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  • Budgeting and Cash Flow Global Trends (Version For Students) .XLSB

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    Divyang Parsana
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    1) The document provides monthly financial information for a company including net turnover, costs of raw materials, staff expenses, operating profit/loss, and annual profit/loss. 2) In January, the company had a net turnover of €2400 but an operating loss of €66 and annual profit of €386.4. 3) Over the course of the year, revenues fluctuated monthly while costs remained relatively consistent, leading to varying operating profits/losses each month.

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    Budgeting and cash flow global trends (version for students).xlsb

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    1) The document provides monthly financial information for a company including net turnover, costs of raw materials, staff expenses, operating profit/loss, and annual profit/loss. 2) In January, the company had a net turnover of €2400 but an operating loss of €66 and annual profit of €386.4. 3) Over the course of the year, revenues fluctuated monthly while costs remained relatively consistent, leading to varying operating profits/losses each month.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    8 views12 pages

    Budgeting and Cash Flow Global Trends (Version For Students) .XLSB

    Uploaded by

    Divyang Parsana
    1) The document provides monthly financial information for a company including net turnover, costs of raw materials, staff expenses, operating profit/loss, and annual profit/loss. 2) In January, the company had a net turnover of €2400 but an operating loss of €66 and annual profit of €386.4. 3) Over the course of the year, revenues fluctuated monthly while costs remained relatively consistent, leading to varying operating profits/losses each month.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 12

    %/turnovin total/year Jan Feb Mar

    Net Turnover (VAT 0%) 2400 210 200 220


    General sales accounts 200 200 200
    Variation in stocks of finished goods and in work
    in progress (increase + decrease -) 10 20
    Other operating income 4.2 % 100 100
    Raw materials and services 45.0 % 1080 90 90 90
    Purchases during the financial year 70 70 70
    Variation in stocks (increase - decrease +)
    External services 20 20 20
    GROSS PROFIT 59.2 % 1420 120 210 130
    Staff expenses 13.5 % 324 27 27 27
    Wages and salaries 20 20 20
    Social security costs 7 7 7
    Depreciation and reduction in value 5.0 % 120 10 10 10
    Other operating charges 20.0 % 481 49 38 38
    Voluntary social expenses
    Premises expenses 10 10 10
    Vehicle expenses 2 2 2
    Computer equipment and software costs 1 1 1
    Other machine and equipment costs 8 8 8
    Travel expenses 5 5 5
    Representation expenses 1
    Marketing expenses 4 4 4
    R&D expenses 10
    Administrative services 2 2 2
    Other administrative expenses 5 5 5
    Other operational expenses 1 1 1
    OPERATING PROFIT (LOSS) 20.6 % 495 34 135 55
    Financial income and expenses 0.5 % 12 1 1 1
    Other interest and financial income
    Interest and other financial expenses 1 1 1
    PROFIT (LOSS) BEFORE APPROPRIATIONS AND
    TAXES 20.1 % 483 33 134 54
    Income taxes 4.0 % 96.6
    Taxes for the financial year and previous financial
    years 6.6 26.8 10.8
    PROFIT (LOSS) FOR THE FINANCIAL YEAR 16.1 % 386.4 26.4 107.2 43.2
    Apr May Jun Jul Aug Sep Oct Nov Dec
    200 200 210 200 200 200 180 180 200
    200 200 200 200 200 200 200 200 200

    10 -20 -20

    90 90 90 90 90 90 90 90 90
    70 70 70 70 70 70 70 70 70

    20 20 20 20 20 20 20 20 20
    110 110 120 110 110 110 90 90 110
    27 27 27 27 27 27 27 27 27
    20 20 20 20 20 20 20 20 20
    7 7 7 7 7 7 7 7 7
    10 10 10 10 10 10 10 10 10
    38 38 39 48 38 38 38 38 41

    10 10 10 10 10 10 10 10 10
    2 2 2 2 2 2 2 2 2
    1 1 1 1 1 1 1 1 1
    8 8 8 8 8 8 8 8 8
    5 5 5 5 5 5 5 5 5
    1 3
    4 4 4 4 4 4 4 4 4
    10
    2 2 2 2 2 2 2 2 2
    5 5 5 5 5 5 5 5 5
    1 1 1 1 1 1 1 1 1
    35 35 44 25 35 35 15 15 32
    1 1 1 1 1 1 1 1 1

