Variant 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 "Current income tax liabilities, hrn. " 6104 4690 3804 4721 6345 3957 5485 6589 5110 5444 3890 5097 4082 6700 7055 6704 3122 4082 7055 7346 4396 3890 5780 4080 3921 2590 4154.85 4123.4 7760.5 4896 "Simple shares, грн." 30000 30000 25000 35000 23000 25000 24000 32000 36000 31000 27000 33000 72000 60000 120000 55000 45000 72000 100000 36000 40000 27000 25000 25000 45000 30000 26250 28620 110000 30000 "Accounts receivable, hrn. " 11200 4750 11200 3820 5600 3480 4500 6700 8200 9870 4560 8150 9420 6300 12200 12200 12200 7420 12200 8150 9200 4560 5600 5600 3820 4750 3654 4833.6 13420 6720 "Raw materials inventories, hrn." 500 690 500 2226 1600 2177 785 3058 1460 2456 1224 672 2580 1725 4840 2420 2200 2580 1540 672 7946 816 2880 1600 2226 690 2285.85 1297.44 1694 1920 "Cash and cash equivalents, hrn." 1820 3000 1820 2500 3100 3000 3000 3000 3000 3000 3000 3000 3000 2000 2500 1500 1500 3000 2500 3000 3000 3000 3100 3100 2500 3000 3150 3180 2750 3720 "Retained earnings, hrn. " 11900 12300 11900 17000 9700 10500 15200 9200 17300 17500 14600 17000 20000 29395 33375 23785 22100 20000 33375 17000 15600 14600 12831 9700 17000 12300 11025 15476 36712.5 11640 "Short-term bank credit, hrn. " 4190 4230 3690 5200 3270 3550 3920 4120 5330 4850 4160 5000 9200 8939.5 15337.5 7878.5 6710 9200 13337.5 5300 5560 4160 3783.1 3470 6200 4230 3727.5 4409.6 14671.25 4164 "Finished products, hrn." 5184 4950 2184 4275 3445 2700 8250 6231 3360 8918 7144 6697 5782 8470 21090 18216 4482 5782 10545 11946 10500 7722 10731 3180 4275 4950 2835 7572.64 11599.5 3816 "Buildings (original value), hrn." 16690 16430 12290 17500 14270 13550 17920 15220 26100 16850 13720 15380 34200 28939.5 40337.5 22878.5 27710 34200 38337.5 15680 6760 13720 15783.1 10245 28500 14330 14227.5 14543.2 42171.25 12294 "Accounts payable, hrn." 8900 5800 6300 5200 5100 3200 4350 2600 7100 5600 3298 9002 8200 14400 7200 3685 4310 6200 13355 9002 5400 3468 10100 6100 6000 5800 3360 3495.88 14690.5 7320 "Accumulated depreciation, hrn. " 5900 7800 8900 3400 5600 13200 10100 6700 5800 4300 5200 4800 1500 8000 8000 5752 4385 1500 8000 4800 3450 5200 5600 5600 3400 7800 13860 5512 8800 6720 "Equipment (original value), hrn." 31600 35000 31600 40200 25000 34500 28600 27000 34520 27600 28500 40000 60000 80000 110000 45590 37535 60000 110000 40000 37000 28500 25000 30225 40200 35000 36225 30210 121000 36270 Payment of accounts receivable: % of sales in the current quarter 65 75 65 65 65 63 68 70 75 85 80 70 65 75 70 77 65 65 60 70 67 75 67 65 60 75 62 81 61 78 % of sales in the previous quarter 33 22 33 32 30 35 30 26 23 12 15 25 30 20 28 22 33 30 38 22 25 22 30 30 38 22 36 15 37 17 "Finished products inventories at the end of the period, %" 15 12 15 11 12 10 13 15 14 10 12 15 15 10 15 12 14 15 10 12 10 12 10 15 10 12 13 14 11 18 "Raw materials inventories at the end of the period, % " 15 12 15 11 12 10 13 15 14 10 12 15 15 10 15 12 14 15 10 12 10 12 10 15 10 12 13 14 11 18 Payment for raw materials: % of purchases in the quarter 65 70 65 60 65 65 75 80 70 70 75 60 70 60 75 70 65 70 60 70 65 70 75 70 60 70 66 76 66 84 % in the next quarter 35 30 35 40 35 35 25 20 30 30 25 40 30 40 25 30 35 30 40 30 35 30 25 30 40 30 34 24 34 16 "Price of the raw materials unit, hrn." 4 6 4 7 5 7 5 11 10 8 9 6 12 15 22 11 10 12 7 