A

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41

A
42
43

A
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81

Q1:
Q2:
Q3:
Q4:

C
2

Capitulo 26
ADMINISTRACION DE CAPITAL DE TRABAJO KEAFER MANUFACTURING

3
4

Area de datos dados:

5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Saldo de cuentas por cobrar

Porcentaje de cuentas incobrables
Periodo de cuentas por cobrar
% De compras para el siguiente trimestre
Das de pago a los proveedores
% de ventas para gastos (salarios, impuestos, otros costos)
Intereses y dividendos
Desembolso en el trimestre 3
Saldo efectivo inicial
Objetivo de saldo de efectivo
Porcentaje de interes prestamos a corto plazo (trimestral)
Porcentaje de interes inversiones a la vista (trimestral)
Prstamo de corto plazo inicial

Ventas brutas ao anterior

Porcentaje de crecimiento en ventas

25
26
27

Tabla de resultados:

28
29
30
31

Ventas del prximo ao

Ventas del ao posterior al prximo ao

32
33
34
35
36
37
38
39
40
41

Recaudaciones correspondientes al trimestre anterior

Recaudaciones correspondientes al trimestre actual
Pagos a proveedores trimestre anterior
Pagos a proveedores trimestre actual
Expenses
Dividends and interest
Outlay

C
42
43

Net cash flow

C
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79

Cash Balance
Beginning cash balance
Net cash inflow
Ending cash balance
Minimum cash balance
Cumulative surplus (deficit)

Short-term Financial P
Target cash balance
Net cash inflow
New short-term investments
Income on short-term investments
Short-term investments sold
New short-term borrowing
Interest on short-term borrowing
Short-term borrowing repaid
Ending cash balance
Minimum cash balance
Cumulative surplus (deficit)
Beginning short-term investments
Ending short-term investments
Beginning short-term debt
Ending short-term debt
Excess funds at start of quarter of
Excess funds at start of quarter of
Excess funds at start of quarter of
Excess funds at start of quarter of

Net cash cost

Q1
Q2
Q3
Q4
80 Cash generated by short-term financing
81

Q2

Q3

2
ER MANUFACTURING
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

553,000
10%
57
50%
53
25%
148,000
260,000
149,500
90,000
1.2%
0.5%
-

$
$
$
$

$
Q1
$

735,000 $

761,000 $

817,000

1,067,454.70 $

1,146,005.90

Q2
652,956.85 $
391,400.06
(314,306.11)
(235,567.88)
(266,863.68)
(148,000.00)

Q3
676,054.64
420,202.16
(337,435.07)
(204,427.94)
(286,501.48)
(148,000.00)
(260,000.00)

40.27%

25
26
27
28
29
30
31

$
$

1,030,984.50 $
1,446,161.96

32
33
34
35
36
37
38
39
40
41

Quarterly cash flow

Q1
$

497,700.00 $
378,027.65
(303,567.66)
(219,421.24)
(257,746.13)
(148,000.00)

D
42
43

(53,007.38) $

79,619.25 $

(140,107.68)

D
44
Cash Balance
45
Q1
46 $
149,500.00
47
(53,007.38)
48 $
96,492.62
49
90,000.00
50 $
6,492.62
51
52
Short-term Financial Plan
53 $
90,000.00
54
(53,007.38)
55
56
297.50
57
52,709.88
58
59
60
61 $
90,000.00
62
(90,000.00)
63 $
64
65 $
59,500.00
66
59,500.00
67
68 $
69
70
$59,500.00
71
$59,500.00
72
$139,416.75
73
$6.15
74
75
76 $
297.50
77
297.50
78
697.08
79
0.03
80
81

1,292.11

$
$
$

$
$
$

Q2
96,492.62 $
79,619.25
176,111.87 $
90,000.00
86,111.87 $

Q3
176,111.87
(140,107.68)
36,004.19
90,000.00
(53,995.81)

