FINANCIAL MANAGEMENT (FIN420)

GROUP ASSIGNMENT
90/100
TITLE:
ANALYSIS ON MARKETING ENVIRONMENT
NESTLE (MALAYSIA) BERHAD

PREPARED BY:
NAME MATRIX NUMBER CLASS
NUR DINI AIDA BINTI NOR IZHAM 2022342135 BA250
NORALEESA BINTI ADZMAN 2022572433 BA250
MUHAMMAD NADZMI MUSA 2022909117 BA250
MUHAMMAD HANIF FIKRI BIN SAIFULFATA 2022930391 BA250
ZAMIR ASWAT BIN MANSOR 2022316237 BA250
ANASTASSIA ISABELLA BINTI OTHMAN 2022129809 BA250

PREPARED FOR:
DR. NURAZILAH BINTI ZAINAL
CONTENT

QUESTION............................................................................................................................................. 3
ANSWERS ............................................................................................................................................. 4
CASH INFLOW ..................................................................................................................................... 5
CASH OUTFLOW ................................................................................................................................. 9
CASH RECONCILIATION ................................................................................................................. 13

2
QUESTION
4
ANSWERS

April May June July August September

Sale RM4,000,000.00 RM5,000,000.00 RM7,000,000.00 RM6,000,000.00 RM5,000,000.00 RM7,000,000.00
Cash Inflow
Cash Sales ( 20%) RM800,000.00 RM1,000,000.00 RM1,400,000.00 RM1,200,000.00 RM1,000,000.00 RM1,400,000.00
Credit Sales RM3,200,000.00 RM4,000,000.00 RM5,600,000.00 RM4,800,000.00 RM4,000,000.00 RM5,600,000.00
Credit Sales (40% following month) RM1,280,000.00 RM1,600,000.00 RM2,240,000.00 RM1,920,000.00 RM1,600,000.00
Credit sales (60% following 2 month) RM1,920,000.00 RM2,400,000.00 RM3,360,000.00 RM2,880,000.00
Total Cash inflow RM800,000.00 RM2,280,000.00 RM4,920,000.00 RM5,840,000.00 RM6,280,000.00 RM5,880,000.00

Cash Outflow
Purchases ( 60% one month advance) RM3,000,000.00 RM4,200,000.00 RM3,600,000.00 RM3,000,000.00 RM4,200,000.00 RM3,000,000.00
payment (half for first month) RM1,500,000.00 RM2,100,000.00 RM1,800,000.00 RM1,500,000.00 RM2,100,000.00
Payment (half for second month) RM1,500,000.00 RM2,100,000.00 RM1,800,000.00 RM1,500,000.00
taxation cost RM20,000.00
Purchasing for new asset RM150,000.00
Total Cash Outflow RM3,920,000.00 RM3,450,000.00 RM3,600,000.00

Cash Reconciliation
Net Cash Flow RM1,920,000.00 RM2,830,000.00 RM2,280,000.00
Beginning Balance RM100,000.00 RM2,020,000.00 RM4,850,000.00
Ending Balance RM2,020,000.00 RM4,850,000.00 RM7,130,000.00
Minimum Balance RM850,000.00 RM850,000.00 RM850,000.00
Surplus RM1,170,000.00 RM4,000,000.00 RM6,280,000.00
CASH INFLOW

Sales
𝑆𝑎𝑙𝑒𝑠 = 20% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝑚𝑜𝑛𝑡ℎ𝑙𝑦 𝑠𝑎𝑙𝑒𝑠

April Sales
= 20% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝑆𝑎𝑙𝑒𝑠 𝑜𝑓 𝐴𝑝𝑟𝑖𝑙
= 20% 𝑥 𝑅𝑀4,000,000
= 𝑹𝑴𝟖𝟎𝟎, 𝟎𝟎𝟎

May Sales
= 20% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝑆𝑎𝑙𝑒𝑠 𝑜𝑓 𝑀𝑎𝑦
= 20% 𝑥 𝑅𝑀5,000,000
= 𝑹𝑴𝟏, 𝟎𝟎𝟎, 𝟎𝟎𝟎

