Beruflich Dokumente
Kultur Dokumente
7.2
2)
The
company
"
Comercial
del
Sur
SA",
prepare
their
budgets
for
2002.
Here
is
some
data
from
the
company:
Sales
forecast
for
2002
Sales
2002:
JANUARY
FEBRUARY
MARCH
APRIL
$
140.000
$
140.000
$
160.000
$
200.000
November
sales
December
sales
INVENTORY
OF
GOODS
SUPPLIERS
(GOODS)
$
10.000
$
36.000
$
80.000
$
52.000
$
45.000
ADDITIONAL
INFORMATION:
a)
The
sales
are
on
credit.
The
60%
of
sales
is
charged
for
the
following
month
of
the
transaction,
40%
to
the
second
month
after
sales
Sales
Charge:
1er
month
2do
month
Sales
2002:
JANUARY
FEBRUARY
$
140.000
$
84.000
MARCH
TOTAL
$
56.000
$
140.000
FEBRUARY
MARCH
$
140.000
$
84.000
APRIL
TOTAL
$
56.000
$
140.000
MARCH
APRIL
$
160.000
$
96.000
MAY
TOTAL
$
64.000
$
160.000
APRIL
MAY
$
200.000
$
120.000
JUNE
TOTAL
$
80.000
$
200.000
50%
SALES
Sales
2002:
JANUARY
FEBRUARY
MARCH
APRIL
$
140.000
$
140.000
$
160.000
$
200.000
$
70.000
$
70.000
$
80.000
$
100.000
c)
Other
variable
costs
are
10%
of
sales,
you
pay
the
same
month
in
which
they
are
incurred.
OTHER
EXPENSES
VAR
=
10%
SALES
Sales
2002:
JANUARY
FEBRUARY
MARCH
APRIL
$
140.000
$
140.000
$
160.000
$
200.000
d)
The
final
inventory
is
150%
of
what
is
required
for
sales
the
following
month.
Inventory
Final
=
150%
JANUARY
FEBRUARY
MARCH
$
105.000
$
120.000
$
150.000
The
Finals
are
made
initial
inventory
for
the
next
month
Inventory
Final
2002:
December
JANUARY
FEBRUARY
MARCH
JANUARY
FEBRUARY
MARCH
APRIL
$
52.000
$
105.000
$
120.000
$
150.000
FEBRUARY
MARCH
APRIL
Cost
of
Sales
(+)
Inventory
Final
(-)
Inventory
Initial
$
70.000
$
105.000
$
(52.000)
$
70.000
$
120.000
$
(105.000)
$
80.000
$
150.000
$
(120.000)
$
100.000
SHOPPING
$
123.000
$ 85.000
$
110.000
$
100.000
STATE
OF
RESULTS
Comercial
del
Sur
S.A
to
December
31,
2002
JANUARY
$
140.000
$
(70.000)
$
70.000
$
(15.000)
$
(14.000)
$
41.000
Sales
(-)
Cost
of
sales
(=)
Utility
gross
in
sales
(-)
Fixed
Expenses
(-)
Other
variable
costs
(=)
Utility
in
operations
FEBRUARY
$
140.000
$
(70.000)
$
70.000
$
(15.000)
$
(14.000)
$
41.000
MARCH
$
160.000
$
(80.000)
$
80.000
$
(15.000)
$
(16.000)
$
49.000
APRIL
$
200.000
$
(100.000)
$
100.000
$
(15.000)
$
(20.000)
$
65.000
Sales
Charge
1er
month
2do
month
COLLECTION
SCHEDULE
Comercial
del
Sur
S.A
to
December
31,
2002
November
December
January
February
March
TOTAL
SALES
$
36.000
$
80.000
$
140.000
$
140.000
$
160.000
$
556.000
JANUARY
FEBRUARY
MARCH
APRIL
$
36.000
$
48.000 $
32.000
$
84.000 $
56.000
$
84.000 $
56.000
$
96.000
$
84.000 $
116.000
$
140.000
$
152.000
MAY
$
64.000
$
64.000
December
January
February
March
TOTAL
SHOPPING
$
45.000
$
123.000
$
85.000
$
110.000
$
363.000
JANUARY
$
45.000
FEBRUARY
MARCH
APRIL
$
123.000
$
85.000
$
110.000
$
45.000 $
123.000
$
85.000 $
110.000
NOTE:
Loan
multiple
of
5
=
(-)
Dficit=
$
20.000
$
(6.000)
$
14.000
JANUARY
FEBRERO
MARCH
APRIL
$
10.000 $
25.000 $
14.000 $
10.000
$
84.000 $
116.000
$
140.000
$
152.000
$
94.000 $
141.000
$
154.000
$
162.000
$
(45.000)
$
(10.000)
$
(14.000)
$
25.000
$
(15.000)
$
10.000
$
(123.000)
$
(10.000)
$
(14.000)
$
(6.000)
$
16.000
$
10.000
$
20.000
$
(85.000)
$
(10.000)
$
(16.000)
$
43.000
$
(33.000)
$
10.000
$
20.000
$
400
$
12.600
$
(110.000)
$
(10.000)
$
(20.000)
$
22.000
$
(12.000)
$
10.000