Scribd
Upload
721 views1 page

Cash Budget and Revenue Analysis

This cash budget summarizes the expected cash inflows and outflows for a company over a 12 month period. Revenue is projected to be $2216 for the year. Total expenses are projected to be $2252, including purchases of $850. The cumulative surplus is expected to be negative $38 at the end of the period as total expenses slightly exceed revenues.

Uploaded by

Veronica Bailey
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
721 views1 page

Cash Budget and Revenue Analysis

This cash budget summarizes the expected cash inflows and outflows for a company over a 12 month period. Revenue is projected to be $2216 for the year. Total expenses are projected to be $2252, including purchases of $850. The cumulative surplus is expected to be negative $38 at the end of the period as total expenses slightly exceed revenues.

Uploaded by

Veronica Bailey
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 1

Oct. Nov. Dec.

Revenue (previous year) 168 168 154


Purchases 60

Payment schedule
Cash sales = 20%
30-day payment = 80%
60-day payment = 0%

Purchase schedule
Paid in 1st month = 50%
Paid during 2nd 60 days = 50%

Jan. Feb. March April May June Jul. Aug. Sept. Oct. Nov. Dec. Total

Revenue 150 160 170 200 200 200 230 220 190 180 160 156 2216

Cash sales = 30 32 34 40 40 40 46 44 38 36 32 31 443


30-payment = 123 120 128 136 160 160 160 184 176 152 144 128 1771
60-day payment = 0 0 0 0 0 0 0 0 0 0 0 0 0

Total monthly receipts 153 152 162 176 200 200 206 228 214 188 176 159

Purchases 60 60 80 80 80 90 90 70 60 60 60 60 850

Paid during 1st month = 30 30 40 40 40 45 45 35 30 30 30 30 425


Paid during 2nd 60 days = 30 30 30 40 40 40 45 45 35 30 30 30 425

Total monthly purchases 60 60 70 80 80 85 90 80 65 60 60 60 850

Receipts 153 152 162 176 200 200 206 228 214 188 176 159 2214

Expenses
Purchases 60 60 70 80 80 85 90 80 65 60 60 60 850
Freight in 7 7 7 7 7 7 7 7 7 7 7 7 84
Labour 30 32 35 40 50 48 50 45 35 35 30 30 460
Other 0
Salaries - Distribution 5 5 6 6 6 6 6 6 6 6 6 6 70
Commissions 6 6 6 7 7 7 8 8 7 6 6 6 80
Travel 2 2 3 3 3 4 4 4 3 3 2 2 35
Advertising 2 2 2 2 3 3 3 3 3 3 2 2 30
Other - Distribution 0
Salaries - Administration 10 10 10 10 10 10 10 10 10 10 10 10 120
Leasing 3 3 3 3 3 3 3 3 4 4 4 4 40
Other - Administration 1 1 1 1 1 1 1 1 1 1 1 2 13
Interest income 0
Finance costs 7 7 7 7 7 9 9 9 12 12 12 12 110
Taxes 5 5 5 5 5 5 5 5 5 5 5 5 60
Purchase of non-current assets 300 300

Total expenses 138 140 155 171 182 188 196 181 158 152 145 446 2252

Surplus (-) /month 15 12 7 5 18 12 10 47 56 36 31 -287


Surplus(-) /cumulative 15 27 34 39 57 69 79 126 182 218 249 -38

Beginning bank balance 70 85 97 104 109 127 139 149 196 252 288 319
Receipts 153 152 162 176 200 200 206 228 214 188 176 159
Expenses 138 140 155 171 182 188 196 181 158 152 145 446
Ending bank balance 85 97 104 109 127 139 149 196 252 288 319 32

Template 7
Cash Budget

You might also like