CASH BUDGETING

ACCOUNT TITLE DEC JAN FEB MARCH APRIL MAY JUNE

Anticipated sales P250,000 P750,000 P1,250,000 P2,000,000 P1,750,000 P750,000

Cash sales 75,000 225,000 375,000 600,000 505,000 225,000

Accounts Collected – 1 monthly 157,500 472,500 787,000 1,260,000 1,102,500

log

Accounts Collected – 2 monthly 17,500 52,000 87,000 140,000

log

Other Cash receipts 50,000

Total Cash receipts 125,000 380,500 865,000 1,439,000 1,852,000 1,467,500

Disbursement

Variable cash disbursement P600,000 P700,000 P1,550,000 P1,450,000 P700,000 P350,000

Other cash Disbursement 1,250,000

Total Cash disbursement 600,000 1,950,000 P1,550,000 P1,450,000 750,000 300,000

Cash gain / loss during the month (475,000) (1,567,500 (685,500) (10,000) 1,122,500 17500
)

Cash beginning balance 450,000 (25,000) (1,592,500) (1,172,500) (2,287,500 (1,650,000)

)

Cash ending balance (25,000) (1,592,500 (2,277,500) (2,287,500) (,115,000) (1,147,500)

)
Deduct (500,000) (500,000) (300,000) (300,000) (300,000) (300,000)

Cumulative excess or shortage of (525,000) (2,577,500) (2,577,500) (2,587,500 (1,415,000) (297,500)

cash )