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6.

29 Pandu Wiguna 1506678190

1. Cash Collected

From Service Revenue


May 2800*0,97
June 5200*0,97

From Sales Revenue


Cash Sales
From Credit Card Sales
May 0,5*12400*0,97
June 0,5*19400*0,97

From Cash Sales


May 0,1*12400
June 0,1*19400

Credit Sales Collection


March 0,4*9000*0,08
April 0,4*11000*0,9
0,4*11000*0,08
May 0,4*12400*0,9
Total

2. Costs
a) Budgeted expenditures for May
Inventory Purchases 8700
Rent, utilities, etc 2800
Wages 2000
Total 13500

Yes, Game Depot will be able to cover their costs because the

b) Original Numbers

Beginning Cash 200


Collection 14218
Cash Costs 13500
Total 918

3. Game Depot's managers prepare a cash budget in addition to the operating income bud

4. If take the discount = 8700*(100%-2%)


So, 8700-8526 = 174

So, total expenditures for May:


Costs
Inventory purchases 8526
Rent, utility, etc. 2800
Wages 2000
Total 13326

Game Depot's total cash available


Cash balance+cash receipts = 12600
So, it will have to borrow 726
Rate 24% (or 2% per month)
Incur interest cost 14.52

Because it will cost them less than $15 to save $174, it makes sense to go ahea
So, Game Depot's should take the discount
May June

= 2716
= 5044

= 6014
= 9409

= 1240
= 1940

= 288
= 3960
= 352
= 4464
14218 21209

ble to cover their costs because they receipts are 13.930 and expenditures are only 13.500

May Revenues Decrease May Cost Increase 8%


10% 5%
200 200 200
13221 13719.5 14218
13500 13500 14580
-79 419.5 -162

ddition to the operating income budget to plan cash flow to make sure the company has cash to pay vendor

= 8526
Game Depot's save 174
(13326-12600)

ave $174, it makes sense to go ahead and take the short term loan to pay the A/P early
3.500

as cash to pay vendors, meet payroll, and pay operating expense

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