Breakaway Bicycle Company, Inc.

Neraca - 31 Desember 2000

Harta

Harta Lancar:
Kas $50,000
Piutang Dagang $20,000
Dikurangi: Cadangan untuk Hutang Macet 5,000 15,000
Inventaris Dagang 5,000
Biaya Dibayar di Muka 500
Nota Bayar 0
Jumlah Harta Lancar $70,500

Harta Tetap:
Kendaraan 15,000
Dikurangi: Depresiasi Akumulasi 15,000 0

Perlengkapan dan Perabotan 15,000

Dikurangi: Depresiasi Akumulasi 5,000 10,000

Perlengkapan 100,000
Dikurangi: Depresiasi Akumulasi 48,000 52,000

Jumlah Harta Tetap 62,000

Harta Lainnya:
Goodwill 0
Jumlah Harta Lainnya 0

Jumlah Harta $132,500

Kewajiban dan Modal

Kewajiban Lancar:
Hutang dagang $4,200
Pajak Penjualan Dibayarkan 2,000
Pajak Upah Dibayarkan 1,523
Upah Akrual Dibayarkan 4,125
Pendapatan Belum Diterima 20,000
Jumlah Kewajiban Lancar $31,848

Kewajiban Jangka Panjang:

Nota Bayar Jangka Panjang 0
Hipotek Dibayarkan 0
Jumlah Kewajiban Jangka Panjang 0

Jumlah Kewajiban 31,848

Modal:
Modal Pemilik 100,652
Jumlah Modal 100,652

Jumlah Kewajiban dan Modal $132,500

0
 Breakaway Bicycle Company, Inc.
Laporan Laba Rugi - 31/12/00

Penghasilan
Penjualan Kotor $1,057,008
Dikurangi: Retur Penjualan dan Pembayaran 22,890
Penjualan Bersih 1,034,118

Harga Pokok Barang

Inventaris Awal $15,000
Ditambahkan: Pembelian 124,500
Pengiriman 2,500
Tenaga Kerja Langsung 241,000
Biaya Tidak Langsung 0
383,000
Dikurangi: Inventaris Akhir 16,500
Harga Pokok Barang 366,500

Laba (Rugi) Kotor 667,618

Biaya:
Iklan 47,000
Amortisasi 0
Hutang Macet 42,280
Biaya Bank 3,600
Sumbangan Amal 2,500
Komisi 0
Tenaga Kerja Kontrak 0
Biaya Kartu Kredit 2,400
Biaya Pengiriman 65,760
Depresiasi 10,000
Iuran dan Langganan 600
Asuransi 7,200
Bunga 0
Pemeliharaan 2,400
Lain-lain 0
Biaya Kantor 2,400
Persediaan Operasional 2,400
Pajak Upah 42,500
Izin dan Lisensi 1,200
Pos 2,400
Biaya Profesional 2,400
Pajak Bumi dan Bangunan 0
Sewa 24,000
Reparasi 0
Telepon 5,200
Perjalanan 9,000
Utilitas 6,000
Biaya Kendaraan 2,510
Upah 205,000
Jumlah Biaya 488,750

Penghasilan Operasional Bersih 178,868

Penghasilan Lain:
Laba (Rugi) pada Penjualan Aset 0
Pendapatan Bunga 0
Jumlah Penghasilan Lain 0

Laba (Rugi) Bersih $178,868

 Breakaway Bicycle Company, Inc.
Lembar Kerja Arus Kas untuk 2000

Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember Jumlah
Saldo Kas Awal $3,600 $21,801 $51,143 $68,343 $89,211 $115,221 $137,331 $167,270 $177,785 $183,947 $180,315
Arus Kas Masuk (Pendapatan):
Tagihan Piutang Dagang 8,500 8,000 7,000 7,850 7,952 6,210 5,260 9,850 9,852 7,888 9,520 7,550 95,432
Penjualan & Penerimaan 65,000 75,000 85,996 86,000 84,520 85,115 88,500 83,339 70,520 62,500 55,000 81,000 922,490

