Anggaran Jualan Bulanan

Bln 0 Bln 1 Bln 2 Bln 3 Bln 4 Bln 5 Bln 6 Bln 7 Bln 8 Bln 9 Bln 10 Bln 11 Bln 12 Thn 1 Thn 2
Jualan Jualan 44000 58000 72000 86000 100000 114000 128000 142000 156000 170000 184000 198000 1452000 1742400
Pecahan
Jualan Tunai 44000 58000 72000 86000 100000 114000 128000 142000 156000 170000 184000 198000 1742400
Jualan Kredit 0
Jumlah 44000 58000 72000 86000 100000 114000 128000 142000 156000 170000 184000 198000 1742400
Tempoh kredit (bln) 1 OK OK OK OK OK OK OK OK OK OK OK OK OK

Anggaran Belian Bahan Mentah

Bln 0 Bln 1 Bln 2 Bln 3 Bln 4 Bln 5 Bln 6 Bln 7 Bln 8 Bln 9 Bln 10 Bln 11 Bln 12 Thn 1 Thn 2
Jumlah Belian 6000 19000 32000 45000 58000 71000 84000 97000 110000 123000 136000 149000 162000 187200
Pecahan
Tunai 13000 26000 39000 52000 65000 78000 91000 104000 117000 130000 143000 156000 187200
Kredit 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 78000
Jumlah 6000 19000 32000 45000 58000 71000 84000 97000 110000 123000 136000 149000 162000 187200
Tempoh kredit (bln) 1 OK OK OK OK OK OK OK OK OK OK OK OK OK
OK

UNJURAN ALIRAN TUNAI BULANAN BAGI TAHUN 1

Bln 0 Bln 1 Bln 2 Bln 3 Bln 4 Bln 5 Bln 6 Bln 7 Bln 8 Bln 9 Bln 10 Bln 11 Bln 12

Wang Tunai Masuk

Modal Sumbangan/Berbayar 10000
Pendahuluan / OD 0
Pinjaman - Beli Harta
Pinjaman - Modal kerja 30000
Jualan Tunai 44000 58000 72000 86000 100000 114000 128000 142000 156000 170000 184000 198000
Kutipan penghutang 0 0 0 0 0 0 0 0 0 0 0

Jumlah Tunai Masuk 40000 44000 58000 72000 86000 100000 114000 128000 142000 156000 170000 184000 198000

Wang Tunai Keluar

(I) Belanja awalan
Daftar niaga 2000
Latihan 1000 1000
Penyelidikan
Lain-lain
(ii) Yuran professional
Yuran francais
Guaman
Consultant
(iii) Deposit 5000 1000 1000
(iv) Belanja Harta
Bangunan/Ubahsuai 10000
Peralatan 5000
Perabot/Alat pejabat 10000
Perisian komputer 1000
(iv) Belanja operasi
Belian bahan mentah / stok 6000 13000 26000 39000 52000 65000 78000 91000 104000 117000 130000 143000 156000
Bayar hutang pembekal 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 Thn 2
Sewa premis 2000 2000 2000 2000 2000 2000 2500 2500 2500 2500 2500 2500 Kenaikan
 Gaji 11200 11200 11200 11200 11200 11200 11200 11200 11200 11200 11200 11200
Api/air/tel 500 500 500 500 500 500 500 500 500 500 500 500
Lesen/cukai/levi 100 100 100 100 100 100 100 100 100 100 100 100
Royalty francaisor
Pemasaran/keraian 1000
Komisyen agen 700 700 700 700 700 700 700 700 700 700 700 700
Petrol/tol/parking 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000
Alat tulis 200 200 200 200 200 200 200 200 200 200 200 200
Bayaran KWSP 1232 1232 1232 1232 1232 1232 1232 1232 1232 1232 1232 1232
Pengangkutan
Juru odit/setiausaha syrkt 600
Lain-lain 100 100 100 100 100 100 100 100 100 100 100 100
(iv) Bayar Bank
Pokok 377 377 377 377 377 377 377 377 377 377 377 377 4524
Faedah 104 104 104 104 104 104 104 104 104 104 104 104 1250
(v) Bayar Pendahuluan / OD
Pokok
Faedah
Jumlah Tunai Keluar 39000 34113 49513 62513 75513 88513 102513 116013 128013 141013 154013 167013 180013