June Sales
= 20% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝑆𝑎𝑙𝑒𝑠 𝑜𝑓 𝐽𝑢𝑛𝑒
= 20% 𝑥 𝑅𝑀7,000,000
= 𝑹𝑴𝟏, 𝟒𝟎𝟎, 𝟎𝟎𝟎

5
July Sales
= 20% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝑆𝑎𝑙𝑒𝑠 𝑜𝑓 𝐽𝑢𝑙𝑦
= 20% 𝑥 𝑅𝑀6,000,000
= 𝑹𝑴𝟏, 𝟐𝟎𝟎, 𝟎𝟎𝟎

August Sales
= 20% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝑆𝑎𝑙𝑒𝑠 𝑜𝑓 𝐴𝑢𝑔𝑢𝑠𝑡
= 20% 𝑥 𝑅𝑀5,000,000
= 𝑹𝑴𝟏, 𝟎𝟎𝟎, 𝟎𝟎𝟎

September Sales
= 20% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝑆𝑎𝑙𝑒𝑠 𝑜𝑓 𝑆𝑒𝑝𝑡𝑒𝑚𝑏𝑒𝑟
= 20% 𝑥 𝑅𝑀7,000,000
= 𝑹𝑴𝟏, 𝟒𝟎𝟎, 𝟎𝟎𝟎

Credit sales, 40 percent will be collected in the following month

𝐹𝑖𝑟𝑠𝑡 𝑚𝑜𝑛𝑡ℎ 𝑐𝑟𝑒𝑑𝑖𝑡 𝑠𝑎𝑙𝑒𝑠 = 40% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝐶𝑟𝑒𝑑𝑖𝑡 𝑆𝑎𝑙𝑒𝑠 𝑜𝑓 𝑡ℎ𝑒 𝑓𝑜𝑙𝑙𝑜𝑤𝑖𝑛𝑔 𝑚𝑜𝑛𝑡ℎ

April first month credit sales (to be paid in May)

= 40% 𝑥 𝐴𝑝𝑟𝑖𝑙 𝑇𝑜𝑡𝑎𝑙 𝐶𝑟𝑒𝑑𝑖𝑡 𝑆𝑎𝑙𝑒𝑠
= 40% 𝑥 𝑅𝑀3,200,000
= 𝑹𝑴𝟏, 𝟐𝟖𝟎, 𝟎𝟎𝟎

May first month credit sales (to be paid in June)

= 40% 𝑥 𝑀𝑎𝑦 𝑇𝑜𝑡𝑎𝑙 𝐶𝑟𝑒𝑑𝑖𝑡 𝑆𝑎𝑙𝑒𝑠
= 40% 𝑥 𝑅𝑀4,000,000
= 𝑹𝑴𝟏, 𝟔𝟎𝟎, 𝟎𝟎𝟎

June first month credit sales (to be paid in July)

= 40% 𝑥 𝐽𝑢𝑛𝑒 𝑇𝑜𝑡𝑎𝑙 𝐶𝑟𝑒𝑑𝑖𝑡 𝑆𝑎𝑙𝑒𝑠
= 40% 𝑥 𝑅𝑀5,600,000
= 𝑹𝑴𝟐, 𝟐𝟒𝟎, 𝟎𝟎𝟎

6
July first month credit sales (to be paid in August)
= 40% 𝑥 𝐽𝑢𝑙𝑦 𝑇𝑜𝑡𝑎𝑙 𝐶𝑟𝑒𝑑𝑖𝑡 𝑆𝑎𝑙𝑒𝑠
= 40% 𝑥 𝑅𝑀4,800,000
= 𝑹𝑴𝟏, 𝟗𝟐𝟎, 𝟎𝟎𝟎

August first month credit sales (to be paid in September)