90,000.00 $
79,619.25
(79,916.75)
297.50
90,000.00 $
(90,000.00)
- $

90,000.00
(140,107.68)
697.08
139,410.59
90,000.00
(90,000.00)
-

59,500.00 $
139,416.75
- $

139,416.75
6.15
-

earns
earns
earns
earns

$297.50
$297.50
$697.08
$0.03

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Q4
$

709,000

994,514.30

25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41

Q4
725,803.74
364,655.24
(292,829.21)
(297,266.62)
(248,628.58)
(148,000.00)

G
42
43

103,734.57

G
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81

$
$
$

Q4
36,004.19
103,734.57
139,738.76
90,000.00
49,738.76

$
$
$

$
in income.
in income.
in income.
in income.

90,000.00
103,734.57
(103,734.60)
0.03
90,000.00
(90,000.00)
6.15
103,740.75
-

A
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41

A
42
43

A
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81

Q1:
Q2:
Q3:
Q4:

C
2

Capitulo 26
ADMINISTRACION DE CAPITAL DE TRABAJO KEAFER MANUFACTURING

3
4

Area de datos dados:

5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Saldo de cuentas por cobrar

Porcentaje de cuentas incobrables
Periodo de cuentas por cobrar
% De compras para el siguiente trimestre
Das de pago a los proveedores
% de ventas para gastos (salarios, impuestos, otros costos)
Intereses y dividendos
Desembolso en el trimestre 3
Saldo efectivo inicial
Objetivo de saldo de efectivo
Porcentaje de interes prestamos a corto plazo (trimestral)
Porcentaje de interes inversiones a la vista (trimestral)
Prstamo de corto plazo inicial

Ventas brutas ao anterior

Porcentaje de crecimiento en ventas

25
26
27

Tabla de resultados:

28
29
30
31

Ventas del prximo ao

Ventas del ao posterior al prximo ao

32
33
34
35
36
37
38
39
40
41

Recaudaciones correspondientes al trimestre anterior

Recaudaciones correspondientes al trimestre actual
Pagos a proveedores trimestre anterior
Pagos a proveedores trimestre actual
Expenses
Dividends and interest
Outlay

C
42
43

Net cash flow

C
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79

Cash Balance
Beginning cash balance
Net cash inflow
Ending cash balance
Minimum cash balance
Cumulative surplus (deficit)

Short-term Financial P
Target cash balance
Net cash inflow
New short-term investments
Income on short-term investments
Short-term investments sold
New short-term borrowing
Interest on short-term borrowing
Short-term borrowing repaid
Ending cash balance
Minimum cash balance
Cumulative surplus (deficit)
Beginning short-term investments
Ending short-term investments
Beginning short-term debt
Ending short-term debt
Excess funds at start of quarter of
Excess funds at start of quarter of
Excess funds at start of quarter of
Shortage of funds at start of quarter of

Net cash cost

Q1
Q2
Q3
Q4
80 Cash generated by short-term financing
81

Q2

Q3

2
ER MANUFACTURING
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

553,000
10%
57
50%
53
25%
148,000
260,000
149,500
70,000
1.2%
0.5%
-

$
$
$
$

$
Q1
$

735,000 $

761,000 $

817,000

821,880.00 $

882,360.00

Q2
502,740.00 $
301,356.00
(241,998.00)
(181,374.00)
(205,470.00)
(148,000.00)

Q3
520,524.00
323,532.00
(259,806.00)
(157,398.00)
(220,590.00)
(148,000.00)
(260,000.00)

8.00%

25
26
27
28
29
30
31

$
$

793,800.00 $
857,304.00

32
33
34
35
36
37
38
39
40
41

Quarterly cash flow

Q1
$

497,700.00 $
291,060.00
(233,730.00)
(168,942.00)
(198,450.00)
(148,000.00)

D
42
43

39,638.00 $

27,254.00 $

(201,738.00)

