unit sold ('000)

May
ABC
DEF
Selling Price in (RM)
ABC
DEF
Total sales in (RM'000)
ABC
DEF

Collection in (RM'000)
Cash sales
Credit sales (30days)

Trade Receivable (in '000)

balance b/f
Credit Sales
Collection
balance c/f

June

July

August

September October

November

3
2

5
4

6
6

4
4

6
5

8
6

5
5

16
30

19
32

20
33

18
31

19
32

20
32

20
32

48
60
108

95
128
223

120
198
318

72
124
196

114
160
274

160
192
352

100
160
260

21.6
21.6

44.6
86.4
131

63.6
178.4
242

39.2
254.4
293.6

54.8
156.8
211.6

70.4
219.2
289.6

52
281.6
333.6

250
86.4
0
336.4

336.4
178.4
-86.4
428.4

428.4
254.4
-178.4
504.4

504.4
156.8
-254.4
406.8

406.8
219.2
-156.8
469.2

469.2
281.6
-219.2
531.6

531.6
208
-281.6
458

December January

February

March

April

May

6
5

5
4

5
3

5
4

4
2

19
31

18
29

18
29

17
31

17
30

114
155
269

90
116
206

90
87
177

85
124
209

68
60
128

53.8
208
261.8

41.2
215.2
256.4

35.4
164.8
200.2

41.8
141.6
183.4

25.6
167.2
192.8

458
215.2
-208
465.2

465.2
164.8
-215.2
414.8

414.8
141.6
-164.8
391.6

391.6
167.2
-141.6
417.2

417.2
102.4
-167.2
352.4

4
2

Unit Sold ('000)

MAY
ABC
DEC

Unit to be Purchased('000)-ABC
Unit Sold
Closing Stock (25%)
Total Units Needed
Less Opening Stock

Unit to be Purchased('000)-DEF
Unit Sold
Closing Stock (25%)
Total Units Needed
Less Opening Stock

Purchase Cost Per Unit (RM)

ABC
DEF
Purchase Cost (RM'000)
ABC
DEF

JUNE

JULY

Opening Stock(RM'000)
ABC
DEF

Closing Stock(RM'000)

SEPTEMBEROCTOBER
6
8
5
6

5
4

6
6

4
4

3
1.25
4.25
-1
3.25

5
1.5
6.5
-1.25
5.25

6
1
7
-1.5
5.5

4
1.5
5.5
-1
4.5

6
2
8
-1.5
6.5

8
1.25
9.25
-2
7.25

2
1
3
-0.7
2.3

4
1.5
5.5
-1
4.5

6
1
7
-1.5
5.5

4
1.25
5.25
-1
4.25

5
1.5
6.5
-1.25
5.25

6
1.25
7.25
-1.5
5.75

8
15

8
15

9
15

9
16

9
16

10
17

26
34.5
60.5

42
67.5
109.5

49.5
82.5
132

40.5
68
108.5

58.5
84
142.5

72.5
97.75
170.25

-60.5

-109.5

-132

-108.5

Payment to supplier(RM'000)
60 Days after purchase

Trade Payables (RM'000)

Balance b/d
Purchase on Credit
Less Payment
Balance c/d

AUGUST

3
2

200
60.5
0
260.5

260.5
109.5
0
370

370
132
-60.5
441.5

441.5
108.5
-109.5
440.5

440.5
142.5
-132
451

451
170.25
-108.5
512.75

8
10.5
18.5

10
15
25

12
22.5
34.5

9
15
24

13.5
20
33.5

18
24
42

ABC
DEF

10
15
25

12
22.5
34.5

9
15
24

13.5
20
33.5

18
24
42

12.5
21.25
33.75

NOVEMBERDECEMBER JANUARY FEBRUARY MARCH

APRIL
5
6
5
5
5
5
5
4
3
4

MAY
4
2

4
2

5
1.5
6.5
-1.25
5.25

6
1.25
7.25
-1.5
5.75

5
1.25
6.25
-1.25
5

5
1.25
6.25
-1.25
5

5
1
6
-1.25
4.75

4
1
5
-1
4

4
0
4
-1
3

5
1.25
6.25
-1.25
5

5
1
6
-1.25
4.75

4
0.75
4.75
-1
3.75

3
1
4
-0.75
3.25

4
0.5
4.5
-1
3.5

2
0.5
2.5
-0.5
2

2
0
2
-0.5
1.5

10
16

9
16

10
15

9
14

8
14

9
13

52.5
80
132.5

51.75
76
127.75

50
56.25
106.25

45
45.5
90.5

38
49
87

36
26
62

0
0
0

-142.5

-170.25

-132.5

-127.75

-106.25

-90.5

-87

512.75
132.5
-142.5
502.75

502.75
127.75
-170.25
460.25

460.25
106.25
-132.5
434

434
90.5
-127.75
396.75

396.75
87
-106.25
377.5

377.5
62
-90.5
349

349
0
-87
262

12.5
21.25
33.75

15
20
35

11.25
16
27.25

12.5
11.25
23.75

11.25
14
25.25

8
7
15

9
6.5
15.5

15
20
35

11.25
16
27.25

12.5
11.25
23.75

11.25
14
25.25

8
7
15

9
6.5
15.5

0
0
0

Depreciation - Building(5% SL)

JULY
500,000.00
-79,166.67
420,833.33
2,083.33
418,750.00

AUGUST
500,000.00
-81,250.00
418,750.00
2,083.33
416,666.67

SEPTEMBER
500,000.00
-83,333.33
416,666.67
2,083.33
414,583.33

250,000.00
-126,266.67
123,733.33
2,133.33
121,600.00

250,000.00
-128,400.00
121,600.00
2,133.33
119,466.67

250,000.00
-130,533.33
119,466.67
2,133.33
117,333.33

ALLOWANCE FOR DOUBTFUL DEBTS(5% TRADE RECEIVABLE)

BAL B/D
2,500.00 16,820.00 21,420.00
INCREASE/(DECREASE)
14,320.00
4,600.00
3,800.00
BAL C/D
16,820.00 21,420.00 25,220.00

25,220.00
-4,880.00
20,340.00

20,340.00
3,120.00
23,460.00

COST
LESS ACC.DEP
DEPRECIATION
NBV

MAY
500,000.00
-75,000.00
425,000.00
2,083.33
422,916.67

JUNE
500,000.00
-77,083.33
422,916.67
2,083.33
420,833.33

DEPRECIATION - OFFFICE EQUIPMENT (20% RB)

COST
LESS ACC.DEP
DEPRECIATION
NBV

BONUS
BONUS ACCRUALS

250,000.00
-122,000.00
128,000.00
2,133.33
125,866.67

250,000.00
-124,133.33
125,866.67
2,133.33
123,733.33

OCTOBER
500,000.00
-85,416.67
414,583.33
2,083.33
412,500.00

NOVEMBER
500,000.00
-87,500.00
412,500.00
2,083.33
410,416.67

DECEMBER
500,000.00
-89,583.33
410,416.67
2,083.33
408,333.33

JANUARY
500,000.00
-91,666.67
408,333.33
2,083.33
406,250.00

FEBRUARY
500,000.00
-93,750.00
406,250.00
2,083.33
404,166.67

MARCH
500,000.00
-95,833.33
404,166.67
2,083.33
402,083.33

APRIL
500,000.00
-97,916.67
402,083.33
2,083.33
400,000.00

MAY
500,000.00
-100,000.00
400,000.00
2,083.33
397,916.67

250,000.00
-132,666.67
117,333.33
2,133.33
115,200.00

250,000.00
-134,800.00
115,200.00
2,133.33
113,066.67

250,000.00
-136,933.33
113,066.67
2,133.33
110,933.33

250,000.00
-139,066.67
110,933.33
2,133.33
108,800.00

250,000.00
-141,200.00
108,800.00
2,133.33
106,666.67

250,000.00
-143,333.33
106,666.67
2,133.33
104,533.33

250,000.00
-145,466.67
104,533.33
2,133.33
102,400.00

250,000.00
-147,600.00
102,400.00
2,133.33
100,266.67

23,460.00
3,120.00
26,580.00

26,580.00
-3,680.00
22,900.00

22,900.00
360.00
23,260.00

23,260.00
-2,520.00
20,740.00

20,740.00
-1,160.00
19,580.00

19,580.00
1,280.00
20,860.00

20,860.00
-3,240.00
17,620.00

17,620.00
-17,620.00
0.00

MONTH
SALARIES
EPF (EMPLOYER)
BONUS
COMMISSION
OFFICE &MISC
UTILITIES
ENTERTAINMENT
TRAVELLING
DEP FOR BUILDING
DEP FOR OFF.EQ
INCREASE/DCREASE
IN DD

MAY

1ST QUARTER (RM)

2ND QUARTER (RM)
JUNE
JULY
AUGUST
SEPTEMBER OCTOBER
58,000
58,000
58,000
58,000
58,000
58,000
6,960
6,960
6,960
6,960
6,960
6,960
5,220
5,220
5,220
5,220
5,220
5,220
5,400
11,150
15,900
9,800
13,700
17,600
4,000
4,000
4,000
4,500
4,500
4,500
7,000
7,000
7,000
6,800
6,800
6,800
1,080
2,230
3,180
1,960
2,740
3,520
2,500
2,500
2,500
2,300
2,300
2,300
90,160
97,060
102,760
95,540
100,220
104,900
2,083
2,083
2,083
2,083
2,083
2,083
2,133
2,133
2,133
2,133
2,133
2,133

14,320
108,697

4,600
105,877

3,800
110,777

-4,880
94,877

3,120
107,557

3,120
112,237

Expenses(MAY 2008 to APR 200

120,000

100,000

80,000

60,000

40,000

20,000

-20,000

3RD QUARTER (RM)

4TH QUARTER (RM)
NOVEMBER DECEMBER JANUARY
FEBRUARY MARCH
APRIL
54,000
54,000
54,000
56,000
56,000
56,000
6,480
6,480
6,480
6,720
6,720
6,720
4,860
4,860
4,860
5,040
5,040
5,040
13,000
13,450
10,300
8,850
10,450
6,400
3,500
3,500
3,500
4,000
4,000
4,000
7,300
7,300
7,300
7,100
7,100
7,100
2,600
2,690
2,060
1,770
2,090
1,280
2,100
2,100
2,100
2,300
2,300
2,300
93,840
94,380
90,600
91,780
93,700
88,840
2,083
2,083
2,083
2,083
2,083
2,083
2,133
2,133
2,133
2,133
2,133
2,133
-3,680
94,377

360
98,957

-2,520
92,297

-1,160
94,837

1,280
99,197

-3,240
89,817

MAY 2008 to APR 2009)

SALARIES
EPF (EMPLOYER)
BONUS
COMMISSION
OFFICE &MISC
UTILITIES
ENTERTAINMENT
TRAVELLING

DEP FOR BUILDING

DEP FOR OFF.EQ
INCREASE/DCREASE IN DD