1

The Sales Budget.

Nov
Dec
20,000
50,000
50
50
1,000,000 2,500,000

Budgeted Sells Unit
Selling Price per Unit
Total Budgeted Sells
2

Expected Cash Collection.

A/C Recv
Nov Sale

Dec Sale

Jan Sale

Feb Sale

March Sale

10%
60%
25%
10%
60%
25%
10%
60%
25%
10%
60%
25%
10%
60%
25%

in
in
in
in
in
in
in
in
in
in
in
in
in
in
in

Current
Next
Upnext
Current
Next
Upnext
Current
Next
Upnext
Current
Next
Upnext
Current
Next
Upnext

Month

Nov
10000 (As)
100,000

Dec

600,000
Month

250,000

Month

Month

Month

3

The Production Budget.

Dudgeted Sells.
Add: Ending Inventory.
(Half of Next Month.)
Total Needs
Less:Beginning Inventory.
Required Production

Nov
20,000
25,000

Dec
50,000
30,000

45,000
10000(A)

80,000
25,000

35,000

55,000

(Payment to next month) Each lb unit price is $5. Nov 35.000 3 165.000 6 Direct Labour Cost. Total Production.000 36.000 Dec 55.000 Total Cash Disbursments.000 33.000 10.000 128.000 138.000 201.000 550.000 350.4 Direct Material. 640.000 5 Expected Cash Disbursment.00 350.000 Dec 55. Dec Payment Jan Payment Feb payment Dec 0 640. Nov 35. Nov A/C Pay Nov payment.000 3 105.000 10.000 168. Material Per Unit Pc. Labour cost per unit.00 550. Add: Ending Raw Material.000 10000 A 33. Less : Begginging Inventory Material To be Produce. (20% of Next Month. Unit Of Production.) Total Need. (Multiply) Total Direct Labour Cost.000 .

7 Manufacturing Overhead. Production Cost Per Unit. . No selling information.000 #REF! #REF! Factory Overhead Less: Non Cash Cost Cash Disbursment for MO Cost Per Unit Cost Per Unit 8 Ending Finish Goods Inventory Budget. Nov 350 Dec 550 10.205 Budgeted Finished Goods Inventory Ending Finish Goods Inventory Unit Production Cost Ending Finished Goods Inventory. 9 Selling and Administration Expanse Budget. Unit Direct material Direct labour Manufacturing Overhead. Cost 3 0.000 10.00 5 10 0.01 1.

000 50 25.205 Gross Margin. Less: Cash Disbursment. . 12 Budgeted Balance Sheet. Material Labour Manu Overhead. Budgeted Income Statement.10 Budgeted Income Statement. Add cash collection. ABC Textile. Nov Dec Begging Cash Balance. Sales Cost Of Goods Sold 200. 11 The Cash Budget. Selling and Adm Cost Total Cash Disbursments. Ending Cash Balance. For 3 Months ended March 31. Less: S&A expanse Operating Income Interest Net Income.000 200.

959. Begging Cash Net Income Less: Divident Common Stock. Budgeted Balance Sheet. A/C payable for March raw material. Current Asset Cash A/C recv FEB A/C recv march Raw Material Inventory Finished Goods Inventory Uncollectable money Total Current Asset Property and Equipment Land Equipmemt Total Asset Total Liabilities.000 4. Retain Earning.091 .ABC Textile. For 3 Months ended March 31.009.091 0 5. 50. Total Liabilities.

000 50 4.000 Quarter.000 2.000. Jan 60.000 1.000 250.000.000 625. 200.000 1.000 50000 (A) Quarter.000 Mar Feb Mar 80.500.950.000 30.000 Feb Mar 60.000 80. Jan 60.000 1.000 400.000 50 3.000 300.800.000 300.500.000 100.000 2.725.The Sales Budget.000 90.000 Feb 60.800.000 30.000 40.000 625.725.050.000 2.000 30.000 750.000 50.000 300.000 70.000 750.800.000 40.000 90.000 50 10.000 250.000 30. Jan Quarter.000 1.000 220.000 1.000 .000 1.000 300. 250.000 400.000 he Production Budget.000 50 3.000 7. 200.000 130.000.000 pected Cash Collection.000.800.000 60.

000 276.200.110.000 330.000 700. Jan 60.000 54. 640.000 930.110.000 Mar 90.000 3 210.000 . 220.000 186.000 Direct Labour Cost.000 60000(A) 264.000 600.000 840.000 720. Jan Feb Mar Quarter.520.00 700.000 Feb 70.000 222.000 3 180.000 3 270.000 10.000 930.000 10.000 1.110.000 42.00 600.000 ected Cash Disbursment.000 900.000 3.000 36.000 Feb 70.Direct Material.00 2. 220.000 54.000 684.200.000 2.000 36.000 222.000 Quarter.000 10.00 900.000 42.000 1.000 10.000 Quarter.000 Mar 90.000 840.000 930.000 1.000 3 660. Jan 60.000 840.000 60.

000 30.000 0.000 15.nufacturing Overhead. Mar .000 45.000 Quarter.000 15.000 10.227 Administration Expanse Budget.205 1.000 TTL Manufacturing Cost TTL UNIT 45.000 10.000 25.260.000 10.205 nish Goods Inventory Budget. Total 15 10 0.000 Feb 25.205 25. 75. Jan 25.000 15.205 $ 50.000 220.000 25.

091 0 4.000 2.087.846.000 15.000 222.000 276.000 5.725.037.100.000 4.024.000 2.000 186.725.000 7.000 600.959. nded March 31. 50000 7.846.775.950.000 6.909 4.091 The Cash Budget.000 15.091 0 4.geted Income Statement.000 dgeted Balance Sheet.087.000 2.000 0 801. ABC Textile.000 15.000 Feb 1.000 4.000 Mar 3.000 0 1. 10.191.000 0 937.000 700.000.040. Jan 50.959. .959.000 900.299.000 Quarter.000 2. me Statement.000 2.299.000 4.000 3.929.000 1.050.

000 3.380.227 .000 500.056.667.000 12. nce Sheet.091 5.227 500.400.000 11.000 5.000 1.ABC Textile. nded March 31.000 750.846.009.056.260.136 12. 60000X5 4.227 276000X5 1.227 500.056.000 300.