D
44
Cash Balance
45
Q1
46 $
149,500.00
47
39,638.00
48 $
189,138.00
49
70,000.00
50
$
119,138.00
51
52
Short-term Financial Plan
53 $
70,000.00
54
39,638.00
55
(40,035.50)
56
397.50
57
58
59
60
61 $
70,000.00
62
(70,000.00)
63 $
64
65 $
79,500.00
66
119,535.50
67
68 $
69
70
$79,500.00
71
$119,535.50
72
$147,387.18
73
$53,613.89
74
75
76 $
397.50
77
597.68
78
736.94
79
(643.37)
80
81

1,088.75

$
$
$

$
$
$

Q2
189,138.00 $
27,254.00
216,392.00 $
70,000.00
146,392.00 $

Q3
216,392.00
(201,738.00)
14,654.00
70,000.00
(55,346.00)

70,000.00 $
27,254.00
(27,851.68)
597.68
70,000.00 $
(70,000.00)
- $

70,000.00
(201,738.00)
736.94
147,387.18
53,613.89
70,000.00
(70,000.00)
-

119,535.50 $
147,387.18
- $

147,387.18
53,613.89

earns
earns
earns
costs

$397.50
$597.68
$736.94
$643.37

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Q4
$

709,000

765,720.00

25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41

Q4
558,828.00
280,764.00
(225,462.00)
(176,223.60)
(191,430.00)
(148,000.00)

G
42
43

98,476.40

G
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81

$
$
$

Q4
14,654.00
98,476.40
113,130.40
70,000.00
43,130.40

$
$
$

$
in income.
in income.
in income.
in interest.

70,000.00
98,476.40
(44,219.15)
(643.37)
(53,613.89)
70,000.00
(70,000.00)
44,219.15
53,613.89
-

A
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41

A
42
43

A
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81

Q1:
Q2:
Q3:
Q4:

C
2

Capitulo 26
ADMINISTRACION DE CAPITAL DE TRABAJO KEAFER MANUFACTURING

3
4

Area de datos dados:

5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Saldo de cuentas por cobrar

Porcentaje de cuentas incobrables
Periodo de cuentas por cobrar
% De compras para el siguiente trimestre
Das de pago a los proveedores
% de ventas para gastos (salarios, impuestos, otros costos)
Intereses y dividendos
Desembolso en el trimestre 3
Saldo efectivo inicial
Objetivo de saldo de efectivo
Porcentaje de interes prestamos a corto plazo (trimestral)
Porcentaje de interes inversiones a la vista (trimestral)
Prstamo de corto plazo inicial

Ventas brutas ao anterior

Porcentaje de crecimiento en ventas

25
26
27

Tabla de resultados:

28
29
30
31

Ventas del prximo ao

Ventas del ao posterior al prximo ao

32
33
34
35
36
37
38
39
40
41

Recaudaciones correspondientes al trimestre anterior

Recaudaciones correspondientes al trimestre actual
Pagos a proveedores trimestre anterior
Pagos a proveedores trimestre actual
Expenses
Dividends and interest
Outlay

C
42
43

Net cash flow

C
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79

Cash Balance
Beginning cash balance
Net cash inflow
Ending cash balance
Minimum cash balance
Cumulative surplus (deficit)

Short-term Financial P
Target cash balance
Net cash inflow
New short-term investments
Income on short-term investments
Short-term investments sold
New short-term borrowing
Interest on short-term borrowing
Short-term borrowing repaid
Ending cash balance
Minimum cash balance
Cumulative surplus (deficit)
Beginning short-term investments
Ending short-term investments
Beginning short-term debt
Ending short-term debt
Excess funds at start of quarter of
Excess funds at start of quarter of
Excess funds at start of quarter of
Shortage of funds at start of quarter of

Net cash cost

Q1
Q2
Q3
Q4
80 Cash generated by short-term financing
81

Q2

Q3

2
ER MANUFACTURING
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

553,000
10%
57
50%
53
25%
148,000
260,000
149,500
90,000
1.2%
0.5%
-

$
$
$
$

$
Q1
$

735,000 $

761,000 $

817,000

799,050.00 $

857,850.00

Q2
488,775.00 $
292,985.00
(235,275.83)
(176,335.83)
(199,762.50)
(148,000.00)

