Periode Waktu Penjualan (Rupiah) Penjualan Kredit Penjualan Tunai Bad Debts 1%

Januari 200,000,000 100,000,000 100,000,000 1,000,000

Februari 249,600,000 124,800,000 124,800,000 1,248,000
Maret 299,200,000 149,600,000 149,600,000 1,496,000
Triwulan 2 800,000,000 400,000,000 400,000,000 4,000,000
Triwulan 3 700,800,000 350,400,000 350,400,000 3,504,000
Triwulan 4 750,400,000 375,200,000 375,200,000 3,752,000

1. Anggaran Piutang
Waktu Saldo Januari Februari Maret
Saldo 18,000,000 - - 6,000,000
Januari 99,000,000 79,200,000 9,900,000 5,940,000
Februari 123,552,000 - 98,841,600 12,355,200
Maret 148,104,000 - - 118,483,200
Triwulan 2 396,000,000 - - -
Triwulan 3 346,896,000 - - -
Triwulan 4 371,448,000 - - -
Total 1,503,000,000 79,200,000 108,741,600 142,778,400

2. Anggaran Penerimaan Kas

Keterangan Januari Februari Maret Triwulan 2
Penjualan Tunai 100,000,000 124,800,000 149,600,000 400,000,000
Piutang 79,200,000 108,741,600 142,778,400 402,336,000
Pendapatan Lain2 12,000,000 - 8,000,000 -
Total 191,200,000 233,541,600 300,378,400 802,336,000

3. Anggaran Pengeluaran Kas

Keterangan Januari Februari Maret Triwulan 2
Pembelian Mesin - 300,000,000 - -
Pembelian Bahan Baku 72,000,000 89,856,000 107,712,000 288,000,000
Pemberian Bonus - - - 30,000,000
Pembayaran Upah dan Gaji 39,000,000 30,000,000 30,000,000 97,440,000
Pembayaran Hutang - 10,000,000 - 400,000,000
Pengeluaran Lain2 15,000,000 15,000,000 15,000,000 45,000,000
Total 126,000,000 444,856,000 152,712,000 860,440,000

4. Anggaran Kas Sementara

Keterangan Januari Februari Maret Triwulan 2
Saldo Awal 39,000,000 104,200,000 - 147,666,400
Penerimaan Kas 191,200,000 233,541,600 300,378,400 802,336,000
Tersedia 230,200,000 337,741,600 300,378,400 950,002,400
Pengeluaran Kas (126,000,000) (444,856,000) (152,712,000) (860,440,000)
Surplus/Defisit 104,200,000 (107,114,400) 147,666,400 89,562,400
Surplus Defisit Surplus Surplus
5. Anggaran Kas Akhir
Keterangan Januari Februari Maret Triwulan 2
Saldo Awal 39,000,000 104,200,000 2,885,600 148,352,000
Penerimaan Kas 191,200,000 233,541,600 300,378,400 802,336,000
Hutang - 110,000,000 - -
Tersedia 230,200,000 447,741,600 303,264,000 950,688,000
Pengeluaran 126,000,000 444,856,000 152,712,000 860,440,000
Anggaran Hutang - - - -
Bunga - - 2,200,000 6,600,000
Surplus/Defisit 104,200,000 2,885,600 148,352,000 83,648,000
Surplus Surplus Surplus Surplus

Pinjaman = 110 jt ==> Bunga 24/tahun = 2%/bulan

Bunga/bulan = 2% x 110 jt = 2,200,000
 Piutang
99,000,000
123,552,000
148,104,000
396,000,000
346,896,000
371,448,000

Triwulan 2 Triwulan 3 Triwulan 4

- - 12,000,000
3,960,000 - -
12,355,200 - -
29,620,800 - -
356,400,000 39,600,000 -
- 312,206,400 34,689,600
- - 334,303,200
402,336,000 351,806,400 380,992,800

Triwulan 3 Triwulan 4
350,400,000 375,200,000
351,806,400 380,992,800
28,000,000 36,000,000
730,206,400 792,192,800

Triwulan 3 Triwulan 4
- -
252,288,000 270,144,000
- 52,000,000
90,040,000 92,520,000
- 400,000,000
45,000,000 45,000,000
387,328,000 859,664,000

Triwulan 3 Triwulan 4
89,562,400 432,440,800
730,206,400 792,192,800
819,768,800 1,224,633,600
(387,328,000) (859,664,000)
432,440,800 364,969,600
Surplus Surplus
Triwulan 3 Triwulan 4
83,648,000 314,326,400
730,206,400 792,192,800
- -
813,854,400 1,106,519,200
387,328,000 859,664,000
110,000,000 -
2,200,000 -
314,326,400 246,855,200
Surplus Surplus
 Periode Waktu Penjualan (Rupiah) Penjualan Kredit Penjualan Tunai Bad Debts 2% Piutang
Januari 105,000 52,500 52,500 1,050 51,450
Februari 112,500 56,250 56,250 1,125 55,125
Maret 135,000 67,500 67,500 1,350 66,150
Triwulan 2 360,000 180,000 180,000 3,600 176,400
Triwulan 3 315,000 157,500 157,500 3,150 154,350
Triwulan 4 337,500 168,750 168,750 3,375 165,375

