Latihan Cash Budget [PDF]

Citation preview

Jane MCDonald a financial analyst for Carrol Company, has prepared the following sales and cash disbursement estimates for period February - June of the current year. Month February Maret April Mei June



Sales 500 600 400 200 200



Cash Disbursement 400 300 600 500 200



McDonald notes that historically, 30% of sales have been for cash. Of Credit sales, 70% arre collected 1 month after the sales, the remaining 30% are collected 2 months after the sales. The firm wishes to maintain a minimum ending balance in its cash a of $25. Balances above this amount would be invested in short-term government securities (marketable securities), Whereas a would be financed through short-term bank borrowing (notes payable). The beginning cash balance at April 1 is $115.



a. Prepare cash budgets for April, May and June. b. How much financing, if any, at a maximum would Carroll company require to meet its obligations during this 3-month perio c. A proforma balance sheet dated at the end of June is to be prepared from the information presented. Give the size of each cash, notes payable, marketable securities, and account receivable 1. MERENCANAKAN PENJUALAN MONTH FEBRUARY MARET APRIL MEI JUNE



SALES



PENJUALAN TUNAI 30%



PENJUALAN KREDIT 70%



500 600 400 200 200



150 180 120 60 60



350 420 280 140 140



MARET 420 245 245



APRIL 280 294 105 399



PENJUALAN TUNAI



PENAGIHAN PIUTANG KREDIT



TOTAL PENERIMAAN



150 180 120 60 60



0 245 399 322 182



150 425 519 382 242



2. MERENCANAKAN PENAGIHAN PIUTANG URAIAN FEB PENJUALAN KREDIT 350 1 BULAN SET. PENJUALAN (70%) 2 BULAN SET. PENJUALAN (30%) TOTAL PENAGIHAN PIUTANG 0 3. RENCANA PENERIMAAN KAS MONTH FEBRUARY MARET APRIL MEI JUNE



MEI 140 196 126 322



4. RENCANA PENGELUARAN KAS MONTH FEBRUARY MARET APRIL MEI JUNE MENYUSUN CASH BUDGET URAIAN KAS AWAL RENCANA PENERIMAAN KAS RENCANA PENGELUARAN KAS NET CASHFLOW KAS AKHIR KAS MINIMUM SURPLUS/DEFISIT



PENGELUARAN 400 300 600 500 200



APRIL 115 519 600 -81 34 25 9



MEI 34 382 500 -118 -84 25 -109



JUNI -84 242 200 42 -42 25 -67



PENGENDALIAN KAS 1. Pada bulan April, menginvestasikan surplus kas sebesar 9 dalam bentuk surat berharga jangka pendek pemerintah. 2. Pada bulan Mei dan Juni, meminjam dana jangka pendek di Bank untuk menutupi defisit kas sebesar 109 dan 67 .



NERACA KAS PIUTANG USAHA SSB UTANG BANK - BULAN MEI - BULAN JUNI



25 182 9 SURPLUS -109 DEFISIT -67 DEFISIT -176



h disbursement estimates for the



ected 1 month after the sales, and m ending balance in its cash account rketable securities), Whereas any deficit nce at April 1 is $115.



ons during this 3-month period? esented. Give the size of each of the following



JUNE 140 98 84 182



SISA PIUTANG 140 42 182



a pendek pemerintah. ebesar 109 dan 67 .