Baki Tunai Semasa 1000 9887 8487 9487 10487 11487 11487 11987 13987 14987 15987 16987 17987
Baki awal tunai 1000 10887 19374 28860 39347 50834 62321 74308 88294 103281 119268 136255
Baki tunai terkumpul 1000 10887 19374 28860 39347 50834 62321 74308 88294 103281 119268 136255 154242

Baki Tunai Tunai Terkumpul

Bln 1 Bln 2 Bln 3 Bln 4 Bln 5 Bln 6 Bln 7 Bln 8 Bln 9 Bln 10 Bln 11 Bln 12
16 Baki Tunai 9887 8487 9487 10487 11487 11487 11987 13987 14987 15987 16987 17987
00 Tunai Terkump 10887 19374 28860 39347 50834 62321 74308 88294 103281 119268 136255 154242
00

12
00
00

80
00
0

40
00
0

0
1

10

11

12
3

9
ln

ln

ln

ln

ln

ln
ln

ln

ln

ln

ln
ln
B

B
Thn 3
2090880 kenaikan 20%

2090880
Debtor 0
2090880
OK

Thn 3
224640

224640

224640
OK

Thn 3
5%
Jadual kos projek dan pembiayaan

Perkara Jumlah % Susut nilai % Amortisasi Susutan

1 Belanja awalan 4000 10% 400
2 Bayaran professional 0 10% 0
3 Bangunan/Ubah suai 10000 15% 1500
4 Mesin dan Peralatan 5000 15% 750
5 Alat pejabat 10000 15% 1500
6 Perisian Komputer 1000 15% 150
7 Modal kerja 10000 4300
Jumlah 40000
###

Perkara Jumlah
1 Modal Sumbangan 10000
2 Pendahuluan 0
3 Pinjaman Harta tetap 0 Terma pinjaman
4 Pinjaman Modal kerja 30000 JUMLAH 25,000.0
Jumlah 40000 FAEDAH 5.00%
TEMPOH 60 bulan
TANGGUHAN 0 bulan
(0, 6 atau 12 bulan)
 UNJURAN ALIRAN TUNAI
Bak
Thn 1 Thn 2 Thn 3 Baki tunai
Tunai Terk
Wang Tunai Masuk 3500000
Modal Sumbangan/Berbayar 10000
Pendahuluan / OD 0 3000000
Pinjaman - Beli Harta 0
Pinjaman - Modal kerja 30000 2500000
Jualan Tunai 1452000 1742400 2090880
2000000
Kutipan penghutang 0 0 0
1500000
Jumlah Tunai Masuk 1492000 1742400 2090880
1000000
Wang Tunai Keluar
(I) Belanja awalan 500000
Daftar niaga 2000
Latihan 2000 0
Penyelidikan 0 Thn 1
Lain-lain 0
(ii) Yuran professional
Pendahuluan 0
Guaman 0
Consultant 0
(iii) Deposit 7000
(iv) Belanja Harta
Bangunan/Ubahsuai 10000
Peralatan 5000
Alat pejabat 10000
Kenderaan 1000
(iv) Belanja operasi
Belian bahan mentah / stok 1020000 187200 224640
Bayar hutang 66000 0 0
Sewa premis 27000 28350 29768
Gaji 134400 141120 148176
Api/air/tel 6000 6300 6615
Lesen/cukai/levi 1200 1260 1323
Royalty francaisor 0 0 0
Pemasaran/keraian 1000 1050 1103
Komisyen agen 8400 8820 9261
Petrol/tol/parking 12000 12600 13230
Alat tulis 2400 2520 2646
Bayaran KWSP 14784 15523 16299
Pengangkutan 0 0 0
Juru odit/setiausaha syrkt 600 630 662
Lain-lain 1200 1260 1323
(iv) Bayar Bank
Pokok 4524 4751 4988
Faedah 1250 1024 786
(v) Bayar Pendahuluan / OD
Pokok 0 0 0
Faedah 0 0 0
Jumlah Tunai Keluar 1337758 412408 460819

