Scenario Summary

Current Values:

Expenditure in June
Created by Author on 30/09/2013
Modified by Author on 30/09/2013

Changing Cells:
June
200,000
200,000
July
0
0
August
0
0
September
0
0
Result Cells:
$J$32
213,800
213,800
Notes: Current Values column represents values of changing cells at
time Scenario Summary Report was created. Changing cells for each
scenario are highlighted in gray.

Expenditure in July
Created by Author on 30/09/2013

Expenditure in August
Created by Author on 30/09/2013

Expenditure in September
Created by Author on 30/09/2013

200,000
0
0
0

200,000
0
0
0

200,000
0
0
0

213,800

213,800

213,800

Sales
Collections
Cash
First Month
Second Month
Total collection
Purchase
Payments
First Month
Second Month
Total Payments
Collections
Less Disbursements
Inventory Payments
Wages
Leases
Interest
Short term interests Expenses (Income)
Dividends
Tax
Capital Investmint
Total Disbursements
Beginning Cash Balance
Collections-Disbursement
Unadjusted Cash Balance
Current Borrowing
Current Investing
Ending Cash Balance
Cummulative Borrowing (investing)
Cummulative interest expenses
Notes
Minimum Aceptable Cash
Maximum Acceptable Cash
Borrowing Rate
Lending Rate

Bithlo Barbecues
Cash Budget
For period June to September 2012
April
May
June
291,000 365,000 387,000
40%
45%
15%
50%

182500

154,800
164,250
43,650
362,700
193500 164,500

60%
40%

116,100
73,000
189,100
362,700

20%

20,000
0
0
20,000
0

15,000
40,000
8% Monthly
6% Monthly

0.67%
0.50%

189,100
77,400
10,000
30,000
0
50,000
25,000
0
381,500
20,000
-18,800
1,200
13800
0
15,000
13,800
0

er 2012
July
August
SeptemberOctober
329,000 238,000 145,000
131,600
95,200
58,000
174,150 148,050 107,100
54,750
58,050
49,350
360,500 301,300 214,450
119,000
72,500
0
98,700
71,400
77,400
65,800
176,100 137,200

43,500
47,600
91,100

360,500

301,300

214,450

176,100
65,800
10,000
0
92
0

137,200
47,600
10,000
0
702
0

91,100
29,000
10,000
30,000
0
0
25,000
0
185,100
15,506
29,350
44,856
0
4856
40,000
-4,856
794

200,000
0
451,992 195,502
15,000
15,000
-91,492 105,798
-76,492 120,798
91492 -105292
0
0
15,000
15,506
105,292
0
92
794

Just added for a scenario analysis

April
Sales
Collections
Cash
First Month
Second Month
Total collection
Purchase
Payments
First Month
Second Month
Total Payments
Collections
Less Disbursements
Inventory Payments
Wages
Leases
Interest
Dividends
Tax
Capital Investment
Total Disbursements
Beginning Cash Balance
Collections-Disbursement
Unadjusted Cash Balance
Current Borrowing
Ending Cash Balance
Cummulative Borrowing
Notes
Minimum Aceptable Cash
Cost
Cost
Cost
Cost

of
of
of
of

Borrowing (Annual)
Borrowing (Monthly)
Capital (Annual)
Capital (Monthly)

Bithlo Barbecues
Cash Budget
For period June to September 2012
May
291,000
365,000

40%
45%
15%
50%

182500

193500

60%
40%

20%

20,000
0
15,000
8% Interest
Cum. Interest
15% PV of Int Payments

becues
udget
September 2012
June
July
August
September October
387,000
329,000
238,000
145,000
154,800
164,250
43,650
362,700
164,500

131,600
174,150
54,750
360,500
119,000

95,200
148,050
58,050
301,300
72,500

58,000
107,100
49,350
214,450
0

116,100
73,000
189,100

98,700
77,400
176,100

71,400
65,800
137,200

43,500
47,600
91,100

362,700

360,500

301,300

214,450

189,100
77,400
10,000
30,000
50,000
25,000
200,000
581,500
20,000
-218,800
-198,800
213800
15,000
213,800

176,100
65,800
10,000
0
0

137,200
47,600
10,000
0
0

0
251,900
15,000
108,600
123,600
-108600
15,000
105,200

0
194,800
15,000
106,500
121,500
-105200
16,300
0

91,100
29,000
10,000
30,000
0
25,000
0
185,100
16,300
29,350
45,650
0
45,650
0

Standard Business Only

Not in income statement

Appears over time in future income state

Notice that, because of large positive ne

Max. Borrowings
Avg. Borrowings

e in future income statements

use of large positive net collections, the firm does not need to borrow funds in August or September.
213,800
63,800

ugust or September.

Sales
Collections
Cash
First Month
Second Month
Total collection
Purchase
Payments
First Month
Second Month
Total Payments
Collections
Less Disbursements
Inventory Payments
Wages
Leases
Interest
Dividends
Tax
Capital Investment
Total Disbursements
Beginning Cash Balance
Collections-Disbursement
Unadjusted Cash Balance
Current Borrowing
Ending Cash Balance
Cummulative Borrowing
Notes
Minimum Aceptable Cash

Bithlo Barbecues
Cash Budget
For period June to September 2012
April
May
June
July
291,000 365,000 387,000 329,000
40%
50%
10%
50%
50%
50%

182500

154,800 131,600
182,500 193,500
29,100
36,500
366,400 361,600
193500 164,500 119,000
96,750
82,250
91,250
96,750
188,000 179,000
366,400

20%

15,000

361,600

188,000 179,000
77,400
65,800
10,000
10,000
30,000
0
50,000
0
25,000
0 200,000
380,400 454,800
20,000
15,000
-14,000
-93,200
6,000
-78,200
9000
93200
20,000
15,000
15,000
0
9,000 102,200

12
August
SeptemberOctober
238,000 145,000
95,200
58,000
164,500 119,000
38,700
32,900
298,400 209,900
72,500
0
59,500
82,250
141,750

36,250
59,500
95,750

298,400

209,900

141,750
47,600
10,000
0
0

95,750
29,000
10,000
30,000
0
25,000
0
189,750
15,000
20,150
35,150
-3150
32,000
0

0
199,350
15,000
99,050
114,050
-99050
15,000
3,150

Standard Business Only

Not in income statement

Appears over time in future income statements

Notice that, because of large positive net collections, the firm does no

t collections, the firm does not need to borrow funds in August or September.