Samples and Examples

Example of Toll Free Expenses

NOTE 11 - TOLL-FREE CHARGES ABOVE VARIABLE COST

Toll-free charges result from customers calling the Company's 1-800 service to inquire or buy our product. These charges are calculated on a per minute bases - $0.33 per minute in year one and a 5% increase in year two and year three. In year one, J&B is estimating that 15,522 people will call the 800 line to only inquire about our product. The average length of time these callers will spend on the phone is estimated at 3 minutes.

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Calculating the Percentage of Total Sales per Month

Percentage of Total Sales each Month:

Below illustrates the percentages at which sales are expected to materialize each month during the first three years of operation. Please note; these percentages have been used in the Company's Forecasted Cash-Flow Statements.

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Example of Wages and Salaries Payment note 23

NOTE 23 - WAGES & EMPLOYEE BENEFITS PAYABLE

Wages & Employee benefits payable account balance at the end of each forecasted period consists of Employer Mandatory Costs arising from the operating salaries and R&D salaries. Mandatory costs include items such as Worker's Compensation, UI, vacation, etc. and are estimated at 11% of salaries.

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Calculating Bad Debt Expense

NOTE 12 - BAD DEBT EXPENSE

The company is estimating that 1% of sales will be deemed as bad debt expense. Below provides the calculation used in determining the Company's yearly bad debt expense.

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Sensitivity Analysis Sample and Examples for J&B

J&B INCORPORATED
SENSITIVITY ANALYSIS
FOR PERIOD MAY 1, 200W TO APRIL 31, 200X

 

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Ratio Calculations and Examples

J&B INCORPORATED
FORECASTED RATIO CALCULATIONS
FOR YEARS ENDING APRIL ...
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Example of Forecasting Office Supplies

NOTE 6 - OFFICE SUPPLIES

The chart below provides the calculations used in determining the Company's office supplies expense and ending office supply account balance.

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Example of Office Furniture and Depreciation

NOTE 17 - OFFICE FURNITURE & ACCESSORIES

The Company has budgeting a variety of purchases for Office Furniture & Accessories throughout its forecasted period. The following budget is allotted to this asset account.

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Selling Rate of Products Example

NOTE 26 - SELLING RATE OF PRODUCT FORMS

The following chart estimates the selling rate for each product form.

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Calculating Sales Per Month

Total Unit Sales per Month:

These figures are calculated by multiplying the Annual Forecasted Sales by the  Forecasted Sales Percentage Each Month.  Below illustrates by items required in our calculation.

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