Cash Budget
			Williams Company
			First Quarter
		January	February	March
Beginning cash balance
Add: Receipts
Cash sales to customers
Cash collected from accounts receivable
Total available cash
Less: Disursements
Raw materials cash purchases
Raw materials accounts payable purchases
Direct labor
Factory overhead
Selling and administrative expense
Income tax expense
Total disbursements
Excess (deficiency) of available cash		$ -	$ -	$ -
over cash disbursements