= 40% 𝑥 𝐴𝑢𝑔𝑢𝑠𝑡 𝑇𝑜𝑡𝑎𝑙 𝐶𝑟𝑒𝑑𝑖𝑡 𝑆𝑎𝑙𝑒𝑠
= 40% 𝑥 𝑅𝑀4,000,000
= 𝑹𝑴𝟏, 𝟔𝟎𝟎, 𝟎𝟎𝟎

Credit sales, 60 percent will be collected in the following 2 months

𝐹𝑖𝑟𝑠𝑡 𝑚𝑜𝑛𝑡ℎ 𝑐𝑟𝑒𝑑𝑖𝑡 𝑠𝑎𝑙𝑒𝑠 = 60% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝐶𝑟𝑒𝑑𝑖𝑡 𝑆𝑎𝑙𝑒𝑠 𝑜𝑓 𝑡ℎ𝑒 𝑓𝑜𝑙𝑙𝑜𝑤𝑖𝑛𝑔 2 𝑚𝑜𝑛𝑡ℎ𝑠

April first month credit sales (to be paid in June)

= 60% 𝑥 𝐴𝑝𝑟𝑖𝑙 𝑇𝑜𝑡𝑎𝑙 𝐶𝑟𝑒𝑑𝑖𝑡 𝑆𝑎𝑙𝑒𝑠
= 60% 𝑥 𝑅𝑀3,200,000
= 𝑹𝑴𝟏, 𝟗𝟐𝟎, 𝟎𝟎𝟎

May first month credit sales (to be paid in July)

= 60% 𝑥 𝑀𝑎𝑦 𝑇𝑜𝑡𝑎𝑙 𝐶𝑟𝑒𝑑𝑖𝑡 𝑆𝑎𝑙𝑒𝑠
= 60% 𝑥 𝑅𝑀4,000,000
= 𝑹𝑴𝟐. 𝟒𝟎𝟎, 𝟎𝟎𝟎

June first month credit sales (to be paid in August)

= 60% 𝑥 𝐽𝑢𝑛𝑒 𝑇𝑜𝑡𝑎𝑙 𝐶𝑟𝑒𝑑𝑖𝑡 𝑆𝑎𝑙𝑒𝑠
= 60% 𝑥 𝑅𝑀5,600,000
= 𝑹𝑴𝟑, 𝟑𝟔𝟎, 𝟎𝟎𝟎

July first month credit sales (to be paid in September)

= 60% 𝑥 𝐽𝑢𝑙𝑦 𝑇𝑜𝑡𝑎𝑙 𝐶𝑟𝑒𝑑𝑖𝑡 𝑆𝑎𝑙𝑒𝑠
= 40% 𝑥 𝑅𝑀4,800,000
= 𝑹𝑴𝟐, 𝟖𝟖𝟎, 𝟎𝟎𝟎

7
Total Cash Inflow
𝑇𝑜𝑡𝑎𝑙 𝑐𝑎𝑠ℎ 𝑖𝑛𝑓𝑙𝑜𝑤 𝑜𝑓 𝑡ℎ𝑒 𝑚𝑜𝑛𝑡ℎ =
20% 𝑐𝑎𝑠ℎ 𝑠𝑎𝑙𝑒𝑠 𝑎𝑚𝑜𝑢𝑛𝑡 𝑒𝑎𝑐ℎ 𝑚𝑜𝑛𝑡ℎ +
40% 𝑐𝑟𝑒𝑑𝑖𝑡 𝑠𝑎𝑙𝑒𝑠 𝑎𝑚𝑜𝑢𝑛𝑡 𝑒𝑎𝑐ℎ 𝑓𝑜𝑙𝑙𝑜𝑤𝑖𝑛𝑔 𝑚𝑜𝑛𝑡ℎ
+60% 𝑐𝑟𝑒𝑑𝑖𝑡 𝑠𝑎𝑙𝑒𝑠 𝑎𝑚𝑜𝑢𝑛𝑡 𝑒𝑎𝑐ℎ 𝑓𝑜𝑙𝑙𝑜𝑤𝑖𝑛𝑔 2 𝑚𝑜𝑛𝑡ℎ𝑠

