PENGURUSAN KEWANGAN PERNIAGAAN

SOSIAL
3.30pm to 4.30pm
Pengurusan Kewangan Perniagaan Sosial /
Financial Management Of Social Enterprise

DR. NOR HANANI AHAMAD RAPANI

DEPARTMENT OF ACCOUNTING AND FINANCE
FACULTY OF BUSINESS AND ECONOMICS
UNIVERSITI PENDIDIKAN SULTAN IDRIS
 Contents
1. Financial Management
2. Basic Financial Reports
3. Activities: SBMC (Identify the Revenue Streams &
Costs Structures)
SAVE FOR A RAINY DAY

BUSINESS:

• Is facing the risk of losing money

and going bankrupt

• Thus financial management is

very important
Financial Management Weaknesses

• Limited knowledge of bookkeeping

• Unrecorded business transactions
• Lacking time in accounts’ management
• Excessive drawings
• Inability to manage cash flows
• Wrong calculations (cost price and selling
price)
Financial Management Weaknesses

• Issues in separation of business &

personal finances
• Cannot differentiate between profit and
cash inflows
• Not making a systematic bills
• Not having a proper accounting system
IMPORTANCE OF FINANCIAL MANAGEMENT

•Record all business transactions in the

bookkeeping
•Limited capital - need to ensure that every ringgit
invested will bring a return.
•Be able to identify the financial needs of the
company in a certain period of time – purchases of
raw materials, overhead payments, loan
repayment etc.
IMPORTANCE OF FINANCIAL MANAGEMENT
•To convince stakeholders (bank, suppliers,
beneficiaries etc.)
•For tax / zakat purposes
•Assist in making business decisions
•Evaluate the company's financial performance
Cash flow statement (cash in hand / bank)
Income/Profit Loss Statement (profit / loss)
Balance Sheet (assets / liability / equity)
BASIC FINANCIAL REPORTS
 PHASES OF BOOKEEPING

PHASE 1 PHASE 2 PHASE 3 PHASE 4

Business Source Recording Financial
Transactions Documents Transactions Statements
PHASE 1: BUSINESS TRANSACTIONS
•Purchases •Sales
•Salary •Rental Income
•Utility bills •Commission
•Transportation received
•Marketing etc. •Consultation fees
etc.

REVENUE EXPENSES
 PHASE 2: SOURCE
Cash
book
Bank
book
DOCUMENTS

Bank Payment
statement Vouchers

Supplier Sales
Invoices Invoices

Debit Receipt /
Note /
Credit Bank
Note slips
PHASE 3: RECORDING
TRANSACTIONS

Electronic
Manual
(Computer
(Ledger)
– Ms Excel)

Online
Accounting
(Cloud
Software
base)
 AB=LE H
A Aset / Assets L Liabiliti / Liabilities
• Long term / short term liabilities
• Fixed assets / currents assets

E Ekuiti / Equity
B Belanja /Expenses • Capital
• Direct / Indirect Cost

H Hasil / Revenue
• Sales
PHASE 4: FINANCIAL STATEMENTS
Reporting Business performance (profit & Loss)
Eg. Sales , Purchases, Gross Profit, Expenses,
Income Net profit, Tax
Statement /
Penyata
Pendapatan

Balance
Sheet / Reporting Business financial position
Kunci Kira- Eg. Assets, Liabilities and Equity
kira
 ACTIVITY
Identify the Revenue Streams (7) & Costs Structures (8) based on
SBMC sketching prepared earlier
7. REVENUE STREAMS

Sources of earnings which will

keep the venture sustainable 8. COST STRUCTURES
Example: Costs related to selling a product or
• Sales service or business purposes
• Websites Catalogue Sales • Eg. Manufacturing, Marketing,
• Cash on Delivery Transportation, Wages, Utilities
• Delivery Service Charges
• Consultation Fees Sources of expenditure:
• Rentals • Capital Cost
• Fundraisings • Day to Day Cost
• Donations • Operational Cost
• Fixed Cost and Variable Cost