CASH RECEIPTS
Sales Forecast Jan Feb Mar Apr May
250,000 350,000 200,000 400,000 500,000
Cash Sales 62,500 87,500 50,000 100,000 125,000
(25%)
Accounts
Receivables
Collections
Lagged 1 125,000 175,000 100,000 200,000
month
Lagged 2 95,000 133,000 76,000
months
Other Cash 117,000 117,000 117,000 117,000 117,000
Receipts
Total Cash 179,500 329,500 437,000 450,000 518,000
Receipts
CASH DISBURSEMENTS
Jan Feb Mar Apr May
Purchases 230,000 322,000 184,000 368,000 460,000
Cash 27,600 38,640 22,080 44,160 55,200
Purchases
Accounts
Payable
Payment
Lagged 1 115,000 161,000 92,000 184,000
month
Lagged 2 80,500 112,700 64,400
months
Rent Payments 20,000 20,000 20,000 20,000 20,000
Wages and 32,500 39,500 29,000 43,000 50,000
Salaries
Tax Payments 65,000
Fixed Asset 21,250 21,250 21,250 21,250
Outlay
Interest 17,000 17,000 17,000 17,000 17,000
Payment
Principal 200,000
Payments
Total Cash 97,100 251,390 350,830 550,110 476,850
Disbursements
EXCESS CASH BALANCE / REQUIRED TOTAL FINANCING
Jan Feb Mar Apr May
Cash Receipts 179,500 329,500 437,000 450,000 518,000
Less: Cash 97,100 251,390 350,830 550,110 476,850
Disbursements
Net Cash Flow 82,400 78,110 86,170 -100,110 41,150
Add: 85,000 171,170 71,060
Beginning
Cash
Ending Cash 85,000 171,170 71,060 112,210
Less: Minimum 100,000 100,000 100,000
Cash Balance
Required Total -28,940
Financing
Excess Cash 71,170 12,210
Balance
