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5 COLLECTION SCHEDULES
Collections
Sales Jan Feb Mar Apr
Jan 100,000 40,000 60,000
Feb 120,000 48,000 72,000
Mar 150,000 60,000 90,000
Apr 180,000 72,000
132,000

6 150,000 x 60% 90,000

7 March Sales 150,000


x 2
300,000
Cost ratio x 70%
February inventory 210,000

8 Sales requirement 120,000 x 70% 84,000


Desired Ending inventory 210,000
Expected beg inventory 240,000 x 70% (168,000)
Budgeted Purchases 126,000

9 Purchases
Feb 126,000 x 20% 25,200
Mar 145,000 x 80% 116,000
141,200

10 Feb 126,000 x 20% 25,200

11 Cash beginning 25,000


Cash receipts 132,000 s
157,000
Payment of purchases (141,200)
Payment of fixed costs (12,000)
Cash balance, end 3,800
12
Sales Collections
Months january february March
Nov 150,000 36,000
Dec 158,000 71,100 37920
Jan 160,000 48,000 72000 38,400
Feb 168,000 50400 75,600
Mar 175,000 52,500
155,100 160,320 166,500 481,920

13 Sales
Feb 168,000 x 24% 40,320
Mar 175,000 x 69% 120,750
161,070