Cash Budget for CBM

Financial Management: Unit 5 - Short-Term Financial Management

Cash Budget

For Mar-2011 through Nov-2011 (x '000)

 

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Total

Beginning cash balance

$ 50.0 $ 50.0 $ 50.0 $ 50.0 $ 50.0 $ 50.0 $ 50.0 $ 50.0

 

 

Monthly Sales

$ 250.0 $ 275.0 $ 320.0 $ 450.0 $ 575.0 $ 700.0 $ 825.0 $ 350.0 $ 285.0

 

Cash Sales

$ 25.0 $ 27.5 $ 32.0 $ 45.0 $ 57.5 $ 70.0 $ 82.5 $ 35.0 $ 28.5 $ 403.0

Credit Sales

 

$ 162.5 $ 241.3 $ 276.8 $ 372.5 $ 486.3 $ 598.8 $ 711.3 $ 433.8 $ 3,283.0

Cash from operations

$ 25.0 $ 190.0 $ 273.3 $ 321.8 $ 430.0 $ 556.3 $ 681.3 $ 746.3 $ 462.3 $ 3,686.0

Total Available Cash

$ 75.0 $ 240.0 $ 323.3 $ 371.8 $ 480.0 $ 606.3 $ 731.3 $ 796.3 $ 462.3

 

 

 

 

 

 

 

 

 

 

 

 

Less:

 

 

 

 

 

 

 

 

 

 

COGS

 

$ 187.5 $ 206.3 $ 240.0 $ 337.5 $ 431.3 $ 525.0 $ 618.8 $ 262.5 $ 2,808.8 Lease

$ 15.0 $ 15.0 $ 15.0 $ 15.0 $ 15.0 $ 15.0 $ 15.0 $ 15.0 $ 15.0 $ 135.0 Admin Salaries

$ 35.0 $ 35.0 $ 35.0 $ 35.0 $ 35.0 $ 35.0 $ 35.0 $ 35.0 $ 35.0 $ 315.0 Misc Charges

$ 10.0 $ 10.0 $ 10.0

$ 10.0 $ 10.0 $ 10.0 $ 10.0 $ 10.0 $ 10.0 $ 90.0 Capital expenditures

 

 

 

$ 95.0 $ 95.0

Tax

 

 

 

$ 55.0 $ 55.0 $ 110.0 Total Disbursements

$ 60.0 $ 247.5 $ 266.3 $ 450.0 $ 397.5 $ 491.3 $ 640.0 $ 678.8 $ 322.5 $ 3,553.8

 

 

 

 

 

 

 

 

 

 

 

Cash Balance (Deficit)

$ 15.0 $ (7.5)

$ 57.0 $ (78.3)

$ 82.5 $ 115.0 $ 91.3 $ 117.5 $ 139.8

 

Minimum Cash Balance

$ 50.0 $ 50.0 $ 50.0 $ 50.0 $ 50.0 $ 50.0 $ 50.0 $ 50.0 $ 50.0 ...