1.

INCOME STATEMENT
Actual
2021 % sales
sales 800,000 100.00%
COGS 500,000 62.50%
Gross Profit 300,000

Operating Expense:
Marketing Expense 50,000 6.25%
General &Administrative 70,000 8.75%
Depreciation 28,000 3.50%
Total Operating Expense 148,000

Earnings Before Interest Tax 152,000

less: Interest 20,000 sama

Earnings before tax 132,000

less: income tax (30%) 43,560 33.00%

Net Income 88,440
dividend
Increase in Retained Earnings

2. BALANCE SHEET
Actual
2021 % sales
Cash 166,000 20.75%
Accounts Receivable 52,000 6.50%
Inventories 785,000 98.13%
Total Current Asset 1,003,000

NET Plant and Equipment 280,000 35.00%

Total Asset 1,283,000

Accounts Payable 133,000 16.63%

Accrued liabilities 50,000 6.25%
Bank Loan 200,000 25.00%
long term debt 300,000 37.50%
Total Current Liabilities 683,000

Common Equity 600,000 sama

Additional Funds Needed 0 selisih total asset & liabilitie
Total Equity 700,000

Total Liabilities and Equity 1,283,000

4. CASH FLOW
2022
OPERATING ACTIVITIES:
Net Income 520,771
Depreciation 980
Accounts Receivables 48,620
Inventory 14,719
Accounts Payable (110,889)
accured liabilities (46,875)
Bank loan (150,000)
long temr debt (187,500)
OPERATING ACTIVITIES 89,826

INVESTING ACTIVITIES:
GROSS Plant and Equipment** 181,020
INVESTING ACTIVITIES 181,020

FINANCING ACTIVITIES:
Additional Funds Need (299,901)
FINANCING ACTIVITIES (299,901)

Perubahan dalam CASH (29,055) operating+investing+financi

BEGINNING CASH 166,000

END CASH 136,945

**This entry should show the increase in gross fixed assets, which is the sum of the increase in net plant and
equipment of $144,000 and the 2022 depreciation of $62,400
Asumsi Projected
Catatan 2022
NAIK 40% 1,120,000
312,500
807,500

3,125
6,125
980
10,230

797,270

asumsi, tidak ada pinjaman 20,000

777,270

% dari Earnings before Tax 256,499

520,771
10000
530,771

Asumsi Projected 3. PERUBAHAN

Catatan 2022
34,445 131,555
3,380 48,620 kurang
770,281 14,719 kurang
808,106 aset naik = kurang
aset turun = tambah
98,000 182,000 kurang
906,106 hutang naik = tambah
hutang turun = kurang
22,111 110,889 tambah
3,125 46,875 tambah
50,000 150,000 tambah
 112,500 187,500
75,236

tambah retained earnings 1,130,771 generated funds and

asumsi issue stock (299,901) 299,901 tambah retained earnings
830,870

906,106

musti sama dng mutasi atau perubahan di cash di balance sheet

harus sama dengan projected 2022 di balance sheet

the sum of the increase in net plant and

et naik = kurang
et turun = tambah

tang naik = tambah

tang turun = kurang
nerated funds and
ained earnings
1. INCOME STATEMENT
Actual
2021 % sales
sales 800,000 100.00%
COGS 500,000 62.50%
Gross Profit 300,000

Operating Expense:
Marketing Expense 50,000 6.25%
General &Administrative 70,000 8.75%
Depreciation 28,000 3.50%
Total Operating Expense 148,000

Earnings Before Interest Tax 152,000

less: Interest 20,000 sama

Earnings before tax 132,000

less: income tax (30%) 43,560 33.00%

Net Income 88,440
dividend
Increase in Retained Earnings

2. BALANCE SHEET
Actual
2021 % sales
Cash 166,000 20.75%
Accounts Receivable 52,000 6.50%
Inventories 785,000 98.13%
Total Current Asset 1,003,000

