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    Budget

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    Bành Đức Hải
    The document contains a cash budget for April, May, and June that includes expected cash receipts, payments, and balances. It also includes budgets for sales, production, materials, labor, expenses, and net income. Key figures are sales of $1.43 million, cost of goods sold of $1.19 million, operating expenses of $173,100 and net income of $42,510. Ending cash balance for June is budgeted at $40,000.

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    Budget

    Uploaded by

    Bành Đức Hải
    35 views49 pages
    The document contains a cash budget for April, May, and June that includes expected cash receipts, payments, and balances. It also includes budgets for sales, production, materials, labor, expenses, and net income. Key figures are sales of $1.43 million, cost of goods sold of $1.19 million, operating expenses of $173,100 and net income of $42,510. Ending cash balance for June is budgeted at $40,000.

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    budget

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    The document contains a cash budget for April, May, and June that includes expected cash receipts, payments, and balances. It also includes budgets for sales, production, materials, labor, expenses, and net income. Key figures are sales of $1.43 million, cost of goods sold of $1.19 million, operating expenses of $173,100 and net income of $42,510. Ending cash balance for June is budgeted at $40,000.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    35 views49 pages

    Budget

    Uploaded by

    Bành Đức Hải
    The document contains a cash budget for April, May, and June that includes expected cash receipts, payments, and balances. It also includes budgets for sales, production, materials, labor, expenses, and net income. Key figures are sales of $1.43 million, cost of goods sold of $1.19 million, operating expenses of $173,100 and net income of $42,510. Ending cash balance for June is budgeted at $40,000.

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    You are on page 1of 49

    1 Cash receipt for november

    from october 15200


    from november 37800
    total 53000
    2 profit for novembet
    sales 54000
    cost of gold sold 37800
    gross margin 16200
    depreciation 3600
    other expensive 4520
    profit 8080
    3 account payable at november
    opening 20000
    purchase on credit
    for november 7560
    for december 22400
    payment 20000

    closing balance 29960


    4 Inventory at 30 November
    opening 30240
    purchase 29960
    cost of goods for sale 60200
    less cost of good sold 22400
    closing inventory 37800
    1. EXPECTED CASH RECEIPTS DURING AUGUST

    FROM JUNE 12000


    FROM JULY 58500
    FROM AUGUST 198000

    TOTAL 268500
    2.EXPECTED CASH PAYMENTS DURING AUGUST

    PURRCHASE ON CREDIT
    FOR AUGUST 294000
    TOTAL CASH DIS 294000

    3.EXPECTED CASH BALANCE ON 31 AUGUST


    OPENING 110000
    TOTAL CASH RECE 268500
    LESS TOTAL CASH 294000
    CASH EXCESS 84500
    PRODICTION BUDGET APRIL MAY JUNE AUGUST

    Sales Unit Forecasted 500 580 540 620


    Beginning Inventory of Finished Goods 190 145 135
    Planned Ending Units of Inventory 145 135 155
    Units to be Produced 455 570 560
    DAU KY + SAN XUA- CUOI KY DANG CO

    500 = 190 + X - 145


    DIRECT MATREIAL BUDGET
    APRIL MAY JUNE
    FORECAST 9100 11400 11200
    BEGINING 2652 3420 2700
    ENDING 3420 2700 3100
    PRODUCTION 9868 10680 11600
    DIRECT LABOUR BUDGET
    JULY AUGUST SEPTEMBER
    1240 1360 1080
    24800 27200 22680
    DIRECT MATERIAL BUDGET
    SECOND THIRD
    FRORECAST 25200000 5512500
    BEGINING 7560000 1653750
    ENDING 1653750
    PRODUCTION 19293750
    DIRECT LABOUR BUDGET 86400
    FACTORY OVETHEAD BUDGET 555600
    RAW MATERIAL APRIL MAY JUNE

    FORECAST 2500 2900 2650


    BEGINING 580 745 670
    ENDING 870 795 600
    PRODUCTION 2210 2850 2720
    DIRECT LABOUR APRIL MAY JUNE
    17680 22800 21760

    A FACTORY OVERHEAD BUDGET APRIL MAY JUNE

    VARIABLE 22100 28500 27200


    FIX 8000 8000 8000
    TOTAL 30100 36500 35200
    PRODUCTION BUDGET SEPTEMBEROCTOBER NOVEMBER

    FORECAST 4000 5000 7000


    BEGINING 2400 3000 4200
    ENDING 3000 4200 4560
    PRODUCTION 4600 6200 7360
    PRODUCTION BUDGET APRIL MAY JUNE

    FORECAST 3000 4000 6000


    BEGINING 900 1200 1800
    EDNING 1200 1800 600
    PRODUCTION 3300 4600 4800
    PRODUCTION BUDGET SECOND THIRD

    FORECAST 450000 525000


    BEGINING 75000 105000
    EDNING 105000 95000
    PRODUCTION 480000 515000
    CASH RECEIPT APRIL MAY JUNE

    BEGINING 400000
    FOR APRIL 367500
    TOTAL 767500 37450 392000
    DIRECT MATERIAL BUDGET SECONDQUARTER

    FORECAST 360000
    BEGINING 72000
    ENDING 83200
    PRODUCTION 371200
    PRICE 631040
    DIRECT LABOUR BUDGET SECOND