Q3
506,065.00
314,545.00
(252,589.17)
(153,025.83)
(214,462.50)
(148,000.00)
(260,000.00)

5.00%

25
26
27
28
29
30
31

$
$

771,750.00 $
810,337.50

32
33
34
35
36
37
38
39
40
41

Quarterly cash flow

Q1
$

497,700.00 $
282,975.00
(227,237.50)
(164,249.17)
(192,937.50)
(148,000.00)

D
42
43

48,250.83 $

22,385.83 $

(207,467.50)

D
44
Cash Balance
45
Q1
46 $
149,500.00
47
48,250.83
48 $
197,750.83
49
90,000.00
50 $
107,750.83
51
52
Short-term Financial Plan
53 $
90,000.00
54
48,250.83
55
(48,548.33)
56
297.50
57
58
59
60
61 $
90,000.00
62
(90,000.00)
63 $
64
65 $
59,500.00
66
108,048.33
67
68 $
69
70
$59,500.00
71
$108,048.33
72
$130,974.41
73
$75,838.22
74
75
76 $
297.50
77
540.24
78
654.87
79
(910.06)
80
81

582.56

$
$
$

$
$
$

Q2
197,750.83 $
22,385.83
220,136.67 $
90,000.00
130,136.67 $

Q3
220,136.67
(207,467.50)
12,669.17
90,000.00
(77,330.83)

90,000.00 $
22,385.83
(22,926.08)
540.24
90,000.00 $
(90,000.00)
- $

90,000.00
(207,467.50)
654.87
130,974.41
75,838.22
90,000.00
(90,000.00)
-

108,048.33 $
130,974.41
- $

130,974.41
75,838.22

earns
earns
earns
costs

$297.50
$540.24
$654.87
$910.06

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Q4
$

709,000

744,450.00

25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41

Q4
543,305.00
272,965.00
(219,199.17)
(166,569.38)
(186,112.50)
(148,000.00)

G
42
43

96,388.96

G
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81

$
$
$

Q4
12,669.17
96,388.96
109,058.13
90,000.00
19,058.13

$
$
$

$
in income.
in income.
in income.
in interest.

90,000.00
96,388.96
(19,640.68)
(910.06)
(75,838.22)
90,000.00
(90,000.00)
19,640.68
75,838.22
-

A
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41

A
42
43

A
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81

Q1:
Q2:
Q3:
Q4:

C
2

Capitulo 26
ADMINISTRACION DE CAPITAL DE TRABAJO KEAFER MANUFACTURING

3
4

Area de datos dados:

5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Saldo de cuentas por cobrar

Porcentaje de cuentas incobrables
Periodo de cuentas por cobrar
% De compras para el siguiente trimestre
Das de pago a los proveedores
% de ventas para gastos (salarios, impuestos, otros costos)
Intereses y dividendos
Desembolso en el trimestre 3
Saldo efectivo inicial
Objetivo de saldo de efectivo
Porcentaje de interes prestamos a corto plazo (trimestral)
Porcentaje de interes inversiones a la vista (trimestral)
Prstamo de corto plazo inicial

Ventas brutas ao anterior

Porcentaje de crecimiento en ventas

25
26
27

Tabla de resultados:

28
29
30
31

Ventas del prximo ao

Ventas del ao posterior al prximo ao

32
33
34
35
36
37
38
39
40
41

Recaudaciones correspondientes al trimestre anterior

Recaudaciones correspondientes al trimestre actual
Pagos a proveedores trimestre anterior
Pagos a proveedores trimestre actual
Expenses
Dividends and interest
Outlay

C
42
43

Net cash flow

C
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79

Cash Balance
Beginning cash balance
Net cash inflow
Ending cash balance
Minimum cash balance
Cumulative surplus (deficit)

