Cash flow forecast

Exam practice question 1

Exam practice question 2

(110,000 – 120,000) + 50,000 = 40,000

Exam practice question 3

80,000 – 12,000 – 18,000 = 60,000

Exam practice question 4

a. The cash flow statement shows the actual cash inflows and outflows for a specified time.
b. 532,500 – 352,500 = 180,000
c. 180,000 + 135,500 = 315,500

Exam practice 5 question

Cash flow forecast for Mustango Inc.

All figures in $000 December January February

Opening balance 0 (780) 1,270
Cash inflows
Cash sales revenue 8,500 6,500 7,500
Tax refund 0 4,000 (0)
Total cash inflows 8,500 10,500 7,500
Cash outflows
Cost of sales 5100 3900 4500
Salaries and wages 2000 2000 2000
Rent 1800 1800 1800
Other costs 380 300 400
Total cash outflows 9,280 8,000 8700
Net cash Flow (780)
Closing balance (780) 1,270 520
Cash flow forecast for Asllani Co.

All figures in $000 December January February

Opening balance 0 0 (80)
Cash inflows
Cash sales revenue 600 500 700
Tax refund 0 0 10
Total cash inflows 600 500 710
Cash outflows
Rent 15 15 15
Packaging 30 50 70
Salaries and wages 360 350 490
Cost of sales 180 150 210
Heating and lighting 10 10 10
Delivery 5 5 5
Total cash outflow 600 580 800
Net cash flow 0 (80) (90)
Closing Balance 0 (80) (10)