Q4 Q1 Q2

Sales 200000 300000 400000

Purchase 126000 186000 246000
Q3 Q4 Total (Year)
500000 200000 1400000
305000 126000 863000
 Cash Budget
Descrition Q1
Beginning Balance 10000
Add: Cash Collection 261000
Total Cash Available 271000
Cash Disbursements for Mer. Purchase 174000
Cash Disbursements for S & A Exp. 75000
Dividend Payment 10000
Payment for Purchase of Land
Total Cash Disbursements 259000
Surplus/(Defict) 12000
(+) Borrowing
(-) Repayments (including interest)
Ending Cash Balance 12000
h Budget
Q2 Q3 Q4 Total
12000 10000 10800 10000
359000 457000 295000 1372000
371000 467000 305800 1382000
234000 293200 161800 863000
90000 105000 60000 330000
10000 10000 10000 40000
75000 48000 123000
409000 456200 231800 1356000
-38000 10800 74000 26000
48000 48000
-51600 -51600
10000 10800 22400 22400
1 Schedule of Cash Collections
Descrition Q1 Q2 Q3 Q4 Total
From last quarter (33%) 66,000 99,000 132,000 165,000 462,000
From current quarter (65%) 195,000 260,000 325,000 130,000 910,000
Total Collections 261,000 359,000 457,000 295,000 1,372,000

Alternative Format of Cash Ciollection Schedule

Descrition Q1 Q2 Q3 Q4 Total
From AR (last year) 66,000 66,000
From Quarter 1 195,000 99,000 294,000
From Quarter 2 260000 132000 392,000
From Quarter 3 325000 165000 490,000
From Quarter 4 130000 130,000
261,000 359,000 457,000 295,000 1,372,000

2 Schedule of Cash Disbursements

Descrition Q1 Q2 Q3 Q4 Total
For last quarter's purchase (20%) 25200 37200 49200 61000 172600
For current quarter's purchase (80%) 148800 196800 244000 100800 690400
Total Disbursements 174000 234000 293200 161800 863000

3. Schedule of Cash Disbursements for Selling & Admin Exp.

Descrition Q1
Budgted Fixed S & A Exp.
Add: Commission (15% of Sales)
Total Sell. & Admin. Exp.
Less: Depreciation
Cash Disbursemenst for S & A Exp.
Q2 Q3 Q4 Total
50000 50000 50000 50000 200000
45000 60000 75000 30000 210000
95000 110000 125000 80000 410000
20000 20000 20000 20000 80000
75000 90000 105000 60000 330000

Interest Calculation 3600