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A.

SALES BUDGET FOR AUGUST, SEPTEMBER AND OCTOBER


Inventory August September October
A 1000 x P250 = P250, 000 800 x P250 = P200, 000 1, 100 x P250 = P275, 000
B 500 x P480 = P240, 000 700 X P480 = P366, 000 1, 300 x P480 = P624, 000
total = P490, 000 = P536, 000 = P899, 000

B.

PURCHASES BUDGET FOR AUGUST AND SEPTEMBER

A August September B August September


Sales 1000 800 Sales 500 700
Add: Ending inventory 40 55 Add: Ending inventory 35 65
Less: Beginning (50) (40) Less: Beginning (25) (35)
inventory inventory
Units to purchase 990 815 Units to purchase 510 730
X Cost per unit x P250 X P250 X Cost per unit x P480 X 250
Purchase of A P247,500 P203,750 Purchase of A P244,800 P182,500

Total purchases in August= 247, 500 + 244, 800= P492, 300

Total purchases in September = 203, 750 + 182, 500= P386, 250


A/R on July 31 = 0.45 July sales
P270, 000 = 0.45x
X=P600, 000 total July sales

August collection
From July (P600, 000 x O.44) P264, 000
From August (P490, 000 x 0.55) 269, 000
TOTAL P533, 500

C.
AUGUST CASH BUDGET
Beginning cash balance P 40, 000
August collections 533, 500
Total cash available for disbursement 573, 500
Disbursement:
Purchase of merchandise P493, 300
Other monthly expenses(28000-6000) 22, 000 (513, 300)
Cash excess or deficiency (a) P 60, 200
Less: minimum cash balance desired (35, 000)
Cash available P 25, 200
Financing:
Acquire investment (b) (20,000)
Ending cash balance(c=a-b) P 40, 200