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12-Month Sales and Cash Flow Budget

The document provides a sales budget and cash flow statement for a 12 month period. Key details include: - Sales are projected to increase each month from $35,000 in January to $260,053 in December. - The cash flow statement projects cash collected from sales, cash paid for expenses like supplies, wages and commissions, and the resulting net monthly cashflow and closing balance. - It notes the assumptions around collecting 60% of sales in the current month and 40% in the next two months. Expenses like cost of goods sold and wages are calculated as percentages of sales.

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Linh Nguyễn
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41 views8 pages

12-Month Sales and Cash Flow Budget

The document provides a sales budget and cash flow statement for a 12 month period. Key details include: - Sales are projected to increase each month from $35,000 in January to $260,053 in December. - The cash flow statement projects cash collected from sales, cash paid for expenses like supplies, wages and commissions, and the resulting net monthly cashflow and closing balance. - It notes the assumptions around collecting 60% of sales in the current month and 40% in the next two months. Expenses like cost of goods sold and wages are calculated as percentages of sales.

Uploaded by

Linh Nguyễn
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Sale Budget

Jan Feb Mar


Sales 35,000 30,800 33,880

Budgeted Cash Flow Statement for 12 months

Note Jan Feb Mar


Cash to be collected 1 21,000 18,480 34,328
Cash to be paid 108,650 34,244 31,139
Cash to be paid to suppliers 2 - 22,750 20,020
Cash to be paid for wage and salary (pay when incurred) 3 3,000 6,500 6,080
Cash to be paid for overheads 850 850 850
Cash to be paid for commissions 4 1,680 1,478
Paid for equipment 35,000
Other operating expenses (8% of sale, pay immediate) 2,800 2,464 2,710
Vehicle 22,000
Rental leasehold 45,000
Net Cashflow (87,650) (15,764) 3,189
Opening cash balance 135,000 47,350 31,586
Closing cash balance 47,350 31,586 34,775

Note 1: Cash to be collected


Jan Feb Mar
Sales 35,000 30,800 33,880
Cash to be collected in the current month (60%) 21,000 18,480 20,328
Cash to be collected in the next two month (40%) 14,000
Total cash collected 21,000 18,480 34,328

Note 2: Cash to paid


Sales 35,000 30,800 33,880
COS (Cost of good sold) (65% of sales) 22,750 20,020 22,022
Offering 1 month credit -> Cash to be paid to supplier 22,750 20,020

Note 3: Cash to be paid for wage and salary


Fixed 3,000 3,000 3,000
+10% of previous sales 3,500 3,080
Total 3,000 6,500 6,080

Note 4:
80% sales 28,000 24,640 27,104
Commissions: 6% 1,680 1,478 1,626
Cash to paid for commission 1,680 1,478
Apr May Jun Jul Aug Sep Oct Nov Dec
37,268 40,995 45,094 49,604 54,564 60,020 66,023 72,625 79,887

ement for 12 months

Apr May Jun Jul Aug Sep Oct Nov Dec


34,681 38,149 41,964 46,160 50,776 55,854 61,439 67,583 74,341
33,868 36,869 40,171 94,154 47,899 52,294 57,128 62,446 68,296
22,022 24,224 26,647 29,311 32,242 35,467 39,013 42,915 47,206
6,388 6,727 7,099 7,509 7,960 8,456 9,002 9,602 10,262
850 850 850 950 950 950 950 950 950
1,626 1,789 1,968 2,165 2,381 2,619 2,881 3,169 3,486
12,000
2,981 3,280 3,608 3,968 4,365 4,802 5,282 5,810 6,391

38,250
813 1,279 1,792 (47,993) 2,877 3,560 4,311 5,137 6,046
34,775 35,588 36,868 38,660 (9,333) (6,456) (2,896) 1,415 6,552
35,588 36,868 38,660 (9,333) (6,456) (2,896) 1,415 6,552 12,598

Apr May Jun Jul Aug Sep Oct Nov Dec


37,268 40,995 45,094 49,604 54,564 60,020 66,023 72,625 79,887
22,361 24,597 27,057 29,762 32,738 36,012 39,614 43,575 47,932
12,320 13,552 14,907 16,398 18,038 19,841 21,826 24,008 26,409
34,681 38,149 41,964 46,160 50,776 55,854 61,439 67,583 74,341
37,268 40,995 45,094 49,604 54,564 60,020 66,023 72,625 79,887 -
24,224 26,647 29,311 32,242 35,467 39,013 42,915 47,206 51,927
22,022 24,224 26,647 29,311 32,242 35,467 39,013 42,915 47,206

3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000


3,388 3,727 4,099 4,509 4,960 5,456 6,002 6,602 7,262
6,388 6,727 7,099 7,509 7,960 8,456 9,002 9,602 10,262

