1 2 3. 4 5 Sales Bithlo Barbecues Cash Budget For the Period June to September 2015 April 291.000 May 365.000 June 387.000 July August September 329.000 238.000 145.000 6 Collections: 7 Cash 40% 8 First Month 45% 9 Second Month 15% 0 Total Collections 1 Purchases 50% 182.500 193.500 154.800 131.600 95.200 58.000 164.250 174.150 148.050 107.100 43.650 54.750 58.050 49.350 362.700 360.500 301.300 214.450 164.500 119.000 72.500 0 2 Payments: 3 First Month 60% 116.100 98.700 71.400 43.500 4 Second Month 40% 73.000 5 Total Payments 189.100 77.400 176.100 137.200 65.800 47.600 91.100 .6 9 20 Wages 1 Lease Payments 22 Interest 23 4 Taxes 25 7 Collections 8 Less Disbursements: Inventory Payments 362.700 360.500 301.300 214.450 189.100 176.100 137.200 91.100 20% 77.400 65.800 47.600 29.000 10.000 10.000 10.000 10.000 30.000 0 0 30.000 Dividend (Common) Capital Outlays 6 Total Disbursements 7 Beginning Cash Balance 28 Collection Disbursement 9 Unadjusted Cash Balance 0 Current Borrowing 1 Ending Cash Balance 12 Notes: 50.000 0 0 0 25.000 0 0 25.000 0 381.500 200.000 451.900 0 0 194.800 185.100 20.000 -18.800 -91.400 106.500 29.350 1.200 -91.400 106.500 29.350 13.800 20.000 15.000 3 Minimum Acceptable Cash 15.000 34 5 =6 =7 E27 D31 E28-E10-E26 E29 - SUM(E27:E28) E30 =IF(E29