Baki Tunai Semasa 154242 1329992 1630061

Baki awal tunai 0 154242 1484234
Baki tunai terkumpul 154242 1484234 3114295
 Thn 1 Thn 2 Thn 3
Baki tunai Tunai Terkumpul
154242 1329992 1630061
154242 1484234 3114295
500000

000000

500000

000000

500000

000000

500000

0
Thn 1 Thn 2 Thn 3
 UNJURAN UNTUNG RUGI
Thn 1 Thn 2 Thn 3 Thn 1
Untung Ber 155466
Untung Bersih
Jualan 1452000 1742400 2090880 Untung Te 155466
Kos jualan 3500000
Stok Awal 10000 15000
+ Belian 1092000 187200 224640 3000000
- Stok akhir 10000 15000 20000
Jumlah Kos 1082000 182200 219640 2500000
Untung Kasar 370000 1560200 1871240
2000000

Perbelanjaan 1500000

Sewa premis 27000 28350 29768 1000000

Gaji 134400 141120 148176
Api/air/tel 6000 6300 6615 500000
Lesen/cukai/levi 1200 1260 1323 0
Royalty francaisor 0 0 0 Thn 1
Pemasaran/keraian 1000 1050 1103
Komisyen agen 8400 8820 9261
Petrol/tol/parking 12000 12600 13230
Alat tulis 2400 2520 2646
Bayaran KWSP 14784 15523 16299
Pengangkutan 0 0 0
Juru odit/setiausaha syrkt 600 630 662
Lain-lain 1200 1260 1323
Faedah 1250 1024 786
Susut nilai 4300 4300 4300

Jumlah belanja 214534 224757 235491

Untung Bersih 155466 1335443 1635749

Untung Bawa depan 155466 1490909
Untung terkumpul 155466 1490909 3126658
 Thn 2 Thn 3
1335443 1635749
ntung Bersih Untung Terkumpul
1490909 3126658

Thn 2 Thn 3
 UNJURAN NERACA KIRA-KIRA
Thn 1 Thn 2 Thn 3
Harta Tetap
Bangunan/Ubahsuai 10000 10000 10000
Peralatan 5000 5000 5000
Perabot/Alat pejabat 10000 10000 10000
Perisian komputer 1000 1000 1000
(-) Susut Nilai 3900 7800 11700

Jumlah Harta tetap 22100 18200 14300

Harta Semasa
Tunai terkumpul 154242 1484234 3114295
Penghutang 0 0 0
Stok akhir 10000 15000 20000
Deposit 7000 7000 7000

Jumlah Harta semasa 171242 1506234 3141295

Harta Tak Ketara

Belanja awalan 4000 4000 4000
Bayaran professional 0 0 0
(-) Amortisasi 400 800 1200

Jumlah Harta Tak Ketara 3600 3200 2800

Jumlah Harta-harta 196942 1527634 3158395

Modal & Ikuiti

Modal 10000 10000 10000
Untung terkumpul 155466 1490909 3126658

Jumlah 165466 1500909 3136658

Tanggungan Semasa
Pemiutang 12000 12000 12000
Pendahuluan 0 0 0

Jumlah 12000 12000 12000

Tanggungan Berjangka
Pinjaman 25476 20725 15737

Jumlah 25476 20725 15737

Jumlah Modal & Ikuiti 202942 1533634 3164395

-6000 -6000 -6000

ANALISA KEWANGAN
Thn 1 Thn 2 Thn 3
(I) Analisa keberuntungan
Pendapatan 1452000 1742400 2090880
Untung kasar 370000 1560200 1871240
Untung bersih 155466 1335443 1635749
Untung terkumpul 155466 1490909 3126658
Pulangan kasar atas pendapatan 25% 90% 89%
Pulangan bersih atas pendapatan 11% 77% 78%
Pulangan bersih atas harta 703% 7338% 11439%
Pulangan bersih atas pelaburan 1555% 13354% 16357%

(ii) Analisa ketunaian

Wang Tunai Masuk 1492000 1742400 2090880
Wang Tunai Keluar 1337758 412408 460819
Baki Tunai Bersih 154242 1329992 1630061
Baki Tunai Terkumpul 154242 1484234 3114295
Modal Kerja Bersih 159242 1494234 3129295
Nisbah semasa ( : 1) 14.27 125.52 261.77

