ROWENA'S CASH BUDGET

BASIC ASSUMPTIONS
SALES FORECAST
WAGES AND SALARIES
EXPENSES
CASH BUDGET
PESSIMISTIC
MOST LIKELY
OPTIMISTIC

Assumptions
Current Cash Balance
Sales Pattern
Collection of credit sales

Credit terms with supplies

Tax payment due in June
Min cash balance
Int. rate (credit line)
Inventory payment

10685
63% on credit
37% in cash
61.00% 1 to 30 days
27.00% 31 to 60 days
8.00% 61 to 90 days

30.00 days

66.00% of sales

SALES FORECAST
January (actual)
February (actual)
March (actual)
April
May
June
July
August
September

Pessimistic Most likely

Optimistic
$24,780
$20,900
$21,630
$19,100
$23,550 $25,750
$21,300
$24,900 $27,300
$23,300
$29,870 $30,000
$23,900
$27,500 $29,100
$20,500
$25,800 $28,800
$18,500
$21,500 $23,900

Wages and Salaries

April
May
June
July
August
September

$3,550.00
$4,125.00
$5,450.00
$6,255.00
$6,060.00
$3,525.00

EXPENSES
Utilities expenses
Rent
Truck loan

950 per month

2250 per month
427 per month

Other expenses
Insurance premiums
Office Supplies
Maintenance
Uniforms/cleaning
Office Cleaning Service
Internet and computer service
Computer supplies
Advertising
Legal and accounting fees
Miscelaneous expenses

1200 payable in april and september

125 per month
75 per month
80 per month
85 per month
225 per month
75 per month
450 per month
250 per month
95 per month

Total other expenses

2660

Cash Budget - most likely

Jan
Cash Receipts
Sales
Credit Sales (63%)
Cash Sales (37%)
Collections
30 days after sales (61%)
60 days after sale(27%)
90 days after sale (8%)
Total Collections
Total Cash Receipts
Cash Disbursement:
Purchases (inventory)
Rent
Utilities
Interest
Tax payment
Wages and Salaries
Insurance premiums
Truck loan
Office Supplies
Maintenance
Uniforms/cleaning
Office Cleaning Service
Internet and computer service
Computer supplies
Advertising
Legal and accounting fees
Miscelaneous expenses

Feb

March

April

$24,780
$15,611

$20,900
$13,167

$21,630
$13,627

$23,550
$14,837

$9,169

$7,733

$8,003

$8,714

$9,522.95

$8,031.87
$4,215.08

$8,312.41
$3,555.09
$1,248.91
$13,116.41
$21,830

$16,354.80
2250
950

$13,794.00
2250
950

$14,275.80
2250
950

125
75
80
85
225
75
450
250
95

$3,550.00
1200
427
125
75
80
85
225
75
450
250
95

2250
950

125
75
80
85
225
75
450
250
95

125
75
80
85
225
75
450
250
95

Total Cash Disbursement

Net cash flow
Beg. Cash balance
Ending cash balance
Minimum Cash Balance
Borrowing/repayment
Cash end of month (after loan)
Beg. Loan balance
Ending Loan balance
If ending cash balance < min cash balance then borrow from bank