    1 1 1 1 1 1 1 1 1

    34 34 43 24 34 34 14 14 31

    6.8 6.8 8.6 4.8 6.8 6.8 2.8 2.8 6.2


    27.2 27.2 34.4 19.2 27.2 27.2 11.2 11.2 24.8
    Yhteensä
    %/LV vuodessa Jan Feb Mar
    Net Turnover (VAT 0%) 2400 110 100 120
    General sales accounts 100 100 100
    Variation in stocks of finished goods and in work
    in progress (increase + decrease -) 10 20
    Other operating income 4.2 % 100 100
    Raw materials and services 45.0 % 1080 90 90 90
    Purchases during the financial year 70 70 70
    Variation in stocks (increase - decrease +)
    External services 20 20 20
    GROSS PROFIT 59.2 % 1420 20 110 30
    Staff expenses 13.5 % 324 27 27 27
    Wages and salaries 20 20 20
    Social security costs 7 7 7
    Depreciation and reduction in value 5.0 % 120 10 10 10
    Other operating charges 20.0 % 481 49 38 38
    Voluntary social expenses
    Premises expenses 10 10 10
    Vehicle expenses 2 2 2
    Computer equipment and software costs 1 1 1
    Other machine and equipment costs 8 8 8
    Travel expenses 5 5 5
    Representation expenses 1
    Marketing expenses 4 4 4
    R&D expenses 10
    Administrative services 2 2 2
    Other administrative expenses 5 5 5
    Other operational expenses 1 1 1
    OPERATING PROFIT (LOSS) 20.6 % 495 -66 35 -45
    Financial income and expenses 0.5 % 12 1 1 1
    Other interest and financial income
    Interest and other financial expenses 1 1 1
    PROFIT (LOSS) BEFORE APPROPRIATIONS AND
    TAXES 20.1 % 483 -67 34 -46
    Income taxes 4.0 % 96.6
    Taxes for the financial year and previous financial
    years -13.4 6.8 -9.2
    PROFIT (LOSS) FOR THE FINANCIAL YEAR 16.1 % 386.4 -53.6 27.2 -36.8
    Apr May Jun Jul Aug Sep Oct Nov Dec
    150 150 210 200 300 300 280 280 200
    150 150 200 200 300 300 300 300 200

    10 -20 -20

    90 90 90 90 90 90 90 90 90
    70 70 70 70 70 70 70 70 70

    20 20 20 20 20 20 20 20 20
    60 60 120 110 210 210 190 190 110
    27 27 27 27 27 27 27 27 27
    20 20 20 20 20 20 20 20 20
    7 7 7 7 7 7 7 7 7
    10 10 10 10 10 10 10 10 10
    38 38 39 48 38 38 38 38 41

    10 10 10 10 10 10 10 10 10
    2 2 2 2 2 2 2 2 2
    1 1 1 1 1 1 1 1 1
    8 8 8 8 8 8 8 8 8
    5 5 5 5 5 5 5 5 5
    1 3
    4 4 4 4 4 4 4 4 4
    10
    2 2 2 2 2 2 2 2 2
    5 5 5 5 5 5 5 5 5
    1 1 1 1 1 1 1 1 1
    -15 -15 44 25 135 135 115 115 32
    1 1 1 1 1 1 1 1 1