April total cash inflow

= 𝑅𝑀800,000 + 𝑅𝑀0 + 𝑅𝑀0
= 𝑹𝑴𝟖𝟎𝟎, 𝟎𝟎𝟎

May total cash inflow

= 𝑅𝑀1,000,000 + 𝑅𝑀1,280,000 + 𝑅𝑀0
= 𝑹𝑴𝟐, 𝟐𝟖𝟎, 𝟎𝟎𝟎

June total cash inflow

= 𝑅𝑀1,400,000 + 𝑅𝑀1,600,000 + 𝑅𝑀1,920,000
= 𝑹𝑴𝟒, 𝟗𝟐𝟎, 𝟎𝟎𝟎

July total cash inflow

= 𝑅𝑀1,200,000 + 𝑅𝑀2,240,000 + 𝑅𝑀2,400,000
= 𝑹𝑴𝟓, 𝟖𝟒𝟎, 𝟎𝟎𝟎

August total cash inflow

= 𝑅𝑀1,000,000 + 𝑅𝑀1,920,000 + 𝑅𝑀3,360,000
= 𝑹𝑴𝟔, 𝟐𝟖𝟎, 𝟎𝟎𝟎

September total cash inflow

= 𝑅𝑀1,400,000 + 𝑅𝑀1,600,000 + 𝑅𝑀2,880,000
= 𝑹𝑴𝟓, 𝟖𝟖𝟎, 𝟎𝟎𝟎

8
CASH OUTFLOW

Purchases
𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒𝑠 = 60% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝑠𝑎𝑙𝑒𝑠 𝑜𝑓 𝑢𝑝𝑐𝑜𝑚𝑖𝑛𝑔 𝑚𝑜𝑛𝑡ℎ 𝑠𝑎𝑙𝑒𝑠

April Purchase
= 60% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝑆𝑎𝑙𝑒𝑠 𝑜𝑓 𝑀𝑎𝑦
= 60% 𝑥 𝑅𝑀5,000,000
= 𝑹𝑴𝟑, 𝟎𝟎𝟎, 𝟎𝟎𝟎

May Purchase
= 60% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝑆𝑎𝑙𝑒𝑠 𝑜𝑓 𝐽𝑢𝑛𝑒
= 60% 𝑥 𝑅𝑀7,000,000
= 𝑹𝑴𝟒, 𝟐𝟎𝟎, 𝟎𝟎𝟎

June Purchase
= 60% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝑆𝑎𝑙𝑒𝑠 𝑜𝑓 𝐽𝑢𝑙𝑦
= 60% 𝑥 𝑅𝑀6,000,000
= 𝑹𝑴𝟑, 𝟔𝟎𝟎, 𝟎𝟎𝟎

July Purchase
= 60% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝑆𝑎𝑙𝑒𝑠 𝑜𝑓 𝐴𝑢𝑔𝑢𝑠𝑡
= 60% 𝑥 𝑅𝑀5,000,000
= 𝑹𝑴𝟑, 𝟎𝟎𝟎, 𝟎𝟎𝟎

August Purchase
= 60% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝑆𝑎𝑙𝑒𝑠 𝑜𝑓 𝑆𝑒𝑝𝑡𝑒𝑚𝑏𝑒𝑟
= 60% 𝑥 𝑅𝑀7,000,000
= 𝑹𝑴𝟒, 𝟐𝟎𝟎, 𝟎𝟎𝟎

9
September Purchase
= 60% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝑆𝑎𝑙𝑒𝑠 𝑜𝑓 𝑂𝑐𝑡𝑜𝑏𝑒𝑟
= 60% 𝑥 𝑅𝑀5,000,000
= 𝑹𝑴𝟑, 𝟎𝟎𝟎, 𝟎𝟎𝟎

First month credit payment (to be paid in the first upcoming month)
𝐹𝑖𝑟𝑠𝑡 𝑚𝑜𝑛𝑡ℎ 𝑐𝑟𝑒𝑑𝑖𝑡 𝑝𝑎𝑦𝑚𝑒𝑛𝑡 = 50% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑜𝑓 𝑡ℎ𝑒 𝑚𝑜𝑛𝑡ℎ

April first month credit payment (to be paid in May)

= 50% 𝑥 𝐴𝑝𝑟𝑖𝑙 𝑇𝑜𝑡𝑎𝑙 𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒
= 50% 𝑥 𝑅𝑀3,000,000
= 𝑹𝑴𝟏, 𝟓𝟎𝟎, 𝟎𝟎𝟎