$24,112.80
-$2,283
10685
$8,402
1500
0
$8,402
0
0

May

June

July

August

September

$24,900
$15,687

$29,870
$18,818

$27,500
$17,325

$25,800
$16,254

$21,500
$13,545

$9,213

$11,052

$10,175

$9,546

$7,955

$9,050.27
$3,679.26
$1,053.36
$13,782.89
$22,996

$9,569.07
$4,005.86
$1,090.15
$14,665.08
$25,717

$11,479.04
$4,235.49
$1,186.92
$16,901.45
$27,076

$10,568.25
$5,080.89
$1,254.96
$16,904.10
$26,450

$9,914.94
$4,677.75
$1,505.45
$16,098.14
$24,053

$15,543.00
2250
950

$16,434.00
2250
950

$19,714.20
2250
950

$18,150.00
2250
950
$27.60

$17,028.00
2250
950
$52.15

$4,125.00

3140
$5,450.00

$6,255.00

$6,060.00

427
125
75
80
85
225
75
450
250
95

427
125
75
80
85
225
75
450
250
95

427
125
75
80
85
225
75
450
250
95

427
125
75
80
85
225
75
450
250
95

$3,525.00
1200
427
125
75
80
85
225
75
450
250
95

$24,755.00

$30,111.00

$31,056.20

$29,324.60

$26,892.15

-$1,759
$8,402
$6,643
1500
0

-$4,394
$6,643
$2,249
1500
0

-$3,980
$2,249
-$1,731
1500
$3,231

-$2,874
$1,500
-$1,374
1500
$2,874

-$2,839
$1,500
-$1,339
1500
$2,839

$6,643

$2,249

$1,500

$1,500

$1,500

0
0

0
0

0
$3,231

$3,231
$6,105

$6,105
$8,944

Cash Budget - most likely

Jan
Cash Receipts
Sales
Credit Sales (63%)
Cash Sales (37%)
Collections
30 days after sales (61%)
60 days after sale(27%)
90 days after sale (8%)
Total Collections
Total Cash Receipts
Cash Disbursement:
Purchases (inventory)
Rent
Utilities
Interest
Tax payment
Wages and Salaries
Insurance premiums
Truck loan
Office Supplies
Maintenance
Uniforms/cleaning
Office Cleaning Service
Internet and computer service
Computer supplies
Advertising
Legal and accounting fees
Miscelaneous expenses

Feb

March

April

$24,780
$15,611

$20,900
$13,167

$21,630
$13,627

$25,750
$16,223

$9,169

$7,733

$8,003

$9,528

$9,522.95

$8,031.87
$4,380.08

$8,312.41
$3,555.09
$1,297.80
$13,165.30
$22,693

$16,354.80
2250
950

$13,794.00
2250
950

$14,275.80
2250
950

125
75
80
85
225
75
450
250
95

$3,550.00
1200
427
125
75
80
85
225
75
450
250
95

2250
950

125
75
80
85
225
75
450
250
95

125
75
80
85
225
75
450
250
95

Total Cash Disbursement

Net cash flow
Beg. Cash balance
Ending cash balance
Minimum Cash Balance
Borrowing/repayment
Cash end of month (after loan)
Beg. Loan balance
Ending Loan balance
If ending cash balance < min cash balance then borrow from bank

$24,112.80
-$1,420
10685
$9,265
1500
0
$9,265
0
0

May

June

July

August

September

$27,300
$17,199

$30,000
$18,900

$29,100
$18,333

$28,800
$18,144

$23,900
$15,057

$10,101

$11,100

$10,767

$10,656

$8,843

$9,895.73
$3,679.26
$1,053.36
$14,628.35
$24,729

$10,491.39
$4,380.08
$1,090.15
$15,961.62
$27,062

$11,529.00
$4,643.73
$1,297.80
$17,470.53
$28,238

$11,183.13
$5,103.00
$1,375.92
$17,662.05
$28,318

$11,067.84
$4,949.91
$1,512.00
$17,529.75
$26,373

$16,995.00
2250
950

$18,018.00
2250
950

$19,800.00
2250
950

$19,206.00
2250
950
$10.68

$19,008.00
2250
950
$28.15

$4,125.00

3140
$5,450.00

$6,255.00

$6,060.00

427
125
75
80
85
225
75
450
250
95

427
125
75
80
85
225
75
450
250
95

427
125
75
80
85
225
75
450
250
95

427
125
75
80
85
225
75
450
250
95

$3,525.00
1200
427
125
75
80
85
225
75
450
250
95

$26,207.00

$31,695.00

$31,142.00

$30,363.68

$28,848.15

-$1,478
$9,265
$7,787
1500
0

-$4,633
$7,787
$3,154
1500
0

-$2,904
$3,154
$249
1500
$1,251

-$2,046
$1,500
-$546
1500
$2,046

-$2,475
$1,500
-$975
1500
$2,475

$7,787

$3,154

$1,500

$1,500

$1,500

0
0

0
0

0
$1,251

$1,251
$3,296

$3,296
$5,772

Cash Budget - most likely

Jan
Cash Receipts
Sales
Credit Sales (63%)
Cash Sales (37%)
Collections
30 days after sales (61%)
60 days after sale(27%)
90 days after sale (8%)
Total Collections
Total Cash Receipts
Cash Disbursement:
Purchases (inventory)
Rent
Utilities
Interest
Tax payment
Wages and Salaries
Insurance premiums
Truck loan
Office Supplies
Maintenance
Uniforms/cleaning
Office Cleaning Service
Internet and computer service
Computer supplies
Advertising
Legal and accounting fees
Miscelaneous expenses