Jumlah Arus Kas Masuk $73,500 $83,000 $92,996 $93,850 $92,472 $91,325 $93,760 $93,189 $80,372 $70,388 $64,520 $88,550 $1,017,922
Saldo Kas Tersedia $73,500 $86,600 $114,797 $144,993 $160,815 $180,536 $208,981 $230,520 $247,642 $248,173 $248,467 $268,865
Arus Kas Keluar (Pengeluaran):
Iklan 1,500 2,500 1,000 3,000 1,500 4,500 1,500 2,500 1,000 3,000 1,500 4,500 28,000
Biaya Jasa Bank 300 300 300 300 300 300 300 300 300 300 300 300 3,600
Biaya Kartu Kredit 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Pengiriman 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 54,000
Asuransi Kesehatan 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 14,400
Asuransi 600 600 600 600 600 600 600 600 600 600 600 600 7,200
Pembelian Inventaris 13,050 14,550 7,804 18,800 16,654 14,445 14,800 13,200 11,587 12,589 12,300 11,899 161,678
Lain-lain 15,000 7,899 12,500 15,000 8,500 6,520 5,500 7,700 5,420 8,787 6,002 6,000 104,828
Kantor 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Upah 28,000 28,000 28,000 28,000 28,000 28,000 28,000 28,000 28,000 28,000 28,000 28,000 336,000
Pajak Upah 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 33,600
Sewa 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 14,400
Langganan & Iuran 50 50 50 50 50 50 50 50 50 50 50 50 600
Persediaan 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Pajak & Lisensi 100 100 100 100 100 100 100 100 100 100 100 100 1,200
Utilitas & Telepon 500 500 500 500 500 500 500 500 500 500 500 500 6,000

Subtotal $69,400 $64,799 $61,154 $76,650 $66,504 $65,315 $61,650 $63,250 $57,857 $64,226 $59,652 $62,249 $772,706
Arus Kas Keluar Lainnya
Prive 500 2,500 5,100 10,000 12,000 8,500 18,750 57,350

Subtotal $500 $ $2,500 $0 $5,100 $0 $10,000 $0 $12,000 $0 $8,500 $18,750 $57,350

Jumlah Arus Kas Keluar $69,900 $64,799 $63,654 $76,650 $71,604 $65,315 $71,650 $63,250 $69,857 $64,226 $68,152 $80,999 $830,056
Saldo Kas Akhir $3,600 $21,801 $51,143 $68,343 $89,211 $115,221 $137,331 $167,270 $177,785 $183,947 $180,315 $187,866
 Breakaway Bicycle Company, Inc.
Neraca Pro Forma - 31/12/00

Harta

Harta Lancar
Kas $452,578
Piutang Dagang $74,520
Dikurangi: Cadangan untuk Hutang Macet 7,452 67,068
Inventaris Dagang 21,000
Biaya Dibayar di Muka 5,000
Nota Bayar 0
Jumlah Harta Lancar $545,646

Harta Tetap:
Kendaraan 0
Dikurangi: Depresiasi Akumulasi 0 0

Perlengkapan dan Perabotan 25,000

Dikurangi: Depresiasi Akumulasi 7,000 18,000

Perlengkapan 160,000
Dikurangi: Depresiasi Akumulasi 54,000 106,000

Bangunan 0
Dikurangi: Depresiasi Akumulasi 0 0

Tanah 0
Jumlah Harta Tetap 124,000

Harta Lainnya:
Goodwill 0
Jumlah Harta Lainnya 0

Jumlah Harta $669,646

Kewajiban dan Modal

Kewajiban Lancar:
Hutang dagang $5,500
Pajak Penjualan Dibayarkan 400
Pajak Upah Dibayarkan 16,000
Upah Akrual Dibayarkan 55,880
Pendapatan Belum Diterima 15,060
Nota Bayar Jangka Pendek 0
Pinjaman Bank Dibayar Jangka Pendek 0
Jumlah Kewajiban Lancar $92,840

Kewajiban Jangka Panjang:

Nota Bayar Jangka Panjang 75,000
Hipotek Dibayarkan 0
Jumlah Kewajiban Jangka Panjang 75,000

Jumlah Kewajiban 167,840

Modal:
Modal Pemilik 501,806
Jumlah Modal 501,806

Jumlah Kewajiban dan Modal $669,646

0
 Breakaway Bicycle Company, Inc.
Neraca Pro Forma 31/12/01

Harta

Harta Lancar
Uang Tunai $815,840
Piutang Dagang $22,000
Dikurangi: Cadangan untuk Hutang Macet 1,980 20,020
Inventaris Dagang 15,000
Biaya Dibayar di Muka 5,200
Nota Bayar 0
Jumlah Harta Lancar $856,060

