Scribd
Upload
1K views3 pages

Activity 9 Cash Flow Sample Bakery

The document provides a cash flow plan for a bakery from January 5 to February 5. It shows cash inflows from bread and cake sales and cash outflows for materials, labor, utilities, and other expenses. The owner ran out of cash on February 5 after buying materials. Suggestions are needed for the owner to avoid this.

Uploaded by

kenneth reyes
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
1K views3 pages

Activity 9 Cash Flow Sample Bakery

The document provides a cash flow plan for a bakery from January 5 to February 5. It shows cash inflows from bread and cake sales and cash outflows for materials, labor, utilities, and other expenses. The owner ran out of cash on February 5 after buying materials. Suggestions are needed for the owner to avoid this.

Uploaded by

kenneth reyes
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 3

Ginalyn Reyes

Activity 9 – Cash Flow Plan

Based on its record book, this is the Cash Flow of the bakery in the first half of January. Continue making the Cash Flow Plan for the rest of January.

Jan 5 8 9 10 15 17 19 20 21 22 23 24 25 26 27 28 30 Feb
Cash at the beginning of the 15,0 1,7 1,9 3,4 3,9  44  21  25  60  66  25  87  92  97  534  13,2  14,3  4,8
day 00 45 95 95 95 95 85 60 60 85 15 65 65 65 0 15 40 40
CASH IN
 37  50  62  25  50  50  1,12
Sales – Bread 250 500 500 5 0 5 0 0 0  375 5
1,5  30  60  750
Sales – Cakes 00 00 00 0
Any other cash in
15,0 1,9 3,4 3,9 4,4
TOTAL CASH IN 00 95 95 95 95
CASH OUT
Direct Materials - Flour, Salt,  90  75  90
Yeast 750 0 0 0
Direct Materials - Cake Mix,  14  28  35
Butter, Choco 705 10 20 25
 2,50
Direct Labor 0
 60
Direct Costs - LPG for Oven 600 0
Indirect Costs – Stationery 200
1,00
Indirect Costs – Fuel 0
10,0
Any other cash out (Oven) 00
13,2
TOTAL CASH OUT 55 0 0 0 0
1,74 1,9 3,4 3,9 4,4
Cash at the end of the day 5 95 95 95 95
Cash Out for Family
Expenses  7,00
Remaining Cash After 1,74 1,9 3,4 3,9 4,4  21  25  60  66  25  87  92  97  53  13,2  143
Family Expenses 5 95 95 95 95 85 60 60 85 15 65 65 65 40 15 40 4840

NOTE: The Business Part (Rows 1-10) of the Cash-In, Cash-Out Plan will be different for the times when demand and prices vary (e.g. dry vs. rainy season). The
Family Part (Rows 13-14) will vary for the end of the month, birthdays, school enrollment time, and other occasions.
GROUP DISCUSSION – On Feb. 5, the owner had to buy and transport materials of the same amount as Jan. 26. He had no cash left
after that. Suggest what the owner should do to avoid running out of cash.

You might also like