Cash Budget Analysis for Company Example
Translated by
ScribdTranslationsCash Budget Analysis for Company Example
Translated by
ScribdTranslationsThe company EXAMPLE is preparing a cash budget for the months of October, November
150,000 in September 225,000. Sales are projected to be 450,000 for October, 500,000 for
Sales of the company have been made in cash, 50% have generated accounts receivable which are
generated receivables that are collected after two months. There is no cost estimation for
receive a dividend of 50,000, coming from the shares of a subsidiary.
CASH BUDGET
Projected cash inflows program of the company EJEM
August September October
Forecasted sales Q 150,000.00 Q 225,000.00 Q 450,000.00
sales to the client 30% Q 45,000.00 Q 67,500.00 Q 135,000.00
punctures for work
One month 50% Q 75,000.00 Q 112,500.00
Two months 20% Q 30,000.00
Other entries of effect
Total entries effective Q 277,500.00
Expenditures. The company's purchases represent 63% of sales, 10% of the purchase
the next to the purchase and the remaining 25% is paid two months after the month of purchase. In the m
pay a rent of 7,000 monthly. The salaries and wages of the company can be calculated.
from the fixed cost of 9,000. In December, taxes of 35,000 are paid. A machine is purchased n
Interest of 20,000 is paid in December. Also in December, a contribution is made to a love fund.
actions feedback during this period.
Projected cash disbursement program of company E
August September October
Purchases (63% sales) Q 94,500.00 Q 141,750.00 Q 283,500.00
Purchases at the iontado (10%) Q 9,450.00 Q 14,175.00 Q 28,350.00
Payments
One month (65%) Q 61,425.00 Q 92,137.50
Two months (25%) Q 23,625.00
Dividends
Salaries and wages Q 58,500.00
Leases Q 7,000.00
Taxes
Purchase of machine
Interests
Amortization fund
Question of actions
Total disbursements Q 209,612.50
For the month of September, the final cash balance was 30,000 and it is desired to have during the following
Based on the previously collected data, work on the cash budget for the company.
Cash Budget for the COMPANY EXAMPLE
October November December
Total number of effective entries Q 277,500.00 Q 420,000.00 Q 480,000.00
(-) Total disbursements Q 209,612.50 Q 522,212.50 Q 448,525.00
Net cash flow Q 67,887.50 -Q 102,212.50 Q 31,475.00
(+) Saldoiniiial in iaja Q 30,000.00 Q 97,887.50 -Q 4,325.00
Final cash balance Q 97,887.50 -Q 4,325.00 Q 27,150.00
(+) Financing Q Q 54,325.00 Q 22,850.00
Final balance with financing Q 97,887.50 Q 50,000.00 Q 50,000.00
The company will need 77,175 to cover its expenses.
November and December. Sales in August were
to November and 300,000 for December. The 30% of the
not collected after 30 days and the remaining 20% has
bad debts. In December the company expects
MPPLO
November December
Q 500,000.00 Q 300,000.00
Q 150,000.00 Q 90,000.00
Q 225,000.00 Q 250,000.00
Q 45,000.00 Q 90,000.00
Q 50,000.00
Q 420,000.00 Q 480,000.00
Since it is paid in cash, 65% is paid in the month.
In the month of November, 50,000 in dividends are paid.
adding 11% of their monthly sales to the figure
new at a cost of 150,000 in the month of November.
allocation 50,000. No reacquisition is expected or
EXAMPLE
November December
Q 315,000.00 Q 189,000.00
Q 31,500.00 Q 18,900.00
Q 184,275.00 Q 204,750.00Q 94,500.00
Q 35,437.50 Q 70,875.00Q 94,500.00
Q 50,000.00
Q 64,000.00 Q 42,000.00
Q 7,000.00 Q 7,000.00
Q 35,000.00
Q 150,000.00
Q 20,000.00
A 50,000.00
Q 522,212.50 Q 448,525.00
a minimum cash balance of 50,000.
example.
Q 77,175.00