Harta Tetap:
Kendaraan 0
Dikurangi: Depresiasi Akumulasi 0 0

Perlengkapan dan Perabotan 25,000

Dikurangi: Depresiasi Akumulasi 9,000 16,000

Perlengkapan 160,000
Dikurangi: Depresiasi Akumulasi 60,000 100,000

Bangunan 0
Dikurangi: Depresiasi Akumulasi 0 0

Tanah 0
Jumlah Harta Tetap 116,000

Harta Lainnya:
Goodwill 0
Jumlah Harta Lainnya 0

Jumlah Harta $972,060

Kewajiban dan Modal

Kewajiban Lancar:
Hutang dagang $7,500
Pajak Penjualan Dibayarkan 800
Pajak Upah Dibayarkan 17,500
Upah Akrual Dibayarkan 60,000
Pendapatan Belum Diterima 78,000
Nota Bayar Jangka Pendek 0
Pinjaman Bank Dibayar Jangka Pendek 0
Jumlah Kewajiban Lancar $163,800

Kewajiban Jangka Panjang:

Nota Bayar Jangka Panjang 50,000
Hipotek Dibayarkan 0
Jumlah Kewajiban Jangka Panjang 50,000

Jumlah Kewajiban 213,800

Modal:
Modal Pemilik 758,260
Jumlah Modal 758,260

Jumlah Kewajiban dan Modal $972,060

0
 Breakaway Bicycle Company, Inc.
Proyeksi Pendapatan
2000
Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember
JUMLAH DARI Total
Kerangka Sepeda Jalanan 30 26 30 34 36 34 38 32 29 26 22 44 377
Kerangka Sepeda Gunung 40 38 38 41 43 41 40 36 32 29 19 48 445

PENGHASILAN DIPEROLEH DARI:

Penjualan di Eropa - Kerangka Jalanan ($1800/kerangka) $10,800 $9,360 $10,800 $12,240 $12,960 $12,240 $12,240 $11,520 $10,440 $9,360 $7,920 $15,840
Penjualan di A.S. - Kerangka Jalanan ($1800/kerangka) $43,200 $37,440 $43,200 $48,960 $51,840 $48,960 $48,960 $46,080 $41,760 $37,440 $31,680 $63,360
Penjualan di Eropa - Kerangka Gunung ($1600/kerangka) $32,000 $30,400 $30,400 $32,800 $34,400 $32,800 $32,000 $28,800 $25,600 $23,200 $15,200 $38,400
Penjualan di A.S. - Kerangka Gunung ($1600/kerangka) $32,000 $30,400 $30,400 $32,800 $34,400 $32,800 $32,000 $28,800 $25,600 $23,200 $15,200 $38,400
$118,000 $107,600 $114,800 $126,800 $133,600 $126,800 $125,200 $115,200 $103,400 $93,200 $70,000 $156,000 $1,390,600

2001
Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember
JUMLAH DARI Total
Kerangka Sepeda Jalanan 40 35 36 38 42 40 38 35 32 29 25 60 450
Kerangka Sepeda Gunung 44 42 41 46 48 45 44 38 35 32 26 65 506

PENGHASILAN DIPEROLEH DARI:

Penjualan di Eropa - Kerangka Jalanan ($1800/kerangka) $14,400 $12,600 $12,960 $13,680 $15,120 $14,400 $13,680 $12,600 $11,520 $10,440 $9,000 $21,600
Penjualan di A.S. - Kerangka Jalanan ($1800/kerangka) $57,600 $50,400 $51,840 $54,720 $60,480 $57,600 $54,720 $50,400 $46,080 $41,760 $36,000 $86,400
Penjualan di Eropa - Kerangka Gunung ($1600/kerangka) $35,200 $33,600 $32,800 $36,800 $38,400 $36,000 $35,200 $30,400 $28,000 $25,600 $20,800 $52,000
Penjualan di A.S. - Kerangka Gunung ($1600/kerangka) $35,200 $33,600 $32,800 $36,800 $38,400 $36,000 $35,200 $30,400 $28,000 $25,600 $20,800 $52,000
$142,400 $130,200 $130,400 $142,000 $152,400 $144,000 $138,800 $123,800 $113,600 $103,400 $86,600 $212,000 $1,619,600
 Proyeksi Pendapatan - 2000

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 Breakaway Bicycle Company, Inc.
Proyeksi Laporan Laba Rugi - 2000