May first month credit payment (to be paid in June)

= 50% 𝑥 𝑀𝑎𝑦 𝑇𝑜𝑡𝑎𝑙 𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒
= 50% 𝑥 𝑅𝑀4,200,000
= 𝑹𝑴𝟐, 𝟏𝟎𝟎, 𝟎𝟎𝟎

June first month credit payment (to be paid in July)

= 50% 𝑥 𝐽𝑢𝑛𝑒 𝑇𝑜𝑡𝑎𝑙 𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒
= 50% 𝑥 𝑅𝑀3,600,000
= 𝑹𝑴𝟏, 𝟖𝟎𝟎, 𝟎𝟎𝟎

July first month credit payment (to be paid in August)

= 50% 𝑥 𝐽𝑢𝑙𝑦 𝑇𝑜𝑡𝑎𝑙 𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒
= 50% 𝑥 𝑅𝑀3,000,000
= 𝑹𝑴𝟏, 𝟓𝟎𝟎, 𝟎𝟎𝟎

10
August first month credit payment (to be paid in September)
= 50% 𝑥 𝐴𝑢𝑔𝑢𝑠𝑡 𝑇𝑜𝑡𝑎𝑙 𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒
= 50% 𝑥 𝑅𝑀4,200,000
= 𝑹𝑴𝟐, 𝟏𝟎𝟎, 𝟎𝟎𝟎

Second month credit payment (to be paid in the second upcoming month)
𝑆𝑒𝑐𝑜𝑛𝑑 𝑚𝑜𝑛𝑡ℎ 𝑐𝑟𝑒𝑑𝑖𝑡 𝑝𝑎𝑦𝑚𝑒𝑛𝑡 = 50% 𝑥 𝑇𝑜𝑡𝑎𝑙 𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑜𝑓 𝑡ℎ𝑒 𝑚𝑜𝑛𝑡ℎ

April second month credit payment (to be paid in June)

= 50% 𝑥 𝐴𝑝𝑟𝑖𝑙 𝑇𝑜𝑡𝑎𝑙 𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒
= 50% 𝑥 𝑅𝑀3,000,000
= 𝑹𝑴𝟏, 𝟓𝟎𝟎, 𝟎𝟎𝟎

May second month credit payment (to be paid in July)

= 50% 𝑥 𝑀𝑎𝑦 𝑇𝑜𝑡𝑎𝑙 𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒
= 50% 𝑥 𝑅𝑀4,200,000
= 𝑹𝑴𝟐, 𝟏𝟎𝟎, 𝟎𝟎𝟎

June second month credit payment (to be paid in August)

= 50% 𝑥 𝐽𝑢𝑛𝑒 𝑇𝑜𝑡𝑎𝑙 𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒
= 50% 𝑥 𝑅𝑀3,600,000
= 𝑹𝑴𝟏, 𝟖𝟎𝟎, 𝟎𝟎𝟎

July second month credit payment (to be paid in September)

= 50% 𝑥 𝐽𝑢𝑙𝑦 𝑇𝑜𝑡𝑎𝑙 𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒
= 50% 𝑥 𝑅𝑀3,000,000
= 𝑹𝑴𝟏, 𝟓𝟎𝟎, 𝟎𝟎𝟎

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Total Cash Outflow
𝑇𝑜𝑡𝑎𝑙 𝑐𝑎𝑠ℎ 𝑜𝑢𝑡𝑓𝑙𝑜𝑤 𝑜𝑓 𝑡ℎ𝑒 𝑚𝑜𝑛𝑡ℎ =
𝐹𝑖𝑟𝑠𝑡 𝑚𝑜𝑛𝑡ℎ 𝑝𝑎𝑦𝑚𝑒𝑛𝑡 + 𝑠𝑒𝑐𝑜𝑛𝑑 𝑚𝑜𝑛𝑡ℎ 𝑝𝑎𝑦𝑚𝑒𝑛𝑡 + 𝑡𝑎𝑥 + 𝑎𝑠𝑠𝑒𝑡