6 7 6 9 5 7 6 8 10 8 6 "Office rent for a year, hrn." 3828 4380 3828 3690 8160 6216 6804 5880 3360 5124 7440 4440 5340 11280 11706 5820 8156.4 5340 3690 4380 6216 4380 6720 10020 3690 4380 6527 7886 4059 12024 "Raw material requirements per unit of finished goods, kg" 3 5 3 3 6 4 3 6 5 4 3 2 2 3 3 2 3 2 3 5 4 5 7 6 3 5 5 4 3 7 "Entertainment expenses for a quarter, hrn." 225 275 225 300 350 465 235 210 165 320 465 340 750 500 275 750 120 500 300 275 465 275 350 350 300 275 488 493 330 420 "Direct labour costs per unit of finished goods, hours" 2 3 2 4 5 4 5 3 4 6 7 5 5 4 4 5 4 5 4 3 4 3 6 5 4 3 4 8 4 6 "The cost per hour of direct labor costs, hrn." 4 7 4 6 4 5 7 6 5 7 4 3 4 6 10 11 4 4 6 7 5 7 8 4 6 7 6 4 7 5 "Depreciation of equipment in the quarter, hrn." 954 982 787 1222 758 784 819 799 1233 903 833 1138 2086 2271 3203 1411 1369 2086 3158 1145 907 833 792 785 1469 934 823 883 3473 941 "Depreciation of administrative tangible assets in the quarter, hrn." 636 654 525 815 505 523 546 533 822 602 555 759 1391 1514 2135 941 913 1391 2105 763 605 555 528 523 980 623 549 589 2316 628 "General production costs, % in the quarter" 60 61 62 63 64 65 66 67 68 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 64 75.26 85 101 Quarterly % of sales expenses 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 2 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 3 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 1.8 2.4 3.4 4.3 % of the spoilage costs 1 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 2 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 3 3.1 3.2 3.3 3.4 3.5 3.6 1.6 2.2 3.1 4.1 "The minimum cash balance at the end of the quarter, hrn." 1500 2000 1500 2500 1500 1200 3000 2000 1500 1000 3000 3000 3000 2000 2500 1500 1200 3000 2500 3000 2000 3000 2000 2000 2500 3000 1260 3180 2700 2400 "Salary fund of the administrative staff for the quarter, hrn." 4275 5225 4275 5700 6650 8835 4465 3990 3135 3416 8835 6460 14250 9500 5225 1425 2280 9500 5700 5225 8835 5225 6650 6650 5700 5225 9277 9365 6270 7980 "Heating, lighting of the administrative offices for the year, hrn. " 2552 2920 2552 2460 5440 4144 4536 3920 2240 6080 4960 2960 3560 7520 7804 3880 5437.6 3560 2460 2920 4144 2920 4480 6680 2460 2920 4351 5250 2706 8016 "Share of short-term financial investments,% " 10 11 12 13 14 15 16 17 18 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 16 22 32 36 Annual % of the loan 25 35 25 25 20 30 25 35 30 25 30 20 30 35 35 25 20 30 25 35 35 35 35 20 25 35 30 32 25 24 "Purchase of equipment in the IV quarter, hrn. " 15000 10000 15000 14000 12300 8000 6000 7000 6200 8000 9000 7000 5000 6000 6000 10000 6000 5000 14000 10000 8000 10000 12000 15300 14000 10000 8400 9540 15400 18000 "Income tax, % " 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 "Sale price, hrn. " 48 114 48 115 130 108 138 156 138 160 126 114 126 144 264 250 130 126 116 114 113 114 252 108 125 130 140 154 128 130 "Sale of finished products, units: 1 quarter" 1175 670 1175 910 850 870 470 350 260 410 805 1800 1000 1600 250 210 175 770 910 670 870 670 390 680 910 670 914 853 1001 816 2 quarter 1120 710 1120 950 835 880 440 390 290 430 548 2250 950 1650 220 200 150 750 950 710 880 710 360 690 950 710 924 581 1045 828 3 quarter 1150 725 1150 1020 870 925 450 370 285 400 950 2200 980 1500 275 190 160 800 1020 725 925 