Agriculture Reference
In-Depth Information
Table 11.2
Cash fl ow statement for three months ending March 2012
January
February
March
Budget
Actual
Budget
Actual
Budget
Actual
Expected cash receipts:
1. Cash sales
2. Collections on accounts
receivable
3. Other income, investments
called
4. Total cash receipts
Expected cash payments:
5. Raw materials
6. Payroll
7. Other factory expenses
(including maintenance)
8. Advertising
9. Selling expense
10. Administrative expense
(including salary of
owner-manager)
11. New plant and equipment
12. Other payments (taxes,
including estimated income
tax; repayment of loans;
interest)
13. Total cash payments
14. Expected cash balance at
beginning of the month
15. Cash increase or decrease
(item 4 minus item 13)
16. Expected cash balance at end
of month (item 14 plus item 15)
17. Desired working cash balance
18. Short-term loans needed
(item 17 minus item 16, if item
17 is larger)
19. Cash available for dividends,
capital cash expenditures, and/
or short-term investments (item
16 minus item 17, if item 16 is
larger than item 17)
Capital cash:
20. Cash available (item 19 after
deducting dividends, etc.)
21. Desired capital cash (item 11,
new plant equipment)
22. Long-term loans needed (item
21 less item 20, if item 21 is
larger than item 20)
