OCT2010

CASH BUDGET FOR TH

MAY JUNE
(1) RECEIPTS
SALES 180,200 190,700

Cash Sales : 25% 45,050 47,675

Credit Sales:
1 month after sales (60%) 108,120
2 month after sales (15%)
*Other cash receipts
Cash Inflows
TOTAL CASH RECEIPTS 45,050 155,795

(2) DISBURSEMENTS

Purchases of Materials: (55%) 104,885 115,610

Cash (25%) 26,221 28,903
Credit payments:
First month after purchases (45%) 47,198
Second month after purchases (30%)

Utility 5,600 5,600

Administrative Expenses 38,040 40,140
Depreciation 5,000 5,000
Rent 2,200 2,200
Wages and Salary 15,200 15,200
Machine
TOTAL CASH DISBURSEMENTS 92,261 144,241

3) CASH RECONCILIATION

Net Cash Flow (Cash Receipts - Disbursements) (47,211) 11,554

(-) Interest (8% on RM120,000)
(-) Loan Payment
(+) Beginning Cash Balance
Total Cash
Minimum cash balance 10,000 10,000
Ending Cash Balance (Total Cash - Min Cash Balance) 12,200

SURPLUS / DEFICIT (Ending - Min Cash Balance) 2,200

 OCT2010 QUESTION 2
CASH BUDGET FOR THIRD QUARTER 2010 (RM)
JULY AUGUST SEPTEMBER OCTOBER NOVEMBER

210,200 240,600 300,000 210,000 200,000

52,550 60,150 75,000 52,500 50,000

114,420 126,120 144,360 180,000 126,000

27,030 28,605 31,530 36,090 45,000

20,000 15,000 10,000

214,000 229,875 260,890 268,590 221,000

132,330 165,000 115,500 110,000 -

33,083 41,250 28,875 27,500 -

52,025 59,549 74,250 51,975 49,500

31,466 34,683 39,699 49,500 34,650

5,600 5,600 5,600 5,600 5,600

44,040 50,120 62,000 44,000 42,000
5,000 5,000 5,000 5,000 5,000
2,200 2,200 2,200 2,200 2,200
15,200 15,200 15,200 15,200 15,200
15,000 15,000
188,613 228,602 247,824 200,975 154,150

25,388 1,274 13,066 67,615 66,850

(9,600)

12,200 17,988 9,261 12,327 69,942

27,988 19,261 22,327 79,942 136,792
10,000 10,000 10,000 10,000 10,000
17,988 9,261 12,327 69,942 126,792

7,988 (739) 2,327 59,942 116,792