Pasicolan, Mark Joshua

1.a Sales Budget

April May June Totat
Sales units 33,000 45,000 61,000 139,000
Price per unit 9.00 9.00 9.00 9.00
Sales revenue 297,000.00 405,000.00 549,000.00 1,251,000.00

1.b Expected Cash Collection

April May June Total
Sales in February 56,250.00 56,250.00
Sales in March 126,000.00 64,000.00 190,000.00
Sales in April 74,250.00 148,500.00 74,250.00 297,000.00
Sales in May 101,250.00 202,500.00 303,750.00
Sales in June 137,250.00 137,250.00
Total cash collection 256,500.00 313,750.00 414,000.00 984,250.00

1.c A Merchandise Purchase Budget in Units and in Dollar

April May June Total
Budgeted sales volume 33,000 45,000 61,000 139,000
Add: Inventory, end 40,500 54,900 37,800 37,800
Total needs 73,500 99,900 98,800 176,800
Less: Inventory,beg 29,700 40,500 54,900 29,700
Estimated production 43,800.00 59,400.00 43,900.00 147,100
Cost per unit 5.00 5.00 5.00 5.00
Purchase cost 219,000.00 297,000.00 219,500.00 735,500.00

1.d Expected Cash Disbursement for Merchendise Purchase

April May June Total
Purchase during March 81,250.00 81,250.00
Purchase during April 109,500.00 109,500.00 219,000.00
Purchase during May 148,500.00 148,500.00 297,000.00
Purchase during June 109,750.00 109,750.00
Total cash payment for merch. 190,750.00 258,000.00 258,250.00 707,000.00

2. Cash Budget
April May June Total
Cash balance opening 13,000.00 10,550.00 10,100.00 19,000.00
Cash collection 256,500.00 313,750.00 414,000.00 984,250.00
Total cash available 269,500.00 324,300.00 424,100.00 1,017,900.00
Less: Cash Disbursement -
Merchandise purchases 190,750.00 258,000.00 258,250.00 707,000.00
Sales commission 33,000.00 45,000.00 61,000.00 139,000.00
Wages and salaries 31,800.00 31,800.00 31,800.00 95,400.00
Utulities 18,200.00 18,200.00 18,200.00 54,600.00
Miscellaneous 3,200.00 3,200.00 3,200.00 9,600.00
Dividend Paid 12,000.00 12,000.00
Land purchases 24,000.00 24,000.00
Total disbursement 288,950.00 380,200.00 372,450.00 1,041,600.00
Excess (Deficiency) (19,450.00) (55,900.00) 51,650.00 (23,700.00)
Financing -
Borrowing 30,000.00 66,000.00 96,000.00
Repayments (42,000.00) (42,000.00)
Interest (2,220.00) (2,220.00)
Total financing 30,000.00 66,000.00 (44,220.00) 51,780.00
Cash balance closing 10,550.00 10,100.00 7,430.00 28,080.00
3.
Cravat Sales Company
Budgeted Income Statement
For the Three-month Period Ending June 30

Sales revenue 1,251,000.00

Variable cost:
Cost of goods sold 695,000.00
Commission 139,000.00 834,000.00
Contribution margin 417,000.00
Fixed cost:
Wages 95,400.00
Utilities 54,600.00
Insurance 3,000.00
Depreciation 4,500.00
Miscellaneous 9,600.00 167,100.00
249,900.00
Less: Interest 2,220.00
Net Income 247,680.00

4.
Cravat Sales Company
Budgeted Balance Sheet
As of June 30

ASSETS
Current assets:
Cash 7,430.00
Account receivable 513,000.00
Inventory 189,000.00
Prepaid insurance 9,000.00
Total current assets 718,430.00

Non Current assets:

Fixed Assets, net of depreciation 172,400.00
TOTAL ASSETS 890,830.00

LIABILTIES AND EQUITIES

Liabilities:
Account payable 109,750.00
Divident payable 12,000.00
Loan payable 54,000.00
Total liabilities 175,750.00

Equities:
Capital Stock 300,000.00
Retained earning 415,080.00
Total equities 715,080.00
TOTAL LIABILITIES AND EQUITY 890,830.00
 GOVERNMENT
VACCINATION
CERTIFICATES

CERTIFICATE
TRANSCRIPT
CLEARANCE

OF RECORD
CONTRACT

PSA BIRTH
DIPLOMA
BIODATA

RESUME
Teacher's Name

CARD
NBI

IDs
1 ASUNIO RONALYN C

2 CARREON MARK LORENZ

3 DATUL FLORDELIZA C

4 GUANZON JOLLY ANN Z

5 MANDIA KYLA

6 MOLINA KENETTE JOY S

7 OLARTE ALYSSA KIMBERLY C

8 PUNZALAN ARMILYN S

9 VALES JOHN CONRAD R

10 MORILLO SHEILA

11 DETALLA QUEENY

12 MIGUEL RON-RON H