XYZ Company

PERIOD
1Q X4 2Q X4 3Q X4 4Q X4
Sales and Collection Worksheet
Unit Sales and Price Inputs
Unit Sales 10,500 15,250 25,000 31,200
Price per Unit $ 3,100 $ 3,050 $ 3,000 $ 2,910
$ 32,550,000 $ 46,512,500 $ 75,000,000 $ 90,792,000
Sales and Composition Inputs
Cash sales as a % of total sales 100% 90% 70% 50%
Credit sales as a % of total sales 0% 100% 30% 50%

Days receivable ( DSO ) 20 25 30 30

Days per quarter 90 90 90 90
X4

81,950
N/A
244854500
 XYZ Company
PERIOD
1Q X4 2Q X4 3Q X4 4Q X4
SALES BUDGET
Unit Sales and Price Budget
Unit sales and Price Budget
X Price per unit
Total Sales

Sales Composition Budget

Cash sales
+ Credit sales
Total Sales

COLLECTIONS BUDGET
Cash Collections from Customers Budget
Cash Sales this period
+ Credit sales collected
Total Collections

Accounts Receivable ( A/R ) Budget

Beginning A/R balance
+ Additions to A/R
- Substractions from A/R
Ending Balance
X4