SALES BUDGET jan feb sales volume (units) unit price sales revenue ($) cash sales credit

sales cash collection from two months ago previous month this month Total cash collection

mar

apr

may

jun

say 40% cash, 60% credit

sales in PL debtor in BS

say 2 month credit

cash budget

DIRECT MATERIAL BUDGET jan feb sales volume (units) material A usage X piece/unit
LESS opening stock (pieces) ADD required closing stock (pieces)

mar

may

jun

unit material A purchased (pieces) Value of material A purchased @ $y/piece material B usage X piece/unit
LESS opening stock (pieces) ADD required closing stock (pieces)

unit material B purchased (pieces) Value of material B purchased @ $y/piece material C usage X piece/unit
LESS opening stock (pieces) ADD required closing stock (pieces)

unit material C purchased (pieces) Value of material purchased @ $y/piece Total Material Purchase Expenditure $

PURCHASE BUDGET (pieces) jan feb mar Closing Stock (pieces) Sales Volume (pieces) Peak Inventory Level (pieces) less Opening Stock (pieces)

apr

may jun desired level

Purchases (pieces) Purchases $x/pieces cash payment credit payment

say 40% cash, 60% credit 3 purchases months PL creditor BS

PURCHASE BUDGET ($) jan feb

mar

apr

may jun desired level say 60% sales revenue closing stock BS,PL

Closing Stock ($)

Cost of Sales ($) Peak Inventory Level ($) less Opening Stock ($) Purchases ($) cash payment credit payment

Trading PL opening stock PL PL

creditor BS

DIRECT LABOUR BUDGET jan feb sales volume Skill A hours required x hr /unit Skill A labour cost $x/hr Skill B hours required x hr /unit Skill B labour cost $x/hr Skill C hours required x hr /unit Skill C labour cost $x/hr Total Labour cost $

mar

may

jun

DIRECT MACHINE USAGE BUDGET jan feb sales volume Machine A hours required x hr/unit Machine A running cost $x/hr Machine B hours required x hr/unit Machine B running cost $x/hr Machine C hours required x hr/unit Machine C running cost $x/hr Total Machine running cost $

mar

may

jun

july

PRODUCTION BUDGET jan feb Total Material Purchase Expenditure $ Total Labour cost $ Total Machine running cost $ OTHERS $ Total Production Expenditure $

mar

may

jun

jul

INDIRECT OVERHEAD BUDGET Incurred jan feb Wages Sales Commission Rent Fixed Expenses Variable Expenses Depreciation Total Overhead cost

mar

may

jun

Cashflow ($) Wages ( this month) Sales Commission (this month) Sales Commission (credit) Rent ( this month) Rent (credit) Rent ( prepay) Fixed Expenses Variable Expenses Depreciation Total payment $

jan

feb

mar

may

jun

Note Accrued Payment and expenses for BS

OPERATION BUDGET jan feb Total Production Expenditure $ Total OVERHEADS $ OTHERS $ Total Operation Expenditure $

mar

may

jun

jul

CAPITAL EXPENDITURE BUDGET ASSET Jan Feb Mar New Equipment 1 Cost
cash payment credit payment

may

jun

jul

New Equipment 2 Cost

cash payment credit payment

Total cash payment

ASSET Existing

Cost/WDA

DEPRECIATION TABLES Annual Monthly Depreciation Depreciation Jan Rate%

Feb

Mar

may

jun

Additional Total Depreciation

jul

CASH FLOW FORECAST/BUDGET april may june july august Opening Balance $11,000 $11,000 $11,000 $11,000 $11,000 Total Cash Receipt 80000
Shares capital sales others

80000 80000

Total Cash Payment

purchases personel expenses machines expenses capital expenditure others

Surplus / Deficit ADD borrowing LESS repayment Less interest Closing Balance

BUDGETED PROFIT AND LOSS ACCOUNT Jan Feb Mar Sales Cost of Sales Gross Profit ADD Income LESS expenses LESS depreciation LESS interest Net Profit Taxation Dividend Retained Profit

may

jun

jul

Budget reference sales production income expenditure depreciaation investment

BUDGETED BALANCED SHEET Jan FIXED ASSET

Land & Building Equipment Motor Vehicles

Budget reference capital and depreciation

others CURRENT ASSET

Cash Stock Trade Debtor Operation Debtor others

cash budget production/purchase/material sales operation

CURRENT LIABILITIES
Trade Creditors Operation Creditors Corporation Tax Bank Overdraft others

production/purchase/material operation cash budget

Net Current Asset Financed by Long term Liability Ordinary Shares Capital others Retained Profit

cash budget Cash budget Profit & Loss

BUDGETED CASH FLOW STATEMENT increase/ decrease

Opening Stock Debtors Creditors Cash

Close

BUDGETED CASH FLOW STATEMENT increase/ decrease comments Operation Activities Net Profit Creditor Depreciation Stock Debtors Net Cash Flow Operation Investment Activities Purchase of Fixed Asset Financing Activities Dividend paid Net Cash Flow opening cash closing cash