CONTOH HARI PERTAMA (H1)

Financing Cashflow (FCF)

Investing Cashflow (ICF)
Operating Cashflow (OCF)

pinjam (+)
bayar (-)
jual (+)
beli (-)
penjualan (+)
pembiayaan (-)

CONTOH : NERACA AWAL

ASSET

LIABILITY

Cash

Hutang
Pajak
EQUITY
modal awal

500000

Modal Awal
Inject Dana
Profit
Net Profit

CONTOH : NERACA PEMBELIAN

ASSET
Cash
modal awal
beli peralatan
beli bahan baku
Total
Stok
bahan baku awal
Total stok
Peralatan
peralatan awal
Total

LIABILITY
Hutang
500000 Pajak
-350000
-100000 Modal Awal
50000 Inject Dana
100000 Profit
100000
350000
350000 Net Profit

EQUITY

CONTOH : NERACA AKHIR PENJUALAN

ASSET
Cash
sisa modal awal
omset H1
ongkir H1
Total
Stok
bahan baku awal
bahan baku yang terpakai
Total Stok sisa
Peralatan
Peralatan awal
Total

LIABILITY
Hutang
50000 Pajak
150000
-30000 Modal Awal
170000 Inject Dana
100000 Profit
-75000 Gross Profit
25000 ongkir
350000
350000 Net Profit

EQUITY

CONTOH ARUS KAS (CASHFLOW)

CASH FLOW
Financing Cashflow (FCF)
Investing Cashflow (ICF)

IN

OUT

Date
ket
1/1/2017 modal awal

Rp
Date
500000
1/1/2017
150000
1/1/2017
1/1/2017
1/1/2017
1/1/2017
1/1/2017
650000

1/1/2017 omset H1
Operating Cashflow (OCF)
TOTAL

AWAL
LIABILITY
omset
Gros profit
EQUITY
500000

ct Dana

Net profit

fit
FCF
ICF
OCF

MBELIAN

ct Dana

fit

150000
omset - HPP
= 150000 - (5000 x 15 porsi)
=
75000
gross profit - expense
= 75000 - (350000 (alat) + 30000 (ongkir)
= 75000 - 380000
= -305000
500000 (modal awal)
-350000 (beli peralatan)
omset - beli bahan baku - operasional (o
= 150000 - 100000 - 30000
=

LIABILITY

EQUITY
500000

Cash

20000
FCF + ICF + OCF
= 500000 - 350000 + 20000
= 170000

PENJUALAN
LIABILITY

EQUITY
500000

ct Dana

fit
75000
-30000

45000

FLOW)

CONTOH NERACA
OUT
ket
beli peralatan awal
beli makaroni 1kg
beli minyak 2 L
beli bumbu
beli plastik
ongkir
TOTAL

0 x 15 porsi)

00 (alat) + 30000 (ongkir))

i peralatan)
han baku - operasional (ongkir)
00 - 30000

00 + 20000

ASSET
Rp

Stok

LIABILITY
Hutang
Pajak
EQUITY
Modal Awal
Inject Dana

Peralatan

Profit

Cash
350000
50000
27000
20000
3000
30000
480000

Piutang

Tanah/Properti

RACA

IABILITY

Modal Awal
nject Dana

rofit

CONTOH HARI KEDUA (H2)

Financing Cashflow (FCF)
Investing Cashflow (ICF)
Operating Cashflow (OCF)

pinjam (+)
bayar (-)
jual (+)
beli (-)
penjualan (+)
pembiayaan (-)

CONTOH : NERACA AWAL

ASSET

LIABILITY

Cash

Hutang
Pajak
EQUITY

Cash hasil penjualan H1

170000

Modal Awal
Inject Dana
Profit
Net Profit H1

CONTOH : NERACA PEMBELIAN

ASSET
Cash
cash H1
beli bahan baku
beli kursi dan alat dapur
Total
Stok
stok bahan baku H1
bahan baku H2 yang terpakai
Total stok
Peralatan
peralatan awal
peralatan tambahan
Total

LIABILITY
Hutang
170000 Pajak
-80000
-70000 Modal Awal
20000 Inject Dana
25000 Profit
80000
105000
350000
70000
420000

Net Profit H1

EQUITY

CONTOH : NERACA AKHIR PENJUALAN

ASSET
Cash
cash sisa pembelian
omset H2
ongkir
Total
Stok
total stok H2
bahan baku H2
Total stok sisa
Peralatan
peralatan awal
peralatan tambahan
Total

LIABILITY
Hutang
20000 Pajak
180000
-60000 Modal Awal
140000 Inject Dana
105000 Profit
-90000 Net Profit H1
15000 gross profit H2
ongkir
350000
70000
420000 Net Profit

EQUITY

CONTOH ARUS KAS (CASHFLOW)

CASH FLOW
Financing Cashflow (FCF)

IN

OUT

Date
ket
1/1/2017 modal awal

Investing Cashflow (ICF)

1/1/2017 omset H1
1/2/2017 omset H2
Operating Cashflow (OCF)

TOTAL

Rp
Date
500000
1/1/2017
1/2/2017
150000
1/1/2017
180000
1/1/2017
1/1/2017
1/1/2017
1/1/2017
2/2/2017
830000
2/2/2017

