200 200 200 2,400
- Susutnilai Harta Tetap - - - - - - - - - - - - - -
- Yuran Perakaunan - - - - - - - - - - - - - -
- Kontinjensi 100 - - 100 - 100 100 100 500
Jumlah Belanja Operasi & Pentadbiran 17,990 16,690 16,690 16,790 16,690 16,490 16,790 16,690 16,690 16,790 16,690 16,690 16,790 218,470

Belanjaan Kewangan
- Faedah / Caj Keuntungan Pembiayaan 333 333 333 333 333 333 333 333 333 333 333 333 333 4,333
Jumlah Belanja Kewangan 333 333 333 333 333 333 333 333 333 333 333 333 333 4,333

JUMLAH PERBELANJAAN 19,823 17,023 17,023 18,623 17,023 16,823 18,623 17,023 17,023 18,623 17,023 17,023 18,623 230,303

UNTUNG BERSIH SEBELUM CUKAI & ZAKAT 30,177 27,375 27,375 25,775 27,375 27,575 25,775 27,375 27,375 26,337 27,937 32,437 30,837 363,721
TOLAK CUKAI - - - - - - - - - - - - 18,186 18,186
ZAKAT - - - - - - - - - - - - 9,093 9,093
UNTUNG BERSIH SELEPAS CUKAI & ZAKAT 30,177 27,375 27,375 25,775 27,375 27,575 25,775 27,375 27,375 26,337 27,937 32,437 3,558 336,442
KEUNTUNGAN TERKUMPUL BAWA BAWAH - 30,177 57,551 84,926 110,701 138,075 165,650 191,425 218,799 246,174 272,511 300,447 332,884 -
KEUNTUNGAN TERKUMPUL BAWA HADAPAN 30,177 57,551 84,926 110,701 138,075 165,650 191,425 218,799 246,174 272,511 300,447 332,884 336,442 336,442

23
 PRO-FORMA BALANCE SHEET

Year 1 Year 2 Year 3

ASSETS

Fixed Assets (Book Value)

Land & Building 0 0 0
Office Equipment 7,256 7,256 7,256
Motorcycle 0 0 0
Computer & Printer 0 0 0

Banner & Bunting 1,200 0 1,200

Van (Roadshow) 0 0 0

Machine & Tools 4,200 4,200 4,200

Lorry 0 0 0

12,656 11,456 12,656

Current Assets
Stock of Raw Materials 496,080 496,080 496,080
Stock of Finished Goods 0 0 0
Accounts Receivable 0 0 0
Cash Balance 0 0 0
496,080 496,080 496,080
Other Assets
Deposit 50,000 0 0

TOTAL ASSETS 558,736 507,536 508,736

Owners' Equity
Capital 50,000 0 20,000
Accumulated Profit 336,442 346,705 365,020
386,442 346,705 385,020
Long Term Liabilities
Loan Balance 13,190 13,190 13,190
0 0 0 0
13,190 13,190 13,190
Current Liabilities
Accounts Payable 0 0 0

TOTAL EQUITY & LIABILITIES 399,632 359,895 398,210

 Syarikat Indah Alam
Imbangan Duga sehingga 31 Disember 2014

Perkara Debit (RM) Kredit (RM)

Modal pada 1 January 2014 50000
Ambilan 2400
Premis Tetap (kos) 16000
peralatan pejabat (kos) 16600
Stok pada 1 Januari 2014 16000
Tunai 4600
Penghutang 42660
Pemiutang 26392
Pinjaman dari Maybank 5000
Hutang lapuk 640
Sewa 4970
Bank Caj 240
Angkutan masuk 380
Angkutan keluar 1092
Diskaun diberi 250
Bayaran utiliti 5720
Perbelanjaan am 4750
Percetakan dan Alat tulis 2350
Gaji 33300
Perbelanjaan Pengangkutan 3480
Belian 173096
Jualan 247090
Pulangan masuk 500
Pulangan keluar 270
Terimaan Diskaun 276
329028 329028

Stok akhir pada 31 Disember 2014 bernilai RM16,100

Anda dikehendaki menyediakan:

1. Akaun untung rugi

2. Kunci kira-kira
Imbangan Duga bagi Hamidah pada 31 Mac 2016
Debit Credit
Jualan 168,000
Belian 99,995
Stok pada 1 April 2007 4,330
Premis 75,000
Peralatan 18,500
Angkutan masuk 230
Angkutan Keluar 195
Pulangan masuk 375
Bank 5,995
Tunai di Tangan 877
Upah 9,500
Insurans 750
Pengiklanan 205
Pembaikan kenderaan 590
Modal 76,850
Ambilan 11,540
Pulangan keluar 560
Kenderaan 12,000
Penghutang 8,950
Pemuitang 11,560
Belanja Am 328
Sewa 3,260
Lampu dan Pemanas 4,350
256,970 256,970

Stok npada 31 Mac 2016 bernilai RM11,855

Anda dikehendaki:
a) Akaun Perdagangan dan Untung Rugi bagi tahun berakhir 31 Mac 2016
b) Kunci Kira-Kira pada 31 Mac 2016