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3 ? X . HOME Cash Budget with Supporting Cash Collections and Disbursements Schedules - Excel INSERT PAGE LAYOUT FORMULAS DATA REVIEW VIEW - 6

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3 ? X . HOME Cash Budget with Supporting Cash Collections and Disbursements Schedules - Excel INSERT PAGE LAYOUT FORMULAS DATA REVIEW VIEW - 6 Sign In FILE Caibri B TU. - A points tina Alignment Number Conditional Format as Cele s Formatting Table Styles Styles Skipped S&P Enterprises needs a cash budget for March. The following information is 1 s & P Enterprises needs a cash budget for March. The following information is available. January February March Data 4 Actual January and February and expected March sales 5 Cash sales 6 Sales on account 7 Total Sales $ $ 1,600 25,000 $26.600 3,750 $ 5,100 30.000 40,000 33.750 $45.100 References 9 Accounts Receivable Collections: 10 Month of sale 11 Month following sale 12 Second month following sale Uncollectible 15% 60% 22% 3% $10,500 $23,500 15 Accounts payable for inventory purchases, March 1 balance 16 Budgeted Inventory purchases in March 17 Inventory payments: Month of purchase 19 Month following purchase 6096 40% 21 Total budgeted selling & administrative expenses in March 22 Budgeted selling & administrative depreciation in March $12,500 $3,200 24 Other budd isch charmante in March .. Budget Data Schedules and Cash Budget- XI H . . HOME . Cash Budget with Supporting Cash Collections and Disbursements Schedules - Excel INSERT PAGE LAYOUT FORMULAS DATA REVIEW VIEW ? X - 6 Sign in FF A Alignment Number Conditional Formatas Cell Cells Editing Formatting Table Styles Styles S&P Enterprises needs a cash budget for March. The following information is Skipped Month following purchase 4096 21 Total budgeted selling & administrative expenses in March 22 Budgeted selling & administrative depreciation in March $12,500 $3,200 24 Other budgeted cash disbursements in March Equipment purchases Dividends to be paid $14,000 $2,000 28 Minimum cash balance to be maintained 29 March 1 cash balance 30 March 1 outstandine borrowings 31 March 1 interest due $10,000 $11,500 33 The company has a line of credit available to bolster the cash balance as needed. 35 When preparing budgets, the company maintains their data on a separate sheet from the actual budget and schedules 37 Click the Schedules and Cash Budget tab to prepare the following: 38 1. Schedule of expected cash collections for March 39 2. Schedule of expected cash disbursements for inventory purchases for March 40 3. Cash budget for March. Indicate in the financing section any borrowing that will be needed in March. Assume that any interest will not be paid until the following month. Budget Data Schedules and Cash Budget ... 5. HOME Cash Budget with Supporting Cash Collections and Disbursements Schedules - Excel INSERT PAGE LAYOUT FORMULAS DATA REVIEW VIEW ? - X 6 Sign In FILE BTU- - tina A- Alignment Number Conditional Formatas Celes - Formatting Table Styles . styles and Skipped fu Expected cash collections: 1 Expected cash collections: 2 March cash collections 3 March collections on account: 4 January sales 5 February sales 6 March sales 7 Total cash collections References 9 Payments to suppliers: 10 Accounts payable for inventory purchases, beginning balance 11 March purchases 12 Total cash payments S&P Enterprises Cash Budget For the Month of March 18 Cash balance, March 1 19 Add cash receipts: 20 Collections from customers 21 Total cash available before current financing 22 Less disbursements: 23 Payments to suppliers 24 Selline and administrative pxpenses Budget Data Schedules and Cash Budget ... O B ? S HOME Cash Budget with Supporting Cash Collections and Disbursements Schedules - Excel INSERT PAGE LAYOUT FORMULAS DATA REVIEW VIEW X - 5 Sign In FILE Deste B U A- Cells Alignment Number - Conditional Formatas Cell Formatting Table Styles soyles Skipped Expected cash collections: BOO S&P Enterprises Cash Budget For the Month of March References 18 Cash balance, March 1 19 Add cash receipts: 20 Collections from customers 21 Total cash available before current financing 22 Less disbursements: 23 Payments to suppliers 24 Selling and administrative expenses Equipment purchases 26 Dividends paid 27 Total disbursements 28 Excess (deficiency) of cash available over disbursements 29 Financing: 30 Borrowings 31 Repayments 32 Interest 33 Total financing 34 Cash balance, March 31 - - Budget Data Schedules and Cash Budget

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