Forecasted Sales

January
February
March
April
DATA OF BALANCE
Cash
Customers
November Sales
December Sales
Inventory of goods
Providers (goods)
Fixed charges
Depreciation

$
$
$
$

140,000.00
140,416.00
160,000.00
200,000.00

$ 100,000.00
$
$
$
$
$
$

36,000.00
80,000.00
52,000.00
45,000.00
15,000.00
5,000.00

January Sales
February Sales
March Sales

PREVIOUS STEP: Cell design the payment t

December Purchase
January Purchase
February Purchase
March Purchase

CASH BUDGET DESIGN

Opening balance
Deposits for the operation of the business
Money on hand
Business operation outputs
Payment to suppliers
Fixed charges
Sundry expen-ses 10%

Total business operation outputs

Receipts - Cash outflows at the end of mo

The surplus missing regarding minimum bal

that is: 10.000

Closing balance of cash-iering departm

Loan
Loan Payment
Interest

BUDGET FOR PURCHASES IN THE FIRST THREE MONTHS

JANUARY
$ 52,000.00
$ 123,312.00
$ 105,312.00
$ 70,000.00

Initial Inventory of goods

Purchase of goods
Final Inventory of goods
COST OF SALES

FEBRUARY
$ 105,312.00
$ 84,896.00
$ 120,000.00
$ 70,208.00

$ 123,312.00 $

Purchase of goods
Purchase = Cost

84,896.00

EARING REPORT
JANUARY
$ 140,000.00
$ 70,000.00
$ 70,000.00
$ 10,000.00
$
5,000.00
$ 14,000.00
$ 41,000.00

Sales
Cost of Sales 50%
Gross earnings of sales
Fixed charges
Fixed of depreciation
Sundry expen-ses 10%
Operating income

FEBRUARY
$ 140,000.00
$ 70,208.00
$ 69,792.00
$ 10,000.00
$
5,000.00
$ 14,000.00
$ 40,792.00

COST = BUDGET
PREVIOUS STEP: The cell design collections
Credit policy

1er month
2do month

60%
40%

SALES

November Sales
December Sales
January Sales
February Sales
March Sales

JANUARY
$ 36,000.00
$ 80,000.00 $ 48,000.00
$ 140,000.00
$ 140,000.00
$ 160,000.00
TOTAL OF MONTH
$ 84,000.00

PREVIOUS STEP: Cell design the payment to suppliers

December Purchase
January Purchase
February Purchase
March Purchase

PURCHASE
JANUARY
$ 45,000.00 $ 45,000.00
$ 123,000.00
$ 85,000.00
$ 110,000.00
TOTAL OF MONTH
$ 45,000.00

CASH BUDGET DESIGN

JANUARY
$ 10,000.00
$ 84,000.00
$ 94,000.00

Opening balance
Deposits for the operation of the business
Money on hand
Business operation outputs
Payment to suppliers

$
$
$
$

Fixed charges
Sundry expen-ses 10%

Total business operation outputs

Receipts - Cash outflows at the end of month

25,000.00
leftover
$ 15,000.00
$ 10,000.00

The surplus missing regarding minimum balance

that is: 10.000
Closing balance of cash-iering department
Loan
Loan Payment
Interest

45,000.00
10,000.00
14,000.00
69,000.00

20,000.00
$
$
$

20,000.00
400.00
12,600.00

MARCH
APRIL
$ 120,000.00
$ 110,000.00
$ 150,000.00
$ 80,000.00 $ 100,000.00
$ 110,000.00

MARCH
$ 160,000.00
$ 80,000.00
$ 80,000.00
$ 10,000.00
$
5,000.00
$ 16,000.00
$ 49,000.00

APRIL
$ 200,000.00
$ 100,000.00
$ 100,000.00
$ 10,000.00
$
5,000.00
$ 20,000.00
$ 65,000.00

FEBRUARY

MARCH

$
$

APRIL

32,000.00
84,000.00 $
$

MAY

56,000.00
84,000.00 $ 56,000.00
$
9,600.00 $ 64,000.00
$ 116,000.00 $ 140,000.00 $ 152,000.00

FEBRUARY

MARCH

APRIL

$ 123,000.00
$

85,000.00 $ 110,000.00

$ 123,000.00 $

85,000.00 $ 110,000.00

FEBRUARY
$ 25,000.00
$ 116,000.00
$ 141,000.00

MARCH
$ 14,000.00
$ 140,000.00
$ 154,000.00

APRIL
$ 22,600.00
$ 152,000.00
$ 174,600.00

$ 123,000.00 $ 85,000.00
$ 10,000.00 $ 10,000.00
$ 14,000.00 $ 16,000.00
$ 147,000.00 $ 111,000.00

$ 110,000.00
$ 10,000.00
$ 20,000.00
$ 140,000.00

6,000.00 $ 43,000.00 $ 34,600.00

missing
leftover
missing
$ 16,000.00 $ 33,000.00 $ 24,600.00
$ 10,000.00 $ 10,000.00 $ 10,000.00