Budgeted Balance Sheet MUKHTAR

Monica Inc. Budgeted Balance Sheet December 31, 2009 Assets Current assets: Cash1$47,500 Accounts receivable2120,000 Raw materials inventory34,500 Finished goods inventory439, Total current assets $211,000 Plant and equipment: Land580,000 Building and equipment6830,000 Accumulated depreciation7(392,000) Plant and equipment, net $518, Total assets $729,000 =======

Liabilities and Stockholders' Equity Current liabilities: Accounts payable (raw materials)8 $27,000 Stockholders' equity: Common stock, no par 9 $175,000 Retained earnings10526, Total stock holders' equity 701, Total liabilities and stockholders equity $729,000 =======

Penjelasan 1.Saldo akhir kas, seperti di proyeksikan dalam anggaran kas. 2.30% dari penjualan kuartal ke 4, dari anggaran penjualan. (Rp400,000 × 30% = Rp120,000) 3.From direct materials budget, ending raw materials inventory will be 22,500 pounds. This material costs Rp0.20 per pound. Therefore, the ending inventory in dollars will be 22,500 pounds × Rp0.20 = Rp4, Dari ending finished goods inventory budget. 5.Dari neraca Desember 2008 (no change). 6.Neraca Desember 2008 menunjukan Rp Selama 2009, tambahan peralatan Rp ( lihat anggaran kas). Menjadika n saldo 31 Desember 2009 sebesar Rp Saldo 31 Desember 2008 menunjukan saldo Rp Selama 2009, depresiasi Rp diiakui (Rp dari anggaran biaya overhead, dan Rp dari anggaran penjualan dan administrasi).. 8.Separuh pembelian bahan baku kuartal empat, dari anggaran bahan baku. 9.Dari neraca 2008 (no change).

10. December 31, 2008, balance$449,900 Add net income, from budgeted income statement 108, ,100 Deduct dividend paid from cash budget32, December 31, 2009, balance$526,100 ======

Monica, Inc. Balance Sheet December 31, 2008 Assets Current Assets: Cash$42,500 Accounts receivable90,000 Raw materials inventory (21,000 pounds)4,200 Finished goods inventory (2,000 cases)26, Total current assets $162,700 Plant and Equipment: Land80,000 Building and equipment700,000 Accumulated depreciation(292,000) Plant and equipment, net $488, Total assets $650,700

Liabilities and Stockholders' Equity Current Liabilities: Accounts payable (raw materials) $25,800 Stockholders' Equity: Common stock, no par$175,000 Retained earnings449, Total stock holders' equity 624, Total liabilities and stockholders' equity $650,700 =======