    216000
    DIRECT MATERIAL SEPTEMBET OCTOBER

    FORECAST 9200 12400


    BEGINING 3680 4960
    ENDING 4960 4640
    PRODUCTION 10480 12080
    TOTAL COST OF DIRECT MATERIAL PURCHASE 41920 48320

    DIRECT LABOR SEPTEMBET OCTOBER


    58880 79360
    FACTORY OVERHEAD SEPTEMBET OCTOBER

    BUDGET VARIABLE OBERHEAD 7360 9920


    BUDGET FIXED OVERHEAD 10000 10000
    BUDGET TOTAL OVERHEAD 17360 19920
    CASH BUDGET JANUARY FEBRUARY MARCH

    OPENING 30000 30000 49400


    RECEIPT 525000 400000 450000
    DISBURSEMENTS 475000 350000 525000
    PRELIMINARY CASH BALANCE 80000 80000 -25600
    ADDITION LOAN FROM THE BANK 150000
    REPAYMENT OF LOAN TO BAN 50000 30600
    ENDING 30000 49400 124400
    1. SALE BUDGET APRIL MAY JUNE

    PROJECT UNIT SALE 20,500 19,500 20,000


    PRICE 24 24 24
    PROJECTING SALE 488,925 465,075 477,000
    2 PRODUCTION BUDGET APRIL MAY JUNE

    FORECAST 20,500 19,500 20,000


    BEGINING 16,400 15,600 16,000
    ENDING 15,600 16,000 16,400
    PRODUCTION 19,700 19,900 20,400
    3.RAW MATERIAL BUDGET APRIL MAY JUNE

    FORECAST 9,850 9,950 10,200


    BEGINING 4,925 4,975 5,100
    ENDING 4,975 5,100 4,000
    PRODUCTION 9,900 10,075 9,100
    20 20 20
    PURCHASE 198,000 201,500 182,000

    4.DIRECT LABOUR BUDGET APRIL MAY JUNE


    147,750 149,250 153,000
    5. FACTORY OVERHEAD BUDGET APRIL MAY JUNE

    VARIABLE 26,595 26,865 27,540


    FIX 20,000 20,000 20,000
    TOTAL 46,595 46,865 47,540

    6.SELLING EXPENSES BUDGET APRIL MAY JUNE


    8% 8% 8%
    SALE COMISSION 39,114 37,206 38,160
    manager salary 3,000 3,000 3,000
    budget selling expenses 42,114 40,206 41,160

    7general budget APRIL MAY JUNE

    ADMINISTRATIVE SALARIES 12,000 12,000 12,000


    INTEREST LONG TER NOTE PAYABLE 4,500 4,500 4,500
    16,500 16,500 16,500
    8. CASH BUDGET APRIL MAY JUNE
    BEGINING 40,000 83,347 124,296
    CASH RECEIPT 488,926 481,770 468,653
    TOTAL CASH AVAIABLE 528,926 565,117 592,948
    CASH DIBUREMENT
    PAY FOR MATERIAL 200,500 198,000 201,500
    PAY FOR DR LABOUR 147,750 149,250 153,000
    PAY FOR VARIABLE 26,595 26,865 27,540
    SALES COMMISSION 39,114 37,206 38,160
    SALARIES
    SALES 3,000 3,000 3,000
    ADMINISTRATIVE 12,000 12,000 12,000
    DIVIDENDS 10,000
    INTEREST LONG TER NOTE PAYABLE 4,500 4,500 4,500
    INTEREST ON BANK LOAN
    MARCH 12,000 1% 120
    PURCHASE EQUIPMENT 130,000
    TOTAL CASH DISBURSEMENT 433,579 440,821 569,700
    PRELIMINARY CASH BALANCE 95,347 124,296 23,248
    AD FROM BANK 16,752 40,000
    REPAY OF LOAN TO BANK 12,000
    ENDING CASH BALANCE 83,347 124,296 40,000
    9. BUDGET INCOME STATEMENT
    SALES 1,431,000
    COST OF GOLD SOLD 60,000 1,192,500
    GROSS PROFIT 238,500
    EXPENSES
    SALES COMMISSION 114,480
    SALARIES 9,000
    ADMINISTRATIVE 36,000
    INTEREST LONG TER NOTE PAYABLE 13,500
    INTEREST ON BANK LOAN 120
    TOTAL OPERA EXPENSES 173,100
    INCOME BEFORE INCOME TAX 65,400
    INCOME TAX 22,890
    NET INCOME 42,510

    10. BUDGETED BALANCE SHEET


    ASSEST
    CASH 40,000
    AR 333,900
    RAW MATERIAL 80,000
    IVENTORY 325,540
    TOTAL 779,440
    EQUIPMENT 730,000
    KHẤU HAO 210,000
    1,299,440

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