Short-term Financial P
Target cash balance
Net cash inflow
New short-term investments
Income on short-term investments
Short-term investments sold
New short-term borrowing
Interest on short-term borrowing
Short-term borrowing repaid
Ending cash balance
Minimum cash balance
Cumulative surplus (deficit)
Beginning short-term investments
Ending short-term investments
Beginning short-term debt
Ending short-term debt
Excess funds at start of quarter of
Excess funds at start of quarter of
Excess funds at start of quarter of
Shortage of funds at start of quarter of

Net cash cost

Q1
Q2
Q3
Q4
80 Cash generated by short-term financing
81

Q2

Q3

2
ER MANUFACTURING
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

553,000
10%
57
50%
53
25%
148,000
260,000
149,500
90,000
1.2%
0.5%
-

$
$
$
$

$
Q1
$

735,000 $

761,000 $

817,000

844,710.00 $

906,870.00

Q2
516,705.00 $
309,727.00
(248,720.17)
(186,412.17)
(211,177.50)
(148,000.00)

Q3
534,983.00
332,519.00
(267,022.83)
(161,770.17)
(226,717.50)
(148,000.00)
(260,000.00)

11.00%

25
26
27
28
29
30
31

$
$

815,850.00 $
905,593.50

32
33
34
35
36
37
38
39
40
41

Quarterly cash flow

Q1
$

497,700.00 $
299,145.00
(240,222.50)
(173,634.83)
(203,962.50)
(148,000.00)

D
42
43

31,025.17 $

32,122.17 $

(196,008.50)

D
44
Cash Balance
45
Q1
46 $
149,500.00
47
31,025.17
48 $
180,525.17
49
90,000.00
50 $
90,525.17
51
52
Short-term Financial Plan
53 $
90,000.00
54
31,025.17
55
(31,322.67)
56
297.50
57
58
59
60
61 $
90,000.00
62
(90,000.00)
63 $
64
65 $
59,500.00
66
90,822.67
67
68 $
69
70
$59,500.00
71
$90,822.67
72
$123,398.95
73
$71,992.56
74
75
76 $
297.50
77
454.11
78
616.99
79
(863.91)
80
81

504.70

$
$
$

$
$
$

Q2
180,525.17 $
32,122.17
212,647.33 $
90,000.00
122,647.33 $

Q3
212,647.33
(196,008.50)
16,638.83
90,000.00
(73,361.17)

90,000.00 $
32,122.17
(32,576.28)
454.11
90,000.00 $
(90,000.00)
- $

90,000.00
(196,008.50)
616.99
123,398.95
71,992.56
90,000.00
(90,000.00)
-

90,822.67 $
123,398.95
- $

123,398.95
71,992.56

earns
earns
earns
costs

$297.50
$454.11
$616.99
$863.91

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Q4
$

709,000

786,990.00

25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41

Q4
574,351.00
288,563.00
(231,724.83)
(186,149.78)
(196,747.50)
(148,000.00)

G
42
43

100,291.89

G
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81

$
$
$

Q4
16,638.83
100,291.89
116,930.73
90,000.00
26,930.72

$
$
$

$
in income.
in income.
in income.
in interest.

90,000.00
100,291.89
(27,435.42)
(863.91)
(71,992.56)
90,000.00
(90,000.00)
27,435.42
71,992.56
-

A
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41

A
42
43

A
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81

Q1:
Q2:
Q3:
Q4:

C
2

Capitulo 26
ADMINISTRACION DE CAPITAL DE TRABAJO KEAFER MANUFACTURING

3
4

Area de datos dados:

5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Saldo de cuentas por cobrar

Porcentaje de cuentas incobrables
Periodo de cuentas por cobrar
% De compras para el siguiente trimestre
Das de pago a los proveedores
% de ventas para gastos (salarios, impuestos, otros costos)
Intereses y dividendos
Desembolso en el trimestre 3
Saldo efectivo inicial
Objetivo de saldo de efectivo
Porcentaje de interes prestamos a corto plazo (trimestral)
Porcentaje de interes inversiones a la vista (trimestral)
Prstamo de corto plazo inicial

