Only a Game Inc.

Reconciliation of initial balance sheet:

Accounts

Month/Item
Initial investment
October production
October costs
Retained Earning (Beginning RE + NI - Dividends)

Commmon Retained

Receivable Inventory

Cash
100000
-7000
-4000

0
0
0

0
7000
0

Stock

100000
0
0

earnings

Month

October

Income statements:

0
0
0
-4000

Sales
Cost of sales
Operating expenses
Net operating income

Balance of accounts

89000

Unit cost
Unit selling price
Monthly operating costs
Month
production in units
sales in units

7000

100000

0
0
4000
-4000

-4000

14
22
4,000
October

November

December January

February March

April

May

June

July

August

September

500

750

1000

1500

2000

2500

3000

3500

4000

4500

5000

5500

500

750

1000

1500

2000

2500

3000

3500

4000

4500

5000

Only a Game Inc.

Unit information
Unit cost

14
22
4000

Unit selling price

Monthly operating costs
Month
production in units

October
500

sales in units

0
Month

Income statements:
Sales
Cost of sales
Operating expenses
Net operating income
Collections budget:
Beginning accounts receivable
Collections
Current sales
Ending accounts receivable
Production budget:
Units produced
Cash required
Cash budget:
Beginning balance
Add collections
Less production & operating costs
Excess (deficit) cash to costs
Borrowings
Repayments
Ending balance
Balance sheets:
Cash
Accounts receivable
Inventory
Total assets
Liabilities
Common stock
Retained earnings (Beginning RE + NI - Dividends)
Total equities

October

November December January February March

April
May
June
July
August
September October November
750
1000
1500
2000
2500
3000
3500
4000
4500
5000
5500
6000
6500
500
November

750

1000

1500

December January February

2000

2500

3000

3500

4000

March

April

May

June

July

4500
August

5000

5500

6000

September October November

0
0
-4000
-4000

11000
-7000
-4000
0

16500 22000
-10500 -14000
-4000 -4000
2000
4000

33000
-21000
-4000
8000

44000
-28000
-4000
12000

55000
-35000
-4000
16000

66000
-42000
-4000
20000

77000
-49000
-4000
24000

88000
-54000
-4000
28000

99000
-63000
-4000
32000

110000 121000
-70000 -77000
-4000 -4000
36000 40000

0
0
0
0

0
0
11000
11000

11000 27500
0 -11000
16500 22000
27500 38500

38500
-16500
33000
55000

55000
-22000
44000
77000

77000
-33000
55000
99000

99000
-44000
66000
121000

121000
-55000
77000
143000

143000
-66000
88000
165000

165000
-77000
99000
187000

187000
-88000
110000
209000

500
7000

750
10500

1000
14000

1500
21000

2000
28000

2500
35000

3000
42000

3500
49000

4000
56000

4500
63000

5000
70000

5500
77000

100000
0
-11000
89000
0
0
89000

89000
0
-14500
74500
0
0
74500

74500 56500
0 11000
-18000 -25000
56500 42500
0
0
0
0
56500 42500

42500
16500
-32000
27000
0
0
27000

27000
22000
-39000
10000
0
0
10000

10000
33000
-46000
-3000
12000
0
9000

9000
44000
-53000
0
5000
0
5000

5000
55000
-60000
0
1000
0
1000

1000
66000
-67000
0
0
0
0

89000
0
7000
96000
0
100000
-4000
96000

74500
11000
10500
96000
0
100000
-4000
96000

56500 42500
27500 38500
14000 21000
98000 102000
0
0
100000 100000
-2000
2000
98000 102000

27000
55000
28000
110000
0
100000
10000
110000

10000
77000
35000
122000
0
100000
22000
122000

9000
99000
42000
150000
12000
100000
38000
150000

5000
121000
49000
175000
17000
100000
58000
175000

1000
143000
56000
200000
18000
100000
82000
200000

0
165000
63000
228000
18000
100000
110000
228000

132000
-84000
-4000
44000

209000 231000
-99000 -110000
121000 132000
231000 253000

6000
84000

6500
91000

0
77000
-74000
3000
0
-3000
0

0
0
88000 99000
-81000 -88000
7000 11000
0
0
-7000 -8000
0
3000

3000
110000
-95000
18000
0
0
18000

0
187000
70000
257000
15000
100000
142000
257000

0
209000
77000
286000
8000
100000
178000
286000

18000
253000
91000
362000
0
100000
262000
362000

3000
231000
84000
318000
0
100000
218000
318000