-11000
26400
15400
increase
increase
increase
increase
17600
8800
3300
2200
31900
in
in
in
in
Account reciveable
acoount payable
Accured salaries
other Accuruals
47300
-29700
0
-29700
17600
4400
22000
Name:Pankaj Jangam.
Roll No :2014PGP142
Section:B
Problem 11-5
A
34500
345
27600
-17250
-345
-17250
-8625
-2070
-1035
-1725
-6900
7245
3105
-3450
-345
-3450
3450
3450
3450
6900
Case 11-1
March
May
July
Net income
Increase in account recievable
Increase in inventory
cash from operation
30000
-55000
-17500
-42500
50000
-55000
-17500
-22500
70000
-55000
-17500
-2500
Proceed of debt
Cash increase/Decrease
0
-42500
22500
0
2500
0
72500
30000
0
0
0
0
Operating expenses
Sales
Cost of sales
Gross Margin
Other Expenses
Net income
January
February March
April
55000
82500
110000 137500
35000
52500
70000 87500
20000
30000
40000 50000
10000
10000
10000 10000
10000
20000
30000 40000
Cash Budget
Cash inflows
cash forwaded
collection
loan from bank
Total
146250
27500
0
173750
111250
41250
0
152500
72500 30000
55000 82500
0
2500
127500 115000
cash outflows
cost & expenses
loan payable
cash balance
62500
0
111250
80000
0
72500
97500 115000
0
0
30000
0
Balance sheet
Asset
Cash
Account receivable
Inventory
Total
Liabilities
Account payabale
December
January
February
146250
68750
35000
250000
111250
96250
52500
260000
March
72500 30000
137500 192500
70000 87500
280000 310000
Common stock
Retained earnings
Total
250000
0
250000
250000
10000
260000
250000 250000
30000 60000
280000 310000
For 2 months
For 1 month
May
June
July
August September October
165000 192500 220000 247500
275000
302500
105000 122500 140000 157500
175000
192500
60000 70000 80000 90000
100000
110000
10000 10000 10000 10000
10000
10000
50000 60000 70000 80000
90000
100000
0
0
0
0
110000 137500 165000 192500
22500 12500
2500
0
132500 150000 167500 192500
0
220000
0
220000
0
247500
0
247500
202500
17500
0
220000
15000
12500
April
May
June
July
0
0
0
0
247500 302500 357500 412500
105000 122500 140000 157500
352500 425000 497500 570000
2500
25000
37500
40000
August
September
October
0
467500
175000
642500
0
522500
192500
715000
12500
632500
210000
855000
32500
15000
h outflow
250000
360000
642500
250000
450000
715000
250000
605000
855000
product sold at 55
production cost 35
Being in buisness cost