(iii) Analisa Keselamatan

Nisbah Gearan (Hutang/Ikuiti) ( : 1) 0.2 0.0 0.0
Nisbah Lindungan Hutang ( : 1) 7.7 73.7 200.7

(iv) Titik Pulangan Modal

Pendapatan (RM) 841901 251004 263132
(% ) 58% 14% 13%
 JUMLAH 25,000.0
FAEDAH 5.00%
TEMPOH 60 bulan
TANGGUHA 0 bulan

JUMLAH POKOK BAKI

BIL BAYARAN FAEDAH POKOK DIBAYAR POKOK Int 1250
(RM) (RM) (RM) (RM) (RM) pok 4524.37

i 0.0 0.0 int 1023.782

ii 0.0 0.0 pok 4750.588
iii 0.0 0.0
iv 0.0 0.0 int 786.2521
v 0.0 0.0 pok 4988.118
vi 0.0 0.0
vii 0.0 0.0
viii 0.0 0.0
ix 0.0 0.0
x 0.0 0.0
xi 0.0 0.0
xii 0.0 0.0

1 481.2 104.2 377.0 377.0 24,623.0

2 481.2 104.2 377.0 754.1 24,245.9
3 481.2 104.2 377.0 1,131.1 23,868.9
4 481.2 104.2 377.0 1,508.1 23,491.9
5 481.2 104.2 377.0 1,885.2 23,114.8
6 481.2 104.2 377.0 2,262.2 22,737.8
7 481.2 104.2 377.0 2,639.2 22,360.8
8 481.2 104.2 377.0 3,016.2 21,983.8
9 481.2 104.2 377.0 3,393.3 21,606.7
10 481.2 104.2 377.0 3,770.3 21,229.7
11 481.2 104.2 377.0 4,147.3 20,852.7
12 481.2 104.2 377.0 4,524.4 20,475.6

13 481.2 85.3 395.9 4,920.3 20,079.7

14 481.2 85.3 395.9 5,316.1 19,683.9
15 481.2 85.3 395.9 5,712.0 19,288.0
16 481.2 85.3 395.9 6,107.9 18,892.1
17 481.2 85.3 395.9 6,503.8 18,496.2
18 481.2 85.3 395.9 6,899.7 18,100.3
19 481.2 85.3 395.9 7,295.5 17,704.5
20 481.2 85.3 395.9 7,691.4 17,308.6
21 481.2 85.3 395.9 8,087.3 16,912.7
22 481.2 85.3 395.9 8,483.2 16,516.8
23 481.2 85.3 395.9 8,879.1 16,120.9
24 481.2 85.3 395.9 9,275.0 15,725.0

25 481.2 65.5 415.7 9,690.6 15,309.4

26 481.2 65.5 415.7 10,106.3 14,893.7
27 481.2 65.5 415.7 10,522.0 14,478.0
28 481.2 65.5 415.7 10,937.7 14,062.3
29 481.2 65.5 415.7 11,353.3 13,646.7
30 481.2 65.5 415.7 11,769.0 13,231.0
31 481.2 65.5 415.7 12,184.7 12,815.3
32 481.2 65.5 415.7 12,600.4 12,399.6
33 481.2 65.5 415.7 13,016.0 11,984.0
34 481.2 65.5 415.7 13,431.7 11,568.3
35 481.2 65.5 415.7 13,847.4 11,152.6
36 481.2 65.5 415.7 14,263.1 10,736.9

37 481.2 44.7 436.5 14,699.5 10,300.5

38 481.2 44.7 436.5 15,136.0 9,864.0
39 481.2 44.7 436.5 15,572.5 9,427.5
40 481.2 44.7 436.5 16,008.9 8,991.1
41 481.2 44.7 436.5 16,445.4 8,554.6
42 481.2 44.7 436.5 16,881.8 8,118.2
43 481.2 44.7 436.5 17,318.3 7,681.7
44 481.2 44.7 436.5 17,754.8 7,245.2
45 481.2 44.7 436.5 18,191.2 6,808.8
46 481.2 44.7 436.5 18,627.7 6,372.3
47 481.2 44.7 436.5 19,064.1 5,935.9
48 481.2 44.7 436.5 19,500.6 5,499.4