    1 1 1 1 1 1 1 1 1

    -16 -16 43 24 134 134 114 114 31

    -3.2 -3.2 8.6 4.8 26.8 26.8 22.8 22.8 6.2


    -12.8 -12.8 34.4 19.2 107.2 107.2 91.2 91.2 24.8
    Yhteensä
    %/LV vuodessa Jan Feb Mar
    Net Turnover (VAT 0%) 2400 110 100 120
    General sales accounts 100 100 100
    Variation in stocks of finished goods and in work
    in progress (increase + decrease -) 10 20
    Other operating income 4.2 % 100 100
    Raw materials and services 45.0 % 1080 220 220 160
    Purchases during the financial year 200 200 140
    Variation in stocks (increase - decrease +)
    External services 20 20 20
    GROSS PROFIT 59.2 % 1420 -110 -20 -40
    Staff expenses 13.5 % 324 27 27 27
    Wages and salaries 20 20 20
    Social security costs 7 7 7
    Depreciation and reduction in value 5.0 % 120 10 10 10
    Other operating charges 20.0 % 481 49 38 38
    Voluntary social expenses
    Premises expenses 10 10 10
    Vehicle expenses 2 2 2
    Computer equipment and software costs 1 1 1
    Other machine and equipment costs 8 8 8
    Travel expenses 5 5 5
    Representation expenses 1
    Marketing expenses 4 4 4
    R&D expenses 10
    Administrative services 2 2 2
    Other administrative expenses 5 5 5
    Other operational expenses 1 1 1
    OPERATING PROFIT (LOSS) 20.6 % 495 -196 -95 -115
    Financial income and expenses 0.5 % 12 1 1 1
    Other interest and financial income
    Interest and other financial expenses 1 1 1
    PROFIT (LOSS) BEFORE APPROPRIATIONS AND
    TAXES 20.1 % 483 -197 -96 -116
    Income taxes 4.0 % 96.6
    Taxes for the financial year and previous financial
    years -39.4 -19.2 -23.2
    PROFIT (LOSS) FOR THE FINANCIAL YEAR 16.1 % 386.4 -157.6 -76.8 -92.8
    Apr May Jun Jul Aug Sep Oct Nov Dec
    150 150 210 200 300 300 280 280 200
    150 150 200 200 300 300 300 300 200

    10 -20 -20

    120 70 50 50 40 50 40 30 30
    100 50 30 30 20 30 20 10 10

    20 20 20 20 20 20 20 20 20
    30 80 160 150 260 250 240 250 170
    27 27 27 27 27 27 27 27 27
    20 20 20 20 20 20 20 20 20
    7 7 7 7 7 7 7 7 7
    10 10 10 10 10 10 10 10 10
    38 38 39 48 38 38 38 38 41

    10 10 10 10 10 10 10 10 10
    2 2 2 2 2 2 2 2 2
    1 1 1 1 1 1 1 1 1
    8 8 8 8 8 8 8 8 8
    5 5 5 5 5 5 5 5 5
    1 3
    4 4 4 4 4 4 4 4 4
    10
    2 2 2 2 2 2 2 2 2
    5 5 5 5 5 5 5 5 5
    1 1 1 1 1 1 1 1 1
    -45 5 84 65 185 175 165 175 92
    1 1 1 1 1 1 1 1 1

    1 1 1 1 1 1 1 1 1

    -46 4 83 64 184 174 164 174 91

    -9.2 0.8 16.6 12.8 36.8 34.8 32.8 34.8 18.2


    -36.8 3.2 66.4 51.2 147.2 139.2 131.2 139.2 72.8
    Jan Feb Mar Apr May
    Net Turnover (VAT 0%) 0 110 100 120 150
    General sales accounts 0 100 100 100 150
    Variation in stocks of finished goods and in work in
    progress (increase + decrease -) 0 10 0 20
    Other operating income 100
    Raw materials and services 100 220 190 140 95
    Purchases during the financial year 100 200 170 120 75
    Variation in stocks (increase - decrease +)
    External services 0 20 20 20 20
    Staff expenses 20 27 27 27 27
    Wages and salaries 20 20 20 20 20
    Social security costs 0 7 7 7 7
    Depreciation and reduction in value 0 0 0 0 0
    Voluntary social expenses
    Premises expenses 10 10 10 10 10
    Vehicle expenses 0 2 2 2 2
    Computer equipment and software costs 0 1 1 1 1
    Other machine and equipment costs 0 8 8 8 8
    Travel expenses 0 5 5 5 5
    Representation expenses 0 1
    Marketing expenses 0 4 4 4 4
    R&D expenses 0 10
    Administrative services 0 2 2 2 2
    Other administrative expenses 0 5 5 5 5
    Other operational expenses 0 1 1 1 1
    Financial income and expenses 0 11 11 11 11
    Other interest and financial income 0
    Interest and other financial expenses 0 11 11 11 11
    Income taxes
    Taxes for the financial year and previous financial
    years 6.8 6.8 6.8 6.8 6.8
    PROFIT (LOSS) FOR THE FINANCIAL YEAR -136.8 -103.8 -172.8 -102.8 -27.8
    VAT payable 0 -26.4 -24
    VAT to be deducted 26.4 64.32 54.72
    Monthly cash flow -136.8 -103.8 -146.4 -64.88 2.92
    Initial cash 0 -136.8 -240.6 -387 -451.88
    Cash at the end of the month -136.8 -240.6 -387 -451.88 -448.96
    Jun Jul Aug Sep Oct Nov Dec tammi
    150 210 200 300 300 280 280
    150 200 200 300 300 300 300 200