Januari Februari Maret April Mei Juni Juli Agustus September Oktober November
Penghasilan
Penjualan Kotor $118,000 107,600 $114,800 $126,800 $133,800 $126,800 $125,200 $115,200 $103,400 $93,200 $70,000
Dikurangi: Retur Penjualan dan Pembayaran 5,900 5,380 5,740 6,340 6,690 6,340 6,260 5,760 5,170 4,660 3,500
Penjualan Bersih $112,100 $102,220 $109,060 $120,460 $127,110 $120,460 $118,940 $109,440 $98,230 $88,540 $66,500

Harga Pokok Barang

Bahan 14,160 12,912 13,776 15,216 16,056 15,216 15,024 13,824 12,408 11,184 8,400
Tenaga Kerja 14,160 12,912 13,776 15,216 16,056 15,216 15,024 13,824 12,408 11,184 8,400
Biaya Langsung Lainnya 5,310 4,842 5,166 5,706 6,021 5,706 5,634 5,184 4,653 4,194 3,150
Biaya Tidak Langsung 1,770 1,614 1,722 1,902 2,007 1,902 1,878 1,728 1,551 1,398 1,050
Harga Pokok Barang $35,400 $32,280 $34,440 $38,040 $40,140 $38,040 $37,560 $34,560 $31,020 $27,960 $21,000

Laba (Rugi) Kotor $76,700 $69,940 $74,620 $82,420 $86,970 $82,420 $81,380 $74,880 $67,210 $60,580 $45,500

Biaya:
Iklan 2,500 2,500 3,000 5,000 3,000 3,000 2,500 2,000 2,000 3,000 4,000
Hutang Macet 5,605 5,111 5,453 6,023 6,356 6,023 5,947 5,472 4,912 4,427 3,325
Biaya Bank 300 300 300 300 300 300 300 300 300 300 300
Sumbangan Amal 100 100 100 100 100 100 100 100 100 100 100
Biaya Kartu Kredit 0 0 0 0 0 0 0 0 0 0 0
Biaya Pengiriman 200 200 200 200 200 200 200 200 200 200 200
Depresiasi 5,480 5,480 5,480 5,480 5,480 5,480 5,480 5,480 5,480 5,480 5,480
Iuran dan Langganan 888 888 888 888 888 888 888 888 888 888 888
Asuransi 50 50 50 50 50 50 50 50 50 50 50
Bunga 600 600 600 600 600 600 600 600 600 600 600
Pemeliharaan 401 401 401 401 401 401 401 401 401 401 401
Lain-lain 200 200 200 200 200 200 200 200 200 200 200
Biaya Kantor 500 500 500 500 500 500 500 500 500 500 500
Persediaan Operasional 200 200 200 200 200 200 200 200 200 200 200
Pajak Upah 200 200 200 200 200 200 200 200 200 200 200
Izin dan Lisensi 3,792 3,792 3,792 3,792 3,792 3,792 3,792 3,792 3,792 3,792 3,792
Pos 100 100 100 100 100 100 100 100 100 100 100
Sewa 200 200 200 200 200 200 200 200 200 200 200
Telepon 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200
Perjalanan 400 400 400 400 400 400 400 400 400 400 400
Utilitas 200 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Upah 500 500 500 500 500 500 500 500 500 500 500
Upah 23,757 25,005 37,917 22,701 21,861 22,701 22,893 24,093 25,509 26,733 29,517
Jumlah Biaya 49,373 50,927 64,681 52,035 49,528 50,035 49,651 49,876 50,932 52,671 55,353

Penghasilan Operasional Bersih 27,327 19,013 9,939 30,385 37,443 32,385 31,729 25,004 16,279 7,909 (9,853)

Penghasilan Lain:
Laba (Rugi) pada Penjualan Aset 0 0 0 0 0 0 0 0 0 0 0
Pendapatan Bunga 0 0 0 0 0 0 0 0 0 0 0
Jumlah Penghasilan Lain 0 0 0 0 0 0 0 0 0 0 0

Laba (Rugi) Bersih $27,327 19,013 $9,939 $30,385 $37,443 $32,385 $31,729 $25,004 $16,279 $7,909 ($9,853)
Laba (Rugi) Bersih Kumulatif $27,327 46,340 $56,279 $86,664 $124,107 $156,492 $188,221 $213,225 $229,504 $237,413 $227,560
 Breakaway Bicycle Company, Inc.
Proyeksi Laporan Laba Rugi - 2001

