EXERCISE 1: With the following information, structure the budget

INCOME BUDGETS
CONCEPT JUNE
Total sales 1,000,000.00
In cash (in the month) 200,000.00
Accounts Receivable Recovery 100,000.00
Other income 100,000.00
TOTAL REVENUES 400,000.00

CASH BUDGET
CONCEPT JUNE
INCOME 400,000.00
(-) EXPENSES 1,180,000.00
(=) NET CASH FLOW -780,000.00
(+) INITIAL CASH 60,000.00
(=) FINAL CASH -720,000.00
(-) MINIMUM BALANCE 50,000.00
(=) SURPLUS CASH
(=) CASH DEFICIT -770,000.00

Note: In this exercise the final result is a deficit, but an analysis of

premiums of 800,000 is likely necessary to be able to consider the
possibility of taking out a loan to be able to pay. For example, if a
client does not pay, they will be penalized with interest, I mean. You
should know which product is sold more than to your suppliers, also to
extend the debt term more.
3 .- In the case shown in the table, calculate the present value of the single cash flow whose expectation
is to accumulate in 20 years and considering the interest rate indicated for such

CASE SINGLE CASH FLOW

TO $200.00
/1 The interest rate is capitalized semiannually

4 .- Mrs. Gertrudis took a loan of L40,000.00 at an annual interest rate of 14% to repay the loan in three annual
and equal payments at the end of the year. (value 8%)
a) Calculate the annual loan payments at the end of the year.
b) Prepare a loan amortization schedule showing the division of interest on each loan.
c) Determine the total amount of financial expenses at the end of three years, at the expiration of

PERIOD PMT

0
1 17,229.26

2 17,229.26

3 17,229.26
 CASH BUDGET
projected cash position for the month of June.

EXPENSES BUDGET
CONCEPT JUNE
Purchase of Raw Materials 800,000.00
Cash payment (in the month) 1,000,000.00
Payment of Accounts Payable (1 100,000.00
month) 80,000.00
Dividend TOTAL
Payment.
EXPENDITURE 1,180,000.00
Additional Information
1 .- The cash balance as of May 31 was L60,000.00.
2 .- The minimum balance required has been estimated
at L50.00
3 .- Determine what actions should be taken in case of
a) There is a surplus of cash.
b) There is a cash shortage.

izing the expenses I realize that production materials were purchased

and thus obtain more sales, however I recommend that
In installments the commitments, or you can improve the collection
system for late payment, you can also make correct use of inventories
and with others, to buy those with the greatest movement, you can
also order and it is always vitally important to control expenses.
effect. (value 7%)

INTEREST RATE /1 PERIOD IN YEARS PRESENT VALUE

5% 20 $74.49

ado in three (3) years. The one of the three payments of the

the loan.

INTERESTS CAPITAL BALANCE

40,000.00
5,600.00 11,629.26 28,370.74

3,971.90 13,257.36 15,113.39

2,115.87 15,113.39 0.00

0.00

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