Step 1 Sales Exp
January February March
Unit 20000 24000 28000
Price/Unit 8 8 8
Sales before VAT $ 160,000.00 $ 192,000.00 $ 224,000.00
VAT Collected $ 16,000.00 $ 19,200.00 $ 22,400.00
Sales After VAT $ 176,000.00 $ 211,200.00 $ 246,400.00
Step 2
2.1 Purchasing EXP
January February March
Starting INV 21600 25200
Purchasing 27600.00 34300.00
Ending INV 21600.00 25200.00 31500.00
2.2 Purchasing Exp value
January February March
Unit 27600.00 34300.00
Price/Unit 5 5
Purchasing Before VAT $ - $ 138,000.00 $ 171,500.00
VAT Deductable $ 13,800.00 $ 17,150.00
Purchasing After VAT $ 151,800.00 $ 188,650.00
Step 3 Cash Receipt
January February March
25% Sales Cash $ 44,000.00 $ 52,800.00 $ 61,600.00
50% Sales Cash $ 88,000.00 $ 105,600.00
25% Sales Cash $ 44,000.00
Total Receipt
Step 4 Cash Disbursments
January February March
50% Purchases Cash $ 94,325.00
50% Purchases M+1
Sales COM
Salaries
Utilities
Insurance
Depreciation
Misc
Land Purchasing
Div
Interest
Total Disb
Step 5 Cash Plan
Total Receipt
- Total Disb
= Net Cash Flow
+ Starting Cash
= Ending Cash 14000
- Min Cash Balance
Required Total Financing
Excess Cash Balance
Step 6 P & L
Sales
COGS
Profit Margin
COM
Salaries
Utilities
Insurance
Depreciation
MIS
Interest
Result
April May June July August
35000 45000 60000 40000 36000
8 8 8 8 8
$ 280,000.00 $ 360,000.00 $ 480,000.00 $ 320,000.00 $ 288,000.00
$ 28,000.00 $ 36,000.00 $ 48,000.00 $ 32,000.00 $ 28,800.00
$ 308,000.00 $ 396,000.00 $ 528,000.00 $ 352,000.00 $ 316,800.00
April May June July August
31500 40500 54000 36000 32400
44000.00 58500.00 42000.00 36400.00 32400.00
40500.00 54000.00 36000.00 32400.00 28800.00
April May June July August
44000.00 58500.00 42000.00 36400.00 32400.00
5 5 5 5 5
$ 220,000.00 $ 292,500.00 $ 210,000.00 $ 182,000.00 $ 162,000.00
$ 22,000.00 $ 29,250.00 $ 21,000.00 $ 18,200.00 $ 16,200.00
$ 242,000.00 $ 321,750.00 $ 231,000.00 $ 200,200.00 $ 178,200.00
April May June July August
$ 77,000.00 $ 99,000.00 $ 132,000.00 $ 88,000.00 $ 79,200.00
$ 123,200.00 $ 154,000.00 $ 198,000.00 $ 264,000.00 $ 176,000.00
$ 52,800.00 $ 61,600.00 $ 77,000.00 $ 99,000.00 $ 132,000.00
$ 253,000.00 $ 314,600.00 $ 407,000.00
April May June July August
$ 121,000.00 $ 160,875.00 $ 115,500.00 $ 100,100.00
$ 94,325.00 $ 121,000.00 $ 160,875.00 $ 115,500.00
35000 45000 60000
22000 22000 22000
15400 15400 15400
0 0 0
0 0 0
3000 3000 3000
27500
12000
2970
$ 302,725.00 $ 394,775.00 $ 379,745.00
April May June
$ 253,000.00 $ 314,600.00 $ 407,000.00
$ 302,725.00 $ 394,775.00 $ 379,745.00
$ -49,725.00 $ -80,175.00 $ 27,255.00
14000 $ -35,725.00 $ -115,900.00
$ -35,725.00 $ -115,900.00 $ -88,645.00
10000 10000 10000
46000 126000 98000
April May June
$ 308,000.00 $ 396,000.00 $ 528,000.00
$ 308,000.00 $ 396,000.00 $ 528,000.00
35000 45000 60000
22000 22000 22000
15400 15400 15400
1650 1650 1650
1500 1500 1500
3000 3000 3000
506 1386 1078
$ 228,944.00 $ 306,064.00 $ 423,372.00
September
32000 TVA 10%
8
$ 256,000.00
$ 25,600.00
$ 281,600.00
VAT Declaration April May June
VAT collected $ 28,000.00 $ 36,000.00 $ 48,000.00
Vat Deductable $ 23,596.00 $ 33,426.00 $ 22,648.00
Credit of VAT
September
28800.00 VAT to pay $ 4,404.00 $ 2,574.00 $ 25,352.00
3200.00 New Credit of VAT
0.00
September
3200.00
5
$ 16,000.00
$ 1,600.00
$ 17,600.00
September
$ 70,400.00
$ 158,400.00
$ 88,000.00
September
April May June
Insurance 1500 1500 1500
VAT Deductable 150 150 150 450
Total 1650 1650 1650
April May June
Utilities 14000 14000 14000
VAT Deductable 1400 1400 1400 4200
Total 15400 15400 15400
April May June
Land Purchasing 25000
VAT Deductable 0 2500 0 2500
Total 0 27500 0
April May June
Interest 460 1260 980
VAT Deductable 46 126 98 270
Total 506 1386 1078
