Bithlo Barbecues

Cash Budget
For the Period June to September 2015
April May June July
Sales 291,000 365,000 387,000 329,000
Collections:
Cash 40% 154,800 131,600
First Month 45% 164,250 174,150
Second Month 15% 43,650 54,750
Total Collections 362,700 360,500
Purchases 50% 182,500 193,500 164,500 119,000
Payments:
First Month 60% 116,100 98,700
Second Month 40% 73,000 77,400
Total Payments 189,100 176,100
5
August September October
238,000 145,000 92,000

95,200 58,000
148,050 107,100
58,050 49,350
301,300 214,450
72,500 46,000

71,400 43,500
65,800 47,600
137,200 91,100
E7 =E5*$B7
E8 =D5*$B8
E9 =C5*$B9
E10 =SUM(E7:E9)
C11 =D5*$B11

E13 =D11*$B13
E14 =C11*$B14
E15 =SUM(E13:E14)
 Bithlo Barbecues
Cash Budget
For the Period June to September 2015
April May June July
Collections 362,700 360,500
Less Disbursements:
Inventory Payments 189,100 176,100
Wages 20% 77,400 65,800
Lease Payments 10,000 10,000
Interest 30,000 0
Dividend (Common) 50,000 0
Taxes 25,000 0
Capital Outlays 0 200,000
Total Disbursements 381,500 451,900
August September
301,300 214,450

137,200 91,100
47,600 29,000
10,000 10,000
0 30,000
0 0
0 25,000
0 0
194,800 185,100
E17 =E10

E19 =E15
E20 =$B20*E5

E26 =SUM(E19:E25)

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 Bithlo Barbecues
Cash Budget
For the Period June to September 2015
April May June July
Beginning Cash Balance 20,000 15,000
Collection - Disbursement -18,800 -91,400
Unadjusted Cash Balance 1,200 -76,400
Current Borrowing 13,800 91,400
Ending Cash Balance 20,000 15,000 15,000
Notes:
Minimum Acceptable Cash 15,000
August September
15,000 121,500
106,500 29,350
121,500 150,850
0 0
121,500 150,850
E27 = D31
E28 =E10-E26
E29 = SUM(E27:E28)
E30 =IF(E29<=$B33;$B33-E29;0)
E31 = SUM(E29:E30)

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 Bithlo Barbecues
Cash Budget
For the Period June to September 2015
April May June July
Collections 362,700 360,500
Less Disbursements:
Inventory Payments 189,100 176,100
Wages 20% 77,400 65,800
Lease Payments 10,000 10,000
Interest 30,000 0
Dividend (Common) 50,000 0
Taxes 25,000 0
Capital Outlays 200,000 0
Total Disbursements 581,500 251,900
Beginning Cash Balance 20,000 15,000
Collection - Disbursement -218,800 108,600
Unadjusted Cash Balance -198,800 123,600
Current Borrowing 213,800 -108,600
Ending Cash Balance 20,000 15,000 15,000
Cumulative Borrowing 0 213,800 105,200
Notes:
Minimum Acceptable Cash 15,000

Exhibit 3-7
Isi J32 J32 =MAX(D32:H32)
Scenario Summary
1. Ubah nama cell E25:H25 menjadi June - September
2. Pilih Data > What-if-analysis > Scenario Manager
3. Pilih add > Isi Scenario Name (dengan Expenditure in June )
4.
5. Isi Changing
Enter Cell dengan
value, apabila $E$25:$H$25
Scenario > OK
Name adalah "Expenditure in June" maka value in June adalah 200.000 dan value di
lainnya adalah 0 > OK
6. Lakukan langkah 3 5 sebanyak 3 kali (sampai Expenditure in September)
7. Kemudian pilih summarize
 August September
301,300 214,450

137,200 91,100
47,600 29,000
10,000 10,000
0 30,000
0 0
0 25,000
0 0
194,800 185,100
15,000 16,300
106,500 29,350
121,500 45,650
-105,200 0
16,300 45,650
0 0

ah 200.000 dan value di bulan

E30 =IF(E29<$B34;$B34-E29;-MIN(D32;E29-$B34))