July total cash outflow

= 𝐹𝑖𝑟𝑠𝑡 𝑚𝑜𝑛𝑡ℎ 𝑝𝑎𝑦𝑚𝑒𝑛𝑡 + 𝑠𝑒𝑐𝑜𝑛𝑑 𝑚𝑜𝑛𝑡ℎ 𝑝𝑎𝑦𝑚𝑒𝑛𝑡 + 𝑡𝑎𝑥
= 𝑅𝑀1,800,000 + 𝑅𝑀2,100,000 + 𝑅𝑀20,000
= 𝑹𝑴𝟑, 𝟗𝟐𝟎, 𝟎𝟎𝟎

August total cash outflow

= 𝐹𝑖𝑟𝑠𝑡 𝑚𝑜𝑛𝑡ℎ 𝑝𝑎𝑦𝑚𝑒𝑛𝑡 + 𝑠𝑒𝑐𝑜𝑛𝑑 𝑚𝑜𝑛𝑡ℎ 𝑝𝑎𝑦𝑚𝑒𝑛𝑡 + 𝑎𝑠𝑠𝑒𝑡
= 𝑅𝑀1,500,000 + 𝑅𝑀1,800,000 + 𝑅𝑀150,000
= 𝑹𝑴𝟑, 𝟒𝟓𝟎, 𝟎𝟎𝟎

September total cash outflow

= 𝐹𝑖𝑟𝑠𝑡 𝑚𝑜𝑛𝑡ℎ 𝑝𝑎𝑦𝑚𝑒𝑛𝑡 + 𝑠𝑒𝑐𝑜𝑛𝑑 𝑚𝑜𝑛𝑡ℎ 𝑝𝑎𝑦𝑚𝑒𝑛𝑡
= 𝑅𝑀2,100,000 + 𝑅𝑀1,500,000
= 𝑹𝑴𝟑, 𝟔𝟎𝟎, 𝟎𝟎𝟎

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CASH RECONCILIATION

Net Cash Flow = Total Cash Inflow – Total Cash Outflow

July Net Cash Flow

= July Cash Inflow – July Cash Out flow
= RM5,840,000.00 - RM3,920,000.00
= RM1,920,000.00

August Net Cash Flow

= August Cash Inflow – August Cash Out flow
= RM6,280,000.00 - RM3,450,000.00
= RM2,830,000.00

September Net Cash Flow

= September Cash Inflow – September Cash Out flow
= RM5,880,000.00 - RM3,600,000.00
= RM6,280,000.00

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Beginning Balance = Starting balance on the month given

July Beginning Balance is stated that RM 100,000

August Beginning Balance

= July Net Cash Flow + July Beginning Balance
= RM1,920,000.00 + RM 100,000
= RM2,020,000

September Beginning Balance

= August Beginning Balance + August Net Cash Flow
=RM2,830,000.00 + RM2,020,000.00
=RM4,850,000.00

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Ending Balance= Net Cash Flow + Beginning Balance

July Ending Balance

= July Net Cash Flow + July Beginning Balance
= RM1,920,000.00 + RM 100,000
= RM2,020,000

August Ending Balance

= August Net Cash Flow + August Beginning Balance
= RM2,830,000.00 + RM2,020,000.00
= RM4,850,000.00

September Ending Balance

= September Net Cash Flow + September Beginning Balance
= RM2,280,000.00 + RM4,850,000.00
= RM7,130,000.00
Whether to know it is surplus or shortage.

= Ending Balance- Minimum Balance

July (surplus/shortage)
= July Ending Balance – Minimum Balance
= RM2,020,000.00 - RM850,000.00
= RM1,170,000.00 (Surplus)

August (surplus/shortage)
= August Ending Balance – Minimum Balance
= RM4,850,000.00 - RM850,000.00
= RM4,000,000.00 (Surplus)

September (surplus/shortage)
= September Ending Balance – Minimum Balance
= RM7,130,000.00 - RM850,000.00
= RM6,280,000.00 (Surplus)
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