POLITEKNIK MERSING, JOHOR

DPB 2012
ENTREPRENEURSHIP
GLOBAL NEON ENTERPRISE

PREPARED BY:
STUDENT NAME

MATRIX NUMBER

MUHAMMAD KHAIR BIN ZUL KHALID FASAH

25DPM14F2011

AIMAN SYAFIQ BIN AHMAD SUAIFUN

25DPM14F2020

MOHAMAD ZULKHAREL BIN ZULKARNAIN

25DPM14F2024

WAN AHMAD ARIFIE BIN WAN AZHAR

25DPM14F2044

MUHAMMAD HAFEEZ BIN BASIR

25EPM14F2001

PREPARED FOR:
MADAM AZIELINA BINTI MOHD

SUBMITION DATE: 27 JULY 2015

SESSION JUNE 2015

1. According to the Income Statement and Balance Sheet from your business plan,
calculate the following:
a) Cost of goods sold for each year

Global Neons
Jualan
(-)Kos Jualan
Stok Awal
Kos Pengeluaran
(-)Stok Akhir

TAHUN 1
103,500

TAHUN 2
113,850

TAHUN 3
125,235

15,500
15,500

17,320
17,320

18,000
18,000

TAHUN 1
103,500

TAHUN 2
113,850

TAHUN 3
125,235

15,500
15,500
88,000

17,320
17,320
96,530

18,000
18,000
107,235

b) Gross profit/loss for each year

Global Neons
Jualan
(-)Kos Jualan
Stok Awal
Kos Pengeluaran
(-)Stok Akhir
Kos akhir
Untung Kasar

c) Net profit/loss for each year

Global Neons

Jualan
(-)Kos Jualan
Stok Awal
Kos Pengeluaran
(-)Stok Akhir
Kos Akhir
Untung Kasar
(-)Perbelanjaan
Belanja Pentadbiran
Belanja Pemasaran
Pendaftaran & Lesen
Insuran & Cukai Jalan
Pelbagai Belanja
Faedah Sewa Beli
Faedah Pinjaman
Susutnilai asset tetap
Jumlah perbelajaan
Untung bersih
sebelum cukai
Cukai
Untung bersih selepas
cukai
Untung bersih
terkumpul

TAHUN 1
103,500

TAHUN 2
113,850

TAHUN 3
125,235

15,500

17,320

18,800

15,500
88,800

17,320
96,530

18,800
107,235

11,890
3,250
200
1,200
7,000
6,500

11,890
3,250
1,200
7,000
6,500

11,890
3,250
1,200
7,000
6,500

30,040
18,065

29,840
27,414

29,840
37,363

0
18,065

0
27,414

0
37,363

18,065

27,414

37,363

d) List and the total of your asset for each year.

ASET TETAP (NILAI BUKU)

Tanah & Bangunan
Alat Pejabat
Panda Tanda
Flyers/promosi
Bangsal
Van
Bekas/Penapis/Perumah
Mesin
ASET SEMASA
Deposit
Akan Belum Terima
Tunai

TAHUN 1

TAHUN 2

TAHUN 3

4,510
700
200
30,000
30,000
5,000
70,410

5,550
600
150
5,000
11,300

7,400
500
100
5,000
13,000

0
0
3,800
25,765
29,565

0
0
2,475
39,090
41,565

0
0
2,723
48,877
51600

99,975

52,865

64,600

e) List and total of your liabilities for each year

EKUITI PEMILIK
Modal
Untung bersih
terkumpul
Akaun belum bayar
Cukai belum bayar

f)

TAHUN1
35,000
18,065

TAHUN 2
35,000
27,414

TAHUN 3
35,000
37,363

53,065

62,414

72,363

700
0
700
53,765

1,313
0
1313
63,727

1,986
0
1986
74,349

From the above information, analyse your business performance

Net income
From our company financial above, our first performances business was net income.
Our performances also shows that our company get profit for every year without having
loss. We should interpret number of income carefully so there is no wrong statement in
company net income statement. Key in all the income whether high or low because all
income in company was meaningful.
Financial
Our company financial was stable for 3 years and there is no loss in our business. For
every year running the business our company profit increasing from years to years. Our
management focusing in financial for every details in management of company finance.
Every business that have been made even just a small profit our company will note
down so theres record about customer purchase in business.
Sales
Global Neons start up the business from the small one. We start up the business with
small capital and using every partnership own money. From years to years our business
selling increasing and that make our company net profit become than our first selling.

2. Discuss the purpose of the preparation of the financial statement.

The objectives of financial statement is to provide information of finance in our company. It
also to provide financial position, performance and any changes in company finance.
Financial statement was useful for some management in company for their information such
as:

General manager
General manager normally collect finance information from financial position. They need to
know every income or outcome in company. That why they will need financial statement.
Manager in other management
Every manager in company need to know financial statement because they need to know
every singles income in company business.
Shareholders
Shareholders need financial statement because they need to know the risk and return of
their investment in the company and take investment decision based on their own analysis.
Investor
Investor need financial statement because they need to assess the viability of investing in a
company. Investor may predict future dividends based on company profit. Financial
statement was provide a basis for the investment decisions of potential investors.
Bank
Bank usually use financial statement to make sure whether want to grant a loan for the
company or not. Financial statement of the company must be in stable to make any loan
from the banks.
Supplier
Supplier need financial statement to assess the credit worthness of a business and certain
whether want to supply goods to the company or not. Supplier needs to know whether they
were repaid.