Kasus 12-2

NO.1

Biaya Total Setahun Januari Februari Maret Kuartal 1 Kuartal 2 Kuartal 3 Kuartal 4
Gaji ($ 600.000) 50.000 50.000 50.000 150.000 150.000 150.000 150.000
Biaya Perjalanan dan Promosi ($ 24.000) 2.000 2.000 2.000 6.000 6.000 6.000 6.000
Iklan ($ 71.400) (2000X3)= 6.000 (2000X3)= 6.300 (2000X3)= 6.600 18.900 (6000X3)= 18.000 (4500X3)= 13.500 (7000X3)= 21.000
Telepon ($ 3.600) 300 300 300 900 900 900 900
Bahan Pembantu Untuk Penjualan ($ 47.600) (2000x2)= 4.000 (2100x2)= 4.200 (2200x2)= 4.400 12.600 (6.000x2)= 12.000 (4500x2)= 9.000 (7.000x2)= 14.000
Kerugian karena piutan macet ($ 11.900) (2000x0,5)= 1.000 (2100x0,5)= 1.050 (2200x0,5)= 1.100 3.150 (6.000x0,5)= 3.000 (4500x0,5)= 2.250 (7.000x0,5)= 3.500
Lain-Lain ($ 4.772) 2+(2.000x0,20)= 402 2+(2.100x0,20)= 422 2+(2.200x0,20)= 442 1.266 2+(6.000x0,20)= 1.202 2+(4.500x0,20)= 902 2+(7.000x0,20)= 1.402
Total ($ 763.272) ($ 63.702) ($ 64.272) ($ 64.842) ($ 192.816) ($ 191.102) ($ 182.552) ($ 196.802)

NO.2
Yang Sudah Menjadi Biaya
Dikrangi Non Total Kas Yang Kuartal ! Kuartal
Ref Total Biaya Kas dibutuhkan Jan Feb Mar 1 2 3 4
Distribusi Penjualan
Umum ($ 763.272) ($ 215) ($ 763.057) ($ 63.702) ($ 64.272) ($ 64.842) ($ 192.816) ($ 191.102) ($ 182.552) ($ 196.802)
 Kasus 12-2
NO.1

Total
Biaya Januari Februari Maret Kuartal 1 Kuartal 2 Kuartal 3 Kuartal 4
Setahun
Gaji ($ 600.000) 50.000 50.000 50.000 150.000 150.000 ( 150.000) 150.000
Biaya Perjalanan($dan Promosi
24.000) 2.000 2.000 2.000 6.000 6.000 ( 6.000) 6.000
Iklan ($ 7.140.000) (200000X3)= 600.000 (210000X3)= 630.000 (220000X3)= 660.000 1.890.000 (600000X3)= 1.800.000 (450000X3)= ( 1.350.000) (700000X3)= 2.100.000
Telepon ($ 3.600) 300 300 300 900 900 ( 900) 900
Bahan Pembantu ($ Untuk
3.500.000)
Penjualan (200000x2)= 400.000 (210000x2)= 420.000 (220000x2)= 440.000 1.260.000 (600000x2)= 1.200.000 (450000x2)= ( 900.000) (700000x2)= 140.000
Kerugian karena($piutan
1.190.000)
macet (200000x0,5)= 100.000 (210000x0,5)= 105.000 (220000x0,5)= 110.000 315.000 (600000x0,5)= 300.000 (450000x0,5)= ( 225.000) (700000x0,5)= 350.000
Lain-Lain ($ 476.012)2+(200000x0,20)= 400022+(210000x0,20)= 420022+(220000x0,20)= 44002 126.0062+(600000x0,20)= 120.0022+(450000x0,20)= ( 90.002)2+(700000x0,20)= 140.002
Total ($12.933.612) ($1.192.302) ($1.249.302) ($1.306.302) ($3.747.906) ($3.576.902) ($2.721.902) ($2.886.902)

NO.2
Yang Sudah Menjadi Biaya
Dikrangi Total Kas Yang Kuartal ! Kuartal
Ref Total Biaya Non Kas dibutuhkan Jan Feb Mar 1 2 3 4
Distribusi Penjualan
Umum ($ 12.933.612) ($ 215) ($ 12.933.397) 1192302 ($ 1.249.302) ($1.306.302) ($3.747.906) ($ 3.576.902) ($2.721.902) 2886902