Januari Februari Maret April Mei Juni Juli Agustus September Oktober November
Penghasilan
Penjualan Kotor $142,400 $130,200 $130,400 $142,000 $152,400 $144,000 $138,800 $123,800 $113,600 $103,400 $86,600
Dikurangi: Retur Penjualan dan Pembayaran 7,120 6,510 6,520 7,100 7,620 7,200 6,940 6,190 5,680 5,170 4,330
Penjualan Bersih $135,280 $123,690 $123,880 $134,900 $144,780 $136,800 $131,860 $117,610 $107,920 $98,230 $82,270

Harga Pokok Barang

Bahan 17,088 15,624 15,648 17,040 18,288 15,624 15,648 17,040 18,288 15,624 15,648
Tenaga Kerja 17,088 15,624 15,648 17,040 18,288 15,624 15,648 17,040 18,288 15,624 15,648
Biaya Langsung Lainnya 6,408 5,859 5,868 6,390 6,858 5,859 5,868 6,390 6,858 5,859 5,868
Biaya Tidak Langsung 2,136 1,953 1,956 2,130 2,286 1,953 1,956 2,130 2,286 1,953 1,956
Harga Pokok Barang $42,720 $39,060 $39,120 42,600 45,720 39,060 39,120 42,600 45,720 $39,060 $39,120

Laba (Rugi) Kotor $92,560 $84,630 $84,760 $92,300 $99,060 $97,740 $92,740 $75,010 $62,200 $59,170 $43,150

Biaya:
Iklan 2,700 2,700 3,100 5,200 3,100 3,100 2,700 2,100 2,100 3,100 4,200
Hutang Macet 6,764 6,185 6,194 6,745 7,239 6,840 6,593 5,881 5,396 4,912 4,114
Biaya Bank 300 300 300 300 300 300 300 300 300 300 300
Sumbangan Amal 100 100 100 100 100 100 100 100 100 100 100
Biaya Kartu Kredit 200 200 200 200 200 200 200 200 200 200 200
Biaya Pengiriman 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000
Depresiasi 888 888 888 888 888 888 888 888 888 888 888
Iuran dan Langganan 50 50 50 50 50 50 50 50 50 50 50
Asuransi 600 600 600 600 600 600 600 600 600 600 600
Bunga 401 401 401 401 401 401 401 401 401 401 401
Pemeliharaan 200 200 200 200 200 200 200 200 200 200 200
Lain-lain 500 500 500 500 500 500 500 500 500 500 500
Biaya Kantor 200 200 200 200 200 200 200 200 200 200 200
Persediaan Operasional 200 200 200 200 200 200 200 200 200 200 200
Pajak Upah 2,750 2,923 2,894 2,754 2,630 2,896 2,894 2,754 2,630 2,896 2,894
Izin dan Lisensi 100 100 100 100 100 100 100 100 100 100 100
Pos 400 400 400 400 400 400 400 400 400 400 400
Sewa 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200
Telepon 400 400 400 400 400 400 400 400 400 400 400
Perjalanan 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 500 500 500
Utilitas 500 500 500 500 500 500 500 500 500 500 500
Upah 27,495 29,229 28,935 27,543 26,295 28,959 28,935 27,543 26,295 28,959 28,935
Jumlah Biaya $54,948 $56,276 $56,362 $57,481 $54,503 $57,034 $56,361 $53,517 $51,160 $54,606 $54,882

Penghasilan Operasional Bersih $37,613 $28,354 $28,399 $34,819 $44,558 $40,706 $36,380 $21,493 $11,041 $4,564 ($11,732)

Penghasilan Lain:
Laba (Rugi) pada Penjualan Aset 0 0 0 0 0 0 0 0 0 0 0
Pendapatan Bunga 0 0 0 0 0 0 0 0 0 0 0
Jumlah Penghasilan Lain 0 0 0 0 0 0 0 0 0 0 0

Laba (Rugi) Bersih $37,613 $28,354 $28,399 $34,819 $44,558 $40,706 $36,380 $21,493 $11,041 $4,564 ($11,732)
Laba (Rugi) Bersih Kumulatif $37,613 $65,967 $94,366 $129,185 $173,743 $214,449 $250,829 $272,321 $283,362 $287,927 $276,195
 Breakaway Bicycle Company, Inc.
Lembar Kerja Anggaran Arus Kas - 2000

