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    Fa correction test

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    domitioo

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    Fa correction test

    Uploaded by

    domitioo
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    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    1 views5 pages

    Fa correction test

    Uploaded by

    domitioo

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 5

    sales exp

    JAN FEB MAR AVR


    unit 20,000 24,000 28,000 35,000
    price/unit 8 8 8 8
    sales VAT EXC 160,000 192,000 224,000 280,000
    VAT 16,000 19,200 22,400 28,000
    SALES VAT INC 176,000 211,200 246,400 308,000

    Purchasing Exp (Units Nb)


    JAN FEB MAR AVR
    starting inv 21,600 25,200 31,500

    purchasing 27,600 34,300 44,000


    Ending inv 21,600 25,200 31,500 40,500

    Purchasing Exp (Value $)


    JAN FEB MAR AVR
    unit 27,600 34,300 44,000
    price/unit 5 5 5
    purchasing VAT EXC 138,000 171,500 220,000
    VAT 13,800 17,150 22,000
    PURCHASES VAT INC 151,800 188,650 242,000

    cash receipts
    JAN FEB MAR AVR
    sales cash 44,000 52,800 61,600 77,000
    sales M+1 88,000 105,600 123,200
    sales M+2 44,000 52,800
    total receipts 253,000

    Cash Disbursments
    JAN FEB MAR AVR
    purchases cash 94,325 121,000
    purchases M+1 94,325
    sales com 20,000 24,000 28,000 35,000
    salaries 22,000
    utilities 14,000
    insurance -
    depreciation -
    miscellaneous 3,000
    Land purch
    div 12,000
    intrest
    VAT TO PAY 400
    total disbursments 301,725
    UTILITIES VAT EXC 14,000 VAT DECLARATION JAN
    VAT 1,400 VAT COLLECTED 16,000
    UTILITIES VAT INC 15,400 VAT DEDUCT 13,800
    CREDIT OF VAT
    LAND VAT EXC 25,000
    VAT 2,500 VAT TO PAY 2,200
    LAND VAT INC 27,500
    VAT RATE 0.1
    MAY JUN JUL AUG SEP
    45,000 60,000 40,000 36,000 32,000
    8 8 8 8 8
    360,000 480,000 320,000 288,000 256,000
    36,000 48,000 32,000 28,800 25,600
    396,000 528,000 352,000 316,800 281,600

    MAY JUN JUL AUG SEP


    40,500 54,000 36,000 32,400 28,800

    58,500 42,000 36,400 32,400 3,200


    54,000 36,000 32,400 28,800 -

    MAY JUN JUL AUG SEP


    58,500 42,000 36,400 32,400 3,200
    5 5 5 5 5
    292,500 210,000 182,000 162,000 16,000
    29,250 21,000 18,200 16,200 1,600
    321,750 231,000 200,200 178,200 17,600

    MAY JUN JUL AUG SEP


    99,000 132,000 88,000 79,200 70,400 0.25
    154,000 198,000 264,000 176,000 158,400 0.50
    61,600 77,000 99,000 132,000 88,000 0.25
    314,600 407,000

    MAY JUN JUL AUG SEP


    160,875 115,500 91,000 81,000 8,000 0.50
    121,000 160,875 105,000 91,000 81,000 0.50
    45,000 60,000 40,000 36,000 32,000 1
    22,000 22,000
    14,000 14,000
    - -
    - -
    3,000 3,000
    25,000

    2,550
    (2,650) 11,100
    388,225 389,025
    FEB MAR AVR MAY JUN JUL AUG SEP
    19,200 22,400 28,000 36,000 48,000 32,000 28,800
    17,150 22,000 30,650 24,900 19,600 16,200 1,600 -
    0 0 0 -2650 0 0 0 0

    2,050 400 (2,650) 11,100 28,400 15,800 27,200


    cash Plan
    AVR MAY JUN
    total receipts 253,000 314,600 407,000

    total disb 301,725 388,225 389,025

    net cash flow (48,725) (73,625) 17,975


    starting cash 14,000 (34,725) (108,350)
    ending cash (34,725) (108,350) (90,375)
    minimum cash 10,000 10,000 10,000
    required total financing 45,000 109,000 101,000

    P/L

    AVR MAY JUN


    Sales 308,000 396,000 528,000
    COGS 175,000 225,000 300,000 5
    Profit margin 133,000 171,000 228,000
    COM 35,000 45,000 60,000
    Salaries 22,000 22,000 22,000
    Utilities 15,400 15,400 15,400
    Insurance 1,200 1,200 1,200
    Depreciation 1,500 1,500 1,500
    Mis 3,000 3,000 3,000
    Intrest 450 1,090 1,010
    Result 54,450 81,810 123,890

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