213,800

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Scenario Summary
Current Values: Expenditure in June
Changing Cells:
June 0 200,000
July 200,000 0
August 0 0
September 0 0
Result Cells:
MAX_Borrowing 105,200 213,800
Notes: Current Values column represents values of changing cells at
time Scenario Summary Report was created. Changing cells for each
scenario are highlighted in gray.
Expenditure in July Expenditure in August Expenditure in September

0 0 0
200,000 0
0 200,000 0
0 0 200,000

105,200 13,800 13,800

 Bithlo Barbecues
Cash Budget
For the Period June to September 2015
April May June
Collections 362,700
Less Disbursements:
Inventory Payments 189,100
Wages 20% 77,400
Lease Payments 10,000
Short-term Interest Expense (Inc.) 30,000
Interest 0
Dividend (Common) 50,000
Taxes 25,000
Capital Outlays 0
Total Disbursements 381,500
Beginning Cash Balance 20,000
Collection - Disbursement -18,800
Unadjusted Cash Balance 1,200
Current Borrowing 13,800
Current Investing
Ending Cash Balance 20,000 15,000
Cumulative Borrowing (Investing) 0 13,800
Cumulative Interest Expense (Inc.) 0
Notes:
Minimum Acceptable Cash 15,000
Maximum Acceptable Cash 40,000
Borrowing Rate (Annual) 8% Monthly 0.67%
Lending Rate (Annual) 6% Monthly 0.50%
15
July August September
360,500 301,300 214,450

176,100 137,200 91,100

65,800 47,600 29,000
10,000 10,000 10,000
0 0 30,000
92 702 0
0 0 0
0 0 25,000
200,000 0 0
451,992 195,502 185,100
15,000 15,000 15,506
-91,492 105,798 29,350
-76,492 120,798 44,856
91,492 -105,292 0

15,000 15,506 44,856

105,292 0 0
92 794 794

(1) F39 =B39/12

(3) E23 =IF(D34>0;D34*$D$39;D34*$D$40)

(2) D34 =C34+D31-D32

(4) E35 = D35+E23

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 Bithlo Barbecues
Cash Budget
For the Period June to September 2015
April May June
Beginning Cash Balance 20,000
Collection - Disbursement -18,800
Unadjusted Cash Balance 1,200
Current Borrowing 13,800
Current Investing 0
Ending Cash Balance 20,000 15,000
Cumulative Borrowing (Investing) 0 13,800
Cumulative Interest Expense (Inc.) 0
Notes:
Minimum Acceptable Cash 15,000
Maximum Acceptable Cash 40,000
Borrowing Rate (Annual) 8% Monthly 0.67%
Lending Rate (Annual) 6% Monthly 0.50%
15
July August September
15,000 15,000 15,506
-91,492 105,798 29,350
-76,492 120,798 44,856
91,492 -105,292 0
0 0 4,856
15,000 15,506 40,000
105,292 0 -4,856
92 794 794
(3) E31 =IF(E30<$B$37;IF(D34<0;MAX($B$37+D34-E30;0);$B$37-E30);IF(D34>0;-MIN(D34;E30-$B$37);0)
(2) E32 =IF(AND(E30+E31<$B$37;D34<0);E30+E31-$B$37;IF(E30+E31>$B$38;E30+E31-$B$38;0))
(1) E33 =SUM(E30:E31)-E32

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 Bithlo Barbecues
Cash Budget
For the Period June to September 2015
April May June
Beginning Cash Balance 15,000
Collection - Disbursement -18,775
Unadjusted Cash Balance 20,000 -3,775
Current Borrowing 0 13,775
Current Investing 5,000 -5,000
Ending Cash Balance 15,000 15,000
Cumulative Borrowing (Investing) -5,000 13,775
Cumulative Interest Expense (Inc.) -25
Notes:
Minimum Acceptable Cash 15,000
Maximum Acceptable Cash 15,000
Borrowing Rate (Annual) 8% Monthly 0.67%
Lending Rate (Annual) 6% Monthly 0.50%
15
July August September
15,000 15,000 15,000
-91,492 105,798 29,353
-76,492 120,798 44,353
91,492 -105,267 0
0 531 29,353
15,000 15,000 15,000
105,267 -531 -29,884
67 769 766
COPY FORMULA OF E31:E33 to D31:D33

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