Perhitungan Penjualan Tunai dan Kredit

Penjualan Tunai Penjualan Kredit

Periode Total Penjualan
60% 40%
Triwulan 1 Rp 375,000,000 Rp 225,000,000 Rp 150,000,000
Triwulan 2 Rp 405,500,000 Rp 243,300,000 Rp 162,200,000
Triwulan 3 Rp 435,000,000 Rp 261,000,000 Rp 174,000,000
Triwulan 4 Rp 485,750,000 Rp 291,450,000 Rp 194,300,000
Jumlah Rp 1,701,250,000 Rp 1,020,750,000 Rp 680,500,000

Menghitung Kas Netto

Potongan Penjualan
Periode Penjualan Tunai Kas Netto
7%
Triwulan 1 Rp 225,000,000 Rp 15,750,000 Rp 209,250,000
Triwulan 2 Rp 243,300,000 Rp 17,031,000 Rp 226,269,000
Triwulan 3 Rp 261,000,000 Rp 18,270,000 Rp 242,730,000
Triwulan 4 Rp 291,450,000 Rp 20,401,500 Rp 271,048,500
Jumlah Rp 1,020,750,000 Rp 71,452,500 Rp 949,297,500

Menghitung Piutang Netto

Penyisihan
Periode Piutang Kerugian Piutang Piutang Netto
5%
Triwulan 1 Rp 150,000,000 Rp 7,500,000 Rp 142,500,000
Triwulan 2 Rp 162,200,000 Rp 8,110,000 Rp 154,090,000
Triwulan 3 Rp 174,000,000 Rp 8,700,000 Rp 165,300,000
Triwulan 4 Rp 194,300,000 Rp 9,715,000 Rp 184,585,000
Jumlah Rp 680,500,000 Rp 34,025,000 Rp 646,475,000

Menghitung Biaya Upah, Gaji Adminintrasi dan Gaji Pemasaran

Beban Upah Gaji Administrasi

Periode Total Biaya
40% 35%
Triwulan 1 Rp 146,500,000 Rp 58,600,000 Rp 51,275,000
Triwulan 2 Rp 156,500,000 Rp 62,600,000 Rp 54,775,000
Triwulan 3 Rp 173,000,000 Rp 69,200,000 Rp 60,550,000
Triwulan 4 Rp 195,500,000 Rp 78,200,000 Rp 68,425,000
Jumlah Rp 671,500,000 Rp 268,600,000 Rp 235,025,000

Menghitung Biaya Depresiasi Gedung Pemasaran dan Gedung Administrasi

Gedung PemasaranGedung Administrasi

Periode Total Biaya
40% 60%
Triwulan 1 Rp 28,500,000 Rp 11,400,000 Rp 17,100,000
Triwulan 2 Rp 28,500,000 Rp 11,400,000 Rp 17,100,000
Triwulan 3 Rp 30,800,000 Rp 12,320,000 Rp 18,480,000
Triwulan 4 Rp 30,800,000 Rp 12,320,000 Rp 18,480,000
Jumlah Rp 118,600,000 Rp 47,440,000 Rp 71,160,000

Menghitung Biaya Listrik, Air dan Telepon

Gedung PemasaranGedung Administrasi

Periode Total Biaya
40% 60%
Triwulan 1 Rp 24,600,000 Rp 9,840,000 Rp 14,760,000
Triwulan 2 Rp 25,500,000 Rp 10,200,000 Rp 15,300,000
Triwulan 3 Rp 24,800,000 Rp 9,920,000 Rp 14,880,000
Triwulan 4 Rp 26,800,000 Rp 10,720,000 Rp 16,080,000
Jumlah Rp 101,700,000 Rp 40,680,000 Rp 61,020,000

Menghitung Biaya Perawatan Kendaraan

Kendaraan Kendaraan
Periode Total Biaya Pemasaran Administrasi
55% 45%
Triwulan 1 Rp 12,600,000 Rp 6,930,000 Rp 5,670,000
Triwulan 2 Rp 12,800,000 Rp 7,040,000 Rp 5,760,000
Triwulan 3 Rp 13,800,000 Rp 7,590,000 Rp 6,210,000
Triwulan 4 Rp 14,800,000 Rp 8,140,000 Rp 6,660,000
Jumlah Rp 54,000,000 Rp 29,700,000 Rp 24,300,000

