PERTEMUAN 2 Asst.

Vicry & Fariska

JAWABAN CH 8
CASH BUDGET
JAWABAN SOAL 1
PT UNGA
CASH BUDGET
FOR THE MONTH ENDED JUNE 2022

Beginning cash balance Rp 75.000.000

Cash receipt :
• Cash sales Rp 95.000.000
• Credit sales
- June 35 % *(96%* Rp 175.000.000)Rp 58.800.000
- Mei 30% * Rp 110.000.000 Rp 33.000.000
- April 20% * Rp 75.000.000 Rp 15.000.000
- Maret 10% * Rp 80.000.000 Rp 8.000.000 Rp 209.800.000
Total cash available Rp 284.800.000

Cash disbursement
• Insurance payment Rp 9.000.000
• Salaries expense Rp 50.000.000
• DM purchase Rp 30.000.000
Total Needed Rp 89.000.000
Excess cash Rp 195.800.000

Financing
• Bank Loan Rp 20.000.000
• Interest (1/12*15%*20.000.000) Rp 250.000
Total Financing (Rp 20.250.000)
Minimum cash balance -
Ending cash balance Rp 175.550.000

Asst. Akuntansi Manajemen – FEB Trisakti