CARLSON COMPANY

Cash Budget
For the Month Ended 1une 30, 20X4


Beginning Cash, May 31, 20X4 $ 15000
Cash Receipts:
Collections Irom customers Irom:
June sales (.80 x $290) $232000
May sales (.5 x 24)* 12000
April sales 20000 264000
Total cash available during June $279000
Cash Disbursements:
On accounts payable oI May 31 $145000
On June purchases, .25 x $192 48000
Wages 36000
Utilities 5000
Advertising 10000
OIIice expenses 4000 248000
Ending Cash, June 30, 20X4 $ 31000


$24,000 20 oI May sales, 10 oI which or halI the remainder will be
collected in June. All oI April's remaining sales will be collected in June.
















MERRILL NEWS AND GIFTS
Budgeted Statement of Cash Receipts and Disbursements
For the Month Ending April 30, 20X7

Cash balance, March 31, 20X7 $ 100,000
Add receipts, collections Irom customers:
From April sales, 1/2 x $1,000,000 $500,000
From March sales, 4/5 x $450,000 360,000
From February sales 80,000 940,000
Total cash available beIore current Iinancing $1,040,000
Less disbursements:
Merchandise purchases, $450,000 x 40 $180,000
Payment on accounts payable 460,000
Payrolls 90,000
Insurance premium 1,500
Other expenses 45,000
Repayment oI loan and interest 97,200 873,700
Cash balance, April 30, 20X7 $ 166,300

For March - the 70.0;,-0 balance Irom March sales at March 31 is
$450,000; thereIore, 4/5( because its 40/50 will be collected in April
and 10/50 will be collected in May) will be received in April.