NET Plant and Equipment 280,000 35.00%

Total Asset 1,283,000

Accounts Payable 133,000 16.63%

Accrued liabilities 50,000 6.25%
Bank Loan 200,000 25.00%
long term debt 300,000 37.50%
Total Current Liabilities 683,000

Common Equity 600,000 sama

Additional Funds Needed - selisih total asset & liabilitie
Total Equity 700,000

Total Liabilities and Equity 1,283,000

4. CASH FLOW
2022
OPERATING ACTIVITIES:
Net Income 129,176
Depreciation 28,000
Accounts Receivables (20,800)
Inventory (314,000)
Accounts Payable 53,200
accured liabilities 20,000
Bank loan 80,000
long temr debt 120,000
OPERATING ACTIVITIES 95,576

INVESTING ACTIVITIES:
GROSS Plant and Equipment** (151,200)
INVESTING ACTIVITIES (151,200)

FINANCING ACTIVITIES:
Additional Funds Need 520,824
FINANCING ACTIVITIES 520,824

Perubahan dalam CASH 465,200 operating+investing+financi

BEGINNING CASH 166,000

END CASH 631,200

**This entry should show the increase in gross fixed assets, which is the sum of the increase in net plant and
equipment of $144,000 and the 2022 depreciation of $62,400
Asumsi Projected
Catatan 2022
NAIK 40% 1,120,000
700,000
420,000

70,000
98,000
39,200
207,200

212,800

asumsi, tidak ada pinjaman 20,000

192,800

% dari Earnings before Tax 63,624

129,176
10000
139,176

Asumsi Projected 3. PERUBAHAN

Catatan 2022
232,400 (66,400)
72,800 (20,800) kurang
1,099,000 (314,000) kurang
1,404,200 aset naik = kurang
aset turun = tambah
392,000 (112,000) kurang
1,796,200 hutang naik = tambah
hutang turun = kurang
186,200 (53,200) tambah
70,000 (20,000) tambah
280,000 (80,000) tambah
 420,000 (120,000)
536,200

tambah retained earnings 739,176 generated funds and

asumsi issue stock 520,824 (520,824) tambah retained earnings
1,260,000

1,796,200

musti sama dng mutasi atau perubahan di cash di balance sheet

harus sama dengan projected 2022 di balance sheet

the sum of the increase in net plant and

et naik = kurang
et turun = tambah

tang naik = tambah

tang turun = kurang
nerated funds and
ained earnings
1. INCOME STATEMENT
Actual
2021 % sales
sales 1,500,000
COGS 1,040,000
Gross Profit 460,000

Operating Expense:
Marketing Expense 175,000
General &Administrative 164,000
Depreciation
Total Operating Expense 339,000

Earnings Before Interest Tax 121,000

less: Interest 40,000 sama

Earnings before tax 81,000

less: income tax (30%) -

Net Income 81,000

Increase in Retained Earnings

2. BALANCE SHEET
Actual
2021 % sales
Cash 166,000 11.07%
Accounts Receivable 49,000 3.27%
Inventories 465,000 31.00%
Total Current Asset 680,000

NET Plant and Equipment 380,000 25.33%

Total Asset 1,060,000

Accounts Payable 133,000 8.87%

Accrued liabilities 47,000 3.13%
Bank Loan 180,000 12.00%
 Total Current Liabilities 360,000

Common Equity 700,000 sama

Additional Funds Needed (704,830) selisih total asset & liabilitie
Total Equity 700,000

Total Liabilities and Equity 1,060,000

4. CASH FLOW
2022
OPERATING ACTIVITIES:
Net Income
Depreciation
Accounts Receivables
Inventory
Accounts Payable
Bank loan
Accrued Liabilities
OPERATING ACTIVITIES -

INVESTING ACTIVITIES:
GROSS Plant and Equipment** 380,000
INVESTING ACTIVITIES 380,000

FINANCING ACTIVITIES:
Additional Funds Need 4,830
FINANCING ACTIVITIES 4,830

Perubahan dalam CASH 384,830 operating+investing+financi

BEGINNING CASH 166,000

END CASH 550,830

**This entry should show the increase in gross fixed assets, which is the sum of the increase in net plant and
equipment of $144,000 and the 2022 depreciation of $62,400
Asumsi Projected
Catatan 2022
NAIK 10%
-
-

