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    8 - Cash Budget Format

    Uploaded by

    nur alia raihana
    The document outlines a cash budget format for tracking cash receipts and disbursements on a monthly basis for 2010. It includes sections for opening balance, cash receipts from sales and other sources, total cash available, cash disbursements including costs of goods sold and operating expenses, financing activities, total cash disbursements, and ending cash balance. Assumptions are provided for credit sales collection periods and timing of certain payments.

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    © All Rights Reserved
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    8 - Cash Budget Format

    Uploaded by

    nur alia raihana
    62 views4 pages
    The document outlines a cash budget format for tracking cash receipts and disbursements on a monthly basis for 2010. It includes sections for opening balance, cash receipts from sales and other sources, total cash available, cash disbursements including costs of goods sold and operating expenses, financing activities, total cash disbursements, and ending cash balance. Assumptions are provided for credit sales collection periods and timing of certain payments.

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    The document outlines a cash budget format for tracking cash receipts and disbursements on a monthly basis for 2010. It includes sections for opening balance, cash receipts from sales and other sources, total cash available, cash disbursements including costs of goods sold and operating expenses, financing activities, total cash disbursements, and ending cash balance. Assumptions are provided for credit sales collection periods and timing of certain payments.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    62 views4 pages

    8 - Cash Budget Format

    Uploaded by

    nur alia raihana
    The document outlines a cash budget format for tracking cash receipts and disbursements on a monthly basis for 2010. It includes sections for opening balance, cash receipts from sales and other sources, total cash available, cash disbursements including costs of goods sold and operating expenses, financing activities, total cash disbursements, and ending cash balance. Assumptions are provided for credit sales collection periods and timing of certain payments.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    of 4

    CASH BUDGET FORMAT

    2010
    Month
    1 2 3 4 5 6 7 8 9 10 11 12
    A Opening Balance

    B CASH RECEIPTS
    B1 Cash Receipts from Sales
    Cash Sales
    Credit Sales:
    One Month
    Two Month
    Three Month
    Four Month
    Total Cash receipts For Sales

    B2 Cash Receipts Financing:


    Disposable of Assets
    (Selling of assets or financial
    instruments)
    Total Cash Receipts Financing

    B3 Other Receipts:
    Rental Received
    Commission Received
    Dividend/Interest
    Total Other Receipts

    C Total Cash Available (A+B1+B2+B3)

    D CASH DISBURSEMENT
    D1 Cost of Goods Sold:
    Cash Purchase
    Credit Purchase:
    One Month
    Two Month
    Three Month
    Four Month
    Total Cost of Goods Sold

    D2 Operations:
    Payroll expense
    Rent expense
    Insurance
    Utilities expense
    Other operating expenses
    Advertising and Promotion
    Repairs and Maintenance
    Transportation
    Administration and Office
    Interest expense
    Total Cash For Operations
    D3 Financing:
    Loan repayment
    New equipment
    Employee Bonus
    Total Cash For Financing

    Total Cash Disbursement


    E (D1+D2+D3)

    F Ending Cash Balance (C-E)

    Assumptions: (EXAMPLE)
    1 Credit sales are collected in four months with equal monthly installment
    2 Credit purchases are collected in four months with equal monthly payments
    3 Marketing expenses are 50% higher in June and December because of school holiday.
    4 Semiannual bonus paid for one month salary.
    Month
    JUL AUG SEP Working:
    A Opening Balance 8300 26420 38130 Credit Sales
    May
    B CASH RECEIPTS Jun
    B1 Cash Receipts from Sales July
    Cash Sales 63400 45700 48700 August
    Credit Sales: September
    One Month 11460 14760 12780
    Two Month 8920 7640 9840 Purchase
    Total Cash receipts For Sales 83780 68100 71320 Jun
    July
    B2 Cash Receipts Financing: August
    Disposable of Assets 10000 September
    Total Cash Receipts Financing 0 0 10000

    C Total Cash Available (A+B1+B2+B3) 92080 94520 119450

    D CASH DISBURSEMENT
    D1 Cost of Goods Sold:
    Cash Purchase 19020 13710 14610
    Credit Purchase:
    One Month 6740 12680 9140
    Total Cost of Goods Sold 25760 26390 23750

    D2 Operations:
    Payroll expense 16400 17300 15500
    Rent expense 2000 2000 2000
    Utilities expense 1100 1200 1300
    Other operating expenses 5500 6600 4400
    Interest expense 800 800 800
    Total Cash For Operations 25800 27900 24000

    D3 Financing:
    Loan repayment 2100 2100 2100
    New equipment 15000
    Employee Bonus 12000
    Total Cash For Financing 14100 2100 17100

    E Total Cash Disbursement (D1+D2+D3) 65660 56390 64850

    F Ending Cash Balance (C-E) 26420 38130 54600

    ASSUMPTIONS:
    1 Insurance paid in advance in January for whole year
    1 month 2 month
    60% 40%
    22300
    19100 13380
    24600 11460 8920
    21300 14760 7640
    22200 12780 9840

    50% cash sales Cash Purchase 60% 40% ct 1 month


    16850 10110
    31700 19020 6740
    22850 13710 12680
    24350 14610 9140

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