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  • Budgeting Lesson Format

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    Ricky Lazarus
    22 views10 pages
    The document contains budgets for sales, production, direct materials, direct labor, overhead, selling and administrative costs, ending finished goods inventory, cost of goods sold, and cash for the first quarter. It also includes a proforma income statement projecting sales, costs, expenses, taxes, and net income.

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    The document contains budgets for sales, production, direct materials, direct labor, overhead, selling and administrative costs, ending finished goods inventory, cost of goods sold, and cash for the first quarter. It also includes a proforma income statement projecting sales, costs, expenses, taxes, and net income.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    22 views10 pages

    Budgeting Lesson Format

    Uploaded by

    Ricky Lazarus
    The document contains budgets for sales, production, direct materials, direct labor, overhead, selling and administrative costs, ending finished goods inventory, cost of goods sold, and cash for the first quarter. It also includes a proforma income statement projecting sales, costs, expenses, taxes, and net income.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    of 10

    NAMA:

    NPM:

    Sales Budget

    Total

    Sales Forecast Qty

    Unit Price

    Sales Budget Amount

    Production Budget

    Total

    Unit sales

    Desired ending inventory

    Total needed

    Less : Beginning Inventory

    Units Produced
    NAMA:
    NPM:

    Direct Material Purchase Budget (Part )

    Total

    Unit Produced

    Direct Materials per unit

    Production needs

    Desired Ending Inventory

    Total Needed

    Less : Beginning Inventory*

    Unit Produced

    Cost Per Unit

    Total Purchase Cost

    Direct Material Purchase Budget (Part )

    Total
    NAMA:
    NPM:

    Unit Produced

    Direct Materials per unit

    Production needs

    Desired Ending Inventory

    Total Needed

    Less : Beginning Inventory*

    Unit Produced

    Cost Per Unit

    Total Purchase Cost


    NAMA:
    NPM:

    Direct Labour Budget

    Total

    Units Produced

    Direct Labor per unit

    Direct Labor hours needed

    Cost per direct labor hour

    Total Direct Labor Cost

    Overhead Budget

    Total

    Supplies

    Power

    Maintenance

    Supervision

    Depreciation

    Taxes

    Other

    Total Variabel OH Budget


    NAMA:
    NPM:

    Supplies

    Power

    Maintenance

    Supervision

    Depreciation

    Taxes

    Other

    Total Fixed OH Budget

    Total Overhead Budget


    NAMA:
    NPM:

    Selling & Administrative Budget

    Total

    Salaries

    Commissions

    Depreciation

    Shipping

    Other

    Total Variable Selling & Admin Budget

    Salaries

    Commissions

    Depreciation

    Shipping

    Other

    Total Fixed Selling & Admin Budget

    Total Selling & Admin Budget


    NAMA:
    NPM:

    Ending Finished Goods Inventory Budget

    Unit Cost

    Direct Materials

    Direct Labor

    Overhead:

    Budgeted variable overhead

    Budgeted fixed overhead

    Total cost per unit

    Total ending inventory cost

    Cost of Good Sold Budget

    DIRECT MATERIALS

    DIRECT LABOR

    OVERHEAD

    TOTAL MANUFACTURING COST

    ADD: BEGINNING INVENTORY, FINISHED GOODS

    LESS: ENDING INVENTORY, FINISHED GOODS

    COST OF GOODS SOLD


    NAMA:
    NPM:
    NAMA:
    NPM:

    Cash Budget

    Jan Feb Mar Total Q1

    Beginning cash balance

    Collections :

    Cash Sales

    Total Cash Available

    Less Disbursements :

    Materials

    Direct Labor

    Overhead

    Selling & Administrative

    Income Taxes

    Land

    Total Disbursement

    Minumum Cash Balance

    Total Cash Needs

    Excess (Deficiency) of cash available over needs

    Financing:

    Borrowings

    Repayments (outflows)

    Interest (outflows)

    Total Financing

    Plus : Minimum Cash Balance

    Ending Cash Balance


    NAMA:
    NPM:

    PROFORMA INCOME STATEMENT

    SALES

    LESS: COST OD GOODS SOLD

    GROSS MARGIN

    LESS:

    MARKETING EXPENSE

    ADMINISTRATIVE EXPENSE

    OPERATING INCOME

    LESS: INTEREST EXPENSE

    INCOME BEFORE INCOME TAXES

    LESS: INCOME TAXES

    NET INCOME

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