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    Cash Budget: Month: April May June Cash Receipts Total Receipts 161,200 166,400 173,200 Cash Outflows

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    Menodiado Fam
    The document provides budgeted sales figures and cash budgets for Blades Pty Ltd for January to December. It also includes a cash flow statement, balance sheet, and sensitivity analysis. The cash budgets show projected cash receipts, cash outflows, cashflow surplus/deficit, and loan needs for April, May and June. The sensitivity analysis provides projected cash balances and accounts receivable through June based on varying sales amounts.

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    Cash Budget: Month: April May June Cash Receipts Total Receipts 161,200 166,400 173,200 Cash Outflows

    Uploaded by

    Menodiado Fam
    53 views5 pages
    The document provides budgeted sales figures and cash budgets for Blades Pty Ltd for January to December. It also includes a cash flow statement, balance sheet, and sensitivity analysis. The cash budgets show projected cash receipts, cash outflows, cashflow surplus/deficit, and loan needs for April, May and June. The sensitivity analysis provides projected cash balances and accounts receivable through June based on varying sales amounts.

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    The document provides budgeted sales figures and cash budgets for Blades Pty Ltd for January to December. It also includes a cash flow statement, balance sheet, and sensitivity analysis. The cash budgets show projected cash receipts, cash outflows, cashflow surplus/deficit, and loan needs for April, May and June. The sensitivity analysis provides projected cash balances and accounts receivable through June based on varying sales amounts.

    Copyright:

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

    Cash Budget: Month: April May June Cash Receipts Total Receipts 161,200 166,400 173,200 Cash Outflows

    Uploaded by

    Menodiado Fam
    The document provides budgeted sales figures and cash budgets for Blades Pty Ltd for January to December. It also includes a cash flow statement, balance sheet, and sensitivity analysis. The cash budgets show projected cash receipts, cash outflows, cashflow surplus/deficit, and loan needs for April, May and June. The sensitivity analysis provides projected cash balances and accounts receivable through June based on varying sales amounts.

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    © All Rights Reserved
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    Blades Pty Ltd

    Case Study
    Budgeted Sales:
    IN AUS$ IN AUS$
    January 158,000 July 190,000
    February 160,000 August 192,000
    March 164,000 September 210,000
    April 172,000 October 230,000
    May 176,000 November 260,000
    June 184,000 December 180,000

    Cash Budget
    Month: April May June

    CASH RECEIPTS
    Collections 161,200 166,400 173,200
    Total Receipts 161,200 166,400 173,200

    CASH OUTFLOWS
    Cost of sales 121500 126000 130500
    Operating expenses
    Salaries and Wages 10000 10000 10000
    Advertising and Promotion 1000 1000 1000
    Rent and Rates 0 0 4500
    Insurance 400 400 400
    Utilities 500 500 500
    Tax Payments 16000
    Purchase of Equipment 22300 29,000
    Total Payments 171700 166900 146900

    Cashflow Surplus/Deficit (-) (10,500) (500) 26,300

    Opening Cash Balance 20,000 20000 20,000

    Closing Cash Balance 9,500 19,500 46,300

    Loan needed/payment 10,500 500 -20000


    Loan interest repayment -535
    Projected Cash Balance, end 20,000 20,000 25,765

    Sensitivity Analysis:

    Balance Sheet
    Cash 25,765
    Accounts receivable 307200
    Fixed assets 215000 172,700-9,000+51,300
    Prepaid insurance 4000
    Total Assets 551,965

    Liabilities
    Accounts payable 69000 184,000X 0.75/2
    Income tax payable 35,106
    Capital 300,000
    Reserves 95,200
    Net income 52,659
    Total Equity 551965
    Collections

    January 158000
    February 47400 270600
    March 158600 276000
    April 161200 286800
    May 166400 296400
    June 173200 307200

    Totals

    500,800
    500,800 APRIL=(160,000+164,000)*0.75*0.5 MAY=(164,000+172,000)*0.75*0.

    378000
    0
    30000 =120,000/12
    3000 =12,000/12
    4500 =18,000/4
    1200 =4,800/12
    1500 =6,000/12
    16000
    51300
    485500

    15,300 APRIL=161,200-171,700 MAY=166,400-166,900

    15,300 TOTAL=500,800-485,500

    46,300 APRIL=-20,000+10,500 MAY=-20,000+500

    APRIL=-20,000-9,500 MAY=-20,000-19,500
    JUNE=-315-220
    46,300 APRIL=SUM=(9,500:10,500) MAY=SUM=(19,500:500)
    TOTAL=46,300

    =SUM(172,000:176,000)
    Income 532,000
    =532,000 X 0.75
    =SUM(172,000:176,000)

    Cost of Sales 399000 =532,000 X 0.75


    TOTAL=532,000-399,000
    Gross Profit 133,000
    Operating expenses
    Salaries and wages 30000
    Advertising and promotion 3000
    Rent and rates 4500
    Insurance 1200
    Utilities 1500
    Depreciation 4500
    Total expenses 44700 TOTAL=SUM(30,000:4,500)

    Operating income 88,300 TOTAL=133,000-44,700

    Interest expense 535 LOAN INTEREST REPAYMENT


    Earnings before tax 87,765 88,300-535

    Tax 35106 87,765 X 0.4

    Net income 52,659 87,765-35,106


    =(164,000+172,000)*0.75*0.5 JUNE=(172,000+176,000)*0.75*0.5

    66,400-166,900 JUNE=173,200-146,900

    000+500 JUNE=-20,000+26,300

    000-19,500

    M=(19,500:500) JUNE=SUM=(46,300:-20,000:-535)

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