成本与管理会计9.pptVIP

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成本与管理会计9.ppt

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The Cash Budget Schedule of Expected Cash Collections Schedule of Expected Cash Disbursements The Cash Budget Direct Labour Budget Manufacturing Overhead Budget Selling and Administrative Expense Budget The Cash Budget Because Royal maintains a cash balance of $30,000, the company must borrow on its line-of-credit. Financing and Repayment Ending cash balance for April is the beginning May balance. The Cash Budget Financing and Repayment Because the ending cash balance is exactly $30,000, Royal will not repay the loan this month. The Cash Budget The Cash Budget At the end of June, Royal has enough cash to repay the $50,000 loan plus interest at 16%. Financing and Repayment $50,000 × 16% × 3/12 = $2,000Borrowings on April 1 andrepayment of June 30. ⑨The Budgeted Income Statement Cash Budget Budgeted Income Statement Completed After we complete the cash budget, we can prepare the budgeted income statement for Royal. The Budgeted Income Statement ⑩The Budgeted Balance Sheet Royal reported the following account balances on June 30 prior to preparing its budgeted financial statements: Land - $50,000 Building (net) - $175,000 Common stock - $200,000 Retained earnings - $146,150 25%of June sales of $300,000 5,000 units at $4.99 each 11,500 kg at $0.40/kg 50% of June purchases of $56,800 P9-2 01 02 03 04 05 06 Sales 4000 4600 5200 5800 6000 6000 Cost of sales 2392 2704 3016 3120 Gross profit 2208 2496 2784 2880 Other expenses 780 870 900 900 Net profit 1428 1626 1884 1980 P9-6 Q1 Q2 Q3 Q4 Q5 Q6 Sales 2000 5000 4000 1000 2500 6000 Closing inventory 1250 1000 250 625 1500 Total requirements 3250 6000 4250 1625 4000 Opening inventory 500 1250 1000 250 625 Budgeted production 2750 4750 3250 1375 3375 Q1 Q2 Q3 Q4 Q5 Budgeted production 2750 4750 3250 1375 3375 RM per unit 2 2 2 2 2 RM requirements 5500 9500 6500 2750 6750 Closing inventory 950 650 275 675 Total requirements 6450 10150 6775 3425 Opening inventory 550 950 650 275 Purchase RM (unit) 5900 9200 6125 3150 Unit