    0 10 0 -20 -20

    60 50 45 45 45 35 30
    40 30 25 25 25 15 10 5

    20 20 20 20 20 20 20 20
    27 27 27 27 27 27 27
    20 20 20 20 20 20 20
    7 7 7 7 7 7 7 7
    0 0 0 0 0 0 0

    10 10 10 10 10 10 10
    2 2 2 2 2 2 2 2
    1 1 1 1 1 1 1 1
    8 8 8 8 8 8 8 8
    5 5 5 5 5 5 5 5
    0 1 0 3
    4 4 4 4 4 4 4 4
    0 10
    2 2 2 2 2 2 2 2
    5 5 5 5 5 5 5 5
    1 1 1 1 1 1 1 1
    11 11 11 11 11 11 11 7

    11 11 11 11 11 11 11 11

    6.8 6.8 6.8 6.8 6.8 6.8 6.8


    7.2 76.2 62.2 172.2 172.2 162.2 167.2
    -28.8 -36 -36 -50.4 -48 -72 -72 -67.2 -67.2
    42.72 31.92 23.52 21.12 22.32 19.92 19.92 17.52 16.32
    21.12 72.12 49.72 142.92 146.52 110.12 115.12
    -448.96 -427.84 -355.72 -306 -163.08 -16.56 93.56
    -427.84 -355.72 -306 -163.08 -16.56 93.56 208.68
    Jan Feb Mar Apr May
    Net Turnover (VAT 0%) 200 110 100 120 150
    General sales accounts 200 100 100 100 150
    Variation in stocks of finished goods and in work in
    progress (increase + decrease -) 0 10 0 20
    Other operating income 100
    Raw materials and services 145 220 190 140 95
    Purchases during the financial year 105 200 170 120 75
    Variation in stocks (increase - decrease +)
    External services 40 20 20 20 20
    Staff expenses 27 27 27 27 27
    Wages and salaries 20 20 20 20 20
    Social security costs 7 7 7 7 7
    Depreciation and reduction in value 0 0 0 0 0
    Voluntary social expenses
    Premises expenses 10 10 10 10 10
    Vehicle expenses 2 2 2 2 2
    Computer equipment and software costs 1 1 1 1 1
    Other machine and equipment costs 8 8 8 8 8
    Travel expenses 5 5 5 5 5
    Representation expenses 3 1
    Marketing expenses 4 4 4 4 4
    R&D expenses 0 10
    Administrative services 2 2 2 2 2
    Other administrative expenses 5 5 5 5 5
    Other operational expenses 1 1 1 1 1
    Financial income and expenses 11 11 11 11 11
    Other interest and financial income 0
    Interest and other financial expenses 11 11 11 11 11
    Income taxes
    Taxes for the financial year and previous financial
    years 6.8 6.8 6.8 6.8 6.8
    PROFIT (LOSS) FOR THE FINANCIAL YEAR -30.8 -103.8 -172.8 -102.8 -27.8
    VAT payable -67.2 -67.2 -48 -26.4 -24
    VAT to be deducted 17.52 16.32 43.92 64.32 54.72
    Monthly cash flow -80.48 -154.68 -176.88 -64.88 2.92
    Initial cash 208.68 128.2 -26.48 -203.36 -268.24
    Cash at the end of the month 128.2 -26.48 -203.36 -268.24 -265.32
    Jun Jul Aug Sep Oct Nov Dec tammi
    150 210 200 300 300 280 280
    150 200 200 300 300 300 300

    0 10 0 -20 -20

    60 50 45 45 45 35 30
    40 30 25 25 25 15 10

    20 20 20 20 20 20 20
    27 27 27 27 27 27 27
    20 20 20 20 20 20 20
    7 7 7 7 7 7 7
    0 0 0 0 0 0 0