Menghitung Biaya Perjalanan

 Pemasaran Administrasi
Periode Total Biaya
55% 45%
Triwulan 1 Rp 12,600,000 Rp 6,930,000 Rp 5,670,000
Triwulan 2 Rp 12,800,000 Rp 7,040,000 Rp 5,760,000
Triwulan 3 Rp 13,800,000 Rp 7,590,000 Rp 6,210,000
Triwulan 4 Rp 14,800,000 Rp 8,140,000 Rp 6,660,000
Jumlah Rp 54,000,000 Rp 29,700,000 Rp 24,300,000
Gaji Pemasaran
25%
Rp 36,625,000
 Rp 39,125,000
Rp 43,250,000
Rp 48,875,000
Rp 167,875,000

dministrasi

dministrasi
Analisis Umur Piutang

Penerimaan Piutang
Periode Piutang Netto
Triwulan 1 Triwulan 2 Triwulan 3
Saldo Piutang Rp 55,500,000 Rp 30,500,000
Rp 25,000,000
Triwulan 1 Rp 142,500,000 Rp 114,000,000 Rp 28,500,000
Triwulan 2 Rp 154,090,000 Rp 123,272,000 Rp 30,818,000
Triwulan 3 Rp 165,300,000 Rp 132,240,000
Triwulan 4 Rp 184,585,000
Jumlah Rp 701,975,000 Rp 169,500,000 Rp 151,772,000 Rp 163,058,000
ang 2014
Triwulan 4 Triwulan 1

Rp 33,060,000
Rp 147,668,000 Rp 36,917,000
Rp 180,728,000 Rp 36,917,000
Daftar Penerimaan Kas

Keterangan Triwulan 1 Triwulan 2 Triwulan 3

Penjualan Tunai Rp 209,250,000 Rp 226,269,000 Rp 242,730,000
Penerimaan Piutang Rp 169,500,000 Rp 151,772,000 Rp 163,058,000
Pendapatan Sewa Gedung Rp 65,000,000 Rp 75,500,000 Rp 75,600,000
Jumlah Rp 443,750,000 Rp 453,541,000 Rp 481,388,000
 Triwulan 4 Jumlah
Rp 271,048,500 Rp 949,297,500
Rp 180,728,000 Rp 665,058,000
Rp 78,750,000 Rp 294,850,000
Rp 530,526,500 Rp1,909,205,500
Daftar Pengeluaran Kas

Keterangan Triwulan 1 Triwulan 2

Potongan Penjualan Rp 15,750,000 Rp 17,031,000
Penyisihan Kerugian Piutang Rp 7,500,000 Rp 8,110,000
Deviden Rp 33,750,000
Pembelian Material Rp 115,700,000 Rp 123,500,000
Pembayaran Utang Rp 56,000,000 Rp 47,500,000
Biaya Upah Rp 58,600,000 Rp 62,600,000
Biaya Gaji Administrasi Rp 51,275,000 Rp 54,775,000
Biaya Gaji Pemasaran Rp 36,625,000 Rp 39,125,000
Biaya Bunga Bank Rp 3,500,000 Rp 2,500,000
Depresiasi Gedung Pemasaran Rp 11,400,000 Rp 11,400,000
Depresiasi Gedung Administrasi Rp 17,100,000 Rp 17,100,000
Biaya Listrik, Air dan Telepon Gedung Pemasa Rp 9,840,000 Rp 10,200,000
Biaya Listrik, Air dan Telepon Gedung AdministRp 14,760,000 Rp 15,300,000
Biaya Perawatan Kendaraan Pemasaran Rp 6,930,000 Rp 7,040,000
Biaya Perawatan Kendaraan Administrasi Rp 5,670,000 Rp 5,760,000
Biaya Perjalanan Pemasaran Rp 6,930,000 Rp 7,040,000
Biaya Perjalanan Administrasi Rp 5,670,000 Rp 5,760,000
Biaya Iklan Rp 8,600,000 Rp 8,800,000
Jumlah Rp 431,850,000 Rp 477,291,000
 Triwulan 3 Triwulan 4 Jumlah
Rp 18,270,000 Rp 20,401,500 Rp 71,452,500
Rp 8,700,000 Rp 9,715,000 Rp 34,025,000
Rp 33,750,000 Rp 67,500,000
Rp 137,500,000 Rp 159,800,000 Rp 536,500,000
Rp 45,000,000 Rp 45,000,000 Rp 193,500,000
Rp 69,200,000 Rp 78,200,000 Rp 268,600,000
Rp 60,550,000 Rp 68,425,000 Rp 235,025,000
Rp 43,250,000 Rp 48,875,000 Rp 167,875,000
Rp 2,500,000 Rp 1,500,000 Rp 10,000,000
Rp 12,320,000 Rp 18,480,000 Rp 53,600,000
Rp 18,480,000 Rp 18,480,000 Rp 71,160,000
Rp 9,920,000 Rp 9,920,000 Rp 39,880,000
Rp 14,880,000 Rp 16,080,000 Rp 61,020,000
Rp 7,590,000 Rp 8,140,000 Rp 29,700,000
Rp 6,210,000 Rp 6,660,000 Rp 24,300,000
Rp 7,590,000 Rp 8,140,000 Rp 29,700,000
Rp 6,210,000 Rp 6,660,000 Rp 24,300,000
Rp 7,800,000 Rp 9,800,000 Rp 35,000,000
Rp 475,970,000 Rp 568,026,500 Rp 1,953,137,500