James Confectioners Cash Budget

Novemb
er

Case Receipts:
Sales
Credit sales - at 96%
Other cash receipts
Cash Sales - at 4%

Decemb
er

Januar
y

Februar
y

March

April

May

June

July

August

Septemb
er

October

Novemb
er

Decemb
er

$459,913

$553,454

$447,035

$293,88
4

$190,40
4

$318,71
9

$281,44
6

$231,79
6

$409,782

$488,427

$587,789

531,316

$289,74
5

$335,276

441,516

$264,91
0
254,314

$22,138

105
$10,596

55
$17,881

278,155
60
$11,590

282,129
75
$11,755

182,788
85
$7,616

305,970
55
$12,749

270,188
65
$11,258

222,524
60
$9,272

321,865
65
$13,411

393,391
85
$16,391

468,890
95
$19,537

564,277
110
$23,512

$20,345
286,911
150,116
$468,07
3

$34,332
137,329
180,647
$370,245

$22,252

$22,570

$14,623

$24,478

$21,615

$17,802

$25,749

$31,471

$37,511

$45,142

$365,28
0
13,600
18,000
0
33,583
2,700
5,000

$174,400
14,100
11,000
0
33,583
4,500
5,000

$294,30
0
13,700
10,000
19,650
33,583
2,900
5,000

$190,75
0
13,200
7,000
0
33,583
3,000
5,000

193,74
5
13,200
9,000
0
33,583
1,900

125,35
0
13,600
10,000
19,650
33,583
2,400

209,82
5
14,800
12,000
0
33,583
3,200

185,30
0
15,900
12,000
0
33,583
3,300

152,600
14,900
15,000
19,650
33,583
3,400

220,725
14,100
20,000
0
33,583
3,900

269,774
13,800
22,000
0
33,583
5,000

321,549
14,000
24,000
19,650
33,583
6,000

4,100
1,088
10,000

2,700
1,836
10,000

2,700
1,190
10,000

2,000
1,207
10,000

5,000
3,000
782

5,000
2,600
1,309

5,000
2,200
1,156

5,000
3,100
952

5,000
3,800
1,377

5,000
4,500
1,683

5,000
5,500
2,006

5,000
65,000
2,414

10,000

10,000

10,000

10,000

10,000

10,000

10,000

10,000

125

125

125

125

125

125

125

125

125

125

125

125

$270,33
5

$223,61
7

$291,88
9

$269,26
0

$259,435

$313,616

$366,788

$501,321

$18,397

Collections:

8% in 1 to 30 days
54% in 31 to 60 days
34% in 61 to 90 days
Total Cash Receipts

429,154

Cash
Disbursements:
Purchases

Utilities
Advertising
Insurance
Salaries and benefits
E-commerce
Repairs and
maintenance
Travel
Supplies
Loan
payment/Interest
Other Cash
Disbursements
Total Cash
Disbursements

End-of-Month
Balance:

Cash (beginning of
month)
+ Cash Receipts
- Case Disbursements
Cash(end of month)
Borrowing/Repayment
Cash (end of month [after borrowing])

$453,47
6

$257,244

$393,14
8

$22,565

$37,162

$150,16
3

486,073
453,476
37,162
0
$37,162

370,245
257,244
150,163
0
$150,163

$265,86
5

Totals
$4,139,21
3
$3,973,64
4
$915
$165,569

$54,677
$424,240
$330,763
$838,318

$2,703,59
8
$168,900
$170,000
$78,600
$402,996
$42,200
$60,000
$101,200
$17,000
$120,000
$1,500
$2,703,59
8

$209,890
$838,318
$710,720
$187,325
$0

http://books.google.com/books?id=m7lQMU7cchUC&pg=PT356&lpg=PT356&dq=percent+in+the+first+month+after+
+the+sale+is+generated&source=bl&ots=3AVJghmZdW&sig=9YRCdxY1YN7sR6S4JonS5NSmuFM&hl=en&sa=X&ei=sH6bT5OtGX06AH5p6SUDw&ved=0CB4Q6AEwAA#v=onepage&q&f=false
https://docs.google.com/viewer?a=v&q=cache:mcrOVFlF4aMJ:d.yimg.com/kq/groups/20603649/532055759/name/Accounts+%22company's+collection+pattern
%22&hl=en&gl=us&pid=bl&srcid=ADGEESgd96BwMXff1hi9RJmodx6L4Cl6K5HIihhDuiJEVDW7Anf979vclsAllu6zNO2lsA_ge1XlST71T4XFjdmpstGhuPC6TkqTlDsIGAjLsSHFKU9re74AFzgkRZtvhVr4s0wyTLo&sig=AHIEtbTOmNZ16ALBqJiWeIc4hC-1Urboqw
https://docs.google.com/viewer?a=v&q=cache:mcrOVFlF4aMJ:d.yimg.com/kq/groups/20603649/532055759/name/Accounts+%22company's+collection+pattern
%22&hl=en&gl=us&pid=bl&srcid=ADGEESgd96BwMXff1hi9RJmodx6L4Cl6K5HIihhDuiJEVDW7Anf979vclsAllu6zNO2lsA_ge1XlST71T4XFjdmpstGhuPC6TkqTlDsIGAjLsSHFKU9re74AFzgkRZtvhVr4s0wyTLo&sig=AHIEtbTOmNZ16ALBqJiWeIc4hC-1Urboqw
http://kelley.iupui.edu/johresmi/Teaching/A325webS12/A325Week10/budgetingA325Spring2012.pdf.
http://www.google.com/search?sourceid=chrome&ie=UTF-8&q=companys+collection+pattern#hl=en&sclient=psy-ab&q=%22company%27s+collection+pattern
%22&oq=%22company%27s+collection+pattern
%22&aq=f&aqi=&aql=&gs_nf=1&gs_l=serp.3...3755.9431.1.9607.7.7.0.0.0.0.71.380.7.7.0.qcnN1nY550o&bav=on.2,or.r_gc.r_pw.r_qf.,cf.osb&fp=10aa8b4599b0678
1&biw=981&bih=620