Академический Документы
Профессиональный Документы
Культура Документы
Quarters
Particulars 1 2 3 4
CASH INFLOWS:
Collection from debtors
From Current sales (2/3 of quarter's 5,000 7,000 12,000 7,000
From Prior sales (1/3 of the last qua 3,000 2,500 3,500 6,000
Total Cash Inflows during the ye 8,000 9,500 15,500 13,000
CASH OUTFLOWS:
Production cost 7,000 10,000 8,000 8,500
Selling and Administrative cost 1,000 2,000 2,900 1,600
Purchases of plant and other fixed a 100 1,100 2,100 2,100
Total Cash Outflow during the ye 8,100 13,100 13,000 12,200
Surplus / (Difficiency) (100) (3,600) 2,500 800
Add: Cash (at start) 650 550 500 500
Balance 550 (3,050) 3,000 1,300
Borrowing made during the year - 3,550 -
Q1 Q2 Q3 Q4
a Cash inflow during the year 8,000 9,500 15,500 13,000
b Cash outflow during the year 8,100 13,100 13,000 12,200
Surplus / (Deficiency) (100) (3,600) 2,500 800
c add: Cash (at start) 650 550 500 500
Balance of cash 550 (3,050) 3,000 1,300
d add: Borrowing during the period - 3,550
e less: Repayment of loan - - 2,500 800
Balance / Required cash (at end) 550 500 500 500
Borrowing = Negative balance + Required cash
Total
46,000
46,400
(400)
650
250
3,550
3,300
500
Particulars Month
January February March
CASH INFLOWS:
Cash Sales (40% of total sales) 16,000 18,000 22,000
Collection from debtors
(One month after sales) 30,000 24,000 27,000
CASH OUTFLOWS:
Payment for the purchase of merchandise 14,000 33,000 36,000
Sales Commission (5% of sales) 3,500 2,000 2,250
Fixed cost (excluding depreciation) 3,000 3,000 3,000
Working of Purchases:
CASH OUTFLOW
Payment for purchases
March purchases (Rs.100,000 x 98% = 98,000 x 1/2)
April purchases (Rs. 30,408 x 98% = 29,800 x 1/2)
SURPLUS / (DIFFICIENCY)
Purchase Budget:
Cost of Sales - April (Rs. 170,000 x 50%)
Add: Desired ending inventory (Rs. 140,000 x 50% = 70,000 x 2.5 times)
Total
Less: Expected opening inventory (Rs. 225,000 / 98%)
Purchase budget
34,000
24,000
36,000
54,400
148,400
49,000
14,700
35,000
98,700
49,700
30,000
79,700
Gross Net
85,000 83,300 (Rs. 85,000 x 98%)
175,000 171,500 (Rs. 175,000 x 98%)
260,000 254,800
(229,592) (225,000)
30,408 29,800
Required 1
Cash collection in Feburary
Collection from Feb Sales (Rs. 54,000 x 55%)
Collection from Jan Sales (Rs. 65,000 x 30%)
Collection from Dec Sales (Rs. 87,000 x 13%)
Cash collection in Feburary
Required no. 2:
Cash Budget - January
CASH INFLOW:
Collection from Jan Sales (Rs. 65,000 x 55%) 35,750
Collection from Dec Sales (Rs. 87,000 x 30%) 26,100
Collection from Nov Sales (Rs. 90,000 x 13%) 11,700
CASH INFLOW (Jan) 73,550
CASH OUTFLOW:
Cash payment for the purchases of merchandise 10,000
Cash payment for the expenses of Jan 41,000
CASH OUTFLOW (Jan) 51,000
Surplus 22,550
Add: Cash (at start) 5,000
CASH (at End) - Jan 31 / Feb 01 27,550
Working:
Calculation of Nov. Sales:
The amount of Nov sales was collected in the month Nov is 55% and in Dec 30%
Therefore the remaining % of Nov. Sales at Dec 31 or Jan 1 is 15%
Required no. 3:
Cash Budget - Feb
CASH INFLOW:
CASH INFLOW (Feb.) 60,510
CASH OUTFLOW:
Cash payment for the purchases of merchandise 12,500
Cash payment for the expenses of Jan 41,000
CASH OUTFLOW (Feb) 53,500
Surplus 7,010
Add: Cash (at start) 27,550
CASH (at End) - Feb 28 34,560
29,700
19,500
11,310
60,510
c is 55%.
an 1 is 45%
s 45% of sales
5% and in Dec 30%
Required no:1 Cash Collected in 19 B, resulting from sales of 19 A and 19 B
Working:
% of Variable expenses to Sales = Variable Expenses / Sales
For 19 B = 120,000 / 1,200,000 x 100
Variable Expenses = 10% of sales
1,117,000
1,201,000
r 19 A was:
Required no.1: Cash Disbursed during the month of June:
WORKING:
(in units)
Material needed in production in June 11,400
add: Desired ending R/M (130%) 15,600 (12,000 x 130%)
27,000
less: Expected opening R/M (14,820)
Purchases (in June) 12,180
3) Calculation of Expenses for May and June:
50,335
37,900
323,279
342,000
(2,000)
49,300
31,860
211,266
90,750
333,876