Dec Jan Feb March April May

Sales 180,000 170,000 195,000 140,000 170,000 250,000

CASH SALES 30% 54,000 51,000 58,500 42,000 51,000 75,000

CREDIT SALES 65% 117,000 110,500 126,750 91,000 110,500 162,500

PURCHASES 70% 126,000 119,000 136,500 98,000 119,000 175,000

Cash Receipt
30% : Cash sales 51,000 58,500 42,000 51,000
65% : Cash Credit 1 Month after 117,000 110,500 126,750 91,000
Dividend 33,000
TOTAL CASH RECEIPT 168,000 169,000 201,750 142,000

Purchses : 70% 1 month before sales 136,500 98,000 119,000 175,000

Cash Disbursement
100% Payments after 1 month 136,500 98,000 119,000 175,000
10% operating expenses 17,000 19,500 14,000 17,000
Rent 13,000 13,000 13,000 13,000
Salaries 20,000 20,000 20,000 20,000
Depreciation 16,000 16,000 16,000 16,000
Tax deposit 15,000
TOTAL CASH DISBURSEMENT 202,500 166,500 182,000 241,000

Cash Reconcilliation
Net monthly charges (Total Cash Re - Total
cash Dis.) - 34,500 2,500 19,750 - 99,000
Beginning charges 30,000 - 4,500 - 2,000 17,750
Ending charges 30,000 - 4,500 - 2,000 17,750 - 81,250
Less: Min Cash Balance 30,000 30,000 30,000 30,000
CASH SURPLUS/DEFICIT - 34,500 - 32,000 - 12,250 - 111,250
 June July
205,000 270,000

61,500 81,000
133,250 175,500

143,500 189,000
 Jan Feb March April May
Sales 2,500,000 2,600,000 2,650,000 3,630,000 3,850,000

Sales 20% 500,000 520,000 530,000 726,000 770,000

Credit 50% 1,250,000 1,300,000 1,325,000 1,815,000 1,925,000
Credit 20% 750,000 780,000 795,000 1,089,000 1,155,000

Purchases 60% 1,500,000 1,560,000 1,590,000 2,178,000 2,310,000

2,310,000 2,268,000

Payments 50% 750,000 780,000 795,000 1,089,000 1,155,000

50% 750,000 780,000 795,000 1,089,000 1,155,000

Cash Receipt
20% : Cash sales 726,000 770,000
50% : Cash Credit 1 Month after 1,325,000 1,815,000
30% : Cash Credit 2 Month after 780,000 795,000
TOTAL CASH RECEIPT 2,831,000 3,380,000

Purchses : 60% 1 month before sales 2,310,000 2,268,000

Cash Disbursement
1 mth after payments 50% 1,089,000 1,155,000
2 mth after payments 50% 795,000 1,089,000
Wages 30,000 30,000
Rent & other admin expenses 20,000 20,000
Selling Expenses 40,000 40,000
Tax repayment 30,000
Machine cost 70,000
Interest onterm loan 15,000
TOTAL CASH DISBURSEMENT 2,019,000 2,404,000

Cash Reconcilliation
Net monthly charges (Total Cash Re - Total
cash Dis.) 812,000 976,000
Beginning charges 80,000 892,000
Ending charges 892,000 1,868,000
Less: Min Cash Balance 20,000 20,000
CASH SURPLUS/DEFICIT 872,000 1,848,000
 June July
3,780,000 3,900,000

756,000 780,000
1,890,000 1,950,000
1,134,000 1,170,000

2,268,000 2,340,000
2,340,000

1,134,000 1,170,000
1,134,000 1,170,000

756,000
1,925,000
1,089,000
3,770,000

2,340,000

1,134,000
1,155,000
30,000
20,000
40,000

2,379,000

1,391,000
1,868,000
3,259,000
20,000
3,239,000
 April May June July August
Sales 600,000 500,000 520,000 550,000 530,000

Cash Sale 40% 240,000 200,000 208,000 220,000 212,000

1 month 30% 180,000 150,000 156,000 165,000 159,000
2 months 30% 180,000 150,000 156,000 165,000 159,000

Purchases 80 % 480,000 400,000 416,000 440,000 424,000

Cash Receipt
Cash Sale 40% 220,000 212,000
1 month 30% 156,000 165,000
2 months 30% 150,000 156,000
TOTAL CASH RECEIPT 526,000 533,000

Purchses : 80% 2 month before sales 416,000 448,000

Cash Disbursement
Payments after 1 month 424,000 416,000
Wages & Salaries (5% of sales) 27,500 26,500
Utilities payments 11,000 10,600
Rent expenses 13,000 13,000
Tax payments 5,000
Annual interest (9% of rm 800,000) 7,266.27 7,266.27

TOTAL CASH DISBURSEMENT 482,766.27 478,366.27

Cash Reconcilliation
Net monthly charges (Total Cash Re -
Total cash Dis.) 43,234 54,634
Beginning charges 10,000 53,234
Ending charges 53,234 107,867
Less: Min Cash Balance 50,000 100,000
CASH SURPLUS/DEFICIT 3,234 7,867
 Sep Oct Nov
520,000 560,000 580,000

208,000 224,000 232,000

156,000 168,000 174,000
156,000 168,000 174,000

416,000 448,000 464,000

208,000
159,000
165,000
532,000

464,000

448,000
26,000
10,400
13,000

7,266.27 Simple interest =P(1+RT)

= 800,000X(1+ 9%*1)
=872,000/12
504,666.27 = 7266.67

27,334
107,867
135,201
150,000
- 14,799