49 481.2 22.9 458.3 19,958.9 5,041.1

50 481.2 22.9 458.3 20,417.2 4,582.8
51 481.2 22.9 458.3 20,875.5 4,124.5
52 481.2 22.9 458.3 21,333.7 3,666.3
53 481.2 22.9 458.3 21,792.0 3,208.0
54 481.2 22.9 458.3 22,250.3 2,749.7
55 481.2 22.9 458.3 22,708.6 2,291.4
56 481.2 22.9 458.3 23,166.9 1,833.1
57 481.2 22.9 458.3 23,625.2 1,374.8
58 481.2 22.9 458.3 24,083.4 916.6
59 481.2 22.9 458.3 24,541.7 458.3
60 481.2 22.9 458.3 25,000.0 0.0

61 0.0 0.0 0.0 0.0 0.0

62 0.0 0.0 0.0 0.0 0.0
63 0.0 0.0 0.0 0.0 0.0
64 0.0 0.0 0.0 0.0 0.0
65 0.0 0.0 0.0 0.0 0.0
66 0.0 0.0 0.0 0.0 0.0
67 0.0 0.0 0.0 0.0 0.0
68 0.0 0.0 0.0 0.0 0.0
69 0.0 0.0 0.0 0.0 0.0
70 0.0 0.0 0.0 0.0 0.0
71 0.0 0.0 0.0 0.0 0.0
72 0.0 0.0 0.0 0.0 0.0
73 0.0 0.0 0.0 0.0 0.0
74 0.0 0.0 0.0 0.0 0.0
75 0.0 0.0 0.0 0.0 0.0
76 0.0 0.0 0.0 0.0 0.0
77 0.0 0.0 0.0 0.0 0.0
78 0.0 0.0 0.0 0.0 0.0
79 0.0 0.0 0.0 0.0 0.0
80 0.0 0.0 0.0 0.0 0.0
81 0.0 0.0 0.0 0.0 0.0
82 0.0 0.0 0.0 0.0 0.0
83 0.0 0.0 0.0 0.0 0.0
84 0.0 0.0 0.0 0.0 0.0

85 0.0 0.0 0.0 0.0 0.0

86 0.0 0.0 0.0 0.0 0.0
87 0.0 0.0 0.0 0.0 0.0
88 0.0 0.0 0.0 0.0 0.0
89 0.0 0.0 0.0 0.0 0.0
90 0.0 0.0 0.0 0.0 0.0
91 0.0 0.0 0.0 0.0 0.0
92 0.0 0.0 0.0 0.0 0.0
93 0.0 0.0 0.0 0.0 0.0
94 0.0 0.0 0.0 0.0 0.0
95 0.0 0.0 0.0 0.0 0.0
96 0.0 0.0 0.0 0.0 0.0

97 0.0 0.0 0.0 0.0 0.0

98 0.0 0.0 0.0 0.0 0.0
99 0.0 0.0 0.0 0.0 0.0
100 0.0 0.0 0.0 0.0 0.0
101 0.0 0.0 0.0 0.0 0.0
102 0.0 0.0 0.0 0.0 0.0
103 0.0 0.0 0.0 0.0 0.0
104 0.0 0.0 0.0 0.0 0.0
105 0.0 0.0 0.0 0.0 0.0
106 0.0 0.0 0.0 0.0 0.0
107 0.0 0.0 0.0 0.0 0.0
108 0.0 0.0 0.0 0.0 0.0

109 0.0 0.0 0.0 0.0 0.0

110 0.0 0.0 0.0 0.0 0.0
111 0.0 0.0 0.0 0.0 0.0
112 0.0 0.0 0.0 0.0 0.0
113 0.0 0.0 0.0 0.0 0.0
114 0.0 0.0 0.0 0.0 0.0
115 0.0 0.0 0.0 0.0 0.0
116 0.0 0.0 0.0 0.0 0.0
117 0.0 0.0 0.0 0.0 0.0
118 0.0 0.0 0.0 0.0 0.0
119 0.0 0.0 0.0 0.0 0.0
120 0.0 0.0 0.0 0.0 0.0
JUMLAH 28,871.8 3,871.8 25,000.0 25,000.0 0.0