Example of Cashflow Statements for SIS Part 2
- |
- Email a Friend |
Digg
| 
StumbleUpon
| 
Facebook
|
SCHOLARSHIP INFORMATION SERVICES |
|||||||
| ASSUMPTIONS: | JAN | FEB. | MAR | APR | MAY | JUN. | JULY. |
| Forecasted Yearly Sales (units) | 8000 | 8000 | 8000 | 8000 | 8000 | 8000 | 8000 |
| Monthly Sales Percentages | 12% | 11% | 9% | 9% | 7% | 5% | 4% |
| Units Sales per Month | 960 | 880 | 720 | 720 | 560 | 400 | 320 |
| Selling Price Per Unit Sold | $24 | $24 | $24 | $24 | $24 | $24 | $24 |
| Cost per product purchased | $3.30 | $3.30 | $3.30 | $3.30 | $3.30 | $3.30 | $3.30 |
| CASH INFLOWS: | JAN | FEB. | MAR | APR | MAY | JUN. | JULY |
| From Sales | $23,040 | $21,120 | $17,280 | $17,280 | $13,440 | $ 9,600 | $ 7,680 |
| Cash at Beginning of Month | $10,373 | $14,069 | $17,850 | $20,293 | $20,440 | $21,071 | $18,390 |
| TOTAL CASH INFLOWS | $33,413 | $35,189 | $35,130 | $37,573 | $33,880 | $30,671 | $26,070 |
| CASH DISBURSEMENTS: | |||||||
| For Direct Material Purchases | $2,736 | $2,930 | $2,429 | $2,376 | $1,901 | $1,373 | $1,082 |
| For Promotional Pamphlets | $ 0 | $2,000 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| For University Advertising | $1,500 | $1,500 | $1,500 | $1,500 | $ 0 | $ 0 | $ 0 |
| For Newspaper Advertising | $2,917 | $2,917 | $2,917 | $2,917 | $2,917 | $2,917 | $2,917 |
| For Office Salaries | $3,033 | $3,033 | $3,033 | $3,033 | $3,033 | $3,033 | $3,033 |
| For Employer Costs (11%) | $ 334 | $ 334 | $ 334 | $ 334 | $ 334 | $ 334 | $ 334 |
| For Office Supplies | $3,000 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| For Business Cards, etc. | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| For Printing of Checks | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| For Telephone | $ 200 | $ 200 | $ 200 | $ 200 | $ 200 | $ 200 | $ 200 |
| For Business Registration | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| For Message Centre | $ 717 | $ 717 | $ 717 | $ 717 | $ 717 | $ 717 | $ 717 |
| For Toll Free Services | $1,600 | $1,600 | $1,600 | $1,600 | $1,600 | $1,600 | $1,600 |
| For Credit Card Service | $ 768 | $ 768 | $ 768 | $ 768 | $ 768 | $ 768 | $ 768 |
| For Bank Charges | $ 40 | $ 40 | $ 40 | $ 40 | $ 40 | $ 40 | $ 40 |
| For Miscellaneous | $ 300 | $ 300 | $ 300 | $ 300 | $ 300 | $ 300 | $ 300 |
| For Income Taxes | $ 0 | $ 0 | $ 0 | $2,349 | $ 0 | $ 0 | $ 0 |
| For cash drawings by owner | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 |
| For Equipment Purchased | $1,200 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| TOTAL DISBURSEMENTS | $19,344 | $17,339 | $14,837 | $17,133 | $12,809 | $12,281 | $11,991 |
| ENDING CASH BALANCE | $14,069 | $17,850 | $20,293 | $20,440 | $21,071 | $18,390 | $14,080 |
| NOTE: Figures are rounded to the nearest dollar. | |||||||
|
SCHOLARSHIP INFORMATION SERVICES
|
||||||
| ASSUMPTIONS: | AUG | SEPT. | OCT. | NOV. | DEC. | TOTALS |
| Forecasted Yearly Sales (in units) | 8000 | 8000 | 8000 | 8000 | 8000 | 8000 units |
| Monthly Sales Percentages | 9% | 8% | 5% | 11% | 10% | 100% |
| Units Sales per Month | 720 | 640 | 400 | 880 | 800 | 8000 units |
| Selling Price Per Unit Sold | $24 | $24 | $24 | $24 | $24 | |
| Cost per product purchased | $3.30 | $3.30 | $3.30 | $3.30 | $3.30 | |
| CASH INFLOWS: | AUG | SEPT. | OCT. | NOV. | DEC. | TOTALS |
| From Sales | $17280 | $15360 | $ 9,600 | $21,120 | $19,200 | $192,000 |
| Cash at Beginning of Month | $14080 | $18208 | $19021 | $14,814 | $20,780 | |
| TOTAL CASH INFLOWS | $31,360 | $33,568 | $28,621 | $35,934 | $39,980 | |
| CASH DISBURSEMENTS: | ||||||
| For Direct Material Purchases | $2,244 | $2,138 | $1,399 | $2,745 | $2,666 | $26,021 |
| For Promotional Pamphlets | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 2,000 |
| For University Advertising | $ 0 | $1,500 | $1,500 | $1,500 | $1,500 | $12,000 |
| For Newspaper Advertising | $2,917 | $2,917 | $2,917 | $2,917 | $2,917 | $34,998 |
| For Office Salaries | $3,033 | $3,033 | $3,033 | $3,033 | $3,033 | $36,400 |
| For Employer Costs (11% of salary) | $ 334 | $ 334 | $ 334 | $ 334 | $ 334 | $ 4,004 |
| For Office Supplies Expense | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 3,000 |
| For Business Cards, etc. | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| For Printing of Checks | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| For Telephone Expense | $ 200 | $ 200 | $ 200 | $ 200 | $ 200 | $ 2,400 |
| For Business Registration | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 |
| For Message Centre | $ 717 | $ 717 | $ 717 | $ 717 | $ 717 | $ 8,600 |
| For Toll Free Services | $1,600 | $1,600 | $1,600 | $1,600 | $1,600 | $19,200 |
| For Credit Card Service | $ 768 | $ 768 | $ 768 | $ 768 | $ 768 | $ 9,216 |
| For Bank Charges | $ 40 | $ 40 | $ 40 | $ 40 | $ 40 | $ 480 |
| For Miscellaneous | $ 300 | $ 300 | $ 300 | $ 300 | $ 300 | $ 3,600 |
| For Income Taxes | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 2,349 |
| For cash drawings by owner | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $12,000 |
| For Equipment Purchased | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 1,200 |
| TOTAL DISBURSEMENTS | $13,152 | $14,547 | $13,807 | $15,154 | $15,075 | $177,468 |
| ENDING CASH BALANCE | $18,208 | $19,021 | $14,814 | $20,780 | $24,905 | |
| NOTE: Figures are rounded to the nearest dollar. | ||||||