budget的問題 (回答者有p幣^^) - 會計

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Balance sheet as at 31 Dec 2001

Fixed assets 99,500
Current assets
Debtors (Nov, $10,000, Dec, $11,000) 21,000
Stock (raw materials) 10,000
Stock (finished goods) ____9,500__
40,500

Current liabilities
Creditors (Nov, $3,5000, Dec, $ 3,500) -7,000
Bank ____-8,000__
-15,000
Net current assets ____25,500_
Total net assets 125,000

Share capital and resrves
Ordinary share capital 103,000
Profit and loss account __22,000_
Total shareholders' funds 125,000


Notes:
* Depreciation is at 10% straight line basis per year.

* Purchases will be $4,800 in January increasing by $200 per month.
They are payable two month after the purchase.

* Sales will be $15,000 in January increasing by $400 per month.
Debtors pay two months in arrears.

* Production cost per unit will be: direct materials $12, direct labour $10,
production overheads $2 (direct labor and production overheads are paidin
the month incurred) Production 400 units per month. Sales 380 units per
month.

* Expenses will run at $6,000 per month. They will be paid in the month
incurred.


問題在這裡

QUESTIONS:

a) sales budget, cash budget, debtors budget, creditors budget, production
cost budget, raw materials budget, finished goods budget for the six-month
period ending 31 March 2002.

b) budgeted income statement for the six-month period ending 31 March 2002.

c) budgeted balance sheet as at 31 March 2002


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