Kelompok

Nama
Vandy Putrandika
Arthur Ilyas Gemmy
Novrey Kurniawan
Sena Indra Wiraguna

NIM
29113418
29112235
29113244
29112220
Creighton Hardware Store.
sales budget
(in $)

July
Sales

August
100,000
120,000

September
90,000

October
100,000

November
135,000

October

November

cash receipt budget

July Sales (20%)

July Sales (80%)

July (act.)
August (act.)
20,000
80,000
16,000

August Sales (20%)

August Sales (80%)
September Sales (20%)
September Sales (80%)
October Sales (20%)
October Sales (80%)
November Sales (20%)
November Sales (80%)

September

40,000
24,000

24,000

19,200

48,000
18,000

28,800

14,400

36,000
20,000

21,600

16,000

40,000
27,000

96,000

72,000

80,000

108,000
21,600

December Sales (20%)

December Sales (80%)

120,000

Total Cash Receipt

36,000

83,200

104,400

100,800

110,200

October
75,000
25,000
40,500

November
101,250
33,750
45,000

October
100,000
40,500
140,500
30,000
110,500

November
135,000
45,000
180,000
40,500
139,500

DM Purchased budget

Production Cost
Markup of goods
Ending inventory cost

July (act.)
August (act.)
75,000
90,000
25,000
30,000
36,000
27,000

September
67,500
22,500
30,000

production budget

Sales
Desired Ending Inventory
Required
Beginning Inventory
Cost of Production

July (act.)
August (act.)
100,000
120,000
36,000
27,000
136,000
147,000
36,000
111,000

September
90,000
30,000
120,000
27,000
93,000

budgeted FOH & SAG Costs (monthly expense)

salaries & wages

depreciation on plant & equipment
utilities
other
total budgeted FOH

July (act.)
$
10,000
$
4,000
$
1,000
$
1,700
$
16,700

August (act.)
$
10,000
$
4,000
$
1,000
$
1,700
$
16,700

September
$
10,000
$
4,000
$
1,000
$
1,700
$
16,700

$
$
$
$
$

October
10,000
4,000
1,000
1,700
16,700

$
$
$
$
$

November
10,000
4,000
1,000
1,700
16,700

Creighton Hardware Store.

Cash Budget

beginning cash balance

cash receipt
total cash available
cash disbursement
cost of production
FOH & SAG Costs
Lease new storage facility
Property taxes
Advertising fees
Total cash disbursement
Minimum cash balance
Total cash needed
Excess/Shortage of Cash
Financing
- Borrowing
- Principal Repayment
- Interest Payment
Total Financing
Add back : Minimum cash balance

September
$
12,500
$
104,400
$
116,900

$
$
$

October
10,200
100,800
111,000

$
$

93,000
12,700

$
$

110,500
12,700

15,000

$
$
$

120,700
10,000
130,700

$
$
$
$

6,000
129,200
10,000
139,200

(13,800) $

$
$

14,000

$
$
$
14,000 $
10,000 $

$
$
$

November
10,695
110,200
120,895

$
$
$

139,500
12,700
5,000

$
$
$

157,200
10,000
167,200

(28,200) $

(46,305)

43,000
(14,000)
(105)
28,895
10,000

90,000
(43,000)
(323)
46,678
10,000

$
$
$
$
$

Ending Cash Balance

10,200

10,695

10,373

December
150,000

total
695,000

December

total

24,000

54,000
30,000

32,400

24,000
132,000

$
$
$
$
$

60,000

December
112,500
37,500
-

total

December
150,000
150,000
45,000
105,000

total

December
10,000
4,000
1,000
1,700
16,700

total

$
$
$

$
$
$

December
10,373
132,000
142,373

total Sept - Nov

$
33,395
$
315,400
$
348,795

$
$
$

105,000 $
12,700 $
5,000 $
$
$
122,700 $
10,000 $
132,700 $

343,000
38,100
5,000
15,000
6,000
407,100
30,000
437,100

9,673

(88,305)

$
$
$
$
$

147,000
(57,000)
(428)
89,573
30,000

$
$
$
$
$

82,000
(90,000)
(675)
(8,675)
10,000

10,998 $

31,268