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Cash in business
Preparing a cash budget
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30 per cent 31 December accounting actual allow amount annual average bad debts balance sheet Bloggs Builders borrowing budgeted cost Cadbury-Schweppes calculated capital Cash and Curry cash budget cash capacity cash discount cash float cash flow cash forecasting cash needs cash planning cash receipts collected companies completion corporation tax Cramont Ltd credit management credit sales creditors Current assets Current liabilities customers cycle data sheet dividend end of week estimated example expected expected value expenses factory February figures firm fixed assets funds Gummer Plastics income statement increase interest investment January labour loan March materials million month monthly operations overheads paid payable percentage period profit proportion receipts from debtors revenues salaries selling shareholders short-term shown in Table spreadsheet stage suppliers terms of trade trade credit Tregallion unit variable costs wages Webb Builders XYZ PLC