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QUESTION 4- You are the management accountant for Tavistock Ltd, and it is your job to prepare the budget for the six months to 31st

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QUESTION 4- You are the management accountant for Tavistock Ltd, and it is your job to prepare the budget for the six months to 31st December 2020. You have the following information:- All in 000s May June July Aug. Sept. Oct. Nov. Dec. Salese 150 160 1204 100 160 180 140 12044 Wages & Salaries 24 24 24 24 24 24 244 Administration expenses 164 16 16 164 16 164 164 Building refurbishmente 324 de Taxation paymente de 4 In addition: 1) 40% of the sales will be for cash. 30% of the sales will be received in the following month, and 24% are received in the next month after that. 2) A provision for bad debts is to be made at the rate of 3% of sales, and this provision is to be made at the time of sale. 3) Commission on sales is paid to sales employees at a rate of 4% on the sales figure. This is paid to the employees one month after the sales are made. Even if the customer subsequently fails to pay Tavistock Ltd, the commission will still be paid. 4) The gross profit is at a constant rate of 40% of sales 5) The opening stock on 1st June will be 60,000. The level of closing stock is to be increased by 1,000 each month to the end of December 6) Purchases are to be paid for one month after the date of the purchase. 7) The figure for Administration expenses includes an allowance for depreciation of 2,000 a month. 8) Wages & Salaries and Administration expenses are paid in the month they are incurred. 9) Tavistock Ltd has a bank loan, which will be repaid in monthly instalments of 12,000 every month. The interest element represents 25% of these instalments. 10) The company expects to hold cash of 62,000 at the end of June 2020. Required: A) Compute the stock levels each month in the period June 2020 to December 2020, and hence show the level of purchases required from June 2020.4 marks B) Prepare a monthly cash budget for the six months to 31st December 2020, showing the cash balance at the end of each month. 10 marks C) Prepare a budgeted Income Statement for the six month period to 31st December 2020. A monthly breakdown is not required. 7 marks D) Briefly comment on the budgeted figures that you have calculated in parts A) to C) 4 marks

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