1. Anggaran Piutang
Waktu Saldo Januari Februari Maret Triwulan 2
Januari 51,450 30,870 15,435 5,145
Februari 55,125 - 33,075 16,538 5,513
Maret 66,150 - - 39,690 26,460
Triwulan 2 176,400 - - - 141,120
Triwulan 3 154,350 - - - -
Triwulan 4 165,375 - - - -
Total 668,850 30,870 48,510 61,373 173,093
Triwulan 3 Triwulan 4
- -
- -
- -
35,280 -
123,480 30,870
- 132,300
158,760 163,170
 Periode Waktu Penjualan (Rupiah) Penjualan Kredit Diskon 2/10 , n/30 Penjualan Tunai
Januari 100,000,000 50,000,000 10,000,000 50,000,000
Februari 150,000,000 75,000,000 15,000,000 75,000,000
Maret 200,000,000 100,000,000 20,000,000 100,000,000
April 300,000,000 150,000,000 30,000,000 150,000,000
Mei 400,000,000 200,000,000 40,000,000 200,000,000
Juni 500,000,000 250,000,000 50,000,000 250,000,000
Potongan 5% Bad Debts 2% Piutang
2,500,000 800,000 49,200,000
3,750,000 1,200,000 73,800,000
5,000,000 1,600,000 98,400,000
7,500,000 2,400,000 147,600,000
10,000,000 3,200,000 196,800,000
12,500,000 4,000,000 246,000,000
 Periode Waktu Penjualan (Rupiah) Penjualan Kredit Penjualan Tunai Bad Debts 5%
Januari 250,000,000 150,000,000 100,000,000 7,500,000
Februari 225,000,000 135,000,000 90,000,000 6,750,000
Maret 262,500,000 157,500,000 105,000,000 7,875,000
April 275,000,000 165,000,000 110,000,000 8,250,000
Mei 250,000,000 150,000,000 100,000,000 7,500,000
Juni 300,000,000 180,000,000 120,000,000 9,000,000

1. Anggaran Piutang
Waktu Saldo Januari Februari Maret
Saldo - -
Januari 142,500,000 114,000,000 21,375,000 7,125,000
Februari 128,250,000 - 102,600,000 19,237,500
Maret 149,625,000 - - 119,700,000
April 156,750,000 - - -
Mei 142,500,000 - - -
Juni 171,000,000 - - -
Total 890,625,000 114,000,000 123,975,000 146,062,500

2. Anggaran Penerimaan Kas

Keterangan Januari Februari Maret April
Penjualan Tunai 100,000,000 90,000,000 105,000,000 110,000,000
Piutang 114,000,000 123,975,000 146,062,500 154,256,250
Pendapatan Lain2 8,000,000 5,000,000 - 10,000,000
Total 222,000,000 218,975,000 251,062,500 274,256,250

3. Anggaran Pengeluaran Kas

Keterangan Januari Februari Maret April
Pembelian Bahan Baku 62,500,000 67,500,000 75,000,000 95,000,000
Pembayaran Upah dan Gaji 50,000,000 61,250,000 67,500,000 80,000,000
Deviden - 232,500,000 - -
Macam2 Biaya 6,250,000 5,000,000 6,250,000 11,875,000
Total 118,750,000 366,250,000 148,750,000 186,875,000

4. Anggaran Kas Sementara

Keterangan Januari Februari Maret April
Saldo Awal 25,000,000 128,250,000 - 102,312,500
Penerimaan Kas 222,000,000 218,975,000 251,062,500 274,256,250
Tersedia 247,000,000 347,225,000 251,062,500 376,568,750
Pengeluaran Kas (118,750,000) (366,250,000) (148,750,000) (186,875,000)
Surplus/Defisit 128,250,000 (19,025,000) 102,312,500 189,693,750
Surplus Defisit Surplus Surplus

5. Anggaran Kas Akhir

Keterangan Januari Februari Maret April
Saldo Awal 25,000,000 128,250,000 101,952,500
Penerimaan Kas 222,000,000 218,975,000 251,062,500 274,256,250
Hutang - 12,000,000 - -
Tersedia 247,000,000 359,225,000 251,062,500 376,208,750
Pengeluaran 118,750,000 366,250,000 148,750,000 186,875,000
Anggaran Hutang - - - -
Bunga - - 360,000 360,000
Surplus/Defisit 128,250,000 (7,025,000) 101,952,500 188,973,750
Surplus Defisit Surplus Surplus

Pinjaman = 12 jt ==> Bunga 36/tahun = 3%/bulan

Bunga/bulan = 3% x 12 jt = 360,000
 Piutang
142,500,000
128,250,000
149,625,000
156,750,000
142,500,000
171,000,000

April Mei Juni

- -
- - -
6,412,500 - -
22,443,750 7,481,250 -
125,400,000 23,512,500 7,837,500
- 114,000,000 21,375,000
- - 136,800,000
154,256,250 144,993,750 166,012,500

Mei Juni
100,000,000 120,000,000
144,993,750 166,012,500
12,000,000 -
256,993,750 286,012,500

Mei Juni
116,250,000 120,000,000
105,000,000 105,000,000
200,000,000 -
12,500,000 15,000,000
433,750,000 240,000,000

Mei Juni
189,693,750 12,937,500
256,993,750 286,012,500
446,687,500 298,950,000
(433,750,000) (240,000,000)
12,937,500 58,950,000
Surplus Surplus

Mei Juni
188,973,750
256,993,750 286,012,500
- -
445,967,500 286,012,500
433,750,000 240,000,000
12,000,000 -
360,000 -
(142,500) 46,012,500
Defisit Surplus