-
-
-
-

asumsi, tidak ada pinjaman

-

% dari Earnings before Tax -

-

Asumsi Projected 3. PERUBAHAN

Catatan 2022
- 166,000
- 49,000 kurang
- 465,000 kurang
- aset naik = kurang
aset turun = tambah
- 380,000 kurang
- hutang naik = tambah
hutang turun = kurang
- 133,000 tambah
- 47,000 tambah
- 180,000 tambah
 -

tambah retained earnings 700,000 generated funds and

asumsi issue stock 4,830 (709,660) tambah retained earnings
704,830

704,830

musti sama dng mutasi atau perubahan di cash di balance sheet

harus sama dengan projected 2022 di balance sheet

the sum of the increase in net plant and

et naik = kurang
et turun = tambah

tang naik = tambah

tang turun = kurang
nerated funds and
ained earnings
1. INCOME STATEMENT
Actual
2021 % sales
sales 1,500,000
COGS 1,040,000 69.33%
Gross Profit 460,000

Operating Expense:
Marketing Expense 175,000 11.67%
General &Administrative 164,000 10.93%
Depreciation
Total Operating Expense 339,000

Earnings Before Interest Tax 121,000 8.07%

less: Interest 40,000 sama

Earnings before tax 81,000

less: income tax (30%) 24,300 30.00%

Net Income 56,700

Increase in Retained Earnings

2. BALANCE SHEET
Actual
2021 % sales
Cash 166,000 11.07%
Accounts Receivable 49,000 3.27%
Inventories 465,000 31.00%
Total Current Asset 680,000

NET Plant and Equipment 380,000 25.33%

Total Asset 1,060,000

Accounts Payable 133,000 8.87%

Accrued liabilities 47,000 3.13%
Bank Loan 180,000 12.00%
 Total Current Liabilities 360,000

Common Equity 700,000 sama

Additional Funds Needed - selisih total asset & liabilitie
Total Equity 700,000

Total Liabilities and Equity 1,060,000

4. CASH FLOW
2022
OPERATING ACTIVITIES:
Net Income 65,170
Depreciation
Accounts Receivables (4,900)
Inventory (46,500)
Accounts Payable 13,300
Bank loan 18,000
Accrued Liabilities 4,700
OPERATING ACTIVITIES 49,770

INVESTING ACTIVITIES:
GROSS Plant and Equipment** (38,000)
INVESTING ACTIVITIES (38,000)

FINANCING ACTIVITIES:
Additional Funds Need 4,830
FINANCING ACTIVITIES 4,830

Perubahan dalam CASH 16,600

BEGINNING CASH 166,000

END CASH 182,600

**This entry should show the increase in gross fixed assets, which is the sum of the increase in net plant and
equipment of $144,000 and the 2022 depreciation of $62,400
Asumsi Projected
Catatan 2022
NAIK 10% 1,650,000
1,144,000
506,000

192,500
180,400
-
372,900

133,100

asumsi, tidak ada pinjaman 40,000

93,100

% dari Earnings before Tax 27,930

65,170

65,170

Asumsi Projected 3. PERUBAHAN

Catatan 2022
182,600 (16,600)
53,900 (4,900) kurang
511,500 (46,500) kurang
748,000 aset naik = kurang
aset turun = tambah
418,000 (38,000) kurang
1,166,000 hutang naik = tambah
hutang turun = kurang
146,300 (13,300) tambah
51,700 (4,700) tambah
198,000 (18,000) tambah
 396,000

tambah retained earnings 765,170 generated funds and

asumsi issue stock 4,830 (4,830) tambah retained earnings
770,000

1,166,000

musti sama dng mutasi atau perubahan di cash di balance sheet

harus sama dengan projected 2022 di balance sheet

the sum of the increase in net plant and

et naik = kurang
et turun = tambah

tang naik = tambah

tang turun = kurang
nerated funds and
ained earnings