    10 10 10 10 10 10 10
    2 2 2 2 2 2 2
    1 1 1 1 1 1 1
    8 8 8 8 8 8 8
    5 5 5 5 5 5 5
    0 1 0
    4 4 4 4 4 4 4
    0 10
    2 2 2 2 2 2 2
    5 5 5 5 5 5 5
    1 1 1 1 1 1 1
    11 11 11 11 11 11 11

    11 11 11 11 11 11 11

    6.8 6.8 6.8 6.8 6.8 6.8 6.8


    7.2 76.2 62.2 172.2 172.2 162.2 167.2
    -28.8 -36 -36 -50.4 -48 -72 -72 -67.2 -67.2
    42.72 31.92 23.52 21.12 22.32 19.92 19.92 17.52 16.32
    21.12 72.12 49.72 142.92 146.52 110.12 115.12
    -265.32 -244.2 -172.08 -122.36 20.56 167.08 277.2
    -244.2 -172.08 -122.36 20.56 167.08 277.2 392.32
    Jan Feb Mar Apr May
    Net Turnover (VAT 0%) 200 110 100 120 150
    General sales accounts 200 100 100 100 150
    Variation in stocks of finished goods and in work in
    progress (increase + decrease -) 0 10 0 20
    Other operating income 100
    Raw materials and services 145 220 190 140 95
    Purchases during the financial year 105 200 170 120 75
    Variation in stocks (increase - decrease +)
    External services 40 20 20 20 20
    Staff expenses 27 27 27 27 27
    Wages and salaries 20 20 20 20 20
    Social security costs 7 7 7 7 7
    Depreciation and reduction in value 0 0 0 0 0
    Voluntary social expenses
    Premises expenses 10 10 10 10 10
    Vehicle expenses 2 2 2 2 2
    Computer equipment and software costs 1 1 1 1 1
    Other machine and equipment costs 8 8 8 8 8
    Travel expenses 5 5 5 5 5
    Representation expenses 3 1
    Marketing expenses 4 4 4 4 4
    R&D expenses 0 10
    Administrative services 2 2 2 2 2
    Other administrative expenses 5 5 5 5 5
    Other operational expenses 1 1 1 1 1
    Financial income and expenses 11 11 11 11 11
    Other interest and financial income 0
    Interest and other financial expenses 11 11 11 11 11
    Income taxes

    Taxes for the financial year and previous financial years 6.8 6.8 6.8 6.8 6.8
    PROFIT (LOSS) FOR THE FINANCIAL YEAR -30.8 -103.8 -172.8 -102.8 -27.8
    VAT payable -67.2 -67.2 -48 -26.4 -24
    VAT to be deducted 17.52 16.32 43.92 64.32 54.72
    Monthly cash flow -80.48 -154.68 -176.88 -64.88 2.92
    Initial cash 392.32 311.84 157.16 -19.72 -84.6
    Cash at the end of the month 311.84 157.16 -19.72 -84.6 -81.68
    Jun Jul Aug Sep Oct Nov Dec tammi
    150 210 200 300 300 280 280
    150 200 200 300 300 300 300

    0 10 0 -20 -20

    60 50 45 45 45 35 30
    40 30 25 25 25 15 10

    20 20 20 20 20 20 20
    27 27 27 27 27 27 27
    20 20 20 20 20 20 20
    7 7 7 7 7 7 7
    0 0 0 0 0 0 0

    10 10 10 10 10 10 10
    2 2 2 2 2 2 2
    1 1 1 1 1 1 1
    8 8 8 8 8 8 8
    5 5 5 5 5 5 5
    0 1 0
    4 4 4 4 4 4 4
    0 10
    2 2 2 2 2 2 2
    5 5 5 5 5 5 5
    1 1 1 1 1 1 1
    11 11 11 11 11 11 11

    11 11 11 11 11 11 11

    6.8 6.8 6.8 6.8 6.8 6.8 6.8


    7.2 76.2 62.2 172.2 172.2 162.2 167.2
    -28.8 -36 -36 -50.4 -48 -72 -72 -67.2 -67.2
    42.72 31.92 23.52 21.12 22.32 19.92 19.92 17.52 16.32
    21.12 72.12 49.72 142.92 146.52 110.12 115.12
    -81.68 -60.56 11.56 61.28 204.2 350.72 460.84
    -60.56 11.56 61.28 204.2 350.72 460.84 575.96

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