Cash budget of three months - July 2016 to September 2016 (₹)

Pariculars July August September

Opening balance (a) 25000 57500 96500

Receipts:
Cash sales 140000 152000 121000
Collection from debtors:
Current month 36000 63000 54000
Previous month 47500 38000 66500
Total (b) 223500 253000 241500
Payments:
Cash purchases 17000 24000 18000
Payment to creditors 144000 153000 216000
Other expenses 20000 22000 21000
Salaries and wages 10000 10000 10000
Interest 5000
Total (c) 191000 214000 265000
Surplus/Shortage (d=b-c) 32500 39000 (23,500)
Closing balance (a+d) 57500 96500 73000