Feb

March

April

$24,780
$15,611

$20,900
$13,167

$21,630
$13,627

$25,750
$16,223

$9,169

$7,733

$8,003

$9,528

$9,522.95

$8,031.87
$4,215.08

$8,312.41
$3,555.09
$1,248.91
$13,116.41
$21,830

$16,354.80
2250
950

$13,794.00
2250
950

$14,275.80
2250
950

125
75
80
85
225
75
450
250
95

$3,550.00
1200
427
125
75
80
85
225
75
450
250
95

2250
950

125
75
80
85
225
75
450
250
95

125
75
80
85
225
75
450
250
95

Total Cash Disbursement

Net cash flow
Beg. Cash balance
Ending cash balance
Minimum Cash Balance
Borrowing/repayment
Cash end of month (after loan)
Beg. Loan balance
Ending Loan balance
If ending cash balance < min cash balance then borrow from bank

$24,112.80
-$2,283
10685
$8,402
1500
0
$8,402
0
0

May

June

July

August

September

$27,300
$17,199

$30,000
$18,900

$29,100
$18,333

$28,800
$18,144

$23,900
$15,057

$10,101

$11,100

$10,767

$10,656

$8,843

$9,895.73
$3,679.26
$1,053.36
$14,628.35
$24,729

$10,491.39
$4,380.08
$1,090.15
$15,961.62
$27,062

$11,529.00
$4,643.73
$1,297.80
$17,470.53
$28,238

$11,183.13
$5,103.00
$1,375.92
$17,662.05
$28,318

$11,067.84
$4,949.91
$1,512.00
$17,529.75
$26,373

$16,995.00
2250
950

$18,018.00
2250
950

$19,800.00
2250
950

$19,206.00
2250
950
$29.42

$19,008.00
2250
950
$47.05

$4,125.00

3140
$5,450.00

$6,255.00

$6,060.00

427
125
75
80
85
225
75
450
250
95

427
125
75
80
85
225
75
450
250
95

427
125
75
80
85
225
75
450
250
95

427
125
75
80
85
225
75
450
250
95

$3,525.00
1200
427
125
75
80
85
225
75
450
250
95

$26,207.00

$31,695.00

$31,142.00

$30,382.42

$28,867.05

-$1,478
$8,402
$6,079
1500
0

-$4,633
$6,079
$1,071
1500
0

-$3,015
$1,071
-$1,944
1500
$3,444

-$2,064
$1,500
-$564
1500
$2,064

-$2,494
$1,500
-$994
1500
$2,494

$6,079

$1,071

$1,500

$1,500

$1,500

0
0

0
0

0
$3,444

$3,444
$5,508

$5,508
$8,003

Cash Budget - most likely

Jan
Feb
March
April
May
June
July
August
September
Cash Receipts
Sales
###
###
###
###
###
###
###
###
###
Credit Sale $15,611 $13,167 $13,627 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
Cash Sales $9,169
$7,733
$8,003 #VALUE! #VALUE! #VALUE!
Collections
30 days after sales $9,522.71 $8,031.87 $8,312.47 #VALUE! #VALUE!
60 days after sale
$4,214.97 $3,555.09 $3,679.29 #VALUE!
90 days after sale
$1,248.88 $1,053.36 $1,090.16
Total Collections
### #VALUE! #VALUE!
Total Cash Receipts
#VALUE! #VALUE! #VALUE!
Cash Disbursement:
Purchases
Rent
Utilities
Interest
Tax payment
Wages and Salaries
Insurance premiums
Truck loan
Other expenses
Total Cash Disbursement
Net cash flow
Beg. Cash balance
Ending cash balance
Minimum Cash Balance
Borrowing/repayment
Cash end of month (after loan)
Beg. Loan balance
Ending Loan balance

#VALUE! #VALUE! #VALUE!

#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!

#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!

#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!

September