725 380 705 1020 725 971 1007 1122 846 4 quarter 1200 750 1200 1100 825 900 460 365 300 425 925 2300 970 1575 300 230 180 820 1100 750 900 750 410 710 1100 750 945 981 1210 852 "Cost of finished products unit in the past year, hrn." 28.70 73.29 28.74 70.50 71.52 69.70 88.09 106.01 96.25 121.75 86.84 44.15 68.69 98.16 164.71 146.52 73.29 70.33 76.62 78.07 73.48 78.12 172.74 76.35 76.49 79.22 89.76 109.84 90.08 116.25 ##### Sheet/List 2 ##### Variant 6 "Current income tax liabilities, hrn. " 3957 Liabilities "Simple shares, грн." 25000 Equity Assets Equity+iabilities "Accounts receivable, hrn. " 3480 Assets Fixed assets at the beginning at the end Equity at the beginning at the end "Raw materials inventories, hrn." 2177 Assets "Equipment (original value), hrn." 34500 "Simple shares, грн." 25000 "Cash and cash equivalents, hrn." 3000 Assets "Buildings (original value), hrn." 13550 "Retained earnings, hrn. " 10500 "Retained earnings, hrn. " 10500 Equity "Accumulated depreciation, hrn. " -13200 "Short-term bank credit, hrn. " 3550 Liabilites "Finished products, hrn." 2700 Assets Current assets Liabilities "Buildings (original value), hrn." 13550 Assets "Finished products, hrn." 2700 "Short-term bank credit, hrn. " 3550 "Accounts payable, hrn." 3200 Liability "Raw materials inventories, hrn." 2177 "Current income tax liabilities, hrn. " 3957 "Accumulated depreciation, hrn. " 13200 Assets - "Accounts receivable, hrn. " 3480 "Accounts payable, hrn." 3200 "Equipment (original value), hrn." 34500 Assets "Cash and cash equivalents, hrn." 3000 Payment of accounts receivable: % of sales in the current quarter 63 Total 46207 Total 46207 % of sales in the previous quarter 35 "Finished products inventories at the end of the period, %" 10 inventory "Raw materials inventories at the end of the period, % " 10 inventory Payment for raw materials: % of purchases in the quarter 65 % in the next quarter 35 "Price of the raw materials unit, hrn." 7 "Office rent for a year, hrn." 6216 x "Raw material requirements per unit of finished goods, kg" 4 "Entertainment expenses for a quarter, hrn." 465 x Sales budget "Direct labour costs per unit of finished goods, hours" 4 Indicator Quarters Annual sale Quarters "The cost per hour of direct labor costs, hrn." 5 І ІІ ІІІ ІV І ІІ "Depreciation of equipment in the quarter, hrn." 784 "1. Sale of finished products, units" 870 880 925 900 3575 920 925 "Depreciation of administrative tangible assets in the quarter, hrn." 523 x "2. Sale price, CZK." 108 108 108 108 108 108 108 "General production costs, % in the quarter" 65 3. Revenue 93960 95040 99900 97200 386100 99360 99900 Quarterly % of sales expenses 1.7 "(row 1 * row 2), CZK." % of the spoilage costs 1.5 "The minimum cash balance at the end of the quarter, hrn." 1200 "Salary fund of the administrative staff for the quarter, hrn." 8835 x Production budget "Heating, lighting of the administrative offices for the year, hrn. " 4144 x Indicator Quarters For the year Quarters "Share of short-term financial investments,% " 15 І ІІ ІІІ ІV І ІІ Annual % of the loan 30 "1. Sale of finished products, units" 870 880 925 900 3575 920 925 "Purchase of equipment in the IV quarter, hrn. " 8000 10% "2. Finished products inventories at the end of the period, units" 88 92.5 90 92 362.5 92.5 0 "Income tax, % " 25 "3. Total need for the finished products, units (row 1+ row 2)" 958 972.5 1015 992 3937.5 1012.5 925 "Sale price, hrn. " 108 "4. Finished products inventories at the beginning of the period, units " 38.73892314 88 92.5 90 309.2389231 92 92.5 "Sale of finished products, units: 1 quarter" 870 "5. The required output of finished products, units (row 3 – row 4)" 919.2610769 884.5 922.5 902 3628.261077 920.5 832.5 2 quarter 880 3 quarter 925 4 quarter 900 "Cost of finished products unit in the past year, hrn." 69.70 Budget of the direct costs for materials Indicator Quarters For the year Quarters І ІІ ІІІ ІV І ІІ "1. The required output of finished products, units" 919.2610769 884.5 922.5 902 3628.261077 920.5 832.5 4kg "2. Raw material requirements per unit of finished goods, kg" 4 4 4 4 16 4 4 "3. Need for materials for the finished goods production, kg (row 1* row 2)" 3677.044307 3538 3690 3608 58052.17723 3682 3330 10% "4. Raw materials inventories at the end of the period, kg " 353.8 369 360.8 368.2 1451.8 333 0 "5. Total need for materials for the finished goods production, kg (row 3 + row 4)" 4030.844307 3907 4050.8 3976.2 15964.84431 4015 3330 "6. Raw materials inventories at the beginning of the period, kg " 311 353.8 369 360.8 368.2 333 "7. Volume of the necessary raw materials purchase in the period, kg (row 5 – row 6)" 3719.844307 3553.2 3681.8 3615.4 14570.24431 3646.8 2997 "8. Price of the raw materials unit, CZK. " 7 7 7 7 7 7 7 "9. Costs of the raw materials purchase, CZK. (row 7*row 8)" 26038.91015 24872.4 25772.6 25307.8 101991.7102 25527.6 20979 Budget of the direct labour costs Indicator Quarters For the year І ІІ ІІІ ІV "1. The required output of finished products, units" 919.2610769 884.5 922.5 902 3628.261077 "2. Direct labour costs per unit of finished goods, hours " 4 4 4 4 4 "3. Total number of hours required for the finished products output, hours (row 1*row 2) " 3677.044307 3538 3690 3608 14513.04431 "4. The cost per hour of direct labour costs, CZK." 5 5 5 5 5 "5. Single social contribution (37%), CZK." 6802.531969 6545.3 6826.5 6674.8 26849.13197 37/100*row*row3 "6. Total direct labour costs, CZK. (row 3* row 4+ row 5)" 25187.75351 24235.3 25276.5 24714.8 99414.35351 Budget of the other direct costs and general production costs Indicator Quarters For the year І ІІ ІІІ ІV 1. Other direct costs: / / / / / 1.1. Spoilage costs 423.2386523 410.235 425.334 417.501 1676.308652 "1,5/100*table3 row 5*row4" 1.2. Depreciation of equipment 784 784 784 784 3136 2. General production costs 11950.394 11498.5 11992.5 11726 47167.394 65/100*table 4 row 3*4 3. Total (row 1+ row 2) 13157.63265 12692.735 13201.834 12927.501 51979.70265 4. Depreciation of equipment 784 784 784 784 3136 5. Cash outflow for the other direct and general production costs (row 3- row 4) 12373.63265 11908.735 12417.834 12143.501 48843.70265 Total production costs (cost of finished products) Indicator Quarters For the year І ІІ ІІІ ІV 1. Total direct costs for materials 25739.31015 24766 25830 25256 101591.3102 table 3 row 3*row 7 8 2. Total direct labour costs 25187.75351 24235.3 25276.5 24714.8 99414.35351 3. Other direct costs: / / / / / 3.1. Spoilage costs 423.2386523 410.235 425.334 417.501 1676.308652 3.2. Depreciation of equipment 784 784 784 784 3136 4. General production costs 11950.394 11498.5 11992.5 11726 47167.394 5. Cost of finished products (row 1+ row 2+ row 3.1+ row 3.2+ row 4) 64084.69631 61694.035 64308.334 62898.301 252985.3663 6.Cost of production per unit 69.72634024 Budget of the administrative and sales expenses Indicator Quarters For the year І ІІ ІІІ ІV 1. Sales expenses 1031.252572 1043.10605 1096.4467 1066.813006 4237.618328 2. Administrative expenses 12935.5 12935.5 12935.5 12935.5 51742 3. Total (row 1+ row 2) 13966.75257 13978.60605 14031.9467 14002.31301 55979.61833 4. Depreciation of administrative tangible assets 523 523 523 523 2092 5. Cash outflow for administrative and sales expenses (row 3- row 4) 13443.75257 13455.60605 13508.9467 13479.31301 53887.61833 Budget of cash inflow from sale of finished products Quarters For the year І ІІ ІІІ ІV 63 1. Repayment of accounts receivable for the 20X1year 3480 - - - 35 2. Quarterly payments of finished products sales / / / / / in 20Х2 year І quarter 59194.8 32886 ІІ quarter 59875.2 33264 ІІІ quarter 62937 34965 ІV quarter 61236 3. The total amount of cash inflows (row 1+ row 2) 4. Accounts receivable at 31.12.20Х2. 34020 Indicator Quarters For the year І ІІ ІІІ ІV Doubtful debts 1879.2 1900.8 1998 1944 7722 Indicator Quarters For the year І ІІ ІІІ ІV 1. Repayment of accounts payable for the 20Х1 year 3200 37 2. Quarterly payments for the raw materials in 20Х2 year: І quarter 16925.2916 9113.618553 ІІ quarter 16167.06 8705.34 ІІІ quarter 16752.19 9020.41 ІV quarter 16450.07 3. The total amount of cash outflows (row 1+row 2) 4. Accounts payable at 31.12.20Х2. 8857.73 Indicator Quarters For the year І ІІ ІІІ ІV 1. Cash at the beginning of the period 3000.00 8751.36 16991.35 28231.77 2. Cash inflows: 0.00 0.00 0.00 0.00 0.00 2.1. Payment of finished products 59194.80 92761.20 96201.00 96201.00 344358.00 2.2. Repayment of accounts receivable for the 20X1year 3480.00 3480.00 2.3. Other cash inflows (incomes from financ.ivenstments) 0.00 0.00 0.00 0.00 0.00 Company buyes financial investments in amount of share of short-term financial investments (15%) from current assets in first quater bring company 5% annual. In third quater company sold 40% of financial investments. Earning 10% of profit.Financial investments bring you 5% annual. a) interest rate from FI 21.29 21.29 21.29 12.78 76.66 b) income from sell of FI 0.00 0.00 749.56 0.00 / 3. Total cash (row 1+ row 2) 65696.09 101533.86 113963.21 124445.55 347914.66 4. Cash outflows: 4.1. Payment of raw materials 16925.29 25280.68 25457.53 25470.48 93133.98 4.2. Repayment of accounts payable for the 20Х1 year 3200.00 4.3. Repayment of other current liabilities 0.00 0.00 0.00 0.00 0b 4.3.1 paying income tax of previous year 3957.00 4.3.2 paying bank credit of previous year 887.50 887.50 887.50 887.50 3550.00 30 4.3.3 paing interest rate 266.25 199.69 133.13 66.56 665.63 4.4. Payment of direct labor costs 25187.75 24235.30 25276.50 24714.80 99414.35 4.5. Cash outflow for the other direct and general production costs 12373.63 11908.74 12417.83 12143.50 48843.70 4.6. Cash outflow for administrative and sales expenses 13443.75 13455.61 13508.95 13479.31 53887.62 4.7. Purchase of equipment 8000.00 4.8. Other cash outflow (purchase of financ.investments) 1703.55 5. Total cash outflows (Σ row 4.1 – 4.8) 77944.73 75967.51 77681.44 84762.16 299495.28 6. Excess (deficit) of cash (row 3- row 5) -12248.64 25566.35 36281.77 39683.39 89282.88 7. Financing: 21000.00 77944.73033 7.1. Getting credit 7.2. Repayment of credit 0.00 7000.00 7000.00 7000.00 7.3. Repayment of the credit’s interest 0.00 1575.00 1050.00 525.00 8. Cash at the end of the period (row 6 + row 7.1 – row 7.2 – row 7.3) 8751.36 16991.35 28231.77 32158.39 9. The minimum cash balance at the end of the quarter 1200 1200 1200 1200 1200 The income statement (The statement of comprehensive income) for __________________ 20__ . Form № 2 І. Financial results Position Code For the reporting period For the previous year 1 2 3 4 "Net revenue from sales of production (goods, works, services)" 2000 386100 "Cost of production (goods, works, services) sold" 2050 249270.543 ( ) Gross: 136829.457 profit 2090 loss 2095 ( ) ( ) Other operating income 2120 0 Administrative expenses 2130 51742 ( ) Sales expenses 2150 4237.618328 ( ) Other operating expenses 2180 7722 ( ) The financial result from the operational activity:  73127.83866 profit 2190 loss 2195 ( ) ( ) Income from investments in other enterprises equity 2200 0 cost of finished products- Other financial income interests rate from finan interestments 2220 76.66 Other income from sale of financial investment 2240 749.562 Financial costs interest rate form bank credit 2250 3815.63 ( ) Loss from investments in other enterprises equity 2255 0 ( ) Other costs of financial investment sold 2270 681.42 ( ) The financial result before taxation:  69457.02 profit 2290 loss 2295 ( ) ( ) Expenses (income) from income tax 2300 17364.25385 Income (loss) from discontinued operations after taxation 2305 Net financial result: 52092.76 profit 2350 loss 2355 ( ) ( ) II. The comprehensive income Position Code For the reporting period For the previous year 1 2 3 4 Revaluation (markdown) of fixed assets 2400 Revaluation (markdown) of financial instruments 2405 Accumulated translation differences 2410 Share of other comprehensive income from associates and joint ventures 2415 Other comprehensive income 2445 Other comprehensive income before taxation 2450 Income tax related to other comprehensive income 2455 Other comprehensive income after taxation 2460 "Comprehensive income (sum of positions 2350, 2355, 2460)" 2465 Table 13 Planned balance sheet Assets At the end of the period Liabilities and equity At the end of the period І. Tangible assets: І. Equity: Buildings 13550.00 Simple shares 25000.00 Equipment 42500.00 Retained earnings 62592.76 Data + Purchase of equipment Retained earnings Net profit for the period + data Depreciation -18427.50 Data + Depreciation accumulated for the period Total tangible assets І 37622.50 Total equity I 87592.76 ІІ. Current assets: ІІ. Current liabilities: Finished products 6414.82 accounts receivable 8857.73 Finished products inventories at the end of the period * Cost of finished products unit Accounts payable at 31.12.20Х2 Raw materials 2577.40 Tax profit for the period 17364.25 Raw materials inventories at the end of the period * Price of the raw materials unit Accounts payable by the budget Accounts receivable 34020.00 Accounts receivable at 31.12.20Х2. Data + Getting credit – Repayment of credits Short-term financial investments 1022.13 Purchase – sale Cash and cash equivalents 32158.39 Total current assets ІІ 76192.75 Total current liabilities ІІ 26221.98 Balance sheet 113815.25 Balance sheet 113814.75 0.50