29,814 32,796 36,075 39,683 43,651 48,016 52,818 58,100 63,910


1,789 1,968 2,165 2,381 2,619 2,881 3,169 3,486 3,835
1,626 1,789 1,968 2,165 2,381 2,619 2,881 3,169 3,486
Sale Budget
Jan Feb Mar
Sales 35,000 42,000 50,400

Budgeted Cash Flow Statement for 12 months

Note Jan Feb Mar


Cash to be collected 1 21,000 25,200 44,240
Cash to be paid 110,150 36,790 43,213
Cash to be paid to suppliers 2 - 22,750 27,300
Cash to be paid for wage and salary 3 3,000 6,500 7,200
Cash to be paid for overheads 850 850 850
Cash to be paid for commissions 4 1,680 2,016
Cash to be paid for marketing expense 1,500 1,650 1,815
Paid for equipment 35,000
Other operating expenses (8% of sale, pay immediate) 2,800 3,360 4,032
Vehicle 22,000
Rental Leasehold 45000
Net cashflow (89,150) (11,590) 1,027
Openning cash balance 135,000 45,850 34,260
Closing cash balance 45,850 34,260 35,287

Note 1: Cash to be collected


Jan Feb Mar
Sales 35,000 42,000 50,400
Cash to be collected in the current month (60%) 21,000 25,200 30,240
Cash to be collected in the next two month (40%) 14,000
Total cash collected 21,000 25,200 44,240
Note 2: Cash to be paid to suppliers
Jan Feb Mar
Sales 35,000 42,000 50,400
COS (Cost of good sold) (65%) 22,750 27,300 32,760
Offering 1 month credit -> Cash to be paid to suppliers 22,750 27,300

Note 3: Cash to be paid for wage and salary


Jan Feb Mar
Fixed 3,000 3,000 3,000
+10% of previous sales 3,500 4,200
Total wages and salary (pay when incurred) 3,000 6,500 7,200

Note 4: Cash to be paid for commissions


Jan Feb Mar
80% of Sales 28,000 33,600 40,320
Commission: 6% 1,680 2,016 2,419
Cash to be paid for commission 1,680 2,016
Apr May Jun Jul Aug Sep Oct Nov Dec
60,480 72,576 87,091 104,509 125,411 150,494 180,592 216,711 260,053

r 12 months

Apr May Jun Jul Aug Sep Oct Nov Dec


53,088 63,706 76,447 91,736 110,083 132,100 158,520 190,224 228,269
50,904 60,115 71,149 134,717 100,305 119,283 142,028 169,290 201,969
32,760 39,312 47,174 56,609 67,931 81,517 97,821 117,385 140,862
8,040 9,048 10,258 11,709 13,451 15,541 18,049 21,059 24,671
850 850 850 950 950 950 950 950 950
2,419 2,903 3,484 4,180 5,016 6,020 7,224 8,668 10,402
1,997 2,196 2,416 2,657 2,923 3,215 3,537 3,891 4,280
12,000
4,838 5,806 6,967 8,361 10,033 12,039 14,447 17,337 20,804

38250
2,184 3,590 5,298 (42,981) 9,779 12,817 16,492 20,934 26,300
35,287 37,471 41,061 46,359 3,378 13,157 25,974 42,466 63,399
37,471 41,061 46,359 3,378 13,157 25,974 42,466 63,399 89,699

Apr May Jun Jul Aug Sep Oct Nov Dec


60,480 72,576 87,091 104,509 125,411 150,494 180,592 216,711 260,053
36,288 43,546 52,255 62,706 75,247 90,296 108,355 130,026 156,032
16,800 20,160 24,192 29,030 34,836 41,804 50,165 60,197 72,237
53,088 63,706 76,447 91,736 110,083 132,100 158,520 190,224 228,269
Apr May Jun Jul Aug Sep Oct Nov Dec
60,480 72,576 87,091 104,509 125,411 150,494 180,592 216,711 260,053
39,312 47,174 56,609 67,931 81,517 97,821 117,385 140,862 169,034
32,760 39,312 47,174 56,609 67,931 81,517 97,821 117,385 140,862

Apr May Jun Jul Aug Sep Oct Nov Dec


3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
5,040 6,048 7,258 8,709 10,451 12,541 15,049 18,059 21,671
8,040 9,048 10,258 11,709 13,451 15,541 18,049 21,059 24,671

Apr May Jun Jul Aug Sep Oct Nov Dec


48,384 58,061 69,673 83,608 100,329 120,395 144,474 173,369 208,042
2,903 3,484 4,180 5,016 6,020 7,224 8,668 10,402 12,483
2,419 2,903 3,484 4,180 5,016 6,020 7,224 8,668 10,402

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