Forecast of cash receipts (Rs in '000s)

Nov Dec Jan Feb Mar

1 Sales 120 120 150 150 150
2 Credit sales 84 84 105 105 105
3 Cash sales 45 45 45
4 Collection of receivables
a Previous month 33.6 33.6 42 42
b Two months earlier 50.4 50.4 63
5 Sale of machine
6 Interest on securities
7 Total receipts (3 to 6) 129 137.4 150

Forecast of cash payments (Rs in '000s)

1 Purchases 60 60 60 60
2 Payment of accounts payable 60 60 60
3 Cash purchases 3 3 3
4 Wage payments 25 25 25
5 Manufacturing expenses 32 32 32
6 Genral, administrative, selling expenses 15 15 15
7 Dividends
8 Taxes
9 Acquisition of machinery 80
Total payments (2 to 9) 135 135 215

Summary of cash payments (Amount in '000s)

1 Opening balance 28 -8 -35.6
2 Receipts 129 137.4 150
3 Total receipt (A) 157 129.4 114.4
4 Total payments 135 135 215
5 mininum cash balance 30 30 30
6 Total cash required (B) 165 165 245
7 Surplus / deficit -8 -35.6 -130.6
eipts (Rs in '000s)
Apr May June
200 200 200
140 140 140
60 60 60

42 56 56
63 63 84
70
3
235 179 203

ments (Rs in '000s)

80 80 80
60 80 80
3 3 3
25 25 25
32 32 32
15 15 15
30
35

135 155 220

ents (Amount in '000s)

-130.6 -60.6 -66.6
235 179 203
104.4 118.4 136.4
135 155 220
30 30 30
165 185 250
-60.6 -66.6 -113.6