Nama: Yanti Riani

NIM: 2401953410
Kelas: LD53
 Bithlo Barbeceus
Cash Budget
For the Period June to September 2021
April May June July
Sales 291,000 365,000 387,000 329,000
Collections :
Cash 40%
First Month 45%
Second Month 15%

Date Function :
DATE (YEAR,MONTH,DAY)
1. YEAR(SERIAL_NUMBER)
2. MONTH (SERIAL_NUMBER)
3. DAY (SERIAL_NUMBER)
=DATE(YEAR(C4),MONTH(C4)+1,DAY(C4))
1/12/2021 2/12/2021

Calculating Text Strings :

Hello
World
Hello World
="For the Period "&TEXT(E4,"mmmm")&" to "&TEXT(H4,"mmmm yyyy")
er 2021
August September October
238,000 145,000 92,000

mmmm yyyy")
 Bithlo Barbeceus
Cash Budget
For the Period June to September 2021
April May June July
Sales 291,000 365,000 387,000 329,000
Collections :
Cash 40% 154,800 131,600
First Month 45% 164,250 174,150
Second Month 15% 43,650 54,750
362,700 360,500
er 2021
August September October Month
238,000 145,000 92,000 April
May
95,200 58,000 June
148,050 107,100 July
58,050 49,350 August
301,300 214,450 September
October
 Sales
291,000
365,000
387,000
329,000
238,000
145,000
92,000
 Bithlo Barbecues
Cash Budget
For the Period June to September 2015
April May June July
Sales 291,000 365,000 387,000 329,000
Collections:
Cash 40% 154,800 131,600
First Month 45% 164,250 174,150
Second Month 15% 43,650 54,750
Total Collections 362,700 360,500
Purchases 50% 182,500 193,500 164,500 119,000
Payments:
First Month 60% 116,100 98,700
Second Month 40% 73,000 77,400
Total Payments 189,100 176,100
5
August September October
238,000 145,000 92,000

95,200 58,000
148,050 107,100
58,050 49,350
301,300 214,450
72,500 46,000

71,400 43,500
65,800 47,600
137,200 91,100
 Bithlo Barbecues
Cash Budget
For the Period June to September 2015
April May June July August
Sales 291,000 365,000 387,000 329,000 238,000
Collections:
Cash 40% 154,800 131,600 95,200
First Month 45% 164,250 174,150 148,050
Second Month 15% 43,650 54,750 58,050
Total Collections 362,700 360,500 301,300
Purchases 50% 182,500 193,500 164,500 119,000 72,500
Payments:
First Month 60% 116,100 98,700 71,400
Second Month 40% 73,000 77,400 65,800
Total Payments 189,100 176,100 137,200

Collections 362,700 360,500 301,300

Less Disbursements:
Inventory Payments 189,100 176,100 137,200
Wages 20% 77,400 65,800 47,600
Lease Payment 10,000 10,000 10,000
Interest 30,000 0 0
Dividend (Common) 50,000 0 0
Taxes 25,000 0 0
Capital Outlays 0 200,000 0
Total Disbursments 381,500 451,900 194,800
September October
145,000 92,000

58,000
107,100
49,350
214,450
46,000

43,500
47,600
91,100

214,450

91,100
29,000
10,000
30,000
0
25,000
0
185,100
 Bithlo Barbecues
Cash Budget
For the Period June to September 2015
April May June July
Sales 291,000 365,000 387,000 329,000
Collections:
Cash 40% 154,800 131,600
First Month 45% 164,250 174,150
Second Month 15% 43,650 54,750
Total Collections 362,700 360,500
Purchases 50% 182,500 193,500 164,500 119,000
Payments:
First Month 60% 116,100 98,700
Second Month 40% 73,000 77,400
Total Payments 189,100 176,100

Collections 362,700 360,500

Less Disbursements:
Inventory Payments 189,100 176,100
Wages 20% 77,400 65,800
Lease Payments 10,000 10,000
Interest 30,000 0
Dividend (Common) 50,000 0
Taxes 25,000 0
Capital Outlays 0 200,000
Total Disbursements 381,500 451,900
Beginning Cash Balance 20,000 15,000
Collections - Disbursements -18,800 -91,400
Unadjusted Cash Balance 1,200 -76,400
Current Borrowing 13,800 91,400
Ending Cash Balance 20,000 15,000 15,000
Notes:
Minimum Acceptable Cash 15,000
August September
238,000 145,000