LIABILITY

EQUITY
500000

omset
Gros profit

Dana
Net profit
45000
FCF
ICF
LIABILITY

OCF

EQUITY

Cash
500000

Dana

45000

180000
omset - HPP
= 180000 - (5000 x 18 porsi)
=
90000
gross profit - expense
= 90000 - (70000 (alat) + 60000 (ongkir))
= 90000 - 130000
=
-40000
500000 (modal awal)
-350000

= -420000 (beli peralata

OCF H1 + omset H2 - beli bahan baku H
= 20000 + 180000 - 80000 - 60000
=
60000
FCF + ICF + OCF
= 500000 + (- 420000) + 60000
= 140000

LIABILITY

EQUITY
500000

Dana

45000
90000
-60000

75000

ket

CONTOH NERACA

Rp

ASSET
beli peralatan awal
beli peralatan tambahan
beli makaroni 1kg
beli minyak 2 L
beli bumbu
beli plastik
ongkir
beli makaroni dan minyak
ongkir H2
TOTAL

350000
70000
50000
27000
20000
3000
30000
80000
60000
690000

0 x 18 porsi)

0 (alat) + 60000 (ongkir))

(-70000) (beli alat baru)

et H2 - beli bahan baku H2- operasional (ongkir) H2
00 - 80000 - 60000

20000) + 60000

Stok

LIABILITY
Hutang
Pajak
EQUITY
Modal Awal
Inject Dana

Peralatan

Profit

Cash
Piutang

Tanah/Properti

RACA

IABILITY

Modal Awal
nject Dana

rofit

CONTOH HARI KETIGA (H3)

Financing Cashflow (FCF)
Investing Cashflow (ICF)
Operating Cashflow (OCF)

pinjam (+)
bayar (-)
jual (+)
beli (-)
penjualan (+)
pembiayaan (-)

CONTOH : NERACA AWAL

ASSET

LIABILITY

Cash

Hutang
Pajak
EQUITY

Cash hasil penjualan H2

140000

Modal Awal
Inject Dana
Profit
Net Profit H1

CONTOH : NERACA PEMBELIAN

ASSET
Cash
cash H1
beli bahan baku
Total
Stok
stok bahan baku H2
bahan baku H3
Total stok
Peralatan
peralatan awal
peralatan tambahan
Total

LIABILITY
Hutang
140000 Pajak
-100000
Modal Awal
40000 Inject Dana
15000 Profit
100000
115000
350000
70000
420000

Net Profit H1

EQUITY

CONTOH : NERACA AKHIR PENJUALAN

ASSET
Cash
cash sisa pembelian
omset H2
ongkir
Total
Stok
total stok H3
bahan baku H3 yang terpakai
Total stok sisa
Peralatan
peralatan awal
peralatan tambahan
Total

LIABILITY
Hutang
40000 Pajak
200000
-40000 Modal Awal
200000 Inject Dana
115000 Profit
100000 Net Profit H1
215000 gross profit H2
ongkir
350000
70000
420000 Net Profit

EQUITY

CONTOH ARUS KAS (CASHFLOW)

CASH FLOW
Financing Cashflow (FCF)

IN

OUT

Date
ket
1/1/2017 modal awal

Rp
Date
500000
1/1/2017
1/2/2017
150000
1/1/2017
180000
1/1/2017
200000
1/1/2017
1/1/2017
1/1/2017
1/2/2017
1030000
1/2/2017

Investing Cashflow (ICF)

1/1/2017 omset H1
1/2/2017 omset H2
1/3/2017 omset H3
Operating Cashflow (OCF)

TOTAL

1/3/2017
1/3/2017

LIABILITY

EQUITY
500000

Dana
omset
Gros profit
45000
Net profit

200000
omset - HPP
= 200000 - (5000 x 20 porsi)
= 100000
gross profit - expense
= 100000 - 40000 (ongkir)
= 100000 - 40000
=

LIABILITY

FCF
ICF

EQUITY

OCF
500000

Dana
Cash

45000

60000
500000 (modal awal)
-350000
= -420000
OCF H2 + o(beli peralata
= 60000 + 200000 -100000 - 40000
= 120000
FCF + ICF + OCF
= 500000 + (- 420000) + 120000
= 200000

LIABILITY

EQUITY
500000

Dana

45000
100000
-40000

105000

ket

CONTOH NERACA

Rp

ASSET
beli peralatan awal
beli peralatan tambahan
beli makaroni 1kg
beli minyak 2 L
beli bumbu
beli plastik
ongkir
beli makaroni dan minyak
ongkir H2
beli makaroni,minyak dan bu
ongkir H3
TOTAL

0 x 20 porsi)

0 (ongkir)

(-70000) (beli alat baru)

00 -100000 - 40000

20000) + 120000

350000
70000
50000
27000
20000
3000
30000
80000
60000
100000
40000
830000

Stok

LIABILITY
Hutang
Pajak
EQUITY
Modal Awal
Inject Dana

Peralatan

Profit

Cash
Piutang

Tanah/Properti

RACA

IABILITY

Modal Awal
nject Dana

rofit