Jan Feb Mar Apr Mei Jun Jul Agt Sep Okt Nov Des Jumlah
Saldo Kas Awal $63,642 $84,601 $109,750 $141,881 $181,622 $216,656 $250,705 $272,794 $291,096 $300,494 $291,703
Arus Kas Masuk (Pendapatan):
Tagihan Piutang Dagang 0 5,605 5,111 5,453 6,023 6,356 6,023 5,947 5,472 4,912 4,427 3,325 58,654
Penerimaan Pinjaman 100,000 100,000
Penjualan & Penerimaan 106,200 96,840 103,320 114,120 120,420 114,120 112,680 98,496 93,060 83,880 63,000 140,400 1,246,536
Lainnya: 0
0
0
Jumlah Arus Kas Masuk $206,200 $102,445 $108,431 $119,573 $126,443 $120,476 $118,703 $104,443 $98,532 $88,792 $67,427 $143,725 $1,405,190
Saldo Kas Tersedia $206,200 $166,087 $193,032 $229,323 $268,324 $302,098 $335,359 $355,148 $371,326 $379,888 $367,921 $435,428
Arus Kas Keluar (Pengeluaran):
Iklan 2,500 2,500 3,000 5,000 3,000 3,000 2,500 2,000 2,000 3,000 4,000 5,000 37,500
Biaya Jasa Bank 300 300 300 300 300 300 300 300 300 300 300 300 3,600
Biaya Kartu Kredit 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Pengiriman 5,480 5,480 5,480 5,480 5,480 5,480 5,480 5,480 5,480 5,480 5,480 5,480 65,760
Asuransi Kesehatan 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000
Asuransi 600 600 600 600 600 600 600 600 600 600 600 600 7,200
Bunga 401 401 401 401 401 401 401 401 401 401 401 401 4,812
Pembelian Inventaris 14,160 12,912 13,776 15,216 16,056 15,216 15,024 13,824 12,408 11,184 8,400 18,720 166,896
Lain-lain 7,580 6,956 7,388 8,108 8,528 8,108 8,012 7,412 6,704 6,092 4,700 9,860 89,448
Kantor 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Upah 37,917 37,917 37,917 37,917 37,917 37,917 37,917 37,917 37,917 37,917 37,917 37,917 455,004
Pajak Upah 3,792 3,792 3,792 3,792 3,792 3,792 3,792 3,792 3,792 3,792 3,792 3,792 45,504
Biaya Profesional 0 0 0 0 0 0 0 0 0 0 0 0 0
Sewa 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000
Langganan & Iuran 50 50 50 50 50 50 50 50 50 50 50 50 600
Persediaan 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Pajak & Lisensi 100 100 100 100 100 100 100 100 100 100 100 100 1,200
Utilitas & Telepon 900 900 900 900 900 900 900 900 900 900 900 900 10,800
Lainnya: 0
Perjalanan 200 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 200 10,400
Pemeliharaan 200 200 200 200 200 200 200 200 200 200 200 200 2,400
0
Subtotal $79,780 $78,708 $80,504 $84,664 $83,924 $82,664 $81,876 $79,576 $77,452 $76,616 $73,440 $89,120 $968,324
Arus Kas Keluar Lainnya
Pembelian Modal 60,000 60,000
Pokok Pinjaman 2,778 2,778 2,778 2,778 2,778 2,778 2,778 2,778 2,778 2,778 2,778 2,778 33,336
Prive 0
Lainnya: 0
0
Subtotal $62,778 $2,778 $2,778 $2,778 $2,778 $2,778 $2,778 $2,778 $2,778 $2,778 $2,778 $2,778 $93,336
Jumlah Arus Kas Keluar $142,558 $81,486 $83,282 $87,442 $86,702 $85,442 $84,654 $82,354 $80,230 $79,394 $76,218 $91,898 $1,061,660
Saldo Kas Akhir $63,642 $84,601 $109,750 $141,881 $181,622 $216,656 $250,705 $272,794 $291,096 $300,494 $291,703 $343,530

Catatan 1. Breakaway berharap dapat memperoleh pinjaman $100,000 untuk membeli dan memasang tiga workstation baru untuk menangani perkiraan meningkatnya pesanan sepeda.
Tambahan $40,000 akan dijadikan modal kerja selama masa perluasan. Pinjaman akan berjangka tiga ahun dengan bunga 9%.
 Breakaway Bicycle Company, Inc.
Lembar Kerja Anggaran Arus Kas - 2001

Jan Feb Mar Apr Mei Jun Jul Agt Sep Okt Nov Des Jumlah
Saldo Kas Awal $32,058 $60,937 $89,066 $123,789 $168,670 $210,320 $247,321 $269,258 $280,168 $284,334 $271,759
Arus Kas Masuk (Pendapatan):
Tagihan Piutang Dagang 0 5,605 5,111 5,453 6,023 6,356 6,023 5,947 5,472 4,912 4,427 3,325 58,654
Penerimaan Pinjaman 0
Penjualan & Penerimaan 128,160 117,180 117,360 127,800 137,160 129,600 124,920 111,420 102,240 93,060 77,940 190,800 1,457,640
Lainnya: 0

$128,160 $122,785 $122,471 $133,253 $143,183 $135,956 $130,943 $117,367 $107,712 $97,972 $82,367 $194,125 $1,516,294
Jumlah Arus Kas Mas $128,160 $154,843 $183,408 $222,319 $266,972 $304,626 $341,263 $364,688 $376,970 $378,140 $366,701 $465,884
Saldo Kas Tersedia
Arus Kas Keluar (Pengeluaran):
Iklan 2,700 2,700 3,100 5,200 3,100 3,100 2,700 2,100 2,100 3,100 4,200 5,500 39,600
Biaya Jasa Bank 300 300 300 300 300 300 300 300 300 300 300 300 3,600
Biaya Kartu Kredit 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Pengiriman 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000
Asuransi Kesehatan 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000
Asuransi 600 600 600 600 600 600 600 600 600 600 600 600 7,200
Bunga 401 401 401 401 401 401 401 401 401 401 401 401 4,812
Pembelian Inventaris 17,088 15,624 15,648 17,040 18,288 15,624 15,648 17,040 18,288 15,624 15,648 17,040 198,600
Lain-lain 9,044 8,312 8,324 9,020 9,644 8,312 8,324 9,020 9,644 8,312 8,324 9,020 105,300
Kantor 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Upah 44,583 44,583 44,583 44,583 44,583 44,583 44,583 44,583 44,583 44,583 44,583 44,583 534,996
Pajak Upah 4,458 4,458 4,458 4,458 4,458 4,458 4,458 4,458 4,458 4,458 4,458 4,458 53,496
Biaya Profesional 0 0 0 0 0 0 0 0 0 0 0 0 0
Sewa 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 25,200
Langganan & Iuran 50 50 50 50 50 50 50 50 50 50 50 50 600
Persediaan 400 400 400 400 400 400 400 400 400 400 400 400 4,800
Pajak & Lisensi 100 100 100 100 100 100 100 100 100 100 100 100 1,200
Utilitas & Telepon 900 900 900 900 900 900 900 900 900 900 900 900 10,800
Lainnya: 0
Perjalanan 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 500 500 500 200 9,700
Pemeliharaan 200 200 200 200 200 200 200 200 200 200 200 200 2,400
0
Subtotal $93,324 $91,128 $91,564 $95,752 $95,524 $91,528 $91,164 $92,652 $94,024 $91,028 $92,164 $95,252 $1,115,104
Arus Kas Keluar Lainnya
Pembelian Modal 0
Pokok Pinjaman 2,778 2,778 2,778 2,778 2,778 2,778 2,778 2,778 2,778 2,778 2,778 2,778 33,336
Prive 0
Lainnya: 0
0
Subtotal $2,778 $2,778 $2,778 $2,778 $2,778 $2,778 $2,778 $2,778 $2,778 $2,778 $2,778 $2,778 $33,336
Jumlah Arus Kas Kelu $96,102 $93,906 $94,342 $98,530 $98,302 $94,306 $93,942 $95,430 $96,802 $93,806 $94,942 $98,030 $1,148,440
Saldo Kas Akhir $32,058 $60,937 $89,066 $123,789 $168,670 $210,320 $247,321 $269,258 $280,168 $284,334 $271,759 $367,854

Catatan 1. Breakaway berharap dapat memperoleh pinjaman $100,000 untuk membeli dan memasang tiga workstation baru di tahun 1 untuk menangani perkiraan meningkatnya pesanan sepeda.
The additional $40,000 would provide working capital during the expansion period. The loan will be paid back over three years at a 9% interest rate.