Seminar 7.

6.Cash plan


1.      Examples, when income can be =, >, < than cash inflow

2.      Examples, when expenses can be =, >, < than cash outflow

3.      Budget of cash inflow from sale of finished products

4.      Budget of doubtful debts

5.      Budget of  cash outflow for the raw materials purchase




6

Determine cash-inflow from financing and investing activity:

1.   enterprise got credit 50 th.

2.   result of shares emission 100 th.., including registered capital 80 th.. and Additional
paid-in capital 20 th.

3.   revenue from sales of production 350 th., including VAT .

4.   enterprise received dividends — 20 th..

5.   enterprise sold government bond — 40 th..


7

Determine Cash flow from financing activities For the reporting period:

1.  The financial result before taxation — 100 th.

2.       result of shares emission 250 th., including registered capital 200 th.

3.  result of bonds emission — 50 th.

4.  enterprise defined amount of dividends 40 th.

5.  Cost of production sold— 800 th., including depreciation  — 20 th.


8

Determine Cash flow from investing activities For the reporting period:

1.  cash inflow from sale of other company shares— 50 th.

2.       result of shares emission 250 th., including registered capital 200 th.

3.  result of bonds emission — 60 th.

4.  paid dividends 40 th.

5.  Cost of production sold— 800 th., including depreciation  — 20 th.

6.  cash outflow for tangible assets purchase — 70 th.