Ventas brutas ao anterior

Porcentaje de crecimiento en ventas

25
26
27

Tabla de resultados:

28
29
30
31

Ventas del prximo ao

Ventas del ao posterior al prximo ao

32
33
34
35
36
37
38
39
40
41

Recaudaciones correspondientes al trimestre anterior

Recaudaciones correspondientes al trimestre actual
Pagos a proveedores trimestre anterior
Pagos a proveedores trimestre actual
Expenses
Dividends and interest
Outlay

C
42
43

Net cash flow

C
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79

Cash Balance
Beginning cash balance
Net cash inflow
Ending cash balance
Minimum cash balance
Cumulative surplus (deficit)

Short-term Financial P
Target cash balance
Net cash inflow
New short-term investments
Income on short-term investments
Short-term investments sold
New short-term borrowing
Interest on short-term borrowing
Short-term borrowing repaid
Ending cash balance
Minimum cash balance
Cumulative surplus (deficit)
Beginning short-term investments
Ending short-term investments
Beginning short-term debt
Ending short-term debt
Excess funds at start of quarter of
Excess funds at start of quarter of
Excess funds at start of quarter of
Shortage of funds at start of quarter of

Net cash cost

Q1
Q2
Q3
Q4
80 Cash generated by short-term financing
81

Q2

Q3

2
ER MANUFACTURING
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

553,000
10%
57
50%
53
25%
148,000
260,000
149,500
90,000
1.2%
0.5%
-

$
$
$
$

$
Q1
$

735,000 $

761,000 $

817,000

821,880.00 $

882,360.00

Q2
502,740.00 $
301,356.00
(241,998.00)
(181,374.00)
(205,470.00)
(148,000.00)

Q3
520,524.00
323,532.00
(259,806.00)
(157,398.00)
(220,590.00)
(148,000.00)
(260,000.00)

8.00%

25
26
27
28
29
30
31

$
$

793,800.00 $
857,304.00

32
33
34
35
36
37
38
39
40
41

Quarterly cash flow

Q1
$

497,700.00 $
291,060.00
(233,730.00)
(168,942.00)
(198,450.00)
(148,000.00)

D
42
43

39,638.00 $

27,254.00 $

(201,738.00)

D
44
Cash Balance
45
Q1
46 $
149,500.00
47
39,638.00
48 $
189,138.00
49
90,000.00
50 $
99,138.00
51
52
Short-term Financial Plan
53 $
90,000.00
54
39,638.00
55
(39,935.50)
56
297.50
57
58
59
60
61 $
90,000.00
62
(90,000.00)
63 $
64
65 $
59,500.00
66
99,435.50
67
68 $
69
70
$59,500.00
71
$99,435.50
72
$127,186.68
73
$73,915.39
74
75
76 $
297.50
77
497.18
78
635.93
79
(886.98)
80
81

543.63

$
$
$

$
$
$

Q2
189,138.00 $
27,254.00
216,392.00 $
90,000.00
126,392.00 $

Q3
216,392.00
(201,738.00)
14,654.00
90,000.00
(75,346.00)

90,000.00 $
27,254.00
(27,751.18)
497.18
90,000.00 $
(90,000.00)
- $

90,000.00
(201,738.00)
635.93
127,186.68
73,915.39
90,000.00
(90,000.00)
-

99,435.50 $
127,186.68
- $

127,186.68
73,915.39

earns
earns
earns
costs

$297.50
$497.18
$635.93
$886.98

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Q4
$

709,000

765,720.00

25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41

Q4
558,828.00
280,764.00
(225,462.00)
(176,223.60)
(191,430.00)
(148,000.00)

G
42
43

98,476.40

G
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81

$
$
$

Q4
14,654.00
98,476.40
113,130.40
90,000.00
23,130.40

$
$
$

$
in income.
in income.
in income.
in interest.

90,000.00
98,476.40
(23,674.03)
(886.98)
(73,915.39)
90,000.00
(90,000.00)
23,674.03
73,915.39
-