This thesis is using quantitave research for analyzing the financial statement of
Rasa Senang Restaurant. Before doing the analysis part, researcher gathered the information from the restaurant and from books that related to the subject of this thesis. This is important to know the background of the restaurant before examine the financial statement of the restaurant. The Rasa Senang Restaurant begins the operation at the year 1989 until now, and is owned by Afai and Martha Wong. The owners chose to open Indonesian restaurant because in Oisterwijk and area surround it didn?t have a good Indonesian restaurant even tough like most of Netherlander, people who live in Oisterwijk like spicy food which also including Indonesian food, so the owner saw the opportunity and opened the restaurant. Until now the restaurant exist and becomes famous as one of the good restaurant of this area. After knowing the background of the Rasa Senang Restaurant, the researcher does the financial analysis of 5 years financial statements from this restaurant; it begins at the year 1996-2000. The owner of this restaurant provides these data. The analysis is used for seeing the pattern and the growth of the restaurant. During the analysis time, the researcher found out that the accounting system of the restaurant had been changed at the year 1998 and applied at the year 1999. It made the data that can be used as the basis to make a budget only for 2 years (1999-2000). Further more it effect the process of making the budget, because as a plan, the researcher will make two year budget but that cannot be accomplish because the data is only 2 years which is valid as a base for making the budget. After making the budget, the ratios that already counted at the second chapter, will be compared to the budgeted financial data of the year 2001, with some term for the budget.