Cash Collection Beginning Cash Balance Sales. Accounts Receivable Short term investment Long-Term Investment Issuance of Common Stock Total Receipts Total available cash Cash Disbursement Accounts Payable Direct Material Direct labor manufacturing overhead Selling and administrative expenses Purchase of truck Annual income taxes total disbursement Excess (deficiency) of availble cash over cash disbursement financing Add: borrowings Less: repayments including interest Ending cash balance Name of the company Cash budget Date 2 3