3. You have been provided with Cafe Bs cash budget for the next financial year {MPA - Cafe B-Cash Budget.xlsx} and you must submit the following: a. Projected cash budgets for the next 3 financial years that address Caf Bs stated business objectives and key operational requirements and include; i. Inclusion of the mandated acquisitions from point 1 (above) ii. Consideration of the ongoing impact of the acquisitions on the budget iii. Inclusion the acquisitions to be purchased, from Section 3 (below) 4. You must make a determination on the financial capacity of the business to purchase in line with the stated business objectives. a. You must include written discussion on the factors guiding the chosen time for the construction of the alfresco dining i. The impact on the budget must be discussed b. You must include written discussion on the depreciation methods that you will use for each of the mandated assets (point 1 above) i. The methods used must be appropriate for the asset, and the scenario ii. You must explainwhat factors you considered in your determination of the depreciation methods to be used c. You must document the projected acquisition dates for each of the mandated acquisitions (point 1 above) i. A written discussion on how you decided upon these projected acquisition dates must be provided 5. You mustcreate accurate equipment specifications to guide the acquisition process for the Impinger Oven and POS System. The specifications must consider the following; a. The provision of quality products and service to customers b. The specifications must support the stated business objectives c. Types and numbers of required equipment d. Business objectives and budget parameters e. Environmental sustainability policies of the business f. Operational efficiency 6. You must provide detailed costings for the mandatory acquisitions a. Costs for the Impinger Oven and POS System must include details of all costs required to have the assets ready for use including: i. Finance and leasing costs (if applicable) ii. Set-up costs, including modification to floor plans to accommodate new equipment iii. On-costs such as increased maintenance iv. Staff Training b. Written detailed specifications on the proposed Impinger Oven and POS system must be included c. Details on the recommended suppliers must be documented i. A minimum of 2 suppliers for each asset must be provided ii. Estimates and/or quotations from each supplier must be provided iii. Written discussion on what criteria you would use to decide on the appropriate supplier for these assets must be provided d. Written discussion on the most appropriate method of financing for each of the mandated acquisitions must be provided i. Your decision on financing methods must ensure that the current financial objectives are achievable 7. You must detail the procedures that you would use to ensure the accuracy and security of all records related to financial agreements, once the asset has been purchased. a. This must include written discussion on the details within the Contract of Purchase i. Including any terms and conditions inherent to them as well as any terms and conditions specific to the acquisition of the Impinger Oven and POS system b. You must submit contracts for the acquisition of the Impinger Oven and POS system. (contract templatesand information are provided on the student share drive {Agreement.dotx, Commercial lease Agreement.dotx, Consumer Loan Agreement.dotx, Contract Information.pdf})

Caf B Cash Budget Year 1 (of new ownership) 1,25,277 JulyA August Septembe October Novembe December January February March ApriMayJune Total 66,814 100.222 7.424 8,30,170 Cash Receipts Debtor Receipts 0,11158.463 66,81440,089 5,354 5,568 13,920 GST Received Total Receipts 61,011 61,24770,434 80,6411,18,410 150,054 1,07,182 65,330 97,99583,70452.264 65,534 10,13,804 5,122 22.684 12.476 3,889 23.554 Cash Purchases Creditor Payments Total Gross Wage PAYG withholding Duperannuation Workcover Marketing 11,3421342 4,6004,861 22,81122,811 13.232 28.354 18,903 18,903 8,101 25,288 21324 187,895 79.780 3,07,671 25,28830,244 33,960 27.766 27.766 32,746 3,303 1,392 23,060 Bank Charge Cleaning HeatingPower nsurance Leasing 2,784 1856 1,856 485 684 8.209 eqal Fees 51 51 51 51 51 51 51 51 ouncil Rates & Taxes 3,333 3,333 3.333 3,333 3.333 33 3,333 3.333 40,000 463 1,500 Repairs & Maintenance 205 125 125 125 125 125 125 91 elephone Trade Subs sl GST Paid to ATO PAYG Installments Paid Out Capital Loan Repayments Lapital Furchases Total Payment Paid on purchase 708 031 12,267 28,290 27,388 30,000 17.856 15,000 15,000 1488 1,488 1,07,96749.810 53,518 1,01,33673,80795.290 109,958 93,855 64,643 1,12,87747,10750,986 9.61,154 52,651 50,000 110,0701,07,29378,7681,12,120 82.94788,103 1,02,651 1,02,651 28,525 33.352 Net Cash Flow Opening Bank Bal Closing Bank Balan 46,95611,43716,916 20,695 44,60354,765 2.776- 29.173 5.156 14,548 0,000 3,044 14,481 31,396 10,702 55,3051,10,070 107,293 78,768 1,12,12082,947 88,103 3,044 14.48131,396 10,70255.305 Caf B Cash Budget Year 1 (of new ownership) 1,25,277 JulyA August Septembe October Novembe December January February March ApriMayJune Total 66,814 100.222 7.424 8,30,170 Cash Receipts Debtor Receipts 0,11158.463 66,81440,089 5,354 5,568 13,920 GST Received Total Receipts 61,011 61,24770,434 80,6411,18,410 150,054 1,07,182 65,330 97,99583,70452.264 65,534 10,13,804 5,122 22.684 12.476 3,889 23.554 Cash Purchases Creditor Payments Total Gross Wage PAYG withholding Duperannuation Workcover Marketing 11,3421342 4,6004,861 22,81122,811 13.232 28.354 18,903 18,903 8,101 25,288 21324 187,895 79.780 3,07,671 25,28830,244 33,960 27.766 27.766 32,746 3,303 1,392 23,060 Bank Charge Cleaning HeatingPower nsurance Leasing 2,784 1856 1,856 485 684 8.209 eqal Fees 51 51 51 51 51 51 51 51 ouncil Rates & Taxes 3,333 3,333 3.333 3,333 3.333 33 3,333 3.333 40,000 463 1,500 Repairs & Maintenance 205 125 125 125 125 125 125 91 elephone Trade Subs sl GST Paid to ATO PAYG Installments Paid Out Capital Loan Repayments Lapital Furchases Total Payment Paid on purchase 708 031 12,267 28,290 27,388 30,000 17.856 15,000 15,000 1488 1,488 1,07,96749.810 53,518 1,01,33673,80795.290 109,958 93,855 64,643 1,12,87747,10750,986 9.61,154 52,651 50,000 110,0701,07,29378,7681,12,120 82.94788,103 1,02,651 1,02,651 28,525 33.352 Net Cash Flow Opening Bank Bal Closing Bank Balan 46,95611,43716,916 20,695 44,60354,765 2.776- 29.173 5.156 14,548 0,000 3,044 14,481 31,396 10,702 55,3051,10,070 107,293 78,768 1,12,12082,947 88,103 3,044 14.48131,396 10,70255.305