95,200 58,000
148,050 107,100
58,050 49,350
301,300 214,450
72,500 0

71,400 43,500
65,800 47,600
137,200 91,100

301,300 214,450

137,200 91,100
47,600 29,000
10,000 10,000
0 30,000
0 0
0 25,000
0 0
194,800 185,100
15,000 121,500
106,500 29,350
121,500 150,850
0 0
121,500 150,850
Windows
Block A5:H16 kemudian klik alt+shift+(tanda panah ke kanan)
MAC IOS
Block A5:C16 kemudian klik option+shift+(tanda panah ke kanan)
 Bithlo Barbecues
Cash Budget
For the Period June to September 2015
April May June July
Sales 291,000 365,000 387,000 329,000
Collections:
Cash 40% 154,800 131,600
First Month 45% 164,250 174,150
Second Month 15% 43,650 54,750
Total Collections 362,700 360,500
Purchases 50% 182,500 193,500 164,500 119,000
Payments:
First Month 60% 116,100 98,700
Second Month 40% 73,000 77,400
Total Payments 189,100 176,100

Collections 362,700 360,500

Less Disbursements:
Inventory Payments 189,100 176,100
Wages 20% 77,400 65,800
Lease Payments 10,000 10,000
Interest 30,000 0
Dividend (Common) 50,000 0
Taxes 25,000 0
Capital Outlays 0 200,000
Total Disbursements 381,500 451,900
Beginning Cash Balance 20,000 15,000
Collection - Disbursement -18,800 -91,400
Unadjusted Cash Balance 1,200 -76,400
Current Borrowing 13,800 91,400
Ending Cash Balance 20,000 15,000 15,000
Cumulative Borrowing 0 13,800 105,200
Notes:
Minimum Acceptable Cash 15,000
August September
238,000 145,000

95,200 58,000
148,050 107,100
58,050 49,350
301,300 214,450
72,500 0

71,400 43,500
65,800 47,600
137,200 91,100

301,300 214,450

137,200 91,100
47,600 29,000
10,000 10,000
0 30,000
0 0
0 25,000
0 0
194,800 185,100
15,000 16,300
106,500 29,350
121,500 45,650
-105,200 0
16,300 45,650
0 0
IF(E29<=$B34;$B34-E29;0)

Windows
Block A5:H26 kemudian klik alt+shift+(tanda panah ke kanan)
MAC IOS
Block A5:C26 kemudian klik option+shift+(tanda panah ke kanan)
 Bithlo Barbecues
Cash Budget
For the Period June to September 2015
April May June July
Sales 291,000 365,000 387,000 329,000
Collections:
Cash 40% 154,800 131,600
First Month 45% 164,250 174,150
Second Month 15% 43,650 54,750
Total Collections 362,700 360,500
Purchases 50% 182,500 193,500 164,500 119,000
Payments:
First Month 60% 116,100 98,700
Second Month 40% 73,000 77,400
Total Payments 189,100 176,100

Collections 362,700 360,500

Less Disbursements:
Inventory Payments 189,100 176,100
Wages 20% 77,400 65,800
Lease Payments 10,000 10,000
Interest 30,000 0
Dividend (Common) 50,000 0
Taxes 25,000 0
Capital Outlays 0 200,000
Total Disbursements 381,500 451,900
Beginning Cash Balance 20,000 15,000
Collection - Disbursement -18,800 -91,400
Unadjusted Cash Balance 1,200 -76,400
Current Borrowing 13,800 91,400
Ending Cash Balance 20,000 15,000 15,000
Cumulative Borrowing 0 13,800 105,200
Notes:
Minimum Acceptable Cash 15,000
August September
238,000 145,000

95,200 58,000
148,050 107,100
58,050 49,350
301,300 214,450
72,500 0

71,400 43,500
65,800 47,600
137,200 91,100

301,300 214,450

137,200 91,100
47,600 29,000
10,000 10,000
0 30,000
0 0
0 25,000
0 0
194,800 185,100
15,000 16,300
106,500 29,350
121,500 45,650
-105,200 0
16,300 45,650
0 0 105,200
IF(E29<=$B34;$B34-E29;-MIN(D32;E29-$B$34))

Windows
Block A5:H16 kemudian klik alt+shift+(tanda panah ke kanan)
MAC IOS
Block A5:C16 kemudian klik option+shift+(tanda panah ke kanan)
Scenario Summary
Current Values: Expenditure in June
Changing Cells:
June 0 200,000
July 200,000 0
August 0 0
September 0 0
Result Cells:
Max_Borrowing 105,200 213,800
Notes: Current Values column represents values of changing cells at
time Scenario Summary Report was created. Changing cells for each
scenario are highlighted in gray.
Expenditure in July Expenditure in August Expenditure in September

0 0 0
200,000 0 0
0 200,000 0
0 0 200,000

105,200 13,800 13,800

 Bithlo Barbecues
Cash Budget
For the Period June to September 2015
April May June
Collections 362,700
Less Disbursements:
Inventory Payments 189,100
Wages 20% 77,400
Lease Payments 10,000
Interest 30,000
Short-Term Interest Expense (Inc.) 0
Dividend (Common) 50,000
Taxes 25,000
Capital Outlays 0
Total Disbursements 381,500
Beginning Cash Balance 20,000
Collection - Disbursement -18,800
Unadjusted Cash Balance 1,200
Current Borrowing 13,800
Current Investing
Ending Cash Balance 20,000 15,000
Cumulative Borrowing (Investing) 0 13,800
Cumulative Interest Expense (Inc.) 0
Notes:
Minimum Acceptable Cash 15,000
Maximum Acceptable Cash 40,000
Borrowing Rate (Annual) 8% Monthly 0.67%
Lending Rate (Annual) 6% Monthly 0.50%
2015
July August September
360,500 301,300 214,450

176,100 137,200 91,100

65,800 47,600 29,000
10,000 10,000 10,000
0 0 30,000
92 702 0
0 0 0
0 0 25,000
200,000 0 0
451,992 195,502 185,100
15,000 15,000 15,506
-91,492 105,798 29,350
-76,492 120,798 44,856
91,492 -105,292 0

15,000 15,506 44,856

105,292 0 0 105,292
92 794 794
IF(E29<=$B34;$B34-E29;-MIN(D32;E29-$B$34))

Windows
Block A5:H16 kemudian klik alt+shift+(tanda panah ke kanan)
MAC IOS
Block A5:C16 kemudian klik option+shift+(tanda panah ke kanan)
 Bithlo Barbecues
Cash Budget
For the Period June to September 2015
April May June July
Beginning Cash Balance 20,000 15,000
Collection - Disbursement -18,800 -91,492
Unadjusted Cash Balance 1,200 -76,492
Current Borrowing 13,800 91,492
Current Investing 0 0
Ending Cash Balance 20,000 15,000 15,000
Cumulative Borrowing (Investing) 0 13,800 105,292
Cumulative Interest Expense (Inc.) 0 92
Notes:
Minimum Acceptable Cash 15,000
Maximum Acceptable Cash 40,000
Borrowing Rate (Annual) 8% Monthly 0.67%
Lending Rate (Annual) 6% Monthly 0.50%
August September
15,000 15,506
105,798 29,350
120,798 44,856
-105,292 0 -->
0 4,856
15,506 40,000
0 -4,856
794 794
Mengubah rumus Current Borrowing dari sebelumnya
Pada exhibit 3-6 kita sudah menghitung current borrowing, tapi karena sekarang kita mempertimbangkan
investment dan interest, jadi rumus pada current borrowing akan diubah.
IF(E30<$B$36,IF(D34<0,MAX($B$36+D34-E30,0),$B$36-E30),IF(D34>0,-MIN(D34,E30-$B$36),0)

105,292 --> C34+D31-D32

--> D35+E23

Windows
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MAC IOS
Block A5:C16 kemudian klik option+shift+(tanda panah ke kanan)
C34+D31-D32
 Bithlo Barbecues
Cash Budget
For the Period June to September 2015
April May June July
Beginning Cash Balance 15,000 15,000
Collection - Disbursement -18,775 -91,492
Unadjusted Cash Balance 20,000 -3,775 -76,492
Current Borrowing 0 13,775 91,492
Current Investing 5,000 -5,000 0
Ending Cash Balance 15,000 15,000 15,000
Cumulative Borrowing (Investing) -5,000 13,775 105,267
Cumulative Interest Expense (Inc.) -25 67
Notes:
Minimum Acceptable Cash 15,000
Maximum Acceptable Cash 15,000
Borrowing Rate (Annual) 8% Monthly 0.67%
Lending Rate (Annual) 6% Monthly 0.50%
August September
15,000 15,000
105,798 29,353
120,798 44,353
-105,267 0
531 29,353 -->
15,000 15,000
-531 -29,884
769 766
IF(AND(E30+E31<$B$37,D34<0),E30+E31-$B$37,IF(E30+E31>$B$38,E30+E31-$B$38,0))

105,267

Windows
Block A5:H16 kemudian klik alt+shift+(tanda panah ke kanan)
MAC IOS
Block A5:C16 kemudian klik option+shift+(tanda panah ke kanan)