The Sales Budget

1
The Sales Budget.
Nov
Dec
20,000
50,000
50
50
1,000,000 2,500,000
Budgeted Sells Unit

Selling Price per Unit
Total Budgeted Sells
2
Expected Cash Collection.
A/C Recv
Nov Sale
Dec Sale
Jan Sale
Feb Sale
March Sale
10%
60%
25%
10%
60%
25%
10%
60%
25%
10%
60%
25%
10%
60%
25%
in
in
in
in
in
in
in
in
in
in
in
in
in
in
in
Current
Next
Upnext
Current
Next
Upnext
Current
Next
Upnext
Current
Next
Upnext
Current
Next
Upnext
Month
Nov
10000 (As)
100,000
Dec
600,000
Month
250,000
Month
Month
Month
The Production Budget.
Dudgeted Sells.
Add: Ending Inventory.
(Half of Next Month.)
Total Needs
Less:Beginning Inventory.
Required Production
Nov
20,000
25,000
Dec
50,000
30,000
45,000
10000(A)
80,000
25,000
35,000
55,000
Direct Material.
Total Production.
Material Per Unit Pc.
Add: Ending Raw Material.
(20% of Next Month.)
Total Need.
Less : Begginging Inventory
Material To be Produce.
Nov
35,000
3
105,000
Dec
55,000
3
165,000
33,000
138,000
36,000
201,000
10000 A
33,000
128,000
168,000
Expected Cash Disbursment.
Nov
A/C Pay
Nov payment.(Payment to next month)
Each lb unit price is $5.
Dec Payment
Jan Payment
Feb payment
Dec
0
640,000
Total Cash Disbursments.
640,000
Direct Labour Cost.
Unit Of Production.
Labour cost per unit.
(Multiply)
Total Direct Labour Cost.
Nov
35,000
10.00
350,000
Dec
55,000
10.00
550,000
350,000
550,000
Manufacturing Overhead.
Nov
350
Dec
550
10,000
10,000
#REF!
#REF!
Factory Overhead
Less: Non Cash Cost
Cash Disbursment for MO
Cost Per Unit
Cost Per Unit
Ending Finish Goods Inventory Budget.

Production Cost Per Unit.
Unit
Direct material
Direct labour
Manufacturing Overhead.
Cost
3
0.01
1.00
5
10
0.205
Budgeted Finished Goods Inventory

Ending Finish Goods Inventory
Unit Production Cost
Ending Finished Goods Inventory.
Selling and Administration Expanse Budget.

No selling information.
10
Budgeted Income Statement.

ABC Textile.
Budgeted Income Statement.
For 3 Months ended March 31.
Sales
Cost Of Goods Sold
200,000
200,000
50
25.205
Gross Margin.
Less: S&A expanse
Operating Income
Interest
Net Income.
11
The Cash Budget.
Nov
Dec
Begging Cash Balance.

Add cash collection.
Less: Cash Disbursment.

Material
Labour
Manu Overhead.
Selling and Adm Cost
Total Cash Disbursments.
Ending Cash Balance.
12
Budgeted Balance Sheet.
ABC Textile.
Budgeted Balance Sheet.
For 3 Months ended March 31.
Current Asset
Cash
A/C recv FEB
A/C recv march
Raw Material Inventory
Finished Goods Inventory
Uncollectable money
Total Current Asset
Property and Equipment
Land
Equipmemt
Total Asset
Total Liabilities.
A/C payable
for March raw material.
Retain Earning.
Begging Cash
Net Income
Less: Divident
Common Stock.
Total Liabilities.
50,000
4,959,091
0
5,009,091
The Sales Budget.
Jan
60,000
50
3,000,000
Feb
60,000
50
3,000,000
Mar
Feb
Mar
80,000
50
4,000,000
Quarter.
200,000
50
10,000,000
pected Cash Collection.

Jan
Quarter.
250,000
250,000
1,500,000
1,800,000
1,500,000
625,000
300,000
1,800,000
750,000
300,000
1,800,000
400,000
400,000
2,950,000
7,725,000
Feb
Mar
60,000
80,000
40,000 50000 (A)
Quarter.
200,000
50,000
625,000
300,000
1,800,000
750,000
300,000
2,050,000
2,725,000
he Production Budget.
Jan
60,000
30,000
90,000
30,000
100,000
30,000
130,000
40,000
250,000
30,000
60,000
70,000
90,000
220,000
Direct Material.
Jan
60,000
3
180,000
42,000
222,000
Feb
70,000
3
210,000
Mar
90,000
3
270,000
Quarter.
220,000
3
660,000
54,000 60000(A)
264,000
330,000
60,000
720,000
36,000
42,000
54,000
36,000
186,000
222,000
276,000
684,000
ected Cash Disbursment.
Jan
Feb
Mar
Quarter.
640,000
840,000
1,110,000
840,000
930,000
1,110,000
1,110,000
3,520,000
930,000
840,000
930,000
Direct Labour Cost.

Jan
60,000
10.00
600,000
Feb
70,000
10.00
700,000
600,000
700,000
Mar
90,000
10.00
900,000
Quarter.
220,000
10.00
2,200,000
900,000
2,200,000
nufacturing Overhead.
Jan
25,000
Feb
25,000
10,000
15,000
25,000
Quarter.
75,000
10,000
10,000
30,000
15,000
15,000
45,000
TTL Manufacturing Cost

TTL UNIT
45,000
220,000
0.205
nish Goods Inventory Budget.
Total
15
10
0.205
25.205
50,000
25.205
1,260,227
Administration Expanse Budget.
Mar
geted Income Statement.
ABC Textile.
me Statement.
nded March 31.
10,000,000
5,040,909
4,959,091
0
4,959,091
0
4,959,091
The Cash Budget.
Jan
50,000
2,050,000
2,100,000
Feb
1,299,000
2,725,000
4,024,000
Mar
3,087,000
2,950,000
6,037,000
Quarter.
50000
7,725,000
7,775,000
186,000
600,000
15,000
0
801,000
222,000
700,000
15,000
0
937,000
276,000
900,000
15,000
0
1,191,000
2,929,000
1,299,000
3,087,000
4,846,000
4,846,000
dgeted Balance Sheet.
ABC Textile.
nce Sheet.
nded March 31.
60000X5
4,846,000
750,000
3,400,000
300,000
1,260,227
500,000
11,056,227
500,000
500,000
12,056,227
276000X5
1,380,000
5,009,091
5,667,136
12,056,227

The Sales Budget

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1

The Sales Budget.

Budgeted Sells Unit

Expected Cash Collection.

The Production Budget.

Expected Cash Disbursment.

Total Cash Disbursments.

Direct Labour Cost.

Cost Per Unit

Cost Per Unit

Ending Finish Goods Inventory Budget.

Budgeted Finished Goods Inventory

Selling and Administration Expanse Budget.

Budgeted Income Statement.

The Cash Budget.

Begging Cash Balance.

Less: Cash Disbursment.

Budgeted Balance Sheet.

for March raw material.

The Sales Budget.

pected Cash Collection.

ected Cash Disbursment.

Direct Labour Cost.

TTL Manufacturing Cost

nish Goods Inventory Budget.

Administration Expanse Budget.

geted Income Statement.

The Cash Budget.

dgeted Balance Sheet.

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