FINANCE TEST:

JAN
DESCRIPTION
W1 W2
CASH AT BEGINNING PERIOD 100,000,000.00 123,840,000.00
CASH FLOW
RECEIPT FROM CUSTOMER 50,000,000.00 70,000,000.00
RECEIPT FROM THIRD PARTY
TOTAL CASH INFLOW 150,000,000.00 193,840,000.00

FROM OPERATIONAL
SALARY
BPJS 600,000.00
BANK CHARGES 20,000.00 20,000.00
SUPPLIES EXP 200,000.00 100,000.00
FREIGHT 90,000.00 110,000.00
TRANSPORT 350,000.00 120,000.00
TAX EXP 250,000.00
ENTERTAINMENT 500,000.00 500,000.00
UTILITIES 3,000,000.00
TOTAL FROM OPERATIONAL 1,160,000.00 4,700,000.00

FROM AP SETTLEMENT
PT X 10,000,000.00
PT Y 15,000,000.00
TOTAL FROM AP SETTLEMENT 25,000,000.00 -

FROM INVESTING
BUILDING
LAND
MACHINE
HEAVY EQUIPMENT
VEHICLE
TOTAL FROM INVESTING - -

TOTAL CASH OUT FLOW 26,160,000.00 4,700,000.00

CASH AT END PERIOD 123,840,000.00 189,140,000.00

1. Please create a Cashflow Forecast for the next following 3 months

2. Please create a Cashflow Forecast for June with the following assumptions:
2.a) Company purchase a vehicle via Leasing for Rp. 50,000,000 in Week 2 May. With Rp. 20,000,000 as Down Paym
2.b) In June coincides with the Eid event In the third week of June, Lebaran holiday starts from the second week of
2.c) Assuming the availability of cash balances at the end of May of Rp. 350,000,000
 JAN FEB
W3 W4 W5 W1 W2
189,140,000.00 238,320,000.00 319,420,000.00 341,470,000.00 356,875,000.00

50,000,000.00 100,000,000.00 80,000,000.00 20,000,000.00 30,000,000.00

800,000.00
239,140,000.00 338,320,000.00 400,220,000.00 361,470,000.00 386,875,000.00

27,900,000.00
600,000.00
20,000.00 20,000.00 10,000.00 15,000.00 15,000.00
50,000.00 50,000.00 100,000.00 100,000.00 100,000.00
150,000.00 80,000.00 100,000.00 80,000.00 80,000.00
100,000.00 250,000.00 340,000.00 200,000.00 150,000.00
30,000,000.00 245,000.00
500,000.00 500,000.00 300,000.00 200,000.00 200,000.00
2,800,000.00
820,000.00 900,000.00 58,750,000.00 595,000.00 4,190,000.00

3,000,000.00 1,000,000.00
3,000,000.00
- 3,000,000.00 - 4,000,000.00 -

5,000,000.00
10,000,000.00
- 15,000,000.00 - - -

820,000.00 18,900,000.00 58,750,000.00 4,595,000.00 4,190,000.00

238,320,000.00 319,420,000.00 341,470,000.00 356,875,000.00 382,685,000.00

k 2 May. With Rp. 20,000,000 as Down Payment and Rp. 2,000,000 of installment at 1st of every month
ran holiday starts from the second week of June to the fourth week of June
350,000,000
 FEB
W3 W4 W5
382,685,000.00 412,210,000.00 459,635,000.00

30,000,000.00 50,000,000.00 50,000,000.00

500,000.00
412,685,000.00 462,210,000.00 510,135,000.00

25,000,000.00

15,000.00 15,000.00 15,000.00

100,000.00 100,000.00 100,000.00
80,000.00 80,000.00 80,000.00
80,000.00 180,000.00 190,000.00
27,500,000.00
200,000.00 200,000.00 200,000.00

475,000.00 575,000.00 53,085,000.00

2,000,000.00

- 2,000,000.00 -

- - -

475,000.00 2,575,000.00 53,085,000.00

412,210,000.00 459,635,000.00 457,050,000.00
ACCOUNTING TEST :
A. Create a simple Accounting Cycle using a Diagram

B. Please create an Accounting Journal for the following conditions:

1
2
3

4
5
6

7
8
9

10

11
12
UNTING TEST :
Create a simple Accounting Cycle using a Diagram

Please create an Accounting Journal for the following conditions:

Adi Invested an Initial Capital of Rp. 800,000,000 for 1,000 Shares
Company obtained a Bank Loan in the amount of Rp. 400,000,000 with 2 years of Tenor and 8% p.a interest rates
Company purhcases Lathe Machine (Mesin Bubut) for Rp. 50,000,000 and Computer for Rp. 5,000,000. With 10 years
of depreciation for the machine and 5 years for the computer
Company pays office rent for Rp. 24,000,000 per 2 years
Company purchases wood supplies for 100 pcs of Furniture Production @ Rp. 4,000,000
Company receive an order for producing 100 pcs of Furniture @Rp. 10,000,000. After 50% of progress, company sent
an invoice for 50 pcs of Furniture. The COGS for each Furniture is Rp. 4,000,000
Company pays electricity bills of Rp. 1,000,000 / month
Company pays 5 employee salary at Rp. 3,000,000 / month / person
Company obtain collateral-free credit loan (Kredit Tanpa Agunan) with 1 year of Tenor, in the amount of Rp.
100,000,000 with 1% / month of interest

At the end of the year, company receive payment for the completion of order from question No. 6
Company pays back the Bank Loan from question No. 2, including 1 year of Principal and its Interest
At the end of the year, company distribute Dividen in the amount of Rp. 10,000,000 to the share holders
PROJECT FINANCE TEST :
A. Please create a Financial Modelling based on the following assumptions:
1 In December 2022, Company X signed a IDR 150 Billion contract for mining stone, with 2-year contract
2 Company X will be paid based on the number of stone produced at the rate of IDR 100,000 per CBC
3 Productivity
3.1 At the end of January 2023, the productivity reach 12,500 CBC
3.2 At the end of February 2023, the productivity reach 31,250 CBC
3.3 At the end of March 2023, the productivity reach 50,000 CBC
4 Manpower cost per month is IDR 296,600,000
5 Overhead cost per month is IDR 300,000,000
6 Company X invested IDR 86 Billion for Heavy and Light Equipment, via Lease to Purchase with 20% of Down P
7 Equipment cost will be 15% p.a from investment value. This includes interest rates from Lease to Purchase
8 Maintenance cost will be 50% from Equipment cost

B. Please show the following variables at the end of the project:

1 Gross Profit Margin
2 Return on Investment

Note: Adding additional assumptions and variables are allowed

 stone, with 2-year contract
e of IDR 100,000 per CBC

e to Purchase with